Reporting at the end of each financial year is a requirement for agencies as defined by the Financial Management Act 2006.
An annual report provides the Western Australian Parliament with information about the performance of an agency reporting under the Public Sector Management Act 1994. It also assists the community to understand the public sector’s diverse operations.
An annual report is not a promotional or commercial document. Production costs should be kept to a minimum.
For enquiries about the Financial Management Act 2006 and Treasurer's Instructions email the Department of Treasury. Note: Treasurer's Instructions are compiled in the Financial Administration Bookcase which is updated regularly.
Requirements for annual reportsShow more
- This year’s guidelines continue the streamlined approach of the last years to reduce the reporting compliance burden on agencies.
- Focus should be on those elements required to be included in annual reports under sections 61 and 62 of the Financial Management Act 2006 and any other legislation which includes financial statements, key performance indicators and agency operations.
- Agencies are not required to adhere strictly to Treasurer’s instruction 903: Agency Annual Reports, They do not need to include:
- an overview
- significant issues impacting the agency
- other financial disclosures (in addition to the financial statements)
- governance disclosures
Treasurer’s Instruction 104C: Annual Reporting 2022-23 Exemption will be included in the Financial Administration Bookcase published in June 2023with temporary exemption from specific components of Treasurer’s Instruction 903: Agency Annual Report. This allows accountable authorities to focus on key elements required to be reported in annual reports under sections 61 and 62 of the Financial Management Act 2006.
Additional reporting requirements 2022-23Show more
Occupational safety, health and injury management
Further information on complying with this reporting requirement, including calculation and reporting of performance measures, is online.
Board and committee remuneration
Agencies are required to report individual and aggregate costs of remunerating members of government boards and committees as defined in State Government Boards and Committees - Premier's Circular 2022/02
Include the names of all board and committee members and all remuneration. Remuneration reported excludes travel expenses incurred as per the Public Sector Commission’s guidelines for reimbursement of travel expenses 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 2022/02, remuneration is listed as zero.
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. Consideration can also be given to listing separate information relating to member payments, for example other benefits and allowances.
|Type of remuneration*
|Period of membership**
|Term of appointment/tenure**
|Base salary/sitting fees
|Gross/actual remuneration for 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. Period of membership should correlate with the respective remuneration received.
*** Refers to term of appointment/tenure (if relevant) or appointment type, for example sessional/full time.
WA Multicultural Policy Framework
Agencies are required to report on the actions in their multicultural plans, including the achievement of outcomes and Key Performance Indicators identified in their plans.
Agencies are required to report on the submission and implementation of their multicultural plan for the 2022–23 financial year and are encouraged to share briefly key achievements against the 3 policy priority areas in their annual reports.
To effectively monitor implementation of the framework, agencies should use the reporting template to provide commentary on the progress against their 2022-23 plans and submit it to the Office of Multicultural Interests for review and feedback by 31 August 2023.
This reporting requirement is optional for 2022–23. Agencies may choose to report on progress achieved in implementing the Policy Framework for Substantive Equality, noting progress on developing and implementing the framework and/or achievement of outcomes in the framework.
Other legal requirementsShow more
Include information on personal expenditure under Treasurer’s Instruction 321: Credit Cards – Authorised Use in accordance with Treasurer’s Instruction 903(15)
Act of Grace payments
Include information on any act of grace payments made under section 80 of the Financial Management Act 2006 in accordance with Treasurer’s Instruction 903(15)
Advertising, market research, polling and direct mail
Agencies required to publish an annual report under the Financial Management Act 2006 or any other written law must include a statement of certain expenditure incurred by, or on behalf of, the agency during the reporting period (section 175ZE of the Electoral Act 1907).
- bodies or offices established for a public purpose under a written law
- bodies or offices established by the Governor or a minister
- any corporations or associations over which control can be exercised by the state, minister or previously stated bodies.
Expenditure statement must include:
- statement or total amount figure of all the expenditure set out
- amount of expenditure in relation to each class of expenditure
- name of each person, agency or organisation to which an amount was paid.
An agency can provide a total for each class of expenditure (for example advertising, market research and polling) or provide a more detailed breakdown (for example dividing advertising expenditure between campaign and non-campaign.
Details in relation to a class of expenditure do not need to be structured as above if expenditure for the class is less than $2,500. If no expenditure was incurred, a nil statement must be published.
If an agency is reporting through a larger agency either the:
- main agency must report expenditure under section 175ZE of the Electoral Act 1907 for each subsidiary agency separately or
- agency must report expenditure under section 175ZE of the Electoral Act 1907 in its own annual report.
All annual reports are reviewed to assess compliance with the legislation. Information is collated into a summary by the Western Australian Electoral Commission and included in the Political Finance Annual Report each year. Any non-compliance is evident in this reporting. The report is tabled in both houses of Parliament and available on the Western Australian Electoral Commission website in accordance with section 175G of the Electoral Act 1907.
Example 1 (not based on real agency data)
In accordance with section 175ZE of the Electoral Act 1907, the agency incurred the following expenditure in advertising, market research, polling, direct mail and media advertising. Total expenditure for 2021-22 was $76,000.
Example 2 (not based on real agency data)
Section 175ZE of the Electoral Act 1907 requires public agencies to report details of expenditure to organisations providing services in relation to advertising, market research, polling, direct mail and media advertising. The agency did not incur expenditure of this nature.
Disability access and inclusion plan outcomes
Public authorities required to have a disability access and inclusion plan under the Disability Services Act 1993 must report on its implementation by briefly outlining current initiatives to address the desired outcomes of the plan.
Include information that meets the requirements of Schedule 3 of the Disability Services Regulations 2004. The report should also include services to the public delivered by agents and contractors as well as strategies to inform agents and contractors of the public authority’s plan.
E: Department of Communities
T: 1800 176 888
Compliance with public sector standards and ethical codes
Chief executive officers and some chief employees need to meet obligations under section 31(1) of the Public Sector Management Act 1994. Reporting should:
- show the extent of compliance with public sector standards, codes of ethics and any relevant code of conduct including the:
- number of breach of standard claims upheld by the Public Sector Commission
- the number of breaches found by the agency of the WA code of ethics or the agency’s code of conduct
- include significant actions taken to promote compliance with the public sector standards in human resource management, Commissioner’s Instructions and ethical codes, for example updating or revising policies/guidelines and agency code of conduct; and undertaking integrity awareness raising activities and training.
- ensure consistency between the annual report and information provided to the Public Sector Commission through annual reporting data obligations.
For agencies subject to section 31(2) of the Public Sector Management Act 1994, compliance reporting obligations are met by completing the relevant returns requested by the Commission.
Agencies are required to have a recordkeeping plan under section 19 of the State Records Act 2000. The annual report should include a statement that meets the requirements of the State Records Commission Standard 2, Principle 6.
Agency capability review requirementsShow more
Agencies participating in the Public Sector Commission’s Agency Capability Review Program are to report progress against their commitments and actions.
Tabling, distribution and publicationShow more
- Unless an Act provides otherwise, the financial year ends on 30 June. An agency’s annual report, including audit opinion, is to be tabled by the relevant minister in Parliament within 90 days of the end of the financial year (section 64 Financial Management Act 2006).
- Refer to the Parliamentary sitting dates to identify the last sitting date before the end of the 90 day period. Dates may vary according to the legislation for an agency so check the period for the date of submission.
- The minister’s office should have enough time to consider the draft annual report and meet the tabling deadline.
- If an agency’s annual report cannot be tabled on time, the minister must report to Parliament the reason/s why and advise a revised tabling date (section 65 Financial Management Act 2006).
- The version of the annual report tabled by the minister in Parliament must be the only one in circulation. All other versions, electronic and print, must be identical to the tabled version.
- If a correction is needed to an annual report, this must be made in the Legislative Assembly and Legislative Council. In the Legislative Assembly the agency must comply with Legislative Assembly Standing Order 156 ‘Alteration of papers’. There is no applicable standing order in the Legislative Council so corrections must be tabled by the relevant minister and follow the same process as tabling the original annual report.
- The Department of the Premier and Cabinet has a Parliamentary Procedures Guide for both houses of Parliament.
E: Manager, Parliamentary and Executive Government Services or Parliamentary Liaison Officer at the Department of the Premier and Cabinet.
Publishing and distribution
- Minimise unnecessary preparatory work associated with the production of sophisticated infographics and interactive web versions to support minimum reporting requirements.
- Main means of distribution is the agency website, with printed copies kept to a minimum. The report should be available online as soon as possible after tabling.
- Print the report in-house ahead of tabling for Parliament. Subsequent external printing is a decision for the agency.
- Provide 12 printed and one PDF copy of the final annual report to the relevant minister/s office for tabling in Parliament. The minister’s office forwards these to the Department of the Premier and Cabinet and they are made available in the tabled papers database on the Parliament website.
- Deposit a copy of the final annual report with the State Library of Western Australia as required by the Legal Deposit Act 2012 and Premier’s Circular 2021/14: Requirements for Western Australian Government Publications and Library Collections. Digital copies should be deposited in PDF format using the National edeposit (NED) portal. Annual reports are deposited as serial publications. Depositing printed copies is not required. For enquiries, email the State Library of Western Australia.
- Maintain details of the cost of the annual report (including payments to external consultants involved in development and production; payments to companies involved in design and/or printing; and cost of staff working on the report) so these can be provided if requested, for example through media queries or a Parliamentary Question.
- Consider accessibility. Refer to the Western Australian Government’s Accessibility and Inclusivity Guidelines.
- The electronic report must comply with the Digital Services Policy. Further guidance is in the Digital Services Policy Framework.
- The Institute of Public Administration Australia WA presents the W. S. Lonnie Awards which acknowledge excellence in annual reporting. Agency reports are automatically considered.
- The Australasian Reporting Awards is a non-profit organisation promoting excellence in annual reporting. Agencies can submit reports for these awards.