(1) The annual report of a statutory body shall comprise:(a) in the case of a statutory body to which paragraph (a) of the definition of statutory body in section 3 (1) applies:(i) the statutory body’s financial report prepared in accordance with Division 3 of Part 3 of the Public Finance and Audit Act 1983 and the regulations under that Act,(ia) the financial report so prepared of each entity referred to in section 39 (1A) of the Public Finance and Audit Act 1983 which is controlled by the statutory body,(ii) the opinion of the auditor given in accordance with Division 3 of Part 3 of that Act as to any financial report referred to in subparagraph (i) or (ia),(iia) a response from the statutory body to any issue which the Auditor-General or an authorised person raises in a report under section 43 (2) of the Public Finance and Audit Act 1983 as being a significant issue,(iii) except as provided by subsection (2), a detailed budget for the financial year to which the annual report relates and an outline budget for the next following financial year,(iv) a report of the operations of the statutory body prepared in accordance with this Act and the regulations, and(v) such other matters as may be prescribed, or(b) in the case of a statutory body to which paragraph (b) of the definition of statutory body in section 3 (1) applies—such financial reports, opinions, budgets, reports and other matters as may be prescribed.(2) A statutory body may, with the approval of the Treasurer, dispense with the inclusion in the annual report of the statutory body of the detailed budget, or the outline budget, referred to in subsection (1) (a) (iii), or both.
8 Preparation of report of operations
A statutory body shall, within the period of 4 months after the end of each financial year of the statutory body, prepare a report of its operations for the financial year then ended and, in the case of a statutory body being the Senate or Council of a university, a report of the operations of the university for the financial year then ended.
9 Nature of report of operations
(1) The report of the operations referred to in section 8 of a statutory body shall include (whether in the following order or otherwise) particulars in relation to the following matters:(a) charter,(b) aims and objectives,(c) access,(d) management and structure,(e) summary review of operations,(f) legal change.(2) The report of the operations referred to in section 8 of a statutory body shall, in addition to the matters referred to in subsection (1), include such particulars, if any, as may be prescribed in relation to such matters, if any, as may be prescribed.(3) The report of the operations referred to in section 8 of a statutory body shall be prepared in such manner, if any, and such form, if any, as may be prescribed.
The report of the operations referred to in section 8 of a statutory body is to include a letter of submission to the appropriate Minister:(a) stating that the report is being submitted to the Minister for presentation to Parliament, and(b) specifying the provisions under which the report has been prepared, and(c) if the report is being submitted late—stating the length of and reasons for any extension of time under section 13, and(d) if the report is being submitted late and no application has been made under section 13 to cover that lateness—stating the reasons for the lateness and for the failure to make the application, and(e) signed by 2 members of the statutory body which prepared the report (or, if the statutory body is a corporation sole, by the person who constitutes it, or, if it is a statutory body without members, by its chief executive officer).
10 Submission of annual report to appropriate Minister
(1) A statutory body shall, not later than 4 months after the end of the financial year of the statutory body, submit its annual report in relation to that financial year to the appropriate Minister.(2) A statutory body shall, at the time it submits its annual report to the appropriate Minister, where the appropriate Minister is not the Treasurer, submit a copy of its annual report to the Treasurer.
11 Presentation of annual report to Parliament
(1) The appropriate Minister shall, within the period of 1 month after the receipt by that Minister of the annual report of a statutory body, lay the report or cause it to be laid before both Houses of Parliament.(1A) If a report is late in being laid before a House of Parliament, the appropriate Minister is to make or table a statement (or to cause a statement to be tabled) in that House as to the extent of, and the reasons for, that lateness.(2) If a House of Parliament is not sitting when the appropriate Minister seeks to comply with subsection (1) or (1A), the appropriate Minister shall present copies of the annual report or statement to the Clerk of the House of Parliament.(3) An annual report or statement presented to the Clerk of a House of Parliament shall:(a) on presentation and for all purposes, be deemed to have been laid before the House of Parliament,(b) be printed by authority of the Clerk of the House,(c) for all purposes be deemed to be a document published by order or under the authority of the House, and(d) be recorded:(i) in the case of the Legislative Council—in the Minutes of the Proceedings of the Legislative Council, or(ii) in the case of the Legislative Assembly—in the Votes and Proceedings of the Legislative Assembly,on the first sitting day of the House after receipt of the annual report or statement by the Clerk.
12 Public availability of annual reports
A statutory body shall, as soon as practicable after its annual report has been laid, or is deemed to have been laid, before both Houses of Parliament in accordance with section 11, make copies of the report available for public sale or distribution in such manner or at such place or places as may be prescribed.
12A Annual report of Audit Office
(1) The Auditor-General is to present the annual report of the Audit Office to the Legislative Assembly not later than 4 months after the end of the financial year of the Office to which the annual report relates.(2) If, at the time at which the Auditor-General seeks to present the annual report to the Legislative Assembly the Legislative Assembly is not sitting, the Auditor-General is to present the annual report to the Clerk of the Legislative Assembly.(3) If the Auditor-General has, in accordance with subsection (2), presented the annual report to the Clerk of the Legislative Assembly, the annual report:(a) is, on presentation and for all purposes, taken to have been laid before the Legislative Assembly, and(b) is to be printed by authority of the Clerk of the Legislative Assembly, and(c) is, for all purposes, taken to be a document published by order or under the authority of the Legislative Assembly, and(d) is to be recorded in the Votes and Proceedings of the Legislative Assembly on the first sitting day of the Legislative Assembly after receipt of the report by the Clerk of the Legislative Assembly.
13 Application for extension of time
(1) A statutory body may, at any time within the period of 3 months after the end of the financial year of the statutory body, apply to the Treasurer for an extension of the period within which it is required to comply with section 8 or 10.(2) An application under subsection (1) shall include detailed reasons and other relevant information in support of the application.(3) The Treasurer may, after consultation with the appropriate Minister, extend a period within which a statutory body is required to comply with section 8 or 10 or any requirement of those sections.(4) Where, in relation to a statutory body, the Treasurer extends a period within which a statutory body is required to comply with section 8 or 10 or any requirement of those sections, the statutory body shall comply with section 8 or 10 or the requirement, as the case may require, within the extended period.(5) Where, in relation to a statutory body, the Treasurer:(a) under section 42 of the Public Finance and Audit Act 1983, extends a period within which a statutory body is required to comply with section 41A or 41C of that Act or any requirement of those sections, as the case may be, or(b) under this section, extends a period within which a statutory body is required to comply with section 8 or 10 or any requirement of those sections, as the case may be,the statutory body shall include in the annual report in respect of which the extension is granted particulars of the extension.