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09/05/2025

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      • Financial reporting for Commonwealth entities
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    • Machinery of Government Changes Guide
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      • What is a Machinery of Government Change?
    • Management Advisory Services Panel - FAQs
    • Managing Commonwealth Resources
      • Accounting for Leases (RMG 110)
        • Discount rates
        • Identifying a lease
        • Lease incentives
        • Lease term
        • Make good
        • Miscellaneous
        • Right-of-use assets
        • Subleases
        • Variable lease payments
      • Accounting for annual appropriations (RMG 116)
        • Appendix 2 – Illustrative examples for Administered appropriations (A)
      • Annual performance statements for Commonwealth entities (RMG 134)
      • Annual reports for Commonwealth companies (RMG 137)
        • Annual report content requirements
        • Approval, publication & presentation requirements
        • List of requirements - Commonwealth companies
        • What is an annual report?
      • Annual reports for corporate Commonwealth entities (RMG 136)
        • Annual report content requirements
        • Approval, publication & presentation requirements
        • List of requirements - corporate Commonwealth entities
        • https://www.finance.gov.au/government/managing-commonwealth-resources/annual-report-corporate-commonwealth-entities-rmg-136-0
      • Annual reports for non-corporate Commonwealth entities (RMG 135)
        • Annual report content requirements
        • List of requirements - non-corporate Commonwealth entities
        • Publication & presentation requirements
        • What is an annual report?
      • Capital budgeting by Commonwealth entities in the general government sector (RMG 124)
        • Capital Management Plan Checklist
        • Capital budgeting
        • Capital funding
        • Step-by-step guide for creating Forward Estimate Year 3 DCB, ACB and/or CDAB in CBMS
      • Commonwealth Entities Financial Statements Guide (RMG 125)
      • Commonwealth Grants (RMG 410)
        • Obligations for ministers
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        • Publishing & reporting requirements
        • The grants process
      • Commonwealth Property Management Framework (RMG 500)
        • Budgeting and Funding
        • Capital Works and Public Works
        • Defining P50 and P80
        • Introduction
        • Leasing
        • Local Impact Assessment Methodology
        • Ownership and Disposals
        • Planning
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        • Reporting
      • Commonwealth companies' executive remuneration reporting guide for annual reports (RMG 139)
        • How to calculate & report
        • Policy & practices reporting
      • Commonwealth entities' executive remuneration reporting guide for annual reports (RMG 138)
      • Corporate plans for Commonwealth companies (RMG 133)
      • Corporate plans for Commonwealth entities (RMG 132)
        • Better practice examples
      • Designating transfers of assets and liabilities as 'contributions by owners' (equity) (RMG 123)
      • Developing performance measures (RMG 131)
      • Disclosure of current and non-current assets and liabilities in financial statements (RMG 122)
      • Disposals and gifting of relevant property (RMG 213)
      • Duties of Accountable Authorities (RMG 200)
        • Duties in relation to you and others
        • Duties to govern your entity
        • Duty to establish and maintain systems relating to risk and control
        • Duty to keep your responsible Minister and the Finance Minister informed
        • Improving performance reporting and accountability
        • Other legal requirements
      • General duties of officials (RMG 203)
        • Appendix A - Comparison of complementary duties of the PGPA Act and the Public Service Act
        • Duty in relation to information
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        • Duty of care and diligence
        • Duty to act honestly, in good faith and for a proper purpose
        • Duty to disclose interests
        • Sanctions for breaching the general duties
      • Implementing the Charging Framework (RMG 302)
        • Australian Government Cost Recovery Policy
        • Glossary of terms for the Charging Framework
        • Non-regulatory Activities
        • Portfolio Charging Reviews
        • Regulatory Activities
        • Stage 1 – Policy design and authority
        • Stage 2 – Develop charging model
        • Stage 3 - Implementation
        • Stage 4 - Ongoing monitoring and evaluation
        • What is the Australian Government Charging Framework?
      • Lands Acquisition Framework (RMG 501)
      • Learning and support
        • eLearning and training modules
      • Managing money & property
        • Managing Money
          • Annual Appropriations
            • Commonwealth Programs Policy and Approval Process
            • Portfolio Budget Statements
          • Banking Money
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          • Entering arrangements and committing relevant money
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      • Managing risk & internal accountability
        • Duties
        • Foreign exchange risk management
        • Risk & Internal Controls
          • *NEW Implementing the Commonwealth Risk Management Policy (RMG 211)
          • Accountable Authority Instructions (AAIs) - RMG 206
          • Audit committees
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            • Information for audit committee members
          • Joint Committee of Public Accounts and Audit - Responding to Parliamentary Committee Reports
          • Prescribing officials
          • Reporting Non-compliance
      • Meeting the Senate Order for Consulting Services (RMG 406)
        • Senate Order reporting requirements
        • Statement and data sources
      • Notification of significant non-compliance with the finance law (RMG 214)
        • Additional reporting in the annual report
        • Case Studies
        • Finance law and significant non-compliance
        • Flow chart - 'Significant' non-compliance with the Finance law
        • What should be reported?
      • Other CRF arrangements
      • Other CRF money (RMG 303)
      • PGPA Legislation
      • Planning and reporting
        • Annual Reporting
        • Commonwealth Performance Framework
          • Evaluation in the Commonwealth (RMG 130)
          • Measuring
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      • Prescribing officials (RMG 212)
      • Preventing, detecting and dealing with fraud (RMG 201)
      • Principle 2: Risk based and data driven
      • Principle 3: Collaboration and engagement
      • Regulator Performance (RMG 128)
      • Reporting performance information in Portfolio Budget Statements (RMG 129)
        • Clear read between the PBS and corporate plan
      • Risk Potential Assessment Tool (RMG 107)
        • Completing the Risk Potential Assessment Tool
      • Specialist Investment Vehicles (SIVs) (RMG 127)
        • Board and corporate governance
        • Cooperation and collaboration
        • Planning and reporting
        • Risk governance and management
      • The banking of cash by Commonwealth entities (RMG 413)
      • Treatment of common remuneration items
      • What is other CRF money?
      • Structure of the Australian Government Public Sector
        • Australian Government Organisations Register
          • AGOR Quarterly Report
          • Archived Register of movements list
          • Archived Spreadsheet of bodies
          • Australian Government Organisations Register - Guide to Fields
          • Australian Government Organisations Register - Types of Bodies
        • Commonwealth Governance Structures Policy (Governance Policy)
        • Creating a new government body
        • PGPA Act Flipchart and List
        • Reviewing an existing government body
        • Types of Australian Government Bodies
    • Ministerial and Parliamentary Services
    • Procurement
      • 2019 Commonwealth Procurement Awards for Excellence – Recipients
      • 2020 Commonwealth Procurement Awards for Excellence – Recipients
      • 2022 Commonwealth Procurement Awards for Excellence – Recipients
      • 2024 Commonwealth Procurement and Contract Management Awards for Excellence
        • 2024 Commonwealth Procurement and Contract Management Awards for Excellence – Recipients
      • Business Advisory
      • Buying for the Australian Government
        • Accountability and Transparency
          • Ministerial involvement in the conduct of procurement
        • Additional Reporting on Confidentiality
        • Assessing Financial Viability
        • Confidentiality Throughout the Procurement Cycle
        • Contract Considerations for Commonwealth Entities on Procuring Private Sector Data
        • Contract Issues
        • Contracts End Dates
        • Cooperative Agency Procurement
        • Ethics and Probity in Procurement
        • Exemptions from Division Two
        • Guidance on law enforcement and intelligence information for Australian Government procuring entities
        • Handling Complaints
        • Incorporating Sustainability
        • Panel Arrangements
        • Policy Framework
        • Policy Framework
        • Procurement Connected Policies
        • Procurement Practice
          • SME Exemption
        • Procurement Process Considerations
        • Providing Feedback
        • Reporting Requirements
        • Third Party Procurement
        • Transparency in Commonwealth Government Procurement
      • Centre of Procurement Excellence
        • Commonwealth Procurement and Contract Management Capability Self-Assessment Survey Whole of Government Results
      • Commonwealth Contracting Suite (CCS)
        • Change Record September 2022
      • Commonwealth Contracting Suite - Frequently Asked Questions (FAQs)
      • Commonwealth Procurement Awards for Excellence – Nominations Now Open!
      • Commonwealth Procurement Rules
        • Accountability and Transparency
        • Additional Rules
        • Appendix A: Exemptions
        • Appendix B: Definitions
        • Efficient, Effective, Economical and Ethical Procurement
        • Encouraging Competition
        • Foreword
        • How to Use the Commonwealth Procurement Rules
        • Procurement Framework
        • Procurement Method
        • Procurement Risk
        • Value for Money
      • Consideration of Economic Benefits in Procurement
        • Updated Guidance on Economic Benefits and Further Advice
      • Contract Management Guide
      • Defining an Australian Business for Commonwealth Procurement
        • Definition of an Australian Business and Further Guidance
        • Public Consultation
      • Enterprise Resource Planning Software as a Service
      • Ethical Conduct of Suppliers
        • Commonwealth Supplier Code of Conduct
          • Commonwealth Supplier Code of Conduct
          • Guidance for Commonwealth entities
        • Supplier Information
      • Governance and Executive Search
      • Procurement Policy Notes
        • COVID-19 – Procurement Policy Note
        • Policy Note
        • Procurement Policy Note - Preclusion of Engineered Stone in Commonwealth Contracts
        • Update on Procurement of Goods and Services from PricewaterhouseCoopers
        • Procurement Policy Note - Ethical conduct of tenderers and suppliers
      • Procurement complaints
      • Public consultation Economic Benefits Guidance
      • Statistics on Australian Government Procurement Contracts
      • The Stationery and Office Supplies (SOS II) Panel
      • Vehicle Leasing & Fleet Management
        • Fleet Vehicle Selection Policy
        • Insurance Risk Management
        • Low Emission Vehicle Target
        • Roles and Responsibilities - AGF, Entity Fleet Managers and sgfleet
      • Whole of Australian Government Procurement
        • Management Advisory Services Panel
          • About the panel
          • MAS Panel user guide
          • Order Services
          • Panel Refresh - MAS Panel
          • Reporting - MAS Panel
          • Scope of Services
          • Use the panel
          • What's new - MAS Panel
        • People Panel
    • Progressing Australia’s Regulatory Reform Agenda
    • Property and Construction
      • Australian Government Property Register
      • Centres for National Resilience
      • Commonwealth Land Holdings
      • Commonwealth Property Disposal Policy
      • Glossary
      • How to create a Building Accessibility Guide
      • Key contacts for Property and Construction
      • Lands Acquisition Act 1989 (LAA)
      • Leased office accommodation
        • Australian Government Office Occupancy Report
      • National Security Office Precinct
        • Project Updates
      • Planning Guidance
      • Property Compliance Reporting
        • Annual Compliance Report - 2023
        • Golden Sun Moth Archival Record
      • Property Services Coordinated Procurement
      • Public Works Committee
    • Public Data
      • Australian Data Strategy
      • Data and Digital Ministers Meeting
        • Data Profession Community of Practice
        • Data and Digital Ministers Meeting - Trust Principles
        • Intergovernmental Agreement on Data Sharing
        • Multilateral Data Sharing Agreement
        • National framework for the assurance of artificial intelligence in government
          • Cornerstones of assurance
          • Implementing Australia’s AI Ethics Principles in government
          • Introduction
          • Resources
          • Statement from Data and Digital Ministers
        • State of the Data and Digital Nation
        • Terms of Reference
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        • Chief Data Officer Information Pack
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          • Capability & Culture
          • Data by Design
          • Describe
          • Integrate
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          • Security
        • Data Champions Network
        • Data Ethics Framework
        • Data Governance Framwork
        • Data Integration Partnership for Australia
        • Data Maturity Assessment Tool
        • Data Sharing and Release Reforms
        • Graduate Data Network
          • Australian Government Data Forum
          • Key dates and progress
            • Delving into Data at the 2022 Graduate Forum
        • SES Accountabilities for Data
        • Statutory Review of the Data Availability and Transparency Act 2022
    • Service Delivery Office
      • SDO About Us
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    • Setting up a Commonwealth entity
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    • Specialist Investment Vehicles
      • Australian Infrastructure Financing Facility for the Pacific
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    • Superannuation
      • Arrangements for Australian Government employees and statutory office holders
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        • Commonwealth Superannuation Scheme (CSS)
        • Governance - Superannuation
          • Relevant legislation and responsible ministers
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        • Overview of the Parliamentary Superannuation Act 2004
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      • Superannuation costs and reports
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        • Judges of the Federal Circuit Court of Australia Long Term Cost Reports
        • Judges' Pensions Scheme - Long Term Cost Reports
        • PCSS Long Term Cost Reports
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        • Superannuation Costs for Agencies
    • The new APS ERP approach
    • Travel Arrangements
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        • 2018 Advices
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      • Ministerial Communications Network Service Catalogue
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  • Business
    • Buy Australian Plan
    • Find a grant (GrantConnect)
    • Procurement
      • Complaints Handling Charter Complaints
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      • Whole of Australian Government Procurement - Selling
  • Individuals
    • Act of grace payments, waiver of debts to the Commonwealth, Compensation for Detriment caused by Defective Administration (CDDA)
      • Act of grace payments
      • Application process
      • Information for Commonwealth entities about acts of grace and waivers of debt
      • Scheme for Compensation for Detriment caused by Defective Administration (RMG 409)
      • Waiver of debt
    • Find a grant (GrantConnect)
  • Publications
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    • Charter of Budget Honesty - Policy Costing Guidelines
    • Commonwealth Budget
    • Corporate Plan 2020-21
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    • Pre-election Economic and Fiscal Outlook
    • Resource Management Guides
      • Accounting for concessional loans (RMG 115)
      • Accounting for decommissioning, restoration and similar provisions to make good (RMG 114)
        • Appendix A – Illustrative Examples
        • Appendix B – Flowchart of accounting for changes in make good provision estimates
        • Appendix C – Glossary & Acronyms
      • Accounting for internally developed software and cloud computing arrangements (RMG 109)
        • Appendix 1 - Project cost allocations
        • Appendix 2 - Costs to expense and capitalise
        • Cloud Computing Arrangements
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        • Website Costs
      • Accounting for machinery of government changes (RMG 118)
        • Annual appropriation transfers & discontinued operations
        • Calculating annual appropriation transfer amounts
        • Implementation & PGPA Act section 75 determinations
        • Introduction & accounting requirements
      • Accounting for non-current assets held for sale (RMG 111)
      • Accounting for subsequent expenditure on property, plant and equipment (RMG 113)
      • Audit committees (RMG 202)
      • Commitment of Relevant Money (RMG 400)
      • Commonwealth Grants and Procurement Connected Policies (RMG 415)
      • Domestic Travel Policy (RMG 404)
      • Government Business Enterprises (GBEs) (RMG 126)
      • Grants, Procurements and other financial arrangements (RMG 411)
      • Guidance on the Assurance Reviews Process (RMG 106)
      • Guide to Appropriations (RMG 100)
        • Key contacts for Guide to Appropriations (RMG 100)
      • Handling complaints under the Government Procurement (Judicial Review) Act 2018 (RMG 422)
      • Identification of general insurance contracts for accounting purposes (RMG 112)
        • Appendix A - Definitions
      • Indemnities (RMG 414)
      • Investment by Commonwealth entities (RMG 301)
      • Mandatory use of the Commonwealth Contracting Suite for procurement under $200,000 (RMG 420)
      • Meeting the Senate Order for Entity Contracts (RMG 403)
      • Official International Travel – Use of the best fare of the day (RMG 405)
      • Payment pending probate - (RMG 402)
      • Procurement Publishing and Reporting Obligations (RMG 423)
        • Approaching the market
        • Characteristics of consultancy contracts and common examples
        • Contracting & reporting
        • Exemptions from reporting
        • Other reporting obligations
        • Planning a procurement
        • Quality assurance
      • Reporting requirements following machinery of government changes (RMG 119)
        • Determining reporting requirements
        • Entity has ceased to exist
        • Entity not ceased – impracticable to report
        • Legislative framework for reporting
        • Miscellaneous reporting
        • Presentation requirements
        • Reporting for transferred functions
      • Requests for discretionary financial assistance under the Public Governance, Performance and Accountability Act 2013 (RMG 401)
      • Restrictions on advertising for open Approaches to Market (ATMs) (RMG 407)
      • Retainable receipts (RMG 307)
      • Scheme for Compensation for Detriment caused by Defective Administration (RMG 409)
      • Supplier Pay On-Time or Pay Interest Policy (RMG 417)
    • Annual Report 2016-17
    • Annual Report 2017-18
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