Under the PGPA Act, the person or group of persons responsible for, and control over, each Commonwealth entity's operations. The person(s) or body that is the accountable authority of a Commonwealth entity is as follows:
|if the Commonwealth entity is||then the accountable authority of the entity is|
|a Department of State||the Secretary of the Department|
|a parliamentary department||the Secretary of the Department|
|a listed entity||the person or group of persons prescribed by an Act or the rules to be the accountable authority of the entity|
|a body corporate established by a law of the Commonwealth||the governing body of the entity, unless otherwise prescribed by an Act or the rules|
An accountable authority can issue written instructions about any matter relating to the finance law that all officials of the entity must adhere to. (Accountable authorities may also issue instructions to officials of another Commonwealth entity in relation to matters listed in section 20A(2) of the PGPA Act.) These are referred to as accountable authority instructions (AAIs).