Legislation, requirements and quality of information
- Before starting an annual report, be familiar with the Financial Management Act 2006 and Public Sector Management Act 1994.
- Also be familiar with:
- An agency not subject to the Financial Management Act 2006 but still required to provide an annual report should draft the report in accordance with the agency’s enabling legislation.
- Consider how an agency’s enabling legislation relates to the Financial Management Act 2006 and Public Sector Management Act 1994 in terms of reporting requirements.
- The Department of Treasury has model annual reports to help agencies.
- For enquiries about the Financial Management Act 2006 and Treasurer’s Instructions, contact the Department of Treasury.
- If an agency is required to prepare its annual report in accordance with the Financial Management Act 2006, it must include a report on compliance with public sector standards, codes of ethics and code of conduct.
- The Department of Treasury’s Outcome Based Management: Guidelines for use in the Western Australian public sector assists with applying the principles of outcome-based management.
- Enquiries about Outcome Based Management should be directed in the first instance by an agency’s chief finance officer to the agency’s treasury analyst.
Quality of information
- The annual report is an agency’s primary mechanism for reporting performance against its strategic plan, budget papers, resource agreement and other strategic documents.
- The report should enable the reader to form an unbiased understanding of the agency’s purpose, services and performance; and outline its contribution to the State Government’s desired outcomes.
- The report must include the obligatory components outlined in these guidelines. An appropriate explanation should be included in the report where information on any obligatory component cannot be provided.
- The report should specify the extent to which the agency has complied with various legislative and State Government policy requirements outlined in these guidelines.
Page last updated 12 July 2019