Public Governance, Performance and Accountability Act 2013
After the end of each reporting period for a Commonwealth entity, the accountable authority of the entity must prepare and give an annual report to the entity ' s responsible Minister, for presentation to the Parliament, on the entity ' s activities during the period.
Note:
A Commonwealth entity ' s annual report must include the entity ' s annual performance statements and annual financial statements (see paragraph 39(1)(b) and subsection 43(4) ).
46(2)
The annual report must be given to the responsible Minister by: (a) the 15th day of the fourth month after the end of the reporting period for the entity; or (b) the end of any further period granted under subsection 34C(5) of the Acts Interpretation Act 1901 .
46(3)
The annual report must comply with any requirements prescribed by the rules.
46(4)
Before rules are made for the purposes of subsection (3) , the rules must be approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit.
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