On 16 May 2017, the Secretary of the Department of the Prime Minister and Cabinet wrote to portfolio agency heads, including the Auditor-General, requesting some additional information on senior executive remuneration and highly paid individuals be published on websites by 31 July 2017. The request acknowledges that there is an increasing level of interest from the Parliament and the public to provide greater transparency of remuneration of senior executives and other highly paid officials.

The two tables below outline the cash remuneration at an aggregate level, within dollar ranges (or bands) for substantive senior executives and highly paid individuals, and show the numbers of employees within each band. The two tables will also be published in our audited financial statements which form part of our annual report. These notes are in addition to the information we must report in our financial statements on key management personnel remuneration under the accounting standards.

The APS Code of Conduct establishes the standards of conduct required of APS employees. The APS Code of Conduct is set out in section 13 of the Public Service Act 1999 (the Act). The Act also sets out the APS Values and APS Employment Principles which apply to APS staff. [The APS Values, APS Employment principles and the APS Code of Conduct are at Attachment A]. A breach of the Code of Conduct constitutes misconduct.

A person who is or was an APS employee is also taken to have breached the Code of Conduct if the person is found to have provided false or misleading information in connection with their engagement as an APS employee [s 15(2A) of the Act is also at Attachment A].

The Auditor-General must, under subsection 15(3)(a) of the Act, establish procedures for determining breaches of the Code of Conduct by APS employees or former APS employees (suspected of having breached the Code whilst an employee in the ANAO or in connection with the person's engagement as an ANAO employee). It is a requirement that the procedures must comply with procedural requirements set out in the Australian Public Service Commissioner's Directions 2013 and must have due regard to procedural fairness.

The procedures may be different for: different categories of APS employees or former APS employees; or for APS employees or former APS employees who have been convicted of an offence against a Commonwealth, State or Territory law in respect of conduct that is alleged to constitute a breach of the Code of Conduct; or for APS employees or former APS employees who have been found to have committed such an offence but no conviction is recorded.