RMG-135 has been updated for the 2024-25 reporting period, including new requirements and updates to current requirements to make guidance clearer:
- New reporting targets under the Strategic Commissioning Framework
- Updated guidance to help understand declaring significant breaches of Finance Law, and when to report on this in an annual report
- Updates to the Climate Action in Government Operations activities, including Commonwealth Climate Disclosure actions
- Updated guidance on reporting on consultancy and non-consultancy contracts.
For any queries, please contact PGPA.
RMGs are guidance documents. The purpose of an RMG is to support PGPA Act entities and companies in meeting the requirements of the PGPA framework. As guides, RMGs explain the legislation and policy requirements in plain English. RMGs support accountable authorities and officials to apply the intent of the framework. It is an official’s responsibility to ensure that Finance guidance is monitored regularly for updates, including changes in policy/requirements.
Produce your annual report using the Digital Annual Reporting Tool
Did you know you can use the Digital Annual Reporting Tool (DART) to build your annual report from start to finish? This version can then be downloaded as a Word document which can be provided to your graphic designer, if needed. It can be printed to meet tabling requirements, providing for an efficient and streamlined process. The DART will then publish the annual report to the Transparency Portal.
The Digital Annual Reports Team hosts the Digital Annual Reports GovTEAMS community. This community provides useful information and training material on how annual report coordinators can use the DART to produce and publish an annual report.
Training materials are also available at: Digital Annual Reporting Tool training. Join the Digital Annual Reports GovTEAMS community today by emailing the Digital Annual Reporting Team.
Audience
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 2024.
Key points
This guide:
explains what an annual report is
lists the required content for annual reports
describes how to prepare and publish an annual report
specifies the digital publication requirements, including standard data templates that entities are required to complete when creating and publishing the annual report using the Digital Annual Reporting Tool.
Resources
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 Statement 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.
