Machinery of Government Changes

A Machinery of Government (MoG) change, sometimes referred to as an Administrative Arrangements Order (AAO) change, follows a Prime Ministerial decision to abolish or create an entity, move functions or responsibilities between entities, or move functions into, or out of, the Australian Public Service. These changes may be documented in correspondence from the Prime Minister, or in orders issued by the Governor-General.

The AAOs, in particular, formally allocate executive responsibility among Ministers. They also set out which matters and legislation are administered by which department or portfolio.

The Machinery of Government (MoG) changes: a guide for entities (MoG Changes Guide) is published jointly by the Australian Public Service Commission (APSC) and the Department of Finance (Finance) and provides practical guidance to entities to support the implementation of MoG changes. The MoG Changes Guide is available under Related Resources in the right hand menu.
A toolkit of practical resources for entities implementing MoG changes is also available under Tools and templates.

Finance plays an important role in assisting Government to ensure its policy objectives are met through advice on government’s expenditure and providing effective governance and stewardship of public sector resourcing and reporting.

Finance supports entities in their implementation of MoG changes by:
  • facilitating liaison between affected entities to agree tasks and processes, set milestones for implementation, and establish points of contact within Finance and across the APS for further advice
  • advising on governance arrangements (including advisory and dispute resolution arrangements), superannuation, accounting and budgeting, annual reports, performance reporting, corporate plans, grants, procurements, shared services, insurance, banking, appropriations (including special appropriations and special accounts) and outcome statements, Australian Government investment funds, government business enterprises, advertising and average staffing levels
  • managing the transfers of annual appropriations between entities and preparing determinations under section 75 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) for consideration by the Finance Minister’s delegate
  • working with affected entities, relevant Agency Advice Units (AAUs) and the Central Budget Management System (CBMS) Team to implement required changes to outcome-programs structures and process the necessary cash, estimates and actuals reporting changes within CBMS
  • managing whole-of-government procurement arrangements for property-related services and providing advice on property management including the physical relocations of staff, tenancies and fit-outs.


Other entities also play an important role advising and supporting entities implementing MoG changes:
Australian Public Service Commission (APSC)

The APSC supports the implementation of MoG changes by:

  • making determinations under section 72 of the Public Service Act 1999 (PS Act) to move or engage employees
  • providing advice on the PS Act, remuneration policy, terms and conditions of employment and workplace arrangements under the Australian Government’s applicable public sector workplace relations policy.


Department of the Prime Minister and Cabinet (PM&C)

PM&C supports the implementation of MoG changes by:

  • informing entities of and providing advice on the Prime Minister’s decisions on MoG changes and AAO changes.


Government Division:

National Archives of Australia (NAA)

NAA supports the implementation of MoG changes by:

  • permitting the transfer of custody or ownership of records outside the Commonwealth where appropriate
  • providing advice on policy, mechanisms and standards for the transfer of information, records and data between entities.


Queries regarding transfers of information can be directed to the NAA’s Agency Service Centre.

Other Related Guidance

Other related guidance which may be useful to entities includes:

Setting up a new entity
All MoG related queries for Finance should be directed to

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