Most agencies in the DELWP portfolio have annual reporting obligations under the Financial Management Act 1994 (FMA) or the agency’s establishing Act. A few have obligations under both.

  • Annual reports prepared under the FMA must be tabled or reported in Parliament by the responsible minister.
  • Some annual reports prepared under an establishing Act must be tabled.

Your agency can check its reporting requirements by contacting its usual DELWP relationship manager or team.

Publishing reports

When an annual report is tabled or reported it is made public afterwards. The published report must be identical to the one that is tabled/reported. No additions, deletions or amendments can be made by the agency whatsoever.

  • After your agency’s report has been tabled or reported, if an error is identified that requires correction then prior to making any change it is essential for your agency to contact its DELWP relationship manager or team to discuss the correct procedure to follow (e.g. a particular parliamentary process may need to be complied with)
  • If the report has been printed but not yet tabled or reported, it is also essential to contact DELWP prior to making any correction.

Guidance materials

DELWP guide to annual reporting - public bodies

A practical guide to annual reporting requirements for those DELWP agencies which are subject to the FMA. The guide sets out:

  • what must be included in an agency’s report of operations and in what format
  • example disclosures
  • how to comply with the Financial Reporting Directions (FRDs) issued by the Minister for Finance
  • how the Model Report issued by the Department of Treasury and Finance applies.

DELWP guide to annual reporting - public bodies (2017-18) (PDF, 1.3 MB)
DELWP guide to annual reporting - public bodies (2017-18) (DOCX, 1.1 MB)

Governance links

Related support modules

On Board has related support modules for DELWP agencies, including:

Financial management

Department of Treasury and Finance

The Department of Treasury and Finance (DTF) is responsible for ensuring that a sound financial management framework applies to Victoria’s public sector and its use of public resources. As part of this role, DTF is responsible for the FMA and directions and other guidance issued under the Act, including:

Victorian Auditor General’s Office (VAGO)

As part of its role, VAGO audits the financial statements in all FMA annual reports.

Background information

Most major DELWP agencies are 'public bodies' under the Financial Management Act (FMA). They must:

  • submit their financial statements for auditing by VAGO annually
  • prepare an annual report which includes their audited financial statements and a report of operations containing the required information in the required format
  • submit this annual report to their minister for tabling or reporting in Parliament. (Section 46 of the FMA requires the minister to table certain annual reports in Parliament - e.g. where the agency's expenses and obligations in respect of the financial year exceed $5 million. If tabling is not required, the minister must notify (report to) Parliament in writing that he/she is in receipt of the annual report)
  • comply with a range of other financial management obligations throughout the year
  • as part of the above, meet all relevant requirements in the FMA and related Standing Directions, Financial Reporting Directions and other requirements issued by the Department of Treasury and Finance.
  • Note that being a public body under the FMA is different to being a public entity under the Public Administration Act. Most major DELWP agencies are both.


Examples of DELWP agencies for which an annual report is tabled or reported under the FMA include:

  • alpine resort management boards
  • catchment management authorities
  • water corporations
  • waste and resource recovery groups
  • some other examples are the Architects Registration Board of Victoria, Alpine Resorts Coordinating Council, Environment Protection Authority, Energy Safe Victoria, Gunaikurnai Traditional Owner Land Management Board, Parks Victoria, Phillip Island Nature Park Board of Management Inc., Royal Botanic Gardens Board, Sustainability Victoria, Trust for Nature (Victoria), Victorian Environmental Water Holder, Victorian Planning Authority, Yorta Yorta Traditional Owner Land Management Board, Zoological Parks and Gardens Board.

DELWP agencies which are not subject to the FMA almost always have annual reporting obligations under their establishing Act.


In a few cases, annual reports required by an establishing Act must be tabled in Parliament, for example:

  • National Parks Advisory Council, Victorian Catchment Management Council, Victorian Coastal Council, Victorian Environmental Assessment Council.

Examples of DELWP agencies which are required to provide an annual report under their establishing Act that is not tabled or reported to Parliament include:

  • Regional coastal boards - which must provide an annual report to the Victorian Coastal Council under the Coastal Management Act.
  • Committees of management of crown land reserves - which must furnish the Secretary of DELWP with an annual financial statement under the Crown Land (Reserves) Act. An exception to this requirement is Phillip Island Nature Park, which is under the FMA.

Page last updated: 07/09/18