What does 37 require?

Records must be kept, at the accountable authority's direction, that properly capture and explain how the entity has performed against its purposes, maintained in a way that satisfies any rule requirements and supports the preparation of the section 39 annual performance statements. The responsible Minister and the Finance Minister may inspect those records freely, save where a Commonwealth law forbids disclosure of particular information.

Australia Public Governance, Performance and...

Other controls in Part 2-3: corporate plans, budget estimates, performance records and statements, accounts, financial statements, audit, audit committee and annual report (sections 33 to 49) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act)

35 Corporate plan: prepare a corporate plan at least once each reporting period, give it to the responsible Minister and the Finance Minister, comply with and publish it under the rules, address the Government's key priorities where relevant, cover subsidiaries, and follow the rules when varying it
36 Budget estimates: prepare estimates covering the entity's activities for each reporting period and any other period the Finance Minister directs, fairly presenting the estimated financial impacts, complying with the Finance Secretary's directions, and give them to the Finance Secretary
38 Measure and assess performance: measure and assess the entity's performance in achieving its purposes in compliance with the rules
39 Annual performance statements: prepare them as soon as practicable after the end of each reporting period, providing information about performance in achieving the entity's purposes in compliance with the rules, and include a copy in the tabled annual report
41 Accounts and records: keep accounts and records that properly record and explain the entity's transactions and financial position, comply with the rules, enable the annual and consolidated financial statements, and allow a convenient and proper audit, with full and free ministerial access
42 Annual financial statements: prepare them as soon as practicable after the end of each reporting period, give them to the Auditor-General, comply with the accounting standards and the rules, present fairly the financial position, performance and cash flows, state the accountable authority's opinion on compliance, and for a government business enterprise state whether there are reasonable grounds to believe debts can be paid as they fall due
43 Audit of the annual financial statements: the Auditor-General examines the statements and reports to the responsible Minister, and a copy of the statements and the audit report must be included in the entity's tabled annual report
44 Subsidiaries of corporate Commonwealth entities: ensure every subsidiary's financial statements for each reporting period are audited, by the Auditor-General unless the foreign-incorporation exceptions apply, using Corporations Act rules where applicable, and give the auditor's report with the statements to the responsible Minister

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MCP endpoint All Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) controls