IBA is bound by legislative requirements to disclose certain information in its annual report. The majority of the requirements are detailed in Subdivision B (Annual report for corporate Commonwealth entities) of Division 3A of the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) and the Aboriginal and Torres Strait Islander Act 2005 (ATSI Act).
MANDATORY REQUIREMENTS
| Requirement | Reference | Page Location |
|---|---|---|
| Financial Statements | Public Governance, Performance and Accountability Act 2013 (PGPA Act), section 43 and PGPA (Financial Reporting) Rule 2015 | Financial Statements |
| Financial statements certification: Auditor General’s report | PGPA Act, section 43(4) | Independent Auditor's Report |
| Financial statements certification: a statement signed by the directors | PGPA Act, section 42 | Statement by Directors, CEO & CFO |
| Fraud risk assessment and control | Public Governance, Performance and Accountability Rule 2014, section 10 | Risk Management, IBA Board |
| Approval by accountable authority | PGPA Rule, section 17BB | Letter of Transmittal |
| Parliamentary standards of presentation | PGPA Rule, section 17BC | Throughout |
| Plain English and clear design | PGPA Rule, section 17BD | Throughout |
| Legislation establishing the body | PGPA Rule, section 17BE(a) | Inside front cover, Annual Performance Statements, Accountability |
| Objects, functions and purposes | PGPA Rule, section 17BE(b) | About IBA, Annual Performance Statements, Accountability |
| Responsible minister | PGPA Rule, section 17BE(c) | Accountability |
| Ministerial directions | PGPA Rule, section 17(d) and ATSI Act, section 189(1)(a), Schedule 2, Part 4 | Accountability |
| Government policy orders | PGPA Rule, section 17BE(e) | Accountability |
| Details of any non-compliance with government policy orders, ministerial directions or finance law | PGPA Rule, section 17BE(f),(h),(i) | Internal Governance |
| Annual performance statements | PGPA Rule, section 39(1) and (2) PGPA Rule, section 17BE(g) |
Annual Performance Statements |
| Information about the accountable authority, including each director’s name, qualifications, experience and number of meetings attended | PGPA Rule, 17BE (j) | IBA Board |
| Organisational structure (for IBA and subsidiaries) | PGPA Rule, 17BE (k) | Internal Governance |
| Location of major activities and facilities | PGPA Rule, 17BE (l) | Workplace Profile, inside back cover |
| Main corporate governance practices used by the entity | PGPA Rule, 17BE (m) | Governance Framework, Accountability, IBA Board, Internal Governance |
| Related entity transactions | PGPA Rule, 17BE (n)(o) | IBA Board, Internal Governance |
| Significant activities and changes that affected the operations or structure of the entity | PGPA Rule, 17BE (p) | Internal Governance |
| Significant judicial or administrative tribunal decisions | PGPA Rule, 17BE (q) | External Scrutiny |
| External reports made about IBA | PGPA Rule, 17BE (r) | External Scrutiny |
| Obtaining information from subsidiaries | PGPA Rule, 17BE (s) | [Not applicable; all relevant material was provided by subsidiaries] |
| Indemnities and insurance premiums for officers | PGPA Rule, 17BE (t) | IBA Board |
| Compliance index | PGPA Rule, 17BE (u) | Compliance Index |
| New Housing Fund financial statements | ATSI Act, subsection 189(2) | New Housing Fund |
| Consultants engaged | ATSI Act, subsection 189(1)(b) | Internal Governance, Appendix A: Consultants |
| Work health and safety | Work Health and Safety Act 2011, Schedule 2, Part 4 | Employee Wellbeing |
| Ecologically sustainable development and environmental performance | Environment Protection and Biodiversity Conservation Act 1999, section 516A |
Environmental Performance |
| Information Publication Scheme statement | Freedom of Information Act 1982, Part II | External Scrutiny |