3.6 Other matters
Statutory requirement: Section 45(1)(f) of the PFA
A department's annual report must contain … in respect of the financial year to which it relates … any other matters that relate to or affect the department's operations that the department is required, has undertaken, or wishes to report on in its annual report .
Departments sometimes make voluntary commitments to the government or other stakeholders to provide specific information in their annual report. Some departments, for example, are committed to reporting on a triple bottom-line basis.
In addition, a department may have further specific reporting obligations imposed by other legislation or government requirements. Some examples are discussed below.
3.6.1 Performance Improvement Framework (PIF)
If a department has been through a PIF review in the year of the annual report, the outcomes of that report and the measures being taken to address any concerns are to be included in the annual report.
