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


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 2021.

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 (the Tool). 
For access to the Digital Annual Reporting Tool, entity annual report coordinators should email

Related resources including appendices (containing tables and data templates), glossary terms and relevant sections of the PGPA Act and Rule are located in the right hand menu.

Appendix A: Entity resource statements and resources for outcomes

  • This appendix is 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.

Appendix B: List of requirements template - non-corporate Commonwealth entities

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

Appendix C: Digital Annual Reporting Tool data templates

  • This appendix contains all the data templates that are required to be completed for the Tool and is available under Tools and templates.
  • Where a provision has an associated data template, a reference to that template is provided above the provision.
  • 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 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 Tool to produce and publish an annual report.

To join the community email

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