2 Scope of the Annual Report
2.1 Organisational coverage
The annual report for a department must include the operations of any semi-autonomous bodies, statutory offices, advisory committees and anything else covered by the definition of "department" in section 33 of the PFA, whether or not they are directly accountable to the chief executive.
Crown entities (and other separate legal entities) have their own annual reporting obligations. A department's annual report should not duplicate the information reported to Parliament by the Crown entities or other separate legal entities for which the department has monitoring responsibilities.
Nonetheless, as part of explaining a department's functions, objectives, strategies, and operational performance, it may be appropriate to include information in the annual report about the relevant Ministerial portfolio, sector, and the nature of the department's relationships with other entities contributing to the same objectives.
Where a department supports its Minister in monitoring the performance of a Crown entity or entities, or funding arrangements with NGOs or other bodies, the department's monitoring activities should be covered in the annual report.
