04Appendices, Glossary and Abbreviations
APPENDIX A
INDEX OF ANNUAL REPORTING REQUIREMENTS
FOR THE CEFC
As a Commonwealth statutory authority, the CEFC has a range of annual reporting requirements set by legislation, subordinate legislation and reporting guidelines. These are explained in Figure 39.
Figure 39: Index of CEFC annual reporting requirements
Index of Public Governance, Performance and Accountability Act 2013 (PGPA Act) and Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) Annual Reporting Requirements
|
Statutory Requirement |
Legislation Reference |
Section |
Page Reference |
|---|---|---|---|
|
Provision of annual report (including financial statements and performance report) to responsible Minister by |
PGPA Act, section 46 |
Letter of Transmittal | |
|
Board statement of approval of annual report with section 46 of the PGPA Act |
PGPA Act, section 46 PGPA Rule, section 17BB |
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|
Annual performance statements |
PGPA Act, section 39 PGPA Rule, section 16F and 17BE(g) |
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|
Board statement of compliance of performance report with section 39 of the PGPA Act |
PGPA Act, section 39 PGPA Rule, section 16F |
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|
Annual financial statements for Commonwealth entities |
PGPA Act, sections 42 and 43(4) Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 Australian Accounting Standards |
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|
Board statement of compliance on the financial statements with section 42(2) of the PGPA Act |
PGPA Act, section 42 |
Statement by the Accountable Authorities, Chief Executive and Chief Financial Officers |
|
|
Parliamentary standards of presentation |
PGPA Rule, section 17BC |
All of the report |
|
|
Plain English and clear design, including glossary |
PGPA Rule, section 17BD |
All of the report |
|
|
Details of the legislation establishing the body |
PGPA Rule, section 17BE(a) |
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|
Summary of the objects and functions of the entity as set out in the legislation |
PGPA Rule, section 17BE(b)(i) |
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|
Summary of the purposes of the entity as included in the entity’s corporate plan for the period |
PGPA Rule, section 17BE(b)(ii) |
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|
Names and titles of responsible Ministers |
PGPA Rule, section 17BE(c) |
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|
Directions given to the entity by a Minister under an Act or instrument |
PGPA Rule, section 17BE(d) |
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Government Policy Orders that applied in relation to the entity during the period under section 22 of the PGPA Act |
PGPA Rule, section 17BE(e) |
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|
Particulars of non-compliance with a Ministerial direction or a Government Policy Order |
PGPA Rule, section 17BE(f) |
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|
Statement of any significant issue reported to the responsible Minister under section 19(1)(e) of the PGPA Act that relates to non-compliance with the finance law and an outline of the action that has been taken to remedy the non-compliance |
PGPA Rule, sections 17BE(h) and (i) |
Not applicable – there were no incidents of significant non-compliance reported under s19(1)(e) of the PGPA Act |
N/A |
|
Information on the Board and Board members |
PGPA Rule, section 17BE(j) |
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|
Outline of the organisational structure |
PGPA Rule, section 17BE(k) |
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|
Outline of the location of major activities or facilities |
PGPA Rule, section 17BE(l) |
Page footer |
Page footer |
|
Main corporate governance practices used |
PGPA Rule, section 17BE(m) |
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|
Related entities, transactions and decision making process |
PGPA Rule, sections 17BE(n)and (o) |
Business model and approach to business |
|
|
Any significant activities and changes that affected the operations or structure |
PGPA Rule, section 17BE(p) |
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|
Particulars of judicial decisions or decisions of administrative tribunals that have had, or may have, a significant effect on the operations |
PGPA Rule, section 17BE(q) |
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|
Particulars of any report on the entity given during the period by: (i) the Auditor General, other than a report under section 43 of the PGPA Act; or (ii) a Committee of either House, or of both Houses, of the Parliament; or (iii) the Commonwealth Ombudsman; or (iv) the Office of the Australian Information Commissioner |
PGPA Rule, section 17BE(r) |
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|
Information from subsidiaries |
PGPA Rule, section 17BE(s) |
Not applicable. The CEFC had no subsidiaries in the reporting period |
N/A |
|
Details of any indemnity that applied to the Board, Board members or Officers |
PGPA Rule, section 17BE(t) |
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|
Index identifying where the requirements of section 17BE of the PGPA Rule are to be found |
PGPA Rule, section 17BE(u) |
This is the index |
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Index of Clean Energy Finance Corporation Act 2012 (CEFC Act) Requirements |
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|
Total value of section 63 investments, by reference to the class of clean energy technologies |
CEFC Act, section 74(1)(a) |
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|
Realisation of any section 63 investments |
CEFC Act, section 74(1)(b) |
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Explanation of why less than half of the funds are invested in renewable energy technologies |
CEFC Act, section 74(1)(c) |
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|
Concessions given by the Corporation |
CEFC Act, section 74(1)(d) |
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|
Balance sheet setting out, as at the end of the financial year, the assets and liabilities and a statement of cash flows |
CEFC Act, section 74(1)(e) |
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|
Remuneration and allowances of Board members and senior staff |
CEFC Act, section 74(1)(f) |
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|
Operating costs and expenses |
CEFC Act, section 74(1)(g) |
Note 2: Financial Performance |
|
|
Benchmark report of operating costs and expenses of other comparable entities |
CEFC Act, section 74(1)(h) |
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|
Procurement contracts of more than $80,000 |
CEFC Act, section 74(1)(i) |
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Credits and debits to the CEFC Special Account |
CEFC Act, section 74(1)(j) |
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Reporting on each of the things referred to in sections 74(1)(d) to (i) of the CEFC Act for subsidiaries |
CEFC Act, section 74(2) |
Not applicable – there were no subsidiaries existing in the financial year |
N/A |
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Other Statutory Annual Reporting Requirements |
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Equal Employment Opportunity annual program report |
Equal Employment Opportunity (Commonwealth Authorities) Act 1987, section 9 |
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Work Health and Safety annual report |
Work Health and Safety Act 2011, Schedule 2, Part 4, section 4 |
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Environment Protection and Biodiversity Conservation annual report |
Environment Protection and Biodiversity Conservation Act 1999, section 516A |
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