1 Process Information
1.1 Responsibility for the annual report
Statutory requirement: Section 45(3) of the PFA -
The annual report must be dated and signed on behalf of the department by its chief executive.
The chief executive is responsible for the annual report. The purpose of the chief executive's signature is to acknowledge their responsibility for ensuring their department has complied with the reporting requirements imposed on the department by the PFA and other Acts, in accordance with section 35 of the PFA.
This requirement can be met by having the chief executive sign and date a simple statement to the effect that the chief executive is pleased to present the annual report for the department, though normally the chief executive would also provide an overview of the department's achievements and challenges during the financial year.
It is also common, but certainly not a requirement, for annual reports to include a foreword by the Responsible Minister for the department. This serves to recognise that the chief executive is responsible to that Minister for both the performance of the department (see, for example, section 32 of the State Sector Act 1988, or section 34 of the PFA) and for discharging the department's annual reporting obligations.
