Annual reports for non-corporate Commonwealth entities (RMG 135)

RMG-135 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 and a Pilot Commonwealth Climate Disclosure reporting for Departments of State
  • 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 non‑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.  
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, glossary terms and relevant sections of the PGPA Act and Rule are located under Tools and Templates in the right-hand menu.

Entity Resource Statements and expenses for outcomes

  • For non-corporate Commonwealth entities required to summarise the total resources of the entity and the total payments made by the entity in a table. The preferred format for this table is under Tools and templates.

List of requirements template - non-corporate Commonwealth entities

  • This template includes the list of requirements set out in Schedule 2 of the PGPA Rule and is available under Tools and templates. 

Digital Reporting Tool data templates

  • This document contains all the data templates that are required to be completed for the 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.

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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