The PGPA Act and PGPA Rule Compliance Summary
This table provides a summary of compliance reporting requirements under the PGPA Act and Rules as at July 2014. This is designed to be used
as a guide for entities and may provide the basis of internal compliance checklists. This table does not interpret the legal obligations or
requirements of the PGPA Act or Rules and should only be used for compliance reporting purposes.
Where a section has not been included in the table, no compliance element is included in that section.
Accountable Authorities
Section
Title
Requirement
Reportable Instances
Applicable
Section 15
Duty to govern the
Commonwealth entity
(1)
Non-compliance is reportable where an accountable
authority does not comply with his/her duty to govern
the entity in a way that promotes the proper use and
management of public resources, the achievement of
the purposes of the entity; or the financial
sustainability of the entity.
Corporate and
non-corporate
Non-compliance is reportable where an accountable
authority does not comply with his/her duty to
establish and maintain systems of risk oversight and
management, and internal control for the entity.
Corporate and
non-corporate
The accountable authority of a Commonwealth entity must
govern the entity in a way that:
(a) promotes the proper use and management of public
resources for which the authority is responsible; and
(b) promotes the achievement of the purposes of the entity; and
(c) promotes the financial sustainability of the entity.
(2)
Section 16
Duty to establish and
maintain systems relating to
risk and control
In making decisions for the purposes of subsection (1), the
accountable authority must take into account the effect of those
decisions on public resources generally.
The accountable authority of a Commonwealth entity must establish
and maintain:
(a) an appropriate system of risk oversight and management
for the entity; and
(b) an appropriate system of internal control for the entity;
including by implementing measures directed at ensuring
officials of the entity comply with the finance law.
Section 17
Duty to encourage
cooperation with others
The accountable authority of a Commonwealth entity must encourage
officials of the entity to cooperate with others to achieve common
objectives, where practicable.
Non-compliance is reportable where an accountable
authority does not comply with his/her duty to
encourage officials of the entity to cooperate with
others to achieve common objectives where practicable.
Corporate and
non-corporate
Section 18
Duty in relation to
requirements imposed on
others
When imposing requirements on others in relation to the use or
management of public resources for which the accountable authority
of a Commonwealth entity is responsible, the accountable authority
must take into account:
Non-compliance is reportable where an accountable
authority does not comply with his/her duty to take
into account the matters of section 18 when imposing
requirements on others in relation to the use or
management of public resources.
Corporate and
non-corporate
(a) the risks associated with that use or management; and
(b) the effects of imposing those requirements.
Draft 19 June 2014
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The PGPA Act and PGPA Rule Compliance Summary
Section
Title
Requirement
Reportable Instances
Applicable
Section 19
Duty to keep responsible
Minister and Finance
Minister informed
(1)
Non-compliance is reportable where an accountable
authority does not comply with his/her duty to
provide the information to the responsible Minister or
the Finance Minister as required under section 19 and
within the time limits set by the Minister concerned.
Corporate and
non-corporate
The accountable authority of a Commonwealth entity must do
the following:
(a) keep the responsible Minister informed of the activities of
the entity and any subsidiaries of the entity;
(b) give the responsible Minister or the Finance Minister any
reports, documents and information in relation to those
activities as that Minister requires;
(c) notify the responsible Minister as soon as practicable after
the accountable authority makes a significant decision in
relation to the entity or any of its subsidiaries;
(d) give the responsible Minister reasonable notice if the
accountable authority becomes aware of any significant
issue that may affect the entity or any of its subsidiaries;
(e) notify the responsible Minister as soon as practicable after
the accountable authority becomes aware of any significant
issue that has affected the entity or any of its subsidiaries.
(2)
(3)
(4)
However, for a Commonwealth entity that is related to a court
or tribunal, subsection (1) applies only to activities, reports,
documents, information or notifications about matters of an
administrative nature.
Without limiting subsection (1), the rules may prescribe matters
to be taken into account in deciding whether a decision or issue
is significant.
The accountable authority must comply with a requirement
under paragraph (1)(b) within the time limits set by the
Minister concerned.
Relationship with other laws and powers
(4A) If a Commonwealth entity has enabling legislation, then
subsection (1) applies only to the extent that compliance with
that subsection is not inconsistent with compliance with that
legislation.
(4B) This section is subject to any Commonwealth law that prohibits
disclosure of particular information.
(5)
Draft 19 June 2014
This section does not limit any other power that a Minister has
to require information from a Commonwealth entity.
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The PGPA Act and PGPA Rule Compliance Summary
Section
Title
Requirement
Reportable Instances
Applicable
Section 21
Application of government
policy - Non-corporate
Commonwealth entities
The accountable authority of a non-corporate Commonwealth entity
must govern the entity in accordance with paragraph 15(1)(a) in a
way that is not inconsistent with the policies of the Australian
Government.
Non-compliance is reportable by the accountable
authority of a non-corporate Commonwealth entity
when there is a use of public resources which is
inconsistent with a policy of the Australian
Government.
Non-corporate
only
This is not an emphatic test, and “not inconsistent” is a
lower threshold then consistent with government
policies.
Section 22
Application of government
policy - Corporate
Commonwealth entities
(1)
The Finance Minister may make an order (a government policy
order) that specifies a policy of the Australian Government that
is to apply in relation to one or more corporate Commonwealth
entities.
(2)
Before making a government policy order that applies in
relation to a corporate Commonwealth entity, the Finance
Minister must be satisfied that the Minister responsible for the
policy has consulted the entity on the application of the policy.
(3)
If a government policy order applies in relation to a corporate
Commonwealth entity, the accountable authority of the entity
must ensure that the order is complied with:
(a) in relation to the entity; and
Non-compliance is reportable by the accountable
authority of a corporate Commonwealth entity when a
general policy order has been issued for the entity and
it does not comply with the order.
Corporate only
Non-compliance is reportable by the accountable
authority of a non-corporate Commonwealth entity
where an official enters into, varies or administers an
arrangement, or approves a commitment without the
appropriate delegation or authorisation under section
23.
Non-corporate
only
(b) in relation to any subsidiary of the entity, so far as
practicable.
Section 23
Power in relation to
arrangements and
commitments
Draft 19 June 2014
(4)
A government policy order is a legislative instrument, but
section 42 (disallowance) of the Legislative Instruments Act
2003 does not apply to it.
(1)
The accountable authority of a non-corporate Commonwealth
entity may, on behalf of the Commonwealth:
(a) enter into arrangements relating to the affairs of the entity;
and
(b) vary and administer those arrangements.
(2)
An arrangement includes a contract, agreement, deed or
understanding.
(3)
The accountable authority of a non-corporate Commonwealth
entity may, on behalf of the Commonwealth, approve a
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Section
Title
Requirement
Reportable Instances
Applicable
Non-compliance is not reportable for the purposes of
the compliance report. This is a discretionary power for
an accountable authority to establish advisory boards.
Non-corporate
only
Non-compliance is reportable where an official has not
exercised care and diligence.
Corporate and
non-corporate
commitment of relevant money for which the accountable
authority is responsible.
Section 24
Power to establish advisory
boards
(1)
The accountable authority of a non-corporate Commonwealth
entity may establish an advisory board to assist the authority in
governing the entity.
(2)
An advisory board for a non-corporate Commonwealth entity
may include individuals who are not officials of the entity.
(1)
An official of a Commonwealth entity must exercise his or her
powers, perform his or her functions and discharge his or her
duties with the degree of care and diligence that a reasonable
person would exercise if the person:
Officials
Section 25
Duty of care and diligence
(a) were an official of a Commonwealth entity in the
Commonwealth entity’s circumstances; and
(b) occupied the position held by, and had the same
responsibilities within the Commonwealth entity as, the
official.
(2)
Section 26
Duty to act in honesty, good
faith and for proper purpose
Draft 19 June 2014
The rules may prescribe circumstances in which the
requirements of subsection (1) are taken to be met.
An official of a Commonwealth entity must exercise his or her
powers, perform his or her functions and discharge his or her duties in
honestly, good faith and for a proper purpose.
Examples of not exercising care and diligence could be:

not taking reasonable steps to inform yourself
about an issues significance before making a
decision

knowingly performing actions that are inconsistent
with statutory obligations

undertaking an unfamiliar task without checking
legislative requirements, related guidance and the
entity’s operational guidelines.
Non-compliance is reportable where an official has not
acted in honesty, good faith or for a proper purpose.
Corporate and
non-corporate
Examples of not acting in good faith and for a proper
purpose could be:

providing information to a person in a way that
intentionally deceives or misleads them

undertaking an activity that is outside the powers
and functions of the entity

purporting to have authority to approve something
when you knowingly do not

withholding relevant information with the intent to
influence the decision of a delegate.
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Section
Title
Requirement
Reportable Instances
Applicable
Section 27
Duty in relation to use of
position
An official of a Commonwealth entity must not improperly use his or
her position:
Non-compliance is reportable where an official has
misused their position.
Corporate and
non-corporate
(a)
Examples of misuse of position could be:
(b)
Section 28
Duty in relation to use of
information
Duty to disclose interests
an official using their official title to seek a
discount that benefits them personally

on behalf of the entity, entering into a contract for
the provision of goods or services with a family
member or friend, without disclosing the potential
material personal interest

using Commonwealth resources for personal
purposes without explicit approval.
Non-compliance is reportable where an official has
misused information as result of their position.
(a)
Examples of misuse of information could be:
(1)
(2)
to gain, or seek to gain, a benefit or advantage for himself or
herself or any other person; or
to cause, or seek to cause, detriment to the Commonwealth
entity, the Commonwealth or any other person.
An official of a Commonwealth entity who has a material
personal interest that relates to the affairs of the entity must
disclose details of the interest.
The rules may do the following:
(a)
(b)
(c)
Draft 19 June 2014

A person who obtains information because they are an official of a
Commonwealth entity must not improperly use the information:
(b)
Section 29
to gain, or seek to gain, a benefit or an advantage for himself or
herself or any other person; or
to cause, or seek to cause, detriment to the entity, the
Commonwealth or any other person.
prescribe circumstances in which subsection (1) does not
apply;
prescribe how and when an interest must be disclosed;
prescribe the consequences of disclosing an interest (for
example, that the official must not participate at a
meeting about a matter or vote on the matter).

leaking financial information to the media

using protected financial data held by a
government entity for personal financial gain

providing information to a person or company that
gives, or potentially gives, that person or company
a competitive advantage in a procurement tender.
Non-compliance is reportable when an official does not
disclose a material personal interest.
Corporate and
non-corporate
Corporate and
non-corporate
Where the official has not disclosed the interest
consistent with section 13 to 16 of the PGPA Rule,
non-compliance should be reported against the relevant
section of the Rule.
A material personal interests could arise, for example,
when:

an official is on an employment selection panel
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The PGPA Act and PGPA Rule Compliance Summary
Section
Title
Requirement
Reportable Instances
Applicable
that is interviewing a friend or family member for
a position with the Commonwealth entity

an official approving or recommending the
approval of a grant is directly or indirectly
involved with an organisation seeking the grant

a member of an accountable authority is also a
director of an organisation that is seeking to
provide services to the Commonwealth entity.
Note that section 12 of the PGPA Rule provides that
this duty does not apply to a particular interests listed.
Section 30
(1)
Termination—accountable
authority, or member of
accountable authority,
contravening general duties
of officials
A person (the appointer) may terminate the appointment of
another person (the appointee) to a position in a corporate
Commonwealth entity if:
(a) the appointer is responsible for appointing the appointee to
the position; and
(b) the appointee is, or is a member of, the accountable
authority of the entity; and
(c) the appointee contravenes Subdivision A, or rules made for
the purposes of that Subdivision, in relation to the entity;
and
(d) the termination is in accordance with any requirements
prescribed by the rules.
Ex officio positions
Non-compliance is generally not reportable against this
section for the purposes of the compliance report.
Corporate and
non-corporate
Section 30 provides the appointer with the power to
terminate the appointment of the appointee in relation
to a corporate Commonwealth entity.
There is a mandatory requirement under section 30 that
the appointer must table the notice to each House of the
Parliament.
The compliance report is a report from the accountable
authority of the entity to the responsible Minister. As
such this is not a reportable requirement for reporting
purposes, unless the accountable authority is the
appointer.
(1A) A person’s appointment may be terminated under
subsection (1):
(a) even if the person was not appointed as the accountable
authority, or a member of the accountable authority, of the
entity but is the accountable authority, or a member of the
accountable authority, as a result of holding the position in
the entity to which the person was appointed; and
(b) whether or not the contravention referred to in
paragraph (1)(c) relates to the person’s duties as the
accountable authority.
Procedure for terminating appointments
Draft 19 June 2014
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Section
Title
Requirement
(2)
(3)
(4)
Reportable Instances
Applicable
Non-compliance is reportable against section 35 where
the accountable authority has not prepared a corporate
plan in accordance with section 35 or the PGPA Rule.
Corporate and
non-corporate
The appointer terminates the appointment by giving the
appointee a written notice signed by the appointer.
The notice must include a statement of reasons for the
termination.
The appointer must cause a copy of the notice to be tabled
before each House of the Parliament within 15 sitting days of
that House after the day the appointer gives the notice to the
appointee.
Rules may prescribe positions whose appointments must not be
terminated
(5)
Without limiting paragraph (1)(d), the rules may prescribe
positions in relation to which appointments must not be
terminated under this section.
Relationship with other termination of appointment provisions
(6)
This section applies in addition to, and does not limit, any
provision in any enabling legislation for a corporate
Commonwealth entity that provides for the termination of the
appointment of a person in relation to the entity.
Planning, Performance and Accountability
Section 35
Corporate plan for
Commonwealth entities
Commonwealth entities
(1)
The accountable authority of a Commonwealth entity must:
(a) prepare a corporate plan for the entity, at least once each
reporting period for the entity; and
(b) give the corporate plan to the responsible Minister and the
Finance Minister in accordance with any requirements
prescribed by the rules.
Note that this provision of the PGPA Act does not
apply for the 2014-15 reporting period as there are no
additional requirements prescribed by the PGPA Rule.
(2)
The corporate plan must comply with, and be published in
accordance with, any requirements prescribed by the rules.
(3) If:
(a) a statement of the Australian Government’s key priorities
and objectives is published under section 34; and
(b) the purposes of the Commonwealth entity relate to those
Draft 19 June 2014
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Section
Title
Requirement
Reportable Instances
Applicable
Non-compliance is reportable against section 36 where
the accountable authority has not prepared budget
estimates in accordance with section 36 or the written
directions of the Finance Secretary.
Corporate and
non-corporate
priorities and objectives;
then the corporate plan must set out how the activities of the
entity will contribute to achieving those priorities and
objectives.
(4)
However, if the Commonwealth entity has enabling legislation,
then subsection (3) applies only to the extent that compliance
with that subsection is not inconsistent with compliance with
that legislation.
Subsidiaries
(5)
If the Commonwealth entity has subsidiaries, the corporate plan
must cover both the entity and its subsidiaries. In particular, for
each subsidiary the corporate plan must include details of any
matters prescribed by the rules, so far as they are applicable.
Variation of corporate plan
Section 36
Budget estimates for
Commonwealth entities
(6)
If the accountable authority varies the plan, the authority must
comply with any requirements relating to variations of
corporate plans that are prescribed by the rules
(1)
The accountable authority of a Commonwealth entity must:
(a) prepare the budget estimates covering the entity’s activities
for each reporting period for the entity, and for any other
periods directed by the Finance Minister; and
(b) give the budget estimates to the Finance Secretary in
accordance with any directions under subsection (3).
(2)
The budget estimates must:
(a) fairly present the estimated financial impacts of the entity’s
activities for the reporting period or other period; and
(b) comply with any directions under subsection (3); and
(c) be accompanied by any information relating to the budget
estimates for the entity that is required by any direction
under subsection (3).
(3)
Draft 19 June 2014
The Finance Secretary may give written directions to the
accountable authority of a Commonwealth entity for the
purposes referred to in paragraph (1)(b) or subsection (2).
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Section
Section 37
Title
Records about performance
of Commonwealth entities
Requirement
(4)
A direction made under subsection (3) is not a legislative
instrument.
(1)
The accountable authority of a Commonwealth entity must
cause records to be kept that properly record and explain the
entity’s performance in achieving its purposes.
The accountable authority must ensure that the records are kept
in a way that:
(2)
(a) complies with any requirements prescribed by the rules;
and
(b) enables the preparation of the annual performance
statements required by section 39.
Section 38
Measuring and assessing
performance of
Commonwealth entities
(3)
The responsible Minister and the Finance Minister are entitled
to full and free access to the records kept under this section.
However, those Ministers’ access is subject to any
Commonwealth law that prohibits disclosure of particular
information.
(1)
The accountable authority of a Commonwealth entity must
measure and assess the performance of the entity in achieving
its purposes.
The measurement and assessment must comply with any
requirements prescribed by the rules.
(2)
Reportable Instances
Applicable
Non-compliance is reportable by the accountable
authority where the records of the Commonwealth
entity are not kept in accordance with section 37.
Corporate and
non-corporate
Where the requirements of section 39 have not been
met, non-compliance is reportable against that section
and not section 37.
As at 1 July 2014 there are no additional requirements
prescribed by the PGPA Rule.
Non-compliance is reportable against section 38 where
the accountable authority has not measured and
assessed the performance of the entity in achieving its
purposes in accordance with section 38 or the PGPA
Rule.
Corporate and
non-corporate
Where there is non-compliance with the requirements
of the PGPA Rule non-compliance is reportable against
the relevant section of the Rule.
Note that this provision of the PGPA Act does not
apply for the 2014-15 reporting period as there are no
additional requirements prescribed by the PGPA Rule.
Section 39
Annual performance
statements for
Commonwealth entities
(1)
The accountable authority of a Commonwealth entity must:
(a) prepare annual performance statements for the entity as
soon as practicable after the end of each reporting period
for the entity; and
(b) include a copy of the annual performance statements in the
entity’s annual report that is tabled in the Parliament.
(2)
The annual performance statements must:
(a) provide information about the entity’s performance in
Draft 19 June 2014
Non-compliance is reportable against section 39 where
the accountable authority has not prepared annual
performance statements in accordance with section 39
or the PGPA Act Rule.
Corporate and
non-corporate
Where there is non-compliance with the requirements
of the PGPA Rule non-compliance is reportable against
the relevant section of the Rule.
Note that this provision of the PGPA Act does not
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Section
Section 40
Title
Audit of annual performance
statements for
Commonwealth entities
Requirement
(1)
(2)
(3)
Section 41
Accounts and records for
Commonwealth entities
(1)
(2)
Reportable Instances
Applicable
achieving its purposes; and
(b) comply with any requirements prescribed by the rules.
apply for the 2014-15 reporting period as there are no
additional requirements prescribed by the PGPA Rule.
The responsible Minister for a Commonwealth entity or the
Finance Minister (the requesting Minister) may request the
Auditor-General to examine and report on the entity’s annual
performance statements.
If, under a request under subsection (1), the Auditor-General
examines and reports on the entity’s annual performance
statements, the Auditor-General must give a copy of the report
to the requesting Minister.
The requesting Minister must cause a copy of the
Auditor-General’s report to be tabled in each House of the
Parliament as soon as practicable after receipt. The copy that is
tabled must be accompanied by a copy of the entity’s annual
performance statements.
Non-compliance is reportable by the Auditor-General
and the Department of the requesting Minister against
section 40. Non-compliance is reportable if the
requirements of section 40 are not met, when the
Auditor-General accepts a request to examine and
report on an entity’s annual performance statements.
The accountable authority of a Commonwealth entity must
cause accounts and records to be kept that properly record and
explain the entity’s transactions and financial position.
The accountable authority must ensure that the accounts and
records are kept in a way that:
Non-compliance is reportable where the accounts and
records of the Commonwealth entity are not kept in
accordance with section 41 and as required by the
Financial Reporting Rule issued by the Finance
Minister.
Corporate and
non-corporate
Non-compliance is reportable by the accountable
authority where the requirements of section 42(1) to (4)
are not met.
Corporate and
non-corporate
Corporate and
non-corporate
Note that this provision of the PGPA Act does not
apply for the 2014-15 reporting period.
(a) complies with any requirements prescribed by the rules;
and
(b) enables the preparation of the annual financial statements
required by sections 42 and 48; and
(c) allows those financial statements to be conveniently and
properly audited in accordance with this Act.
Section 42
Annual financial statements
for Commonwealth entities
Draft 19 June 2014
(3)
The Finance Minister and the responsible Minister are entitled
to full and free access to the accounts and records kept under
this section. However, those Ministers’ access is subject to any
Commonwealth law that prohibits disclosure of particular
information.
(1)
The accountable authority of a Commonwealth entity must:
(a) prepare annual financial statements for the entity as soon
as practicable after the end of each reporting period for the
entity; and
(b) give the statements to the Auditor-General as soon as
practicable after they are prepared.
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Section
Title
Requirement
(2)
Reportable Instances
Applicable
Non-compliance is not reportable by all accountable
authorities of Commonwealth entities.
ANAO
The annual financial statements must:
(a) comply with the accounting standards and any other
requirements prescribed by the rules; and
(b) present fairly the entity’s financial position, financial
performance and cash flows.
(3)
(4)
Section 43
Section 44
In the annual financial statements, the accountable authority
must state whether, in the authority’s opinion, the statements
comply with subsection (2).
If the Commonwealth entity is a government business
enterprise, the accountable authority must state whether, in the
authority’s opinion, there are reasonable grounds to believe,
when the statement is made, that the entity will be able to pay
its debts as and when they fall due.
Audit of annual financial
statements for
Commonwealth entities
Refer to the PGPA Act
Audit of subsidiary’s
financial statements
(1)
Non-compliance is only reportable by the ANAO as
this requirement is only applicable for the
Auditor-General.
(2)
(3)
This section applies in relation to a corporate Commonwealth
entity that has a subsidiary at the end of the subsidiary’s
reporting period.
The accountable authority of the Commonwealth entity must
ensure that all the subsidiary’s financial statements for a
reporting period of the subsidiary are audited.
The subsidiary’s financial statements must be audited by the
Auditor-General unless:
Non-compliance is reportable by the accountable
authority where the requirements of section 44 are not
met.
Corporate only
(a) the subsidiary is incorporated or formed in a place outside
Australia; and
(b) either:
(i)
under the law applying to the subsidiary in that place,
the Auditor-General cannot be appointed as auditor of
the subsidiary; or
(ii) in the Auditor-General’s opinion, it is impracticable or
unreasonable for the Auditor-General to audit, or to be
required to audit, the statements.
(4)
Draft 19 June 2014
For a subsidiary that is a Corporations Act company that,
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Section
Title
(5)
Section 45
Audit committee for
Commonwealth entities
(1)
(2)
Section 46
Annual report for
Commonwealth entities
Reportable Instances
Applicable
The accountable authority of a Commonwealth entity must
ensure that the entity has an audit committee.
The committee must be constituted, and perform functions, in
accordance with any requirements prescribed by the rules.
Non-compliance is reportable by an accountable
authority where an audit committee is not established.
Corporate and
non-corporate
After the end of each reporting period for a Commonwealth
entity, the accountable authority of the entity must prepare and
give an annual report to the entity’s responsible Minister, for
presentation to the Parliament, on the entity’s activities during
the period.
The annual report must be given to the responsible Minister
by:
Non-compliance is reportable by the accountable
authority where the requirements of section 46 are not
met.
Corporate and
non-corporate
Non-compliance is only reportable by the Department
of Finance as this requirement is only applicable for the
Finance Minister.
Finance
Requirement
(1)
(2)
under the Corporations Act 2001, is required to have those
statements audited, the Auditor-General’s report on the
subsidiary’s financial statements must be prepared using the
relevant rules in the Corporations Act 2001. Those rules must
also be used for other subsidiaries, so far as is practicable.
The accountable authority of the Commonwealth entity must
give the report of the auditor to the responsible Minister
(whether or not the auditor is the Auditor-General), together
with a copy of the subsidiary’s financial statements.
(a)
(b)
(3)
(4)
Section 47
Monthly financial reports
Draft 19 June 2014
Note that non-compliance is not reportable against
section 45 if the audit committee is not constituted in
accordance the requirements section 17 of the PGPA
Rule, in this instance. non-compliance should be
reported against section 17.
the 15th day of the fourth month after the end of the
reporting period for the entity; or
the end of any further period granted under subsection
34C(5) of the Acts Interpretation Act 1901.
The annual report must comply with any requirements
prescribed by the rules.
(4)Before rules are made for the purposes of subsection (3), the
rules must be approved on behalf of the Parliament by the Joint
Committee of Public Accounts and Audit.
Refer to the PGPA Act
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Section
Title
Requirement
Reportable Instances
Applicable
Section 48
Annual consolidated
financial statements
Refer to the PGPA Act
Non-compliance is only reportable by the Department
of Finance as this requirement is only applicable for the
Finance Minister.
Finance
Section 49
Audit of annual consolidated
financial statements
Refer to the PGPA Act
Non-compliance is only reportable by the
Auditor-General and the Department of Finance as this
requirement is only applicable for the Auditor-General
and the Finance Minister.
Finance and
ANAO
Non-compliance is not reportable by an accountable
authority as this is a power of the Finance Minister
which has not been delegated.
Corporate and
non-corporate
The Finance Minister may, on behalf of the Commonwealth,
enter into an agreement with a bank relating to the conduct of
the banking business of the Commonwealth, including in
relation to opening and maintaining bank accounts.
The agreement:
Non-compliance is reportable by an accountable
authority of a non corporate Commonwealth entity,
where an agreement for an overdraft by the
Commonwealth is made with a bank and the repayment
period is longer than 30 days.
Non-corporate
only
(a)
Note: The Finance Minister has delegated this power to
accountable authority with directions. Where the
directions are not complied with an instance of
non-compliance is reportable against the Delegation
(Schedule 1, Part 1 and Part 2, as applicable).
Use and Management of Public Resources
Section 51
Making amounts
appropriated available to
Commonwealth entities
(1)
(2)
If an amount is appropriated by the Parliament in relation to a
Commonwealth entity, then the Finance Minister may, on
behalf of the Commonwealth, make the appropriated amount
available to the entity in such instalments, and at such times, as
the Finance Minister considers appropriate.
However, the Finance Minister must make an amount available
if:
(a) a law requires the payment of the amount; and
(b) the Finance Minister is satisfied that there is an available
appropriation.
Section 53
Banking by the
Commonwealth
(1)
(2)
(b)
(3)
(4)
Draft 19 June 2014
must not provide for overdraft drawings by the
Commonwealth unless it provides for each drawing to be
repaid within 30 days; and
must be in accordance with any requirements prescribed
by the rules.
The Finance Minister must, on behalf of the Commonwealth,
open and maintain a central bank account with the Reserve
Bank of Australia.
The rules may prescribe matters relating to banking by the
Commonwealth, except in relation to the central bank account
referred to in subsection (3).
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Requirement
Reportable Instances
Applicable
Section 55
Banking or dealing with
relevant money
Ministers
(1)
A Minister who receives relevant money (other than relevant
money that is to be held for the purposes of making payments
in relation to the Minister’s official duties) must give the
money to an official of a non-corporate Commonwealth entity
as soon as is practicable.
Non-compliance is not reportable against section 55 for
the purposes of the compliance report.
Corporate and
non-corporate
Officials receiving bankable money
(2)
An official of a Commonwealth entity who receives relevant
money that can be deposited in a bank (bankable money)
must:
(a)
However, non-compliance is reportable against section
19 of the PGPA Rule for each transaction where an
official does not bank the relevant money by the end of
the next banking day or the period approved by the
accountable authority, as required by section 19 of the
Rule.
deposit the bankable money in a bank:
(i)
within the period prescribed by the rules or, if the
rules do not prescribe a period, as soon as is practicable;
and
(ii)
in accordance with any requirements prescribed
by the rules; or
(b)
otherwise deal with the bankable money in accordance
with any requirements prescribed by the rules.
Officials receiving unbankable money
(3)
The rules may prescribe matters relating to relevant money
that:
(a)
is received by an official of a Commonwealth entity; and
(b)
is not bankable money.
Application of section
Section 56
Borrowing by the
Commonwealth
(4)
To avoid doubt, this section applies to money that becomes
relevant money on receipt by a Minister or an official of a
Commonwealth entity.
(1)
An agreement for the borrowing of money by the
Commonwealth (including by obtaining an advance on
overdraft or obtaining credit by way of credit card or credit
voucher) is of no effect unless the borrowing is expressly
authorised by or under an Act.
The Finance Minister may, on behalf of the Commonwealth,
(2)
Draft 19 June 2014
Non-compliance is reportable by an accountable
authority of a non-corporate Commonwealth entity
where an agreement for the borrowing has longer than
90 days for the money to be repaid.
Non-corporate
only
Note: Subsection 56 (3) has been delegated to
accountable authorities of non-corporate
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(3)
enter into an agreement for borrowing money.
The agreement must:
Commonwealth entities, only for the issue of
Commonwealth credit cards (Schedule 1, Part 3).
(a)
Where an accountable authority (other than the DFAT
accountable authority – refer Delegation) enters into
any other borrowing, it should be reported as an
instance of non-compliance with the Delegation.
(b)
Section 58
Investment by the
Commonwealth
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Reportable Instances
require the amount borrowed to be repaid by the
Commonwealth within 90 days; and
be in accordance with any requirements prescribed by the
rules.
The Finance Minister or the Treasurer may, on behalf of the
Commonwealth, invest in any authorised investment.
For the purposes of investing under this section in securities of
the Commonwealth, the Commonwealth is to be treated as if it
were a separate legal entity to the entity issuing the securities.
An investment under this section must not be inconsistent with
the terms of any trust that applies to the money concerned.
If an amount invested under this section was debited from a
special account, then expenses of the investment may be
debited from that special account.
The proceeds of an investment of an amount debited from a
special account must be credited to the special account.
At any time before an investment matures, the Finance Minister
or Treasurer, as the case requires, may, on behalf of the
Commonwealth, authorise in writing the reinvestment of the
proceeds upon maturity in an authorised investment with the
same entity.
The CRF is appropriated as necessary for the purposes of this
section.
Any of the following are an authorised investment:
Applicable
Non-compliance is reportable by the accountable
authority of a non-corporate Commonwealth entity
where an investment is made which is not authorised
under section 58 or Rule 22.
Non-corporate
only
Non-compliance is reportable where relevant money is
invested without a delegation from the Finance
Minister. In particular, a special account which has an
investment capacity still requires a delegation from the
Finance Minister to exercise investment power.
(a) in relation to both the Finance Minister and the Treasurer:
(i)
securities of, or securities guaranteed by, the
Commonwealth, a State or a Territory; or
(ii) a deposit with a bank, including a deposit evidenced
by a certificate of deposit; or
(iii) any other form of investment prescribed by the rules;
(b) in relation to the Treasurer—debt instruments with an
investment grade credit rating that:
(i)
(ii)
Draft 19 June 2014
are issued or guaranteed by the government of a
foreign country; or
are issued or guaranteed by a financial institution
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Reportable Instances
Applicable
Non-compliance is reportable by the accountable
authority of a corporate Commonwealth entity where
relevant money is invested in an investment which is
not consistent with section 59.
Corporate only
Where an official exercises a power without the
appropriate delegation or authorisation under section 60
or does not comply with the directions, a non-corporate
Commonwealth entity must report this as an instance of
non-compliance with the Delegation (Schedule 1,
Non-corporate
only
whose members consist of foreign countries (which
may also include Australia); or
(iii) are denominated in Australian currency.
Section 59
Investment by corporate
Commonwealth entities
(9)
An authorisation under subsection (6) is a legislative
instrument, but section 42 (disallowance) of the Legislative
Instruments Act 2003 does not apply to it.
(1)
A corporate Commonwealth entity must not invest relevant
money for which the entity is responsible unless:
(a) the money is not immediately required for the purposes of
the entity; and
(b) the money is invested:
(i)
on deposit with a bank, including a deposit evidenced
by a certificate of deposit; or
(ii) in securities of, or securities guaranteed by, the
Commonwealth, a State or a Territory; or
(iii) in any other form of investment authorised by the
Finance Minister in writing; or
(iv) in any other form of investment prescribed by the
rules; or
(v) for a government business enterprise—in any other
form of investment that is consistent with sound
commercial practice.
(2)
(3)
Section 60
Indemnities, guarantees or
warranties by the
Commonwealth
Draft 19 June 2014
(1)
(2)
A spending limit provision in the corporate Commonwealth
entity’s enabling legislation does not apply to a contract for the
investment of money under subsection (1), unless the provision
expressly states that it applies to such a contract.
(3)A spending limit provision in a corporate Commonwealth
entity’s enabling legislation is a provision in that legislation to
the effect that the entity must not enter into a contract involving
the expenditure or payment of more than a specified amount of
money without the approval of a specified person.
The Finance Minister may, on behalf of the Commonwealth,
grant an indemnity, guarantee or warranty.
The grant of the indemnity, guarantee or warranty must be in
accordance with any requirements prescribed by the rules.
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Reportable Instances
Applicable
Part 6).
Non-compliance is not reportable against this section
for the purposes of the compliance report.
Section 60 provides the Finance Minister with the
power to grant an indemnity, guarantee or warranty.
The Finance Minister has delegated this power to all
accountable authorities of non-corporate
Commonwealth entities, with directions which limit the
power.
Section 63
Waiver of amounts owing to
the Commonwealth
(1)
The Finance Minister may, on behalf of the Commonwealth,
authorise:
(a) the waiver of an amount owing to the Commonwealth; or
(b) the modification of the terms and conditions on which an
amount owing to the Commonwealth is to be paid to the
Commonwealth.
(2)
An authorisation of a waiver or modification must be in
accordance with any requirements prescribed by the rules.
(3)
An authorisation of a waiver may be made either
unconditionally or on the condition that a person agrees to pay
an amount to the Commonwealth in specified circumstances.
(4)
To avoid doubt, an amount may be owing to the
Commonwealth even if it is not yet due for payment.
(5) An authorisation of a waiver or modification is not a legislative
instrument.
Non-compliance is not reportable against this section
for the purposes of the compliance report. Section 63
provides the Finance Minister with the power to waive,
or otherwise modify the terms and conditions on which
an amount owing to the Commonwealth (for example
postpone, allow the payment by instalment, or defer the
time for payment). The Finance Minister has delegated
the power to waive debts to a limited number of
accountable authorities of non-corporate
Commonwealth entities. The power to allow payment
by instalment or to defer the time for payment of debt
has been delegated to all. accountable authorities of
non-corporate Commonwealth entities.
Non-corporate
only
Rule 24 imposes a mandatory action to be taken by the
Finance Minister for a total amount of more than
$500,000.
Where an official exercises a power without the
appropriate delegation or authorisation under
subsection 63(1) or does not comply with the
directions, a non-corporate Commonwealth entity must
report this as an instance of non-compliance with the
Delegation (Schedule 1, Part 7 to 9 as appropriate).
Where a debt is not recovered by an accountable
authority (or delegate) it should be reported under
section 11of the Rule, not section 63 or the Delegation.
Draft 19 June 2014
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Applicable
Section 66
Gifts of relevant property
(1)
Non-compliance is reportable by the accountable
authority of a non-corporate Commonwealth entity
where an official makes a gift of relevant property
inconsistent with subsections 66 (a) to (b).
Non-corporate
only
A Minister or an official of a non-corporate Commonwealth
entity must not make a gift of relevant property unless:
(a)
(b)
(2)
Section 67
Liability for unauthorised
gifts of relevant property
(1)
(2)
Section 68
Liability for loss—custody
(1)
(1)
(i) is expressly authorised by law; or
(ii) is authorised by the Finance Minister in writing; or
(iii) is made in accordance with any requirements
prescribed by the rules.
An authorisation under subparagraph (1)(b)(ii) is not a
legislative instrument.
The Finance Minister has delegated this power to the
accountable authorities of non-corporate
Commonwealth entities with conditions.
Non-compliance is reportable against the Delegation
(Schedule 1, Part 10) where the directions are not
followed.
A Minister or an official of a non-corporate Commonwealth
entity is liable to pay an amount to the Commonwealth if the
Minister or official makes a gift of relevant property in
contravention of section 66.
The amount the Minister or official is liable to pay under
subsection (1) is the value of the relevant property.
Non-compliance is reportable by the accountable
authority of a non-corporate Commonwealth entity
where an official makes a gift of relevant property
inconsistent with section 66 and the accountable
authority does not purse the recovery of the value of the
relevant property.
Non-corporate
only
A Minister or an official of a non-corporate Commonwealth
entity is liable to pay an amount to the Commonwealth if all of
the following apply:
The loss of relevant money and property (including by
way of deficiency, destruction or damage) in itself is
not a reportable instance of non-compliance for the
purpose of the compliance report.
Non-corporate
only
(a)
(b)
(c)
(2)
the property was acquired or produced to use as a gift; or
the making of the gift:
a loss of relevant money or relevant property occurs
(including by way of deficiency, destruction or damage);
at the time of the loss, the Minister or official had
custody of the money or property as described in
subsection (3) or (4);
the Minister or official did not take reasonable steps in
the circumstances to prevent the loss.
That said, non-compliance is reportable by accountable
authorities of non-corporate Commonwealth entities,
against this section where there has been no repayment
to the Commonwealth when an official had custody and
reasonable steps were not taken by the official to
prevent the loss.
The amount the Minister or official is liable to pay under
subsection (1) is:
(a) for a loss of relevant money—the amount of the loss; or
(b) for a loss of relevant property:
(i) if the property is damaged—the value of the property
or the cost of repairing the property, whichever is less;
or
(ii) otherwise—the value of the property.
(3)
Draft 19 June 2014
For the purposes of paragraph (1)(b), a person has custody of
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Reportable Instances
Applicable
The loss of relevant money and property (including by
way of deficiency, destruction or damage) in itself is
not a reportable instance of non-compliance for the
purpose of the compliance report.
Non-corporate
only
relevant money if the person:
(a)
(b)
(4)
For the purposes of paragraph (1)(b), a person has custody of
relevant property if:
(a)
(b)
Section 69
Liability for loss—
misconduct
(1)
(b)
Approval of proposed
expenditure by a Minister
a loss of relevant money or relevant property occurs
(including by way of deficiency, destruction or damage);
and
the Minister or official caused or contributed to the loss
by misconduct, or by a deliberate or serious disregard of
reasonable standards of care.
(2)
The amount the Minister or official is liable to pay under
subsection (1) is so much of the loss as is just and equitable
having regard to the Minister’s or official’s share of the
responsibility for the loss.
(1)
A Minister must not approve a proposed expenditure of
relevant money unless the Minister is satisfied, after making
reasonable inquiries, that the expenditure would be a proper use
of relevant money.
If a Minister approves a proposed expenditure of relevant
money, the Minister must:
(a) record the terms of the approval in writing as soon as
practicable after giving the approval; and
(b) comply with any other requirements prescribed by the
(2)
Draft 19 June 2014
the person has taken delivery of the property and has not
returned it to another person entitled to receive the
property on behalf of the Commonwealth; and
when the person took delivery of the property the person
signed a written acknowledgement that the property was
delivered on the express condition that the person would
at all times take strict care of the property.
A Minister or an official of a non-corporate Commonwealth
entity is liable to pay an amount to the Commonwealth if:
(a)
Section 71
holds the money by way of a petty cash advance, change
float or other advance; or
has received the money, but has not yet dealt with it as
required by section 55 (which is about banking of
relevant money).
That said, non-compliance is reportable by accountable
authorities of non-corporate Commonwealth entities,
against this section for the loss of relevant money or
property, where misconduct, or deliberate or serious
disregard of a reasonable standard of care by the
official caused the loss.
Non-compliance is not reportable against this section
for the purposes of the compliance report.
Non-corporate
only
There is a mandatory requirement under section 71,
however, it is the Minister who must be satisfied, that
the expenditure would be a proper use of relevant
money.
This power cannot be delegated by a Minister.
Where an official is approving the commitment of
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rules in relation to approvals of proposed expenditure.
(3)
Reportable Instances
Applicable
relevant money see Section 18 of the PGPA Rule
below.
For a Parliamentary Department, the references in
subsection (1) or (2) to a Minister are references to:
(a) a Presiding Officer, for expenditure for which he or she
alone is responsible; and
(b) the Presiding Officers jointly, for expenditure for which
they are jointly responsible.
Appropriations relating to non-corporate Commonwealth enetites and the Commonwealth
Section 77
Repayments by the
Commonwealth
If:
(a)
(b)
(c)
an amount is received by the Commonwealth; and
some or all of the amount is required or permitted to be repaid;
and
the Finance Minister is satisfied that, apart from this section,
there is no appropriation for the repayment;
then the CRF is appropriated for the repayment.
Non-compliance is not reportable against this section
for the purposes of the compliance report. Section 77
provides the Finance Minister with the power to to be
satisfied that, apart from section 77, there is no existing
appropriation for the repayment.
Non-corporate
only
Where an official exercises a power without the
appropriate delegation or authorisation under section 77
or does not comply with the directions, a non-corporate
Commonwealth entity must report this as an instance of
non-compliance with the Delegation (Schedule 1, Part
11).
Companies, subsidiaries and new corporate Commonwealth entities
Section 86
Subsidiaries of corporate
Commonwealth entities
The accountable authority of a corporate Commonwealth entity
must ensure, as far as practicable, that none of the entity’s
subsidiaries does anything that the entity does not itself have power
to do.
Non-compliance is reportable by the accountable
authority of a corporate Commonwealth, where it does
not ensure that any of its subsidiaries does anything that
the entity itself cannot do.
Corporate only
Non-compliance is reportable where directors of a
wholly-owned Commonwealth company do not provide
the information to the responsible Minister or the
Finance Minister as required under section 91 and
within the time limits set by the Minister concerned.
Company only
Commonwealth companies
Section 91
Duty to keep the responsible
Minister and Finance
Minister informed
(1)
The directors of a wholly-owned Commonwealth company
must do the following:
(a)
(b)
(c)
(d)
Draft 19 June 2014
keep the responsible Minister informed of the activities
of the company and any subsidiaries of the company;
give the responsible Minister or the Finance Minister any
reports, documents and information in relation to those
activities as that Minister requires;
notify the responsible Minister as soon as practicable
after the directors make a significant decision in relation
to the company or any of its subsidiaries;
give the responsible Minister reasonable notice if the
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(e)
(2)
(b)
(4)
Section 92
Audit committee
(1)
(2)
Applicable
Non-compliance is reportable by directors of a
wholly-owned Commonwealth company where an
audit committee is not established.
Company only
directors become aware of any significant issue that may
affect the company or any of its subsidiaries;
notify the responsible Minister as soon as practicable
after the directors become aware of any significant issue
that has affected the company or any of its subsidiaries.
Without limiting subsection (1), the rules may prescribe:
(a)
(3)
Reportable Instances
matters to be taken into account in deciding whether a
decision or issue is significant; and
matters relating to discharging duties under
subsection (1).
The directors must comply with a requirement under
paragraph (1)(b) within the time limits set by the Minister
concerned.
This section does not limit any other power that a Minister has
to require information from a Commonwealth company.
The directors of a wholly-owned Commonwealth company
must ensure that the company has an audit committee.
The committee must be constituted, and perform functions, in
accordance with any requirements prescribed by the rules.
Note non-compliance is not reportable against section
92 if the audit committee is not constituted in
accordance the requirements of Rule 28.
Non-compliance should be reported against Rule 28.
Section 93
Application of government
policy
(1)
(2)
(3)
The Finance Minister may make an order (a government
policy order) that specifies a policy of the Australian
Government that is to apply to one or more wholly-owned
Commonwealth companies.
Before making a government policy order that applies in
relation to a wholly-owned Commonwealth company, the
Finance Minister must be satisfied that the Minister
responsible for the policy has consulted the company on the
application of the policy.
If a government policy order applies in relation to a
wholly-owned Commonwealth company, the directors of the
company must ensure that the order is complied with:
(a)
(b)
Draft 19 June 2014
Non-compliance is reportable by the directors of a
wholly-owned Commonwealth company when a
general policy order has been issued for the company
and it does not comply with the order.
Company only
in relation to the company; and
in relation to any subsidiary of the company, so far as
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Applicable
Non-compliance is reportable against section 95 where
the directors of a Commonwealth company have not
prepared a corporate plan in accordance with section 95
or the PGPA Act Rule.
Company only
practicable.
(4)
Section 95
Corporate plan for
Commonwealth companies
A government policy order is a legislative instrument, but
section 42 (disallowance) of the Legislative Instruments Act
2003 does not apply to it.
Commonwealth companies
(1)
The directors of a Commonwealth company must:
(a)
(b)
(2)
(3)
prepare a corporate plan for the company at least once
each reporting period for the company; and
give the corporate plan to the responsible Minister and
the Finance Minister in accordance with any
requirements prescribed by the rules.
The corporate plan must comply with, and be published in
accordance with, any requirements prescribed by the rules.
If:
(a)
(b)
Where there is non-compliance with the requirements
of the PGPA Rule non-compliance is reportable against
the relevant section of the Rule.
Note that this provision of the PGPA Act does not
apply for the 2014-15 reporting period as there are no
additional requirements prescribed by the PGPA Rule.
a statement of the Australian Government’s key priorities
and objectives is published under section 34; and
the purposes of the Commonwealth company relate to
those priorities and objectives;
then the corporate plan must set out how the activities of the
company will contribute to achieving those priorities and
objectives.
Subsidiaries
(4)
If the Commonwealth company has subsidiaries, the corporate
plan must cover both the company and its subsidiaries. In
particular, for each subsidiary the corporate plan must include
details of any matters prescribed by the rules, so far as they are
applicable.
Variation of corporate plan
Section 96
Budget estimates for
wholly-owned
Draft 19 June 2014
(5)
If the directors vary the plan, the directors must comply with
any requirements relating to variations of corporate plans that
are prescribed by the rules.
(1)
The directors of a wholly-owned Commonwealth company
must:
Non-compliance is reportable against section 96 where
the directors of a wholly-owned Commonwealth
Company only
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Commonwealth companies
(a)
(b)
(2)
(b)
(c)
(4)
Section 97
Annual reports for
Commonwealth companies
(1)
company have not prepared budget estimates in
accordance with section 96 or the written directions of
the Finance Secretary.
fairly present the estimated financial impacts of the
company’s activities for the reporting period or other
period; and
comply with any directions under subsection (3); and
be accompanied by any information relating to the
budget estimates for the company that is required by any
direction under subsection (3).
The Finance Secretary may give written directions to the
directors of a Commonwealth company for the purposes
referred to in paragraph (1)(b) or subsection (2).
A direction made under subsection (3) is not a legislative
instrument.
The directors of a Commonwealth company must give the
responsible Minister:
(a)
(b)
(2)
Applicable
The budget estimates must:
(a)
(3)
prepare budget estimates covering the company’s
activities for each reporting period for the company, and
for any other periods directed by the Finance Minister;
and
give the budget estimates to the Finance Secretary in
accordance with any directions under subsection (3).
Reportable Instances
a copy of the company’s financial report, directors’
report and auditor’s report that the company is required
by the Corporations Act 2001 to have for the reporting
period for the company (or would be required by that Act
to have if the company were a public company); and
for a wholly-owned Commonwealth company—any
additional information or report prescribed by the rules.
Non-compliance is reportable by the directors of a
Commonwealth company where the requirements of
section 97 are not met.
Company only
The Commonwealth company must give the reports and
information by:
(a)
if the company is required by the Corporations Act 2001
to hold an annual general meeting—the earlier of the
following:
(i) 21 days before the next annual general meeting after
the end of the reporting period for the company;
(ii) 4 months after the end of the reporting period for the
Draft 19 June 2014
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Applicable
Non-compliance is reportable by the directors of a
Commonwealth company where the requirements of
section 99 are not met.
Company only
company; and
(b)
in any other case—4 months after the end of the
reporting period for the company;
or the end of such further period granted under subsection
34C(5) of the Acts Interpretation Act 1901.
(3)
(4)
Section 99
Audit of subsidiary’s
financial statements
If the auditor’s report required by the Corporations Act 2001
was prepared by an auditor other than the Auditor-General,
subsection (1) also requires the company to give a report by
the Auditor-General on the financial statements.
In preparing a report for the purposes of subsection (3), the
Auditor-General must use the same Corporations Act 2001
rules as applied to the report by the other auditor.
(5)
If the Commonwealth company is a wholly-owned
Commonwealth company, or is not required to hold an annual
general meeting, the responsible Minister must table the
documents in each House of the Parliament as soon as
practicable after receiving them. In all other cases, the
responsible Minister must table the documents in each House
of the Parliament as soon as practicable after the annual
general meeting of the company.
(1)
This section applies in relation to a Commonwealth company
that has a subsidiary at the end of the reporting period for the
subsidiary.
The directors of the Commonwealth company must ensure that
all the subsidiary’s financial statements for a reporting period
of the subsidiary are audited.
The subsidiary’s financial statements must be audited by the
Auditor-General unless:
(2)
(3)
(a)
(b)
the subsidiary is incorporated or formed in a place
outside Australia; and
either:
(i) under the law applying to the subsidiary in that
place, the Auditor-General cannot be appointed as
auditor of the subsidiary; or
(ii) in the Auditor-General’s opinion, it is impracticable
or unreasonable for the Auditor-General to audit, or
Draft 19 June 2014
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Section
Title
Requirement
Reportable Instances
Applicable
Non-compliance is not reportable against this section
for the purposes of the compliance report.
Non-corporate
only
to be required to audit, the statements.
(4)
For a subsidiary that is a Corporations Act company that,
under the Corporations Act 2001, is required to have those
statements audited, the Auditor-General’s report on the
subsidiary’s financial statements must be prepared using the
relevant rules in the Corporations Act 2001. Those rules must
also be used for other subsidiaries, so far as is practicable.
(5)
The directors of the Commonwealth company must give the
report of the auditor to the responsible Minister (whether or not
the auditor is the Auditor-General), together with a copy of the
subsidiary’s financial statements.
Rules, delegations and independant review - Delegations
Section 107
Delegations - Finance
Minister
When Finance Minister may delegate
(1)
(2)
The Finance Minister may, by written instrument, delegate to
the Finance Secretary, or an accountable authority or an
official of a non-corporate Commonwealth entity, any of the
Finance Minister’s powers, functions or duties under this Act
or the rules.
However, the Finance Minister may not delegate (except as
provided in subsection (3)) any of the Finance Minister’s
powers, functions or duties under:
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Draft 19 June 2014
This section provides a discretionary power for the
Finance Minister to delegate powers.
Where a officials does not follow the directions in the
Delegation from the Finance Minister this is reportable
against the relevant part of the Delegation.
paragraph 57(b) (which is about authorising borrowing
by corporate Commonwealth entities); or
subsection 71(1) or (2) (which is about approving
expenditure); or
subsection 72(1) (which is about notifying Parliament
about certain events); or
section 75 (which is about transfers of functions between
non-corporate Commonwealth entities); or
section 78 (which is about special accounts); or
section 85 (which is about the Commonwealth forming
companies etc.); or
section 87 (which is about establishing new corporate
Commonwealth entities); or
section 101 (which is about the rules); or
Part 4-1A (which is about some other instruments made
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Reportable Instances
Applicable
Non-compliance is only reportable against this section
by the Department of Finance.
Non-corporate
only
under this Act).
(3)
The Finance Minister may, by written instrument, delegate to
the Finance Secretary any of the Finance Minister’s powers,
functions or duties under:
(a)
(b)
(c)
section 75 (which is about transfers of functions between
non-corporate Commonwealth entities); or
section 85 (which is about the Commonwealth forming
companies etc.); or
section 87 (which is about establishing new corporate
Commonwealth entities).
Directions by the Finance Minister about delegation
(4)
Section 109
Delegations - Finance
Secretary
In exercising powers, performing functions or discharging
duties under a delegation, the delegate must comply with any
written direction given by the Finance Minister to the delegate.
When the Finance Secretary may delegate
(1)
The Finance Secretary may, by written instrument, delegate to
an official of the Department any powers, functions or duties
under this Act or the rules:
(a)
including:
(i) this power to delegate in relation to powers,
functions and duties conferred directly by this Act or
the rules on the Finance Secretary; and
(ii) powers, functions or duties that have been delegated
by the Finance Minister to the Finance Secretary
under subsection 107(1) or paragraph 107(3)(a); but
(b)
This section provides a discretionary power to the
Finance Secretary. Non-compliance is only reportable
where the Finance Secretary is subject to directions
under section 107 and the Finance Secretary does not
give corresponding directions to the second delegate.
not including powers, functions or duties that have been
delegated by the Finance Minister to the Finance
Secretary under paragraph 107(3)(b) or (c).
Directions by the Finance Secretary about delegation
(2)
If:
(a)
(b)
Draft 19 June 2014
the Finance Secretary delegates a power, function or duty
to a person (the delegate); and
the power, function or duty is not one that has been
delegated by the Finance Minister to the Finance
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Reportable Instances
Applicable
Non-compliance is reportable against this section for
the purposes of the compliance report.
Non-corporate
only
Secretary under subsection 107(1) or (3);
then the Finance Secretary may give written directions to the
delegate in relation to the exercise of that power, the performance
of that function or the discharge of that duty.
(3)
The delegate must comply with any directions given under
subsection (2).
Subdelegation of Finance Minister’s delegation
(4)
(5)
If the Finance Secretary delegates to a person (the second
delegate) a power, function or duty that has been delegated by
the Finance Minister to the Finance Secretary under subsection
107(1) or paragraph 107(3)(a), then that power, function or
duty, when exercised, performed or discharged by the second
delegate, is taken for the purposes of this Act to have been
exercised, performed or discharged by the Finance Minister.
If the Finance Secretary is subject to directions in relation to
the exercise of a power, the performance of a function or the
discharge of a duty, delegated by the Finance Minister to the
Finance Secretary under subsection 107(1) or paragraph
107(3)(a), then:
(a)
(b)
(6)
Section 110
Delegations - Accountable
authority
The second delegate must comply with any directions of the
Finance Secretary.
When accountable authority may delegate
(1)
The accountable authority of a non-corporate Commonwealth
entity may, by written instrument, delegate to an official of a
non-corporate Commonwealth entity any powers, functions or
duties under this Act or the rules, including:
(a)
Draft 19 June 2014
the Finance Secretary must give corresponding written
directions to the second delegate; and
the Finance Secretary may give other written directions
(not inconsistent with those corresponding directions) to
the second delegate in relation to the exercise of that
power, the performance of that function or the discharge
of that duty.
this power to delegate in relation to powers, functions
and duties conferred directly by this Act or the rules on
the accountable authority; and
This section provides a discretionary power to
accountable authorities. Non-compliance is only
reportable where the accountable authority of a noncorporate Commonwealth entity is subject to directions
under section 107 and the accountable authority does
not give corresponding directions to the second
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(b)
(2)
powers, functions or duties that have been delegated by
the Finance Minister to the accountable authority under
subsection 107(1).
Reportable Instances
Applicable
delegate.
However, the accountable authority of a non-corporate
Commonwealth entity may not delegate any of the accountable
authority’s powers, functions or duties under:
(a)
Subdivision A of Division 2 of Part 2-2 (which is about
the general duties of accountable authorities); or
(aa) section 20A (which is about accountable authority
instructions); or
(b) section 21 (which is about the application of government
policy to non-corporate Commonwealth entities); or
(c) section 35 (which is about corporate plans for
Commonwealth entities); or
(d) section 37, 38 or 39 (which has requirements relating to
performance of Commonwealth entities); or
(e) section 41, 42 or 43 (which has requirements relating to
accounts and financial statements of Commonwealth
entities).
Directions given by the accountable authority about delegation
(3)
If:
(a)
(b)
the accountable authority of a non-corporate
Commonwealth entity delegates a power, function or
duty to a person (the delegate); and
the power, function or duty is not one that has been
delegated by the Finance Minister to the accountable
authority under subsection 107(1);
then the accountable authority may give written directions to
the delegate in relation to the exercise of that power, the
performance of that function or the discharge of that duty.
(4)
The delegate must comply with any directions given under
subsection (3).
Subdelegation of Finance Minister’s delegation
(5)
Draft 19 June 2014
If the accountable authority of a non-corporate Commonwealth
entity delegates to a person (the second delegate) a power,
function or duty that has been delegated by the Finance
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(6)
Applicable
Non-compliance is reportable where an accountable
authority does not take all reasonable measures to
prevent, detect and deal with fraud relating to the entity
in accordance with paragraphs (a) to (f).
Corporate and
non-corporate
Minister to the accountable authority under subsection 107(1),
then that power, function or duty, when exercised, performed
or discharged by the second delegate, is taken for the purposes
of this Act and the rules to have been exercised, performed or
discharged by the Finance Minister.
If the accountable authority of a non-corporate Commonwealth
entity is subject to directions in relation to the exercise of a
power, the performance of a function or the discharge of a
duty, delegated by the Finance Minister to the accountable
authority under subsection 107(1), then:
(a)
(b)
(7)
Reportable Instances
the accountable authority must give corresponding
written directions to the second delegate; and
the accountable authority may give other written
directions (not inconsistent with those corresponding
directions) to the second delegate in relation to the
exercise of that power, the performance of that function
or the discharge of that duty.
The second delegate must comply with any directions of the
accountable authority.
PGPA Rules
Rule 10
Preventing, detecting and
dealing with fraud
The accountable authority of a Commonwealth entity must take all
reasonable measures to prevent, detect and deal with fraud relating to
the entity, including by:
(a)
(b)
(c)
conducting fraud risk assessments regularly and when there is
a substantial change in the structure, functions or activities of
the entity; and
developing and implementing a fraud control plan that deals
with identified risks as soon as practicable after conducting a
risk assessment; and
having an appropriate mechanism for preventing fraud,
including by ensuring that:
(i)
(ii)
(d)
Draft 19 June 2014
Non-compliance is not reportable against the Resource
Management Guide No. 201: Preventing, detecting and
dealing with fraud as this provides better practice
guidance for accountable authorities to meet the
requirements of section 10 of the PGPA Rule.
officials in the entity are made aware of what constitutes
fraud; and
the risk of fraud is taken into account in planning and
conducting the activities of the entity; and
having an appropriate mechanism for detecting incidents of
fraud or suspected fraud, including a process for officials of
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(e)
(f)
Rule 11
Recovery of debts
(c)
the accountable authority considers that it is not economical to
pursue recovery of the debt; or
the accountable authority is satisfied that the debt is not legally
recoverable; or
the debt has been written off as authorised by an Act.
(1)
An official of a Commonwealth entity who:
(b)
Rule 13
Officials who are the
accountable authority
Applicable
Non-compliance is reportable where an accountable
authority of a non-corporate Commonwealth entity
does not pursue recovery of each debt for which the
accountable authority is responsible unless paragraphs
(a) to (c) are applicable.
Non-corporate
only
the entity and other persons to report suspected fraud
confidentially; and
having an appropriate mechanism for investigating or
otherwise dealing with incidents of fraud or suspected fraud;
and
having an appropriate mechanism for recording and reporting
incidents of fraud or suspected fraud.
The accountable authority of a non-corporate Commonwealth entity
must pursue recovery of each debt for which the accountable
authority is responsible unless:
(a)
Reportable Instances
(a)
(b)
is the accountable authority of the entity; and
has a material personal interest that relates to the affairs
of the entity;
Where a debt was not pursued during the reporting
period, it should be reported as non-compliance against
section 11 of the PGPA Rule.
Non-compliance is reportable against section 13 of the
PGPA Rule where an accountable authority does not
disclose a material personal interest, in writing, to the
entity’s responsible Minister in accordance with
subparagraph 2 and 3.
Corporate and
non-corporate
Non-compliance is reportable against section 14 of the
PGPA Rule where an accountable authority does not
disclose a material personal interest, in accordance
Corporate and
non-corporate
must disclose that interest, in writing, to the entity’s
responsible Minister.
(2)
The disclosure must include details of:
(a)
(b)
(3)
The official must make the disclosure:
(a)
(b)
Rule 14
Officials who are members
of the accountable
authority—how and when to
Draft 19 June 2014
(1)
the nature and extent of the interest; and
how the interest relates to the affairs of the entity.
as soon as practicable after the official becomes aware of
the interest; and
if there is a change in the nature or extent of the interest
after the official has disclosed the interest under this
section—as soon as practicable after the official becomes
aware of that change.
An official of a Commonwealth entity who:
(a)
is a member of the accountable authority of the entity;
and
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disclose interests
(b)
has a material personal interest that relates to the affairs
of the entity;
Reportable Instances
Applicable
with section 14.
must disclose that interest, orally or in writing, to each other
member of the accountable authority.
(2)
The disclosure must include details of:
(a)
(b)
(3)
The official must make the disclosure at a meeting of the
members of the accountable authority:
(a)
(b)
Rule 15
Officials who are members
of the accountable
authority—consequences of
having interests
the nature and extent of the interest; and
how the interest relates to the affairs of the entity.
as soon as practicable after the official becomes aware of
the interest; and
if there is a change in the nature or extent of the interest
after the official has disclosed the interest under this
section—as soon as practicable after the official becomes
aware of that change.
(4)
The official must ensure that the disclosure is recorded in the
minutes of the meeting.
(1)
This section applies to an official of a Commonwealth entity
who:
(a)
(b)
is a member of the accountable authority of the entity;
and
has a material personal interest.
Non-compliance is reportable against section 15 of the
PGPA Rule where an accountable authority who has a
material personal interest, attends a meeting of
members as described in subparagraph 2, unless the
responsible Minister has made a declaration under
paragraph 3.
Corporate and
non-corporate
Consequences of having interest
(2)
If a matter in which the official has the interest is being
considered at a meeting of the members of the accountable
authority, the official must not:
(a)
(b)
(3)
However, if:
(a)
Draft 19 June 2014
be present while the matter is being considered at the
meeting; or
vote on the matter.
the responsible Minister for the entity has declared, in
writing, that the official may be present or vote (or both);
or
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(b)
Reportable Instances
Applicable
Non-compliance is not reportable against section 16 of
the PGPA Rule for the purposes of the compliance
report.
Corporate and
non-corporate
the members of the accountable authority who do not
have a material personal interest in the matter have
decided that the official is not disqualified from being
present or voting (or both), and the decision is recorded
in the minutes of a meeting of the members;
then the official may be present or vote (or both) in accordance
with the declaration or decision.
Minister’s declaration
(4)
The responsible Minister for the entity may declare in writing
that the official may:
(a)
(b)
(c)
(5)
be present while the matter is being considered at the
meeting; or
vote on the matter; or
be present while the matter is being considered at the
meeting and vote on the matter.
The responsible Minister may only make the declaration if:
(a)
(b)
(c)
the number of members of the accountable authority
entitled to be present and vote on the matter would be
less than the quorum for a meeting of the accountable
authority if the official were not allowed to be present or
vote on the matter at the meeting; or
the matter needs to be dealt with urgently; or
there is a compelling reason for the matter being dealt
with at the meeting.
Contravention not to invalidate resolution
(6)
Rule 16
Officials who are not the
accountable authority or a
member of the accountable
authority
A contravention of this section by an official does not affect
the validity of any resolution.
An official of a Commonwealth entity:
(a)
(b)
is not the accountable authority, or a member of the
accountable authority, of the entity; and
has a material personal interest that relates to the affairs of the
entity;
must disclose that interest in accordance with any instructions given
by the accountable authority of the entity.
Draft 19 June 2014
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Rule 17
Audit committee for
Commonwealth entities
Functions of the audit committee
Non-compliance is reportable against section 17of the
PGPA Rule where the accountable authority has not
established the functions and membership of the audit
committee, consistent with the criteria at section 17(1)
to (5).
Corporate and
non-corporate
Non-compliance is reportable where there has either
been no written record of an approval, or approval in an
FMIS, by an official approving a proposed commitment
of relevant money.
Corporate and
non-corporate
(1)
(2)
The accountable authority of a Commonwealth entity must, by
written charter, determine the functions of the audit committee
that is established for the entity as required by subsection 45(1)
of the Act.
The functions must include reviewing the appropriateness of
the accountable authority’s:
(a)
(b)
(c)
(d)
financial reporting; and
performance reporting; and
system of risk oversight and management; and
system of internal control;
for the entity.
Membership of the audit committee
(3)
(4)
The audit committee must consist of at least 3 persons who
have appropriate qualifications, knowledge, skills or
experience to assist the committee to perform its functions.
On and after 1 July 2015, the majority of the members of the
audit committee must:
(a)
(b)
(5)
Despite subsections (3) and (4), the following persons must not
be a member of the audit committee:
(a)
(b)
(c)
Rule 18
Approving commitments of
relevant money
Draft 19 June 2014
for a non-corporate Commonwealth entity—be persons
who are not officials of the entity; or
for a corporate Commonwealth entity—be persons who
are not employees of the entity.
the accountable authority or, if the accountable authority
has more than one member, the head (however
described) of the accountable authority;
the Chief Financial Officer (however described) of the
entity;
the Chief Executive Officer (however described) of the
entity.
(1) If an official of a Commonwealth entity is approving the
commitment of relevant money for which the accountable
official must:
(a)
have regard to their duties under sections 25-29 of the
Act, and
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(b)
record the approval in writing as soon as practicable
after giving it.
(2) To avoid doubt, the official must also approve the commitment
consistently with any written requirements, including controls
to ensure the proper use of relevant money and spending limits,
specified authority of a Commonwealth entity is responsible,
the
(3) by the accountable authority in:
(a)
(b)
(c)
Rule 19
Banking of bankable money
received by officials
(1)
(2)
Rule 20
Rule 21
Applicable
Non-compliance may also be reportable where the
written record has not occurred “as soon as
practicable”.
Non-compliance is not reportable when an official has
not approved the commitment consistently with any
written requirements, including spending limits,
specified by the accountable authority, but this may
lead to administrative action within the entity.
instructions given by the accountable authority; or
the instrument that delegates to the official, or otherwise
authorises the official to exercise, the accountable
authority’s power to approve the commitment of relevant
money; or
a direction to the official in relation to the exercise of that
power.
An official of a Commonwealth entity who receives bankable
money must deposit the money in a bank:
(a)
(b)
Reportable Instances
before the end of the next banking day; or
if the instructions of the accountable authority of a
Commonwealth entity that is responsible for the money
prescribe a period in which the money must be so
deposited—before the end of that period.
Non-compliance is reportable against section 19of the
PGPA Rule for each transaction where an official does
not bank the relevant money by the end of the next
banking day or the period prescribed by the
accountable authority, as required by section 19of the
PGPA Rule .
Corporate and
non-corporate
Corporate and
non-corporate
A banking day is a day other than a Saturday, a Sunday or a
day that is a public holiday in the place where the money was
received.
Otherwise dealing with
bankable money received by
officials
An official of a Commonwealth entity who receives bankable money
that is to be held for the purposes of making payments in relation to a
Commonwealth entity must deal with the money in accordance with
any requirements prescribed by the instructions of the accountable
authority of a Commonwealth entity that is responsible for the
money.
Non-compliance is not reportable for the purpose of the
compliance report..
Dealing with unbankable
money received by officials
An official of a Commonwealth entity who receives relevant money
that is not bankable money must deal with the money in accordance
with any requirements prescribed by the instructions of the
accountable authority of a Commonwealth entity that is responsible
for the money.
Non-compliance is not reportable for the purpose of the
compliance report.
Draft 19 June 2014
If an official does not undertake activities in
accordance with any requirements prescribed by the
instructions of the accountable authority this may lead
to administrative action.
Corporate and
non-corporate
If an official does not undertake activities in
accordance with any requirements prescribed by the
instructions of the accountable authority this may lead
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Reportable Instances
Applicable
to administrative action.
Rule 23
Insurance obtained by
corporate Commonwealth
entities
(1)
A corporate Commonwealth entity must not insure an official
of the entity against a liability (other than one for legal costs)
arising out of:
(a)
(b)
Rule 24
Authorisations of amounts
by the Finance Minister
conduct involving a wilful breach of duty, arising at
common law, in equity or under the finance law (other
than section 27 or 28 of the Act), in relation to the entity;
or
a contravention of section 27 or 28 of the Act (which
deal with the duties of officials in relation to use of
position and use of information).
(2)
Anything that purports to insure a person against, or exempt a
person from, a liability is void to the extent that it contravenes
this section.
(1)
This section applies if:
(a)
the Finance Minister proposes to authorise any of the
following:
(i)
the waiver of an amount owing to the
Commonwealth or the modification of the terms
and conditions of payment of such an amount
under subsection 63(1) of the Act;
(ii) the set-off of an amount owing to the
Commonwealth against another amount under
subsection 64(1) of the Act;
(iii) the payment of an amount to a person under
subsection 65(1) of the Act; and
(b)
(2)
(3)
Corporate only
Non-compliance is not reportable against this section
by all Commonwealth entities for the purposes of the
compliance report..
Non-corporate
only
Non-compliance can only be reported by Finance,
where the requirements of section 24 of the PGPA Rule
are not met.
Non-compliance is reportable against the Delegation
(Schedule 1, Part 7 to 9 as appropriate) where a
delegate has not exercised the power in accordance
with the directions in the Delegation.
the amount to be so waived, modified, set off or paid is
more than $500,000.
Before making the authorisation, the Finance Minister must
consider a report of the advisory committee established under
subsection (3) in relation to the authorisation.
The Finance Minister must establish an advisory committee to
report on the appropriateness of the authorisation. The
advisory committee must consist of:
(a)
Draft 19 June 2014
Non-compliance is reportable against section 23 of the
PGPA Rule where the accountable authority of a
corporate Commonwealth entity has insured an official
of the entity inconsistent with the criteria at section 23.
the Chief Executive Officer of the Australian Customs
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(b)
(c)
(ii)
Payment of amount owed to
person at time of death
A member of the advisory committee may appoint a deputy to
act in his or her place if the member is, for any reason, unable
to perform the duties of the member.
(1)
If, at the time of a person’s death (whether before or after this
section commences), the Commonwealth owed an amount to
the person, the Finance Minister may authorise payment of that
amount to a person who the Finance Minister considers should
receive the payment.
The Finance Minister may authorise the payment without
requiring:
(a)
(b)
(3)
(5)
Draft 19 June 2014
Non-corporate
only
production of probate of the will of the deceased person;
or
letters of administration of the estate of the deceased
person.
Section 25 provides the Finance Minister with the
power to authorise a payment pending probate.
The Finance Minister has delegated this power to all
accountable authorities of non-corporate
Commonwealth entities with no additional directions.
In deciding who should receive the payment, the Finance
Minister must consider the people who are entitled to the
property of the deceased person under:
(a)
(b)
(4)
Non-compliance is reportable by the accountable
authority of a non-corporate Commonwealth entity, if a
delegate is deciding who should receive the payment,
and a person’s entitlement to the property of the
deceased person is not taken into account, in
accordance with section 25 of the PGPA Rule.
the Commonwealth entity responsible for the
matter to which the authorisation relates; or
if there is no Commonwealth entity responsible for
that matter, or if the Commonwealth entity
responsible for that matter is the Department or the
Australian Customs and Border Protection
Service—the Commonwealth entity nominated, in
writing, by the Finance Minister.
(4)
(2)
Applicable
and Border Protection Service; and
the Finance Secretary; and
the accountable authority of:
(i)
Rule 25
Reportable Instances
the deceased person’s will; and
the law relating to the disposition of the property of
deceased persons.
After the payment is made, the Commonwealth has no further
liability in relation to the amount that was owed.
This section does not relieve the recipient from a liability to
deal with the money in accordance with law.
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Applicable
Rule 26
Minister to inform
Parliament of certain events
A notice of an event must contain the particulars set out in the
following table.
Non-compliance is not reportable against section 26 of
the PGPA Rule for the purposes of the compliance
report.
Corporate and
non-corporate
See section 26 of the PGPA Rule for the full table.
Rule 28
Audit committee for
wholly-owned
Commonwealth companies
(1)
Section 17 of this rule (which is about audit committees for
Commonwealth entities) applies to a wholly-owned
Commonwealth company in the same way as it applies to a
corporate Commonwealth entity.
For the purposes of subsection (1), a reference in section 17 to
the accountable authority of the entity is taken to be a
reference to the governing body of the company.
Non-compliance is reportable against section 28 of the
PGPA Rule where a wholly-owned Commonwealth
company has not established the functions and
membership of the audit committee, consistent with the
criteria at section 17(1) to (5).
Company only
(1)
The accountable authority of a non-corporate Commonwealth
entity must ensure that any arrangement it enters into relating
to the receipt, custody or expenditure of other CRF money
complies with subsection (2).
Non-compliance is reportable where an accountable
authority of a non–corporate Commonwealth entity
enters into an arrangement relating to other CRF
money, which is inconsistent with subsection 2
Corporate and
non-corporate
(2)
The arrangement must:
Note: Where a person who is outside of the
Commonwealth does not comply with the terms of the
authorised arrangement, this should not be reported for
compliance purposes, and may result in penalties.
(2)
Rule 29
Other CRF money
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Draft 19 June 2014
There is a mandatory requirement under section 26.
That said, this is not a reportable requirement for the
purposes of the compliance report. Refer to section 72.
promote the proper use and management of the other
CRF money; and
be in writing; and
require the other CRF money to be deposited in a bank
as soon as is practicable; and
require the other party to the arrangement:
(i) to cause records to be kept that properly record and
explain the receipt, custody or expenditure of the
other CRF money; and
(ii) to allow those records to be conveniently and
properly audited; and
require any interest earned on the other CRF money to be
remitted in full to the Commonwealth (including a
requirement about the timing and frequency of remitting
such interest); and
include a requirement about the timing and frequency of
any remittance of the other CRF money to the
Commonwealth required under the arrangement; and
include a requirement about the timing and frequency of
any payments of the other CRF money to another person
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The PGPA Act and PGPA Rule Compliance Summary
Section
Title
Requirement
Reportable Instances
Applicable
Non-compliance is reportable against the CPRs where
an official of a relevant entity does not comply with the
mandatory requirements.
Corporate and
non-corporate
some corporate
entities are
required to
comply with the
CPRs.
required under the arrangement.
(3)
CPRs
Commonwealth
Procurement Rules
Proper, when used in relation to the use or management of
other CRF money, means efficient, effective, economical and
ethical.
The mandatory requirements are indicated by the term “must” in the
CPRs.
The CPRs area legislative instrument.
Non-compliance with supplementary guidance on
procurement requirements is not reportable for the
purposes of the compliance report.
The CPR applies from 1 July 2014.
CGRGs
Commonwealth Grant Rules
and Guildelines
The mandatory requirements are indicated by the term “must” or
“mandatory” in the CGRGs.
Non-compliance is reportable against the CGRGs
where an official of a non-corporate Commonwealth
entity does not comply with the mandatory
requirements.
Non-corporate
only
The CGRGs are a legislative instrument.
The CGRGs applies from 1 July 2014.
Draft 19 June 2014
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