What does 17AF require?

The report on financial performance must analyse and discuss how the entity performed financially over the period and a table summarising its total resources and total payments. Where financial results have changed significantly, or may do so, during or after the period or compared with the previous period, the report must describe the change, including why any operating loss arose, the entity's response and actions taken, and any matter that can reasonably be expected to have a significant effect on future operations or results.

Australia Public Governance, Performance and...

Other controls in Part 2-3 Division 3A Subdivision A: annual reports of non-corporate Commonwealth entities (sections 17AA to 17AJ, Schedule 2) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)

17AB-17AC Annual report presentation (non-corporate): comply with the guidelines for presenting documents to Parliament, publish through the Finance digital reporting tool after presentation, and write for readers in clear, relevant, reliable, concise and balanced form
17AD-17AE Annual report structure and overview (non-corporate): include every prescribed part (review, overview, performance statements and financial performance, management and accountability, contract and remuneration information, financial statements, other mandatory information, transmittal letter, aids to access), with an overview of role, structure, outcomes, purposes and accountable authority
17AG(2) Corporate governance reporting (non-corporate): report on section 10 compliance, include the accountable authority's fraud and corruption certification, outline governance structures, and state any significant finance-law non-compliance reported to the Minister with the remedial action
17AG(2A) Audit committee reporting (non-corporate): give the direct web address of the charter and, for each member, name, qualifications and experience, meeting attendance and remuneration
17AG(3) External scrutiny reporting (non-corporate): report the most significant external scrutiny developments and the entity's response, including significant judicial and tribunal decisions, Auditor-General, Parliamentary committee and Ombudsman reports, and capability reviews
17AG(4) Workforce reporting (non-corporate): assess people management effectiveness and report employee statistics, APS classification and Indigenous statistics, employment arrangements and salary ranges, non-salary benefits and any performance pay
17AG(5)-(6),(8)-(10) Assets, procurement and contracting reporting (non-corporate): assess asset management where significant and performance against the Commonwealth Procurement Rules, disclose contracts of $100,000 or more without Auditor-General access clauses and contracts exempted from AusTender, and report support for small business
17AG(7)-(7A),17AGA Consultancy and non-consultancy contract reporting (non-corporate): give the counts and actual GST-inclusive expenditure for new and ongoing reportable contracts with the prescribed statements, summarise consultant selection policies, and name the organisations receiving the largest shares

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MCP endpoint All Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) controls