ACNC Annual Report 2014 –15

Section 5 - Appendices

In this section:

Appendix A – Compliance index

This compliance index shows the location in this report of information that is specified as mandatory or suggested by the Requirements for Annual reports – for Departments, Executive Agencies and other non corporate Commonwealth entities issued by the Department of the Prime Minister and Cabinet on 30 June 2015 and amended on 20 August 2015.

Requirements document reference Description Requirement
8(3) & A.4 Letter of transmittal Mandatory
A.5 Table of contents Mandatory
A.5 Index Mandatory
A.5 Glossary Mandatory
A.5 Contact officer(s) Mandatory
A.5 Internet home page address and internet address for report Mandatory
9 Review by Secretary
9(1) Review by departmental secretary Mandatory
9(2) Summary of significant issues and developments Suggested
9(2) Overview of department’s performance and financial results Suggested
9(2) Outlook for following year Suggested
9(3) Significant issues and developments – portfolio Portfolio departments – suggested
Not applicable
10 Departmental overview
10(1) Role and functions Mandatory
10(1) Organisational structure Mandatory
10(1) Outcome and program structure Mandatory
10(2) Where outcome and program structures differ from PB Statements/PAES or other portfolio statements accompanying any other additional appropriation bills (other portfolio statements), details of variation and reasons for change Mandatory - Not applicable
10(3) Portfolio structure Portfolio departments - mandatory
Not applicable
11 Report on performance
11(1) Review of performance during the year in relation to programmes and contribution to outcomes Mandatory
11(2) Actual performance in relation to deliverables and KPIs set out in PB Statements/PAES or other portfolio statements Mandatory
11(2) Where performance targets differ from the PBS/PAES, details of both former and new targets, and reasons for the change Mandatory
11(2) Narrative discussion and analysis of performance Mandatory
11(2) Trend information Mandatory
11(3) Significant changes in nature of principal functions/services Suggested
11(3) Performance of purchaser/provider arrangements If applicable, suggested - Not applicable
11(3) Factors, events or trends influencing agency performance Suggested
11(3) Contribution of risk management in achieving objectives Suggested
11(4) Performance against service charter customer service standards, complaints data, and the department’s response to complaints If applicable, mandatory
11(5) Discussion and analysis of the department’s financial performance Mandatory - Not applicable
11(6) Discussion of any significant changes in financial results from the prior year, from budget or anticipated to have a significant impact on future operations Mandatory - Not applicable
11(7) Agency resource statement and summary resource tables by outcomes Mandatory - Not applicable
12 Management and accountability
  Corporate governance
12(1) Agency heads are required to certify their agency’s actions in dealing with fraud Mandatory - Not applicable
12(2) Statement of the main corporate governance practices in place Mandatory
12(3) Names of the senior executive and their responsibilities Suggested
12(3) Senior management committees and their roles Suggested
12(3) Corporate and operational plans and associated performance reporting and review Suggested
12(3) Internal audit arrangements including approach adopted to identifying areas of significant or operational risk and arrangements to manage those risks Suggested
12(3) Policy and practices on the establishment and maintenance of appropriate ethical standards Suggested
12(3) How nature and amount of remuneration for SES officers is determined Suggested
  External scrutiny
12(4) Significant developments in external scrutiny Mandatory
12(4) Judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner Mandatory
12(4) Reports by the Auditor-General, a Parliamentary Committee, the Commonwealth Ombudsman or an agency capability review Mandatory
  Management of human resources
12(5) Assessment of effectiveness in managing and developing human resources to achieve agency objectives Mandatory
12(6) Workforce planning, staff retention and turnover Suggested
12(6) Impact and features of enterprise or collective agreements, individual flexibility arrangements (IFAs), determinations, common law contracts and Australian Workplace Agreements AWAs Suggested
12(6) Training and development undertaken and its impact Suggested
12(6) Work health and safety performance Suggested
12(6) Productivity gains Suggested
12(7) Statistics on staffing Mandatory
12(8) Statistics on employees who identify as Indigenous Mandatory
12(9) Enterprise or collective agreements, IFAs, determinations, common law contracts and AWAs Mandatory
12(10) & B Performance pay Mandatory
12(11)-(12) Assets management - Assessment of effectiveness of assets management If applicable, mandatory
12(13) Purchasing - Assessment of purchasing against core policies and principles Mandatory
12(14)-(23) Consultants - The annual report must include a summary statement detailing the number of new consultancy services contracts let during the year; the total actual expenditure on all new consultancy contracts let during the year (inclusive of GST); the number of ongoing consultancy contracts that were active in the reporting year; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST). The annual report must include a statement noting that information on contracts and consultancies is available through the AusTender website Mandatory
12(24) Australian National Audit Office Access - Absence of provisions in contracts allowing access by the Auditor-General Mandatory
12(25) Exempt contracts - Contracts exempted from publication in AusTender Mandatory
13 Financial statements Mandatory - Not applicable
  Other Mandatory information
14(1) & C.1 Work health and safety (Schedule 2, Part 4 of the Work Health and Safety Act 2011) Mandatory
14(1) & C.2 Advertising and Market Research (Section 311A of the Commonwealth Electoral Act 1918) and statement on advertising campaigns Mandatory
14(1) & C.3 Ecologically sustainable development and environmental performance (Section 516A of the Environment Protection and Biodiversity Conservation Act 1999) Mandatory
14(1) Compliance with the agency’s obligations under the Carer Recognition Act 2010 If applicable, mandatory - Not applicable
14(2) & D.1 Grant programmes Mandatory
14(3) & D.2 Disability reporting– explicit and transparent reference to agency-level information available through other reporting mechanisms Mandatory
14(4) & D.3 Information Publication Scheme statement Mandatory
14(5) Correction of material errors in previous annual report If applicable, mandatory - Not applicable

E

Agency Resource Statements and Resources for Outcomes

Mandatory - Not applicable

F

List of Requirements

Mandatory

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Appendix B – Information referred to other government agencies

  • Under Subdivision 150-C (section 150-40) of the ACNC Act, the ACNC may disclose protected information to an Australian government agency if:
  • the ACNC is satisfied the information will enable or assist the agency to perform or exercise any of
  • the functions or powers of the agency
  • the disclosure is for the purposes of enabling or assisting the agency to perform or exercise any of its functions or powers, and
  • the disclosure is reasonably necessary to promote the objects of this Act.

In 2014–15, the ACNC made 36 referrals to other government agencies where the ACNC considered there may be possible action under their legislation.

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Appendix C – Ecologically sustainable development and environmental performance

The ACNC's facilities, assets and IT environment are provided by the ATO under various agreements, including financial arrangements. The ACNC adopts the ATO’s environmental policies and its environmental performance is reported as part of the ATO’s annual report.

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Appendix D – Contact details

Mail
Director, Communications
Australian Charities and Not-for-profits Commission
GPO Box 5108
Melbourne VIC 3001

Phone
13 22 62

Fax
1300 232 569

Email
advice@acnc.gov.au

Website
acnc.gov.au

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Glossary

AAT Administrative Appeals Tribunal
ACNC Australian Charities and Not-for-profits Commission
ACNC Act Australian Charities and Not-for-profits Commission Act 2012 (Cth)
ACNC Consequential and Transitional Act Australian Charities and Not‑for‑profits Commission (Consequential and Transitional) Act 2012 (Cth)
AM Member of the Order of Australia
Annual Information Statement The form that charities use to report the required information to the ACNC
ASIC Australian Securities and Investments Commission
ATO Australian Taxation Office
Board ACNC Advisory Board
CEO Chief Executive Officer
Charity A not-for-profit entity that exists for the public benefit and has a charitable purpose. Charitable purposes are specified as: relief of poverty, advancement of education, advancement of religion, health promotion, provision of child care services and other purposes beneficial to the community (see also Registered charity)
Charities Act Charities Act 2013 (Cth)
Charity Passport A ‘once-only’ collection of information by the ACNC that other government agencies recognise as accurate; use for identification and data exchange; and accept to meet their reporting requirements, thus facilitating the ACNC’s ‘report once, use often’ approach
Charity Portal An online portal that enables registered charities to update their details and lodge reports with the ACNC
Charity Register A freely available, interactive, online public database of information about the organisations registered with the ACNC
Charity subtype The Charities Act enables a charity to register one of 14 specific charitable purposes known as subtypes
Commission Australian Charities and Not-for-profits Commission
DSS Department of Social Services
FOI Freedom of information
FOI Act Freedom of Information Act 1982 (Cth)
GDP Gross domestic product
HTML Hypertext Markup Language
IPS Information Public Scheme
IT Information technology
KPI Key performance indicator
MOU Memorandum/a of Understanding
NFP Not-for-profit
NGO Non-government organisation
NSCOA National Standard Chart of Accounts
ORIC Office of the Registrar of Indigenous Corporations
PAES Portfolio Additional Estimate Statement(s)
PBS Portfolio Budget Statement(s)
PGPA Act Public Governance, Performance and Accountability Act 2013 (Cth)
Registered charity A charity registered with the ACNC. Referred to in this report in context as a ‘charity’
SES Senior Executive Service
TEQSA Tertiary Education Quality and Standards Agency

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