Commonwealth Consolidated Acts Commonwealth Consolidated ActsAnnual reports for Commonwealth entities
(1) The accountable authority of a Commonwealth entity (within the meaning of the Public Governance, Performance and Accountability Act 2013 ) must ensure that an annual report prepared under section 46 of that Act complies with subsection (6) of this section.
Annual reports of Commonwealth companies
(4) The directors of a Commonwealth company (within the meaning of the Public Governance, Performance and Accountability Act 2013 ) that is a Commonwealth agency must ensure that the documents given to the responsible Minister (within the meaning of that Act) under section 97 of that Act include a report complying with subsection (6) of this section.
Annual reports of other Commonwealth agencies
(5) A Commonwealth agency that is:
(a) established by or under a law of the Commonwealth; and
(b) required by law to give the Minister responsible for it an annual report; and
(c) not described in subsection (1) or (4);
must ensure that the annual report complies with subsection (6).
Content of report
(6) A report described in subsection (1), (4) or (5) relating to a body or person (the reporter ) for a period must:
(a) include a report on how the activities of, and the administration (if any) of legislation by, the reporter during the period accorded with the principles of ecologically sustainable development; and
(b) identify how the outcomes (if any) specified for the reporter in an Appropriations Act relating to the period contribute to ecologically sustainable development; and
(c) document the effect of the reporter's activities on the environment; and
(d) identify any measures the reporter is taking to minimise the impact of activities by the reporter on the environment; and
(e) identify the mechanisms (if any) for reviewing and increasing the effectiveness of those measures.
Note: The Auditor - General Act 1997 lets the Auditor - General audit a reporter's compliance with these requirements.
(7) In subsection (6):
"activities" includes:
(a) developing and implementing policies, plans, programs and legislation; and
(b) the operations of a department, authority, company or agency referred to in this section.