Structure and content of annual reports

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Title Heading - e.g. Overview of the agency

Executive summary

Provides an overview of the agency’s performance during the reporting period. Refer to noteworthy matters relating to agency performance and other significant events. 

Operational structure

Provides general information about the agency including agency name, minister(s) and legislation it administers. Refers to the agency’s enabling legislation, assisting the reader to understand the agency’s roles and functions.

Performance management framework

Outlines links between relevant State Government goals and strategic outcomes, and agency outcomes and services.

Includes explanations for approved changes to agency outcome-based management structures.

Details any shared responsibilities with other agencies or cross-agency initiatives.

Agency performance

Outlines the agency’s achievements and reasons for work undertaken.

Compares results with targets for both financial and non-financial indicators and explains significant variations. Targets may have been disclosed previously in public documents such as budget statements, resource agreements, statements of corporate intent or equivalents.

Includes descriptions of major initiatives and projects.

Further information about disclosure against resource agreements is in Treasurer’s Instruction 808 Resource Agreements.

Information on key performance indicators is in Treasurer’s Instruction 904 Key Performance Indicators.

Significant issues impacting the agency

Describes significant current and emerging issues impacting on the agency’s achievement of State Government-desired outcomes, policies and associated performance targets.

Details how the agency has or will address these issues.

Significant issues may include economic and social trends or legal changes.

Disclosures and legal compliance

Financial statements

Includes financial statements prescribed by Part XI of Treasurer’s Instructions for the agency and any subsidiary and/or related bodies.

Includes the Auditor General’s opinion of the financial statements.

Includes certification of the financial statements by the agency’s chief executive officer.

Detailed key performance indicators information

Includes discussion on actual results against budget targets for both financial and non-financial indicators under Treasurer’s Instruction 903 (8).

May include details such as long term trends, graphs and explanatory notes.

As the key performance indicators (KPIs) are audited, includes the opinion of the Auditor General on the KPIs.

Ministerial directives

Includes ministerial directives relevant to the setting of desired outcomes or operational objectives, the achievement of desired outcomes or operational objectives, investment activities and financing activities.

Other financial disclosures

Includes information about pricing policies, major capital projects and employees as required by Treasurer’s Instruction 903 (13).  

Governance disclosures

Contains disclosures in regards to governance, including potential conflicts of interest (eg where a Western Australian Government Purchasing Card (a ‘credit card’) is used for personal reasons).  

Government policy requirements

Contains disclosures of government policy requirements imposed on the agency. Sample disclosures are in the model annual reports published in the Department of Treasury’s Financial Administration Bookcase.

Direct enquiries on the Financial Management Act 2006 and Treasurer’s Instructions to the Department of Treasury

Board and committee remuneration

An agency is required to report on the individual and aggregate costs of remunerating all positions on government boards and committees as defined in Premier’s Circular 2017/08: State Government Boards and Committees. A list of boards and committees is published by the Department of the Premier and Cabinet.

Include the names of all board and committee members and all remuneration in the annual report. Remuneration reported excludes travel expenses incurred as per Public Sector Commissioner’s Circular 2009-20: Reimbursement of Travel Expenses for Members of Government Boards and Committees and Premier’s Circular 2014/02: Guidelines for Official Air Travel by Ministers, Parliamentary Secretaries and Government Officers.

Include members of government boards and committees who are government employees. If they are ineligible for remuneration, as defined in Premier’s Circular 2017/08: State Government Boards and Committees, remuneration is listed as zero.

An agency should consult with the Minister’s office if it is considered that a board or committee member’s name should be withheld because of security, sensitivity or legislative restrictions.

Below is an example table to report on remuneration for each board and committee member:



Type of remuneration*

Period of membership**

Gross/actual remuneration 2018/19 financial year*





















* If applicable, include sessional payment, per meeting, half day or annual.

** Refers to board members’ membership during the reporting period, not their entire tenure on the board or committee, for example three months, 12 months. Period of membership for each member correlate with their respective remuneration received.


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Page last updated 12 July 2019