Published Date
- NEW: Annual performance statements self-assessment tool
- Commonwealth Grants Rules and Principles 2024 – reminder for July to September 2026 reporting
- Australian Government Charging Policy 2026
- NEW: RMG 424 Applying the Australian Government Travel Policy
- UPDATED: RMG 128 Regulator Performance
- UPDATED: Commonwealth Property Management Framework (CPMF) and RMG 500 Commonwealth Property Management
- Decommissioned: RMG 121 Secondment arrangements and procedures for Commonwealth employees
- UPDATED: Machinery of Government Changes Guide
- Reminder: Financial Reporting guidance is available
- Comcover update: Expatriate claims excess effective 1 October 2026
- CAIGO Educational Program – Available to APS Officers!
- Risk Management training courses
NEW: Annual performance statements self-assessment tool
The Department of Finance has developed a new annual performance statements self-assessment tool to support Commonwealth entities in preparing and reviewing their annual performance statements.
The tool enables entities to review their annual performance statements against the requirements of the PGPA Act and Rule, relevant Finance guidance, and better practice considerations. It is designed to help entities identify opportunities for improvement and strengthen the quality of their performance reporting.
The self-assessment tool covers key elements of annual performance statements, including:
The tool enables entities to review their annual performance statements against the requirements of the PGPA Act and Rule, relevant Finance guidance, and better practice considerations. It is designed to help entities identify opportunities for improvement and strengthen the quality of their performance reporting.
The self-assessment tool covers key elements of annual performance statements, including:
- performance records and supporting evidence
- accountable authority statements
- performance results and analysis
- legislative and policy requirements
- better practice considerations.
The tool clearly distinguishes between mandatory legislative requirements and non-mandatory better practice guidance. Use of the self-assessment tool is not mandatory, it is provided as guidance only. Entities remain responsible for satisfying themselves that they have met all applicable reporting obligations and should undertake their own due diligence before finalising their annual performance statements.
The self-assessment tool is designed to complement the annual report templates and is available under Tools and templates in the right-hand menu of the following Resource Management Guides (RMGs):
The self-assessment tool is designed to complement the annual report templates and is available under Tools and templates in the right-hand menu of the following Resource Management Guides (RMGs):
- RMG 134: Annual performance statements for Commonwealth entities
- RMG 135: Annual reports for non-corporate Commonwealth entities
- RMG 136: Annual reports for corporate Commonwealth entities
Contact PGPA@finance.gov.au if you have any questions after using the tool and consulting the online guidance. We also welcome feedback to support the tool's ongoing improvement and ensure it continues to meet the needs of Commonwealth entities.
Commonwealth Grants Rules and Principles 2024 – reminder for July to September 2026 reporting
Entities are reminded of the reporting requirements under paragraphs 4.11 and 4.12 of the Commonwealth Grants Rules and Principles 2024 (CGRPs).
Under these provisions, ministers must write to the Minister for Finance as soon as practicable after approving a grant in their own electorate or where relevant officials recommended the grant be rejected. These decisions must also be reported on GrantConnect as soon as practicable. For paragraph 4.12 reports, the minister must include the reasons for approving a grant that officials recommended be rejected.
By 12 pm Wednesday, 7 October 2026, please advise grants@finance.gov.au if your entity has any matters to report for the period 1 July to 30 September 2026. If a report is still being prepared, please advise when Finance can expect to receive the report.
Templates are available in the Grants Toolkit on the Finance website to assist entities in preparing to complete ministerial correspondence and reports.
Please contact the Grants Team if you have any questions at grants@finance.gov.au.
Under these provisions, ministers must write to the Minister for Finance as soon as practicable after approving a grant in their own electorate or where relevant officials recommended the grant be rejected. These decisions must also be reported on GrantConnect as soon as practicable. For paragraph 4.12 reports, the minister must include the reasons for approving a grant that officials recommended be rejected.
By 12 pm Wednesday, 7 October 2026, please advise grants@finance.gov.au if your entity has any matters to report for the period 1 July to 30 September 2026. If a report is still being prepared, please advise when Finance can expect to receive the report.
Templates are available in the Grants Toolkit on the Finance website to assist entities in preparing to complete ministerial correspondence and reports.
Please contact the Grants Team if you have any questions at grants@finance.gov.au.
Australian Government Charging Policy 2026
The Australian Government Charging Policy 2026 is now available. The new policy replaces both the Australian Government Cost Recovery Guidelines 2014 and the Australian Government Charging Policy 2015.
The updated policy aims to improve understanding, compliance and application of the Government's charging framework. It streamlines policy requirements, reduces administrative burden through clearer processes and terminology, and supports more informed consideration of charging options by Government.
The policy applies to all non-corporate Commonwealth entities and selected corporate Commonwealth entities. It covers all existing and future charging arrangements, as well as decisions to charge or not charge.
RMG 302 Implementing the Charging Framework has been updated to reflect the new policy, and additional revised tools, guidance and supporting material will be progressively released.
Entities are encouraged to engage with the Charging Community of Practice (CoP) to help inform the development of additional supporting guidance and share implementation experiences.
Requests to join the Charging CoP, or any questions regarding the policy, can be directed to ChargingPolicy@finance.gov.au.
The updated policy aims to improve understanding, compliance and application of the Government's charging framework. It streamlines policy requirements, reduces administrative burden through clearer processes and terminology, and supports more informed consideration of charging options by Government.
The policy applies to all non-corporate Commonwealth entities and selected corporate Commonwealth entities. It covers all existing and future charging arrangements, as well as decisions to charge or not charge.
RMG 302 Implementing the Charging Framework has been updated to reflect the new policy, and additional revised tools, guidance and supporting material will be progressively released.
Entities are encouraged to engage with the Charging Community of Practice (CoP) to help inform the development of additional supporting guidance and share implementation experiences.
Requests to join the Charging CoP, or any questions regarding the policy, can be directed to ChargingPolicy@finance.gov.au.
NEW: RMG 424 Applying the Australian Government Travel Policy
The new Australian Government Travel Policy commenced on 1 September 2026.
The Policy replaces the existing domestic and international travel policies (RMG 404 and RMG 405), consolidating them into a single, streamlined framework for official travel. It also provides guidance on accommodation and vehicle rental bookings. The Policy is supported by RMG 424 Applying the Australian Government Travel Policy which assists entities in complying with the Policy.
The Policy applies to all non-corporate Commonwealth entities and corporate Commonwealth entities and other entities that participate in the Australian Government Travel Arrangements.
For any questions, please contact WoAGTravel@finance.gov.au.
The Policy replaces the existing domestic and international travel policies (RMG 404 and RMG 405), consolidating them into a single, streamlined framework for official travel. It also provides guidance on accommodation and vehicle rental bookings. The Policy is supported by RMG 424 Applying the Australian Government Travel Policy which assists entities in complying with the Policy.
The Policy applies to all non-corporate Commonwealth entities and corporate Commonwealth entities and other entities that participate in the Australian Government Travel Arrangements.
For any questions, please contact WoAGTravel@finance.gov.au.
UPDATED: RMG 128 Regulator Performance
RMG 128 Regulator Performance has been updated.
The updates include:
- improving structure and readability of guidance, including simplifying language, to make it easier for entities developing Statements of Expectations (SOE) and Statements of Intent (SOI) to understand
- adding statutory office holders as another example of a regulator
- adding information about ministers choosing to issue an addendum to their SOEs and that doing so would trigger issuing a new SOI
- adding Machinery of Government changes as a factor that would trigger issuing a new SOE, and
- adding a reference to the Information Publication Scheme (IPS) as another way for regulators to manage publishing SOEs and SOIs on their websites.
These changes respond to some of the recommendations made by the Australian National Audit Office. We expect to consult separately in the coming weeks on possible changes to the definition of a regulator and regulatory functions.
For questions, contact APSRegulatoryReform@finance.gov.au.
For questions, contact APSRegulatoryReform@finance.gov.au.
UPDATED: Commonwealth Property Management Framework (CPMF) and RMG 500 Commonwealth Property Management
The Department of Finance has updated the Commonwealth Property Management Framework (CPMF) and supporting guidance for Australian Government entities.
The updates include revisions to the framework's principles, policy requirements and supporting guidance to strengthen and support the effective management of Commonwealth property.
To improve usability, the CPMF policy requirements and supporting guidance are now published separately and are available at:
The updates include revisions to the framework's principles, policy requirements and supporting guidance to strengthen and support the effective management of Commonwealth property.
To improve usability, the CPMF policy requirements and supporting guidance are now published separately and are available at:
- Policy: Commonwealth Property Management Framework
- Guidance: RMG 500 Commonwealth Property Management
This update provides clearer separation between mandatory policy requirements and supporting guidance, making it easier for entities to access and apply the relevant information.
For questions, please contact the Property Policy Team at propertypolicy@finance.gov.au.
For questions, please contact the Property Policy Team at propertypolicy@finance.gov.au.
Decommissioned: RMG 121 Secondment arrangements and procedures for Commonwealth employees
RMG 121 Secondment arrangements and procedures for Commonwealth employees has been decommissioned.
The guide was developed during the COVID-19 response and is no longer required as a standalone resource. Relevant guidance on mobility arrangements is available from the Australian Public Service Commission and Finance’s financial reporting guidance.
For questions regarding this removal, please contact AccountingPolicy@finance.gov.au.
The guide was developed during the COVID-19 response and is no longer required as a standalone resource. Relevant guidance on mobility arrangements is available from the Australian Public Service Commission and Finance’s financial reporting guidance.
For questions regarding this removal, please contact AccountingPolicy@finance.gov.au.
UPDATED: Machinery of Government Changes Guide
The Machinery of Government (MoG) Changes Guide has been updated to support Commonwealth entities undertaking MoG changes.
The update includes guidance on Ministerial Statements of Expectations and Regulator Statements of Intent where MoG changes affect responsibility for regulatory functions. For questions, please contact APSRegulatoryReform@finance.gov.au.
The update includes guidance on Ministerial Statements of Expectations and Regulator Statements of Intent where MoG changes affect responsibility for regulatory functions. For questions, please contact APSRegulatoryReform@finance.gov.au.
Reminder: Financial Reporting guidance is available
As the 2025–26 financial statements process enters its final stages, entities are reminded that Finance provides guidance to support consistent, compliant financial reporting across the Commonwealth.
The Financial reporting for Commonwealth entities webpage brings together resources to help entities prepare financial statements in line with the Australian Accounting Standards and the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR). Resources include:
- RMG 125 Commonwealth entities financial statements guide, which explains key financial reporting requirements, including FRR-specific disclosures and accounting treatments mandated by the FRR.
- Appropriations disclosures guidance, which supports non-corporate Commonwealth entities with appropriation-related accounting, reporting and disclosure requirements.
- PRIMA documents, which help entities prepare annual statutory financial reports and support whole-of-government consolidation.
Particular attention is drawn to the GST Information Sheet which outlines the expectations for compliance with the PGPA Act requirements on accounting for GST on the appropriation notes of the financial statements. This clarifies that:
- ‘Recoverable GST’ refers to GST amounts paid out using s74A of the PGPA Act. S74A allows certain limited by amount appropriation balances to be increased only for GST obligations, but it is not additional funding and should not be disclosed in the appropriation note.
For questions regarding this guidance, please contact AccountingPolicy@finance.gov.au.
Comcover update: Expatriate claims excess effective 1 October 2026
Comcover fund members are reminded that a $250 excess will apply to expatriate claims from 1 October 2026.
Claims valued at $250 or less should not be lodged with Comcover. Fund members may wish to consider appropriate internal arrangements for managing expenses that fall below the excess threshold.
For further information, contact the Comcover Helpdesk on 1800 651 540 (Option 3) or comcover@comcover.com.au.
Claims valued at $250 or less should not be lodged with Comcover. Fund members may wish to consider appropriate internal arrangements for managing expenses that fall below the excess threshold.
For further information, contact the Comcover Helpdesk on 1800 651 540 (Option 3) or comcover@comcover.com.au.
CAIGO Educational Program – Available to APS Officers!
The Department of Finance’s Climate Action in Government Operations (CAIGO) education program is available on APSLearn. The education program reflects policies, frameworks and guidance supporting the Australian Government’s commitment to achieving the APS Net Zero by 2030 Target.
The education program includes 9 courses covering key areas of APS climate action:
The education program includes 9 courses covering key areas of APS climate action:
- Foundations of Net Zero in Government Operations
- Foundations of Net Zero Emissions Reporting
- Net Zero Emissions Reporting in Action
- Net Zero Buildings
- Net Zero Energy
- Net Zero Procurement
- Introduction to Commonwealth Climate Disclosure
- Commonwealth Climate Disclosure: The Requirements
- Emissions Reduction Planning.
For further information, please reach out to climateaction@finance.gov.au.
Risk Management training courses
Course places remain available for staff to build essential knowledge in risk management concepts. Options are available in both face-to-face (F2F) and face-to-screen (Virtual) delivery. All courses are offered free to participants.
Practical risk management
This one-day general knowledge course helps you identify, assess and respond to risks in the workplace. For information and enrolment visit PRM Live Learning.
Practical risk management
This one-day general knowledge course helps you identify, assess and respond to risks in the workplace. For information and enrolment visit PRM Live Learning.
- 15 October – F2F
- 22 October – Virtual
- 5 November – Virtual
- 1 December – F2F
- 9 December – Virtual
Embedding risk management
This 2-day specialist knowledge course is for risk practitioners who are responsible for embedding their entity’s risk management framework and systems in their organisation. For information and enrolment visit ERM Live Learning.
This 2-day specialist knowledge course is for risk practitioners who are responsible for embedding their entity’s risk management framework and systems in their organisation. For information and enrolment visit ERM Live Learning.
- 14 October / 10 November – F2F
- 2/3 December – Virtual
SES: a strategic perspective to managing risk
This ½ day SES only course equips leaders to influence risk culture and integration of risk into decision making and leadership processes. For information and enrolment visit SES Live Learning.
This ½ day SES only course equips leaders to influence risk culture and integration of risk into decision making and leadership processes. For information and enrolment visit SES Live Learning.
- 21 October – F2F
- 8 December – F2F
Comcover education staff can assist you with course enquiries and bookings by emailing ComcoverTraining@finance.gov.au.
