2.2 Period covered
The annual report covers the operations of the department during the preceding financial year from 1 July to 30 June. Departments are, however, encouraged to include comparative (trend) information from earlier years to give a fuller picture of the long-term progress being made over time.
There are occasions when the annual report may cover a longer or shorter period, such as when a new department is established within 4 months of the end of a financial year, or when a department is disestablished during a financial year. The reporting obligations and options for departments that have been created or disestablished during the financial year are discussed further in Annex 4.
