What does 39 require?

Promptly after each reporting period ends, the accountable authority must draw up annual performance statements for the entity and place a copy in the annual report tabled in the Parliament. The statements have to describe the entity's performance in achieving its purposes and satisfy any rule requirements, including the accountable authority's own statement that they present performance fairly and comply with the rule. Either the responsible Minister or the Finance Minister may ask the Auditor-General to examine and report on the statements, in which case the report is tabled with them.

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
37 Performance records: keep records that properly record and explain the entity's performance in achieving its purposes, in a way that complies with the rules and enables the annual performance statements, with full and free access for the responsible Minister and Finance Minister
38 Measure and assess performance: measure and assess the entity's performance in achieving its purposes in compliance with the rules
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