PGPA legislation, associated instruments and policies

Public Governance, Performance and Accountability Act 2013

The Public Governance, Performance and Accountability Act 2013 (PGPA Act) establishes a coherent system of governance and accountability for public resources, with an emphasis on planning, performance and reporting.

The PGPA Act applies to all Commonwealth entities and Commonwealth companies. 

The official version of the PGPA Act is available under Policies, legislation and guidelines.
 

Public Governance, Performance and Accountability Rule 2014

The Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) and other legislative instruments establish the requirements and procedures necessary to give effect to the governance, performance and accountability matters covered by the PGPA Act.

The most current version of the PGPA Rule is available under Policies, legislation and guidelines.
 

PGPA associated instruments and policies

The following instruments and policies of the Australian Government are currently in effect under, or support, the PGPA Act (and which entities or companies they apply to):
 

Instruments and Policies

Non-corporate Commonwealth entities

Corporate Commonwealth entities

Commonwealth companies

Guide to Appropriations

PGPA Rule 2014

Commonwealth Procurement Rules (CPRs)

CCEs prescribed in section 30 PGPA Rule

 

Commonwealth Grants Rules and Guidelines (CGRGs)

 

 

PGPA Financial Reporting Rule 2015

 

PGPA Investment Authorisation 2014

 

9 prescribed CCEs entitled to maintain investments under s59 of the PGPA Act

 

Finance Minister’s Delegations:

 

 

Finance Minister determinations to establish, vary or revoke a special account (section 78 of the PGPA Act ).

 

 

PGPA (Relevant Company) Rule 2016

 

 

prescribes relevant companies under s 85 PGPA Act

Rules establishing Commonwealth Corporate Entities:

 

 

Policies of the Australian Government include:

Procurement related policies apply to CCEs prescribed in section 30 PGPA Rule

 

Government policy orders (to apply policies of the Australian Government to corporate Commonwealth entities)

 

The Finance Minister can also make determinations to adjust annual appropriations between non‑corporate Commonwealth entities (section 75 of the PGPA Act).

The Finance Secretary can give written directions to Commonwealth entities (s36) and Commonwealth companies (s96) in relation to the form of Budget estimates.

Minister to inform Parliament of certain events

The PGPA Act requires a Minister to table a notice to notify each House of Parliament of certain events under section 72 of the PGPA Act.

Finance have developed a template for ministers to inform Parliament available under Tools and templates. When tabling a section 72 notice, a copy should be provided to the Department of Finance at: PGPA@finance.gov.au.

Government Policy Orders

GPO date GPO Applies to

24/08/2017

Public Governance, Performance and Accountability (Charging for Regulatory Activities) Order 2017

 

Australian Grape and Wine Authority
Australian Maritime Safety Authority
Australian Pesticides and Veterinary Medicines Authority
Civil Aviation Safety Authority
Comcare
Director of National Parks
Food Standards Australia New Zealand
National Offshore Petroleum Safety and Environmental Management Authority
Sydney Harbour Federation Trust

25/11/2016

Public Governance, Performance and Accountability (Location of Corporate Commonwealth Entities) Order 2016

Australian Pesticides and Veterinary Medicines Authority

Complying with a Government Policy Order

For a corporate Commonwealth entity or Commonwealth company that is subject to a Government Policy Order:

  • the accountable authority of the corporate Commonwealth entity (section 22(3) PGPA Act) or the directors of the company (section 93(3) PGPA Act) must ensure the Government Policy Order is complied with by:
    • their entity or company, and
    • any subsidiaries of their entity or company, so far as practicable.
  • the corporate Commonwealth entity(section 17BE(e) PGPA Rule) or company (section 28E(d) PGPA Rule) must include details of the Government Policy Order in their annual report
  • non-compliance with the Government Policy Order may constitute significant non‑compliance with finance law and will need to be disclosed to the responsible Minister by the corporate Commonwealth entity (section 19 PGPA Act) or the company (section 91 PGPA Act) as soon as practicable.

Finance Minister’s delegation of powers and functions in PGPA legislation

The Finance Minister has delegated some powers and functions in the PGPA Act to accountable authorities of non-corporate Commonwealth entities (in accordance with s107(1)).

Delegates must comply with the directions in the delegation instruments.. 

Current delegations

The current delegations are the instruments signed on 15 January 2021 commencing on 1 February 2021:

  • The PGPA (Finance Minister to Accountable Authorities of Non-Corporate Commonwealth Entities) Delegation 2021
  • The PGPA (Finance Minister to Finance Secretary) Delegation 2021

The current delegation instruments are available in the table above and under Related Resources in Policies, legislation and guidelines.

If you would like information in relation to superseded PGPA delegations or have any queries related to PGPA delegations, please contact us at PGPA@finance.gov.au.

Powers and functions that can be delegated

Accountable authorities of non‑corporate Commonwealth entities can delegate the following powers, functions or duties in the PGPA Act to officials (in accordance with s110(1)(a)):

PGPA Act Sections:

  • Section 23 - power to approve commitments, enter into, vary and administer arrangements (including other CRF money arrangements)
  • Section 24 - power to establish advisory boards
  • Section 36 - duty to prepare budget estimates for the entity
  • Section 45 - duty to establish an audit committee for the entity
  • Section 46 - duty to prepare the annual report for the entity

PGPA Rule Sections:

  • Section 10 - duty to prevent, detect and deal with fraud
  • Section 11 - duty to recover debts.

Accountable authorities of non‑corporate Commonwealth entities can subdelegate the following powers in the PGPA Act to officials that are delegated to them by the Finance Minister (in accordance with s110(1)(b), (5) and (6)):

PGPA Act Sections:

  • Section 53 - power to conduct banking business in Australia
  • Section 56 - power to use credit cards to borrow
  • Section 60 - power to grant certain indemnities, guarantees or warranties on behalf of the Commonwealth
  • Section 63 - power to modify the terms and conditions for amounts owing to the Commonwealth
  • Section 66 - power to authorise a gift of relevant property
  • Section 77 - power to repay amounts paid to the Commonwealth

PGPA Rule Sections:

  • Section 25 - power to authorise the payment of an amount owed to person at time of death.

Accountable authorities of certain specified non‑corporate Commonwealth entities can also subdelegate the following powers:

PGPA Act Sections:

  • Section 53 - power to conduct banking business outside Australia
  • Section 58 - power to invest relevant money in authorised investments
  • Section 63 - power to waive amounts owing to the Commonwealth.

Powers, functions and duties that cannot be delegated

The following powers, functions or duties in the PGPA Act cannot be delegated by the accountable authority (s110(2)):

PGPA Act Sections:

  • Section 15 - duty to govern the entity (along with Section 21 - duty to govern an entity in a way that is not inconsistent with the policies of the Australian Government).
  • Section 16 - duty to establish and maintain systems relating to risk and control
  • Section 17 - duty to encourage cooperation with others
  • Section 18 - duty in relation to requirements imposed on others
  • Section 19 - duty to keep responsible Minister and Finance Minister informed
  • Section 20A - power to give written accountable authority instructions
  • Section 35 - requirement to prepare corporate plan for the entity
  • Section 37 - requirement to have records about performance of the entity
  • Section 38 - requirement to measure and assess the performance of the entity
  • Section 39 - requirement to prepare annual performance statements for the entity
  • Section 41 - requirement to have accounts and records for the entity
  • Section 42 - requirement to prepare annual financial statements for the entity
  • Section 43 - requirement to include audited annual financial statements in the entity's annual report.

PGPA Rule Section:

  • PGPA Rule Section 29 - requires an accountable authority to ensure any arrangement entered into relating to the receipt, custody or expenditure of other CRF complies with Rule subsection 29(2) (note that this is not a power to enter into other CRF arrangements. The power to enter into arrangements in the PGPA Act including other CRF arrangements comes from section 23 and this power can be delegated).

 


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