Annual Report Frequently Asked Questions
The following "Annual Report" questions are answered below:
- By what date is an agency required to submit and table its annual report?
- Can I obtain an extension of time to submit the annual report? How do I apply for an extension of time? By what date does a request for an extension have to be made?
- Can an exemption be obtained from an annual reporting requirement?
- How many copies of the annual report should be submitted to Parliament? Where should these copies be sent?
- The Occupational Health and Safety disclosure requirement in the Annual Reports legislation provides that statistical information of such kind and set out in such form, as is determined by the Secretary of Treasury, must be disclosed. Has any such information been prescribed?
- Can you provide any examples of best practice annual reporting?
- In producing the annual report, how can I minimise production costs?
- Do you have a suggested format for the disclosure of the SES / Executive officer (equivalent to SES level 5 and above) performance statements that is to be included in the Annual Report?
- Do you have a suggested format for the disclosure of the profile of SES / Executive Officers that is to be included in the Annual Report?
- Can you tell me the appropriate SES remuneration rates for statutory state owned corporation executive officer disclosures?
By what date is an agency required to submit and table its annual report?
Agencies have four months to submit annual reports to the relevant Minister and the Treasurer. In the case of agencies with a 30 June year-end, this means by 31 October.
Once received by your Minister, the Minister has one month to table the annual report of the agency in Parliament. The Minister must table the report within one month after of the date of receipt.
For example, if a Minister received the annual report of an agency on 15 October, the Minister would be required to table the annual report on or before 15 November.
Can I obtain an extension of time to submit the annual report?
How do I apply for an extension of time?
By what date does a request for an extension have to be made?
Most agencies submit their annual reports to their Minister and Treasurer within the time required by the Annual Reports legislation.
The public can reasonably expect timely information from agencies. Dates for submission are specified in law. Agencies should therefore do all that is possible to meet the deadlines in the two Annual Reports Acts and avoid the need to apply for additional time.
The Treasurer can approve an extension of time to submit an annual report to the Minister. There are two important points to note:
- The Treasurer can only approve an extension of time where a written request is made by the agency within three months after the end of the financial year.
- Although agencies are not required to submit annual reports until four months after year-end, the Treasurer does not have the power to grant extensions after three months after the year-end. Agencies therefore must consider in advance whether an extension is required.
If required, a request for an extension of time for an agency with a financial year ended 30 June must be made by 30 September. - The Treasurer can only approve an extension after consultation with the appropriate Minister. To assist in this process, agencies are encouraged to obtain written support for the extension of time from their own Minister and forward this to Treasury.
Can an exemption be obtained from an annual reporting requirement?
The Treasurer has the legal power to exempt agencies from requirements contained in the regulations.
As the same requirements apply to all agencies, there would have to be very good "public interest" grounds for the granting of exemptions.
Limited exemptions have been allowed in respect of public sector agencies considered to be operating in competition with the private sector or other government bodies.
Where an exemption is granted, details of the exemption must be disclosed in the annual report, together with the reasons for the granting of the exemption.
How many copies of the annual report should be submitted to Parliament?
Where should these copies be sent?
The Annual Reports legislation requires that agencies submit their annual report to the Treasurer and their own Minister. To ensure that agencies’ annual reports are distributed to all members of Parliament, the following number of copies are to be submitted:
- 1 copy to the Treasurer
- 6 copies to the Minister (Treasurer on behalf of the Voting Shareholders for SOCs) for tabling in both houses of Parliament
- 13 copies to the Legislative Assembly Procedure Office for Parliamentary distribution*
- 2 copies to the Legislative Council Office
* A contractor for Parliamentary distribution is no longer being used (formerly Styfox Pty Ltd). Copies of the annual report
for Parliamentary distribution are now to be sent to the Legislative Assembly Procedure Office, Parliament House,
Macquarie St, Sydney
Enquiries concerning the tabling of annual reports can be directed, in the first instance, to the Legislative Assembly Procedure Office on 9230 2234.
Agencies should also review the general requirements in regard to distribution of published information, as discussed in Premier’s Memorandum 00-15 "Access to Published Information – Laws, Policy and Guidelines" and Premier’s Circular PC 2000-68 "Amendment to: Memorandum No 00-15".
The Occupational Health and Safety disclosure requirement in the Annual Reports legislation provides that statistical information of such kind and set out in such form, as is determined by the Secretary of Treasury, must be disclosed.
Has any such information been prescribed?
No, the Secretary has not prescribed any statistical information requirements relating to the Occupational Health and Safety (OH&S) disclosure.
However agencies are still subject to the general requirement in the Regulation, which requires agencies to provide a statement setting out OH&S performance during the reporting year. This includes details of work-related injuries, illnesses and prosecutions under the Occupational Health and Safety Act 2000.
Can you provide any examples of best practice annual reporting?
NSW Treasury’s annual reports review program identifies examples of best practice annual reporting. The results of the most recent annual reports review, together with some best practice examples are included in the most recent Treasury Circulars on annual reporting (see Annual Reporting Treasury Circulars).
In producing the annual report, how can I minimise production costs?
Premier’s Memorandum No 98-04 "Production Costs of Annual Reports" was issued in March 1998 and provides that the cost of an agency’s annual report should be kept at a minimum.
Costs can be minimised in a number of ways, including:
- Use of less photos;
- Printing in black and white;
- Reduce the number of pages;
- Use a lower quality paper; and
- Reduce the number of copies printed.
Cost savings may be achieved by using quality control measures and ensuring that the annual report is a document focused on the reporting of performance. This not only reduces total costs (ie. reduced page numbers) but also results in a more user-friendly and easy to read document.
By managing the number of annual report copies produced (including publishing on internet web pages) some agencies have been able to reduce the total cost of meeting their annual reporting obligations.
Do you have a suggested format for the disclosure of the SES / Executive officer (equivalent to SES level 5 and above) performance statements that is to be included in the Annual Report?
Yes, see below for a suggested format for the performance statements for departments, statutory bodies and statutory state owned corporations.
| NAME |
Name of SES Officer at Level 5 and above, or Name of the executive officer of a statutory SOC whose remuneration package equals or exceeds the minimum for a SES Officer at Level 5. |
| POSITION AND LEVEL (where appropriate) | Position title and SES Level (departments and statutory bodies), or Position title only (for statutory SOCs) |
| TOTAL REMUNERATION PACKAGE | Total amount of the remuneration package paid or due and payable for the reporting year. |
|
PERFORMANCE PAY |
If accounted for on an accrual basis: the total amount of the performance payments for the reporting period that were paid or due and payable to the officer. If accounted for on a cash basis: the total amount of the performance payments paid during the reporting year to the officer and the periods to which the payments relate. |
| PERIOD IN POSITION | Whole year or relevant dates (if appointed part way through the year). |
| RESULTS |
A short commentary should be provided on the executive’s achievements against agreed performance criteria. Note: Any reasons for significant targets not being achieved should be included in the performance statement. |
Source of requirements:
Annual Reports (Departments) Regulation 2005, sections 7 and 8; and
Annual Reports (Statutory Bodies) Regulation 2005, sections 11 and 14.
Legislation is available from Treasury’s website: http://www.treasury.nsw.gov.au/Links_Plage#legislation
Do you have a suggested format for the disclosure of the profile of SES / Executive Officers that is to be included in the Annual Report?
Yes, see suggested proformas below for the profile of executive officers of statutory state owned corporations and the profile of the chief and senior executive service.
(a) Suggested proforma for the profile of executive officers of statutory state owned corporations\
Number of Executive Officers
|
Number of executive officers with remuneration equal to or exceeding equivalent of SES Level 1
End of current reporting year |
Number of executive officers with remuneration equal to or exceeding equivalent of SES Level 1 End of previous reporting year |
|
X
|
X
|
Number of positions filled by women in the current year: X; previous year: X.
(b) Suggested proforma for the profile of the chief and senior executive service
Number of CES/SES Positions
|
LEVEL
|
TOTAL CES/SES
End of current reporting year |
TOTAL CES/SES |
|
8
|
X
|
X
|
|
7
|
X
|
X
|
|
6
|
X
|
X
|
|
5
|
X
|
X
|
|
4
|
XX
|
X
|
|
3
|
X
|
X
|
|
2
|
X
|
X
|
|
1
|
X
|
X
|
|
CEO under s 11A*
|
X
|
X
|
|
TOTAL
|
X
|
X
|
* CEO positions listed under s 11A of the Statutory and Other Offices Remuneration Act 1975.
Number of positions filled by women in the current year: X; previous year: X
(c) Source of requirements
Annual Reports (Departments) Regulation 2005, section 8; and
Annual Reports (Statutory Bodies) Regulation 2005, section 14.
Legislation is available from Treasury’s website: http://www.treasury.nsw.gov.au/Links_Plage#legislation
Can you tell me the appropriate SES remuneration rates for statutory state owned corporation executive officer disclosures?
(Current rates as at 16 June 2009)
|
SES LEVEL
|
Minimum
|
Maximum |
|
1
|
$144,800
|
$169,550
|
|
5
|
$225,201
|
$259,850
|