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Overview of Crown Reporting Requirements

Reporting Streams Framework

To balance the aims of producing consolidated Crown accounts that are materially accurate and minimising reporting requirements on any one reporting entity as much as possible we have established a four-tiered reporting approach for entities that determine the frequency and form of reporting.

The guidance for determining which reporting stream an entity falls into is as follows:

Reporting Streams Framework
Indicator Stream A SOEs & CEs (full reporting
requirements)
Stream B SOEs & CEs (reduced reporting
requirements)
Stream C SOEs & CEs (minimal reporting
requirements)
Stream D All core Crown incl. Reserve Bank (full reporting requirements)
Revenue >$150 million   <$150 million <$150 million   n/a
Operating Balance >$25 million <$25 million <$25 million n/a
Assets >$1 billion   $1 billion <> $150 million <$150 million   n/a

All entities must submit annual numbers to Treasury for year end exercises. However, the ‘reporting stream' allocated to an entity determines whether it needs to provide forecasts and monthly actuals. The Treasury reporting requirements for the four streams are listed here:

Reporting Requirements for the Four Streams
Report Type Reporting Streams
A B C D
Annual Forecasts/Baseline Updates Y Y N Y
Monthly Forecast Tracks Y N N Y
Monthly Actuals
(Sept to May)
Y N N Y
Actual Annual
(30 June)
Y Y Y Y

Refer to the list of SOEs and Crown entities below for your Treasury reporting stream.

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