Appendices & References

Compliance Index

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).


RequirementReferencePage 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