Annual reports for corporate Commonwealth entities (RMG 136)

RMG-136 has been updated to reflect revised requirements for the 2023-24 reporting cycle:

  • Other Highly Paid Staff (OHPS) reporting – the lower threshold has increased to 
    $250,000 - $270,000
  • New requirements for Climate Action in Government Operations reporting
  • Refreshed Data Templates, with updates to the financial performance data templates.

For any questions on these updates, please contact the Digital Annual Reporting Team.


This guide applies to the accountable authorities, chief financial officers, chief operating officers, program managers and officials responsible for contributing to the delivery of the annual report within corporate Commonwealth entities.

This guide applies to annual reports being prepared for reporting periods that begin on or after 1 July 2023.

Key points

This guide:

  • provides detail on what an annual report is
  • outlines mandatory content for annual reports
  • sets out how to prepare and publish an annual report
  • defines mandatory digital publication requirements, including standard data templates that entities are required to complete when producing and publishing the annual report using the Digital Annual Reporting Tool (the Tool).
For access to the Digital Annual Reporting Tool, entity annual report coordinators should email the Digital Annual Reporting Team.


Related resources including tables and data templates, guidance, glossary terms and relevant sections of the PGPA Act and Rule are located in the right-hand menu.

List of requirements template - corporate Commonwealth entities

  • This template includes the list of requirements set out in Schedule 2A of the PGPA Rule and is available under Tools and templates.  
  • To support this, the Annual report content requirements page has been structured in the same order as the list of requirements.

Digital Annual Reporting Tool data templates

  • Contains all the data templates that are required to be completed for the Digital Annual Reporting Tool and is available under Tools and templates.
  • Where a requirement has an associated data template, a reference to that template is provided above the requirement in this RMG.
  • The financial data templates only capture a subset of the required information from the financial statements.
  • The non-financial data templates help to meet minimum reporting requirements for either part or all of the provisions that they relate to.


Key information to assist you in meeting your annual report requirements

Have you joined the Digital Annual Reports GovTEAMS community?

The Digital Annual Reports Team hosts a community which provides useful information and training material on how annual report coordinators can use the Digital Annual Reporting Tool to produce and publish an annual report.

To join the community email the Digital Annual Reporting Team.

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