04Appendices, Glossary and Abbreviations

CEFC ANNUAL REPORT / 2015–16

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
15 October each year

PGPA Act, section 46

Letter of Transmittal

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

Letter of Transmittal

Letter of Transmittal

Annual performance statements

PGPA Act, section 39

PGPA Rule, section 16F and 17BE(g)

Section 01

Annual performance statement

Board statement of compliance of performance report with section 39 of the PGPA Act

PGPA Act, section 39

PGPA Rule, section 16F

Section 01 

Annual performance statement 

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

Section 03

Financial Statements

Board statement of compliance on the financial statements with section 42(2) of the PGPA Act

PGPA Act, section 42

Section 03

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
Section 04

 Glossary

Details of the legislation establishing the body

PGPA Rule, section 17BE(a)

Section 02

 Law and Policy

Summary of the objects and functions of the entity as set out in the legislation

PGPA Rule, section 17BE(b)(i)

Section 02

Section 03

Law and Policy

Note 1: Overview

Summary of the purposes of the entity as included in the entity’s corporate plan for the period

PGPA Rule, section 17BE(b)(ii)

Section 02

Governance, structure and people

Names and titles of responsible Ministers

PGPA Rule, section 17BE(c)

Section 02

Responsible Ministers

Directions given to the entity by a Minister under an Act or instrument

PGPA Rule, section 17BE(d)

Section 02

Governance, structure and people

Law and Policy

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)

Section 02

Governance, structure and people

Particulars of non-compliance with a Ministerial direction or a Government Policy Order

PGPA Rule, section 17BE(f)

Section 02

Governance, structure and people 

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)

Section 02

Section 03

About the Board

Board Members

Outline of the organisational structure

PGPA Rule, section 17BE(k)

Section 02

Governance, structure and people

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)

Section 02

Governance, structure and people 

Related entities, transactions and decision making process

PGPA Rule, sections 17BE(n)and (o)

Section 02

Section 03

Business model and approach to business

Note 5: People and Relationships

Any significant activities and changes that affected the operations or structure

PGPA Rule, section 17BE(p)

Section 02

Governance, structure and people

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)

Section 02

Governance, structure and people

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)

Section 02

Governance, structure and people

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)

Section 02

Business Model and Approach to Business

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

Appendix A 

Index of Clean Energy Finance Corporation Act 2012 (CEFC Act) Requirements

Total value of section 63 investments, by reference to the class of clean energy technologies

CEFC Act, section 74(1)(a)

Section 01

Clean energy commitments

Realisation of any section 63 investments

CEFC Act, section 74(1)(b)

Section 04

 Appendix F

Explanation of why less than half of the funds are invested in renewable energy technologies

CEFC Act, section 74(1)(c)

Section 01

Clean energy commitments 

Concessions given by the Corporation

CEFC Act, section 74(1)(d)

Section 03

Appendix A:

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)

Section 03

Note 6: Managing Uncertainties 

Remuneration and allowances of Board members and senior staff

CEFC Act, section 74(1)(f)

Section 02

Section 03

About the Board

Note 5: People and Relationships

Operating costs and expenses

CEFC Act, section 74(1)(g)

Section 03

Section 04

Note 2: Financial Performance

Note 7: Other Information

Appendix E

Benchmark report of operating costs and expenses of other comparable entities

CEFC Act, section 74(1)(h)

Section 04

Appendix E

Procurement contracts of more than $80,000

CEFC Act, section 74(1)(i)

Section 02

Business Model and Approach to Business

Credits and debits to the CEFC Special Account

CEFC Act, section 74(1)(j)

Section 02

Section 03

Law and Policy

Note 4: Funding

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

Other Statutory Annual Reporting Requirements

Equal Employment Opportunity annual program report

Equal Employment Opportunity (Commonwealth Authorities) Act 1987, section 9

Section 04

Appendix B

Work Health and Safety annual report

Work Health and Safety Act 2011, Schedule 2, Part 4, section 4

Section 04

Appendix D

Environment Protection and Biodiversity Conservation annual report

Environment Protection and Biodiversity Conservation Act 1999, section 516A

Section 04

Appendix C