The PGPA Act sets out requirements for performance planning and reporting to promote accountability to ministers, the Parliament and the public for the use of public resources.

For each reporting period, you must prepare and publish:
- a corporate plan that sets out the purposes of your entity
- if you receive appropriations from the Parliament, Portfolio Budget Statements, which provide budgetary information related to your corporate plan and annual performance statements
- an annual report, which must be tabled in the Parliament and contain annual performance statements, that reports on the financial and non-financial performance of your entity.
Corporate planning
The corporate plan is the principal planning document for your entity. Corporate plans must cover at least four reporting periods and address:
- the purposes of your entity
- the environment in which your entity will operate
- how your entity’s performance will be measured and assessed
- the capability of your entity, including the key strategies and plans that your entity will implement to achieve its purposes
- the risk oversight and management systems of your entity.
Unless otherwise provided by legislation, the corporate plan must be:
- given to your minister and the Finance Minister as soon as practicable after it is prepared and before it is published. To meet the requirement to give the corporate plan to the Finance Minister, a copy of your corporate plan should be sent to the Department of Finance at PGPA@finance.gov.au.
- Entities do not need to send a copy of the corporate plan to the Office of the Finance Minister directly.
- published on your entity’s website by the last day of the second month of the reporting period. For most entities, this will be by 31 August each year.
For guidance on preparing corporate plans, see RMG-132 Corporate Plans for Commonwealth entities or RMG-133 Corporate plans for Commonwealth companies. These guides are available under Tools and templates.
Keeping accounts and records
You must ensure accounts and records are kept that:
- explain your entity’s performance in achieving its purposes and enable measurement and assessment of that performance
- record and explain your entity’s transactions and financial position.
Annual reporting
After the end of each reporting year, you must prepare an annual report for your entity that includes:
- annual performance statements
- audited annual financial statements.
The annual report must meet the requirements for set out in the PGPA Rule.
Unless otherwise provided by legislation, you must provide your entity’s annual report to your Minister by the 15th day of the fourth month after the end of the reporting period for your entity (usually 15 October), for tabling in parliament by your Minister.
For guidance on preparing annual reports, see RMG-135 Annual reports for non-corporate Commonwealth entities; RMG-136 Annual reports for corporate Commonwealth entities; or RMG-137 Annual reports for Commonwealth companies. These guides are available under Tools and templates.
Annual performance statements
The annual performance statements provide an assessment of the extent to which your entity has succeeded in achieving its purposes. The statements must provide a direct acquittal of the performance criteria in your entity’s corporate plan and Portfolio Budget Statements for the reporting period.
For guidance on preparing annual performance statement, see RMG-134 Annual performance statements for Commonwealth entities. This guide is available under Tools and templates.
Audited annual performance statements
The PGPA Financial Reporting Rule sets out minimum requirements for all reporting entities in preparing financial statements.
This rule promotes consistency between entities’ financial statements and enables the preparation of the Australian Government’s consolidated financial statements.
For guidance on preparing annual financial statements, see RMG-125 Commonwealth Entities Financial Statements Guide and the Financial Statements Better Practice Guide. These guides are available under Tools and templates.