- accountable authorities
- employees, officers or members of the entity (e.g. members of a commission or members of a governing board),
- directors and
- persons prescribed by an Act (e.g. statutory office holders) or the PGPA Rule.
Officials do not include:
- most consultants and independent contractors (contractors who perform financial tasks for the Commonwealth can be deemed to be allocated officials) and
- any others excluded by an Act or the PGPA Rule.