List of Resource Management Guides (RMGs) - Summary

Display RMGs by: A-Z Number order Topic Summary

  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This Resource Management Guide (RMG) applies to all officials involved in resource management and the expenditure of Commonwealth moneys (e.g. accountable authorities, chief financial officers, officers with spending delegations, finance teams etc).

    Key points

    This RMG provides a point of reference for information on Commonwealth appropriations, appropriation Acts and related issues and outlines the Constitutional basis for appropriations, particularly that:

    • all revenues or moneys raised or received by government shall form one Consolidated Revenue Fund (CRF)
    • no money shall be drawn from the CRF except under an appropriation made by law.

    The purpose of this RMG is to provide entity officials with information to support their understanding of appropriation Acts, associated Acts and rules that apply to establishing and amending appropriations, and how these underpin the rules and processes for expending Commonwealth money. This guide:

    • summarises the relationship between appropriations and the Budget process
    • explains the different types of appropriations and how they are created, increased or decreased
    • demonstrates how breaches of the Constitution can occur when spending public money and explains how they can be avoided
    • provides information on how the Goods and Services Tax (GST) impacts appropriations.
    This RMG replaces RMG 100 - Guide to Appropriations (i.e. Finance online appropriations guidance, posted 13 October 2021).
  • Topic
    PGPA Act, Assurance and accounting
    Audience

    The Australian Government Assurance Reviews Framework applies to some non-corporate Commonwealth entities (NCEs). This guide applies to officials of NCEs who are responsible for conducting Assurance Reviews, and Assurance Reviewers. 

    Key points

    This guide provides an overview of the Australian Government Assurance Reviews process and assist NCEs, Assurance Reviewers and other participants to understand their roles and responsibilities.

    Assurance Reviews are principle based, providing flexibility for refining and adapting to changing environments, including financial risk and complexities associated with governance.

    Information in this guide is designed to be applied using common sense as relevant to the circumstances of each program/project under review.

  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This guide applies to officials of Commonwealth entities who are responsible for preparing Risk Potential Assessment Tools as part of a New Policy Proposal (NPP) within the Budget process.

    Key points

    Budget Policy requires that entities complete a Risk Potential Assessment Tool (RPAT) for each NPP with an estimated financial implication of $30 million or above. The RPAT may still be used as an opt-in better practice measure for NPPs with financial implications of less than $30 million.

    The purpose of the RPAT is to assist entities to determine and communicate the potential risk of a proposal to ministers before seeking cabinet’s agreement. The risk rating of a proposal can also inform whether additional assurance processes may apply.

  • Topic
    Accounting Policy, PGPA Act
    Audience
    Key points
  • Topic
    Accounting Policy, PGPA Act, Assurance and accounting
    Audience
    Key points
  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This guide applies to all officials, particularly chief financial officers and finance teams, in Commonwealth entities that have non-current assets (NCAs) that are held for sale.

    Key points

    This guide:

  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This guide applies to all officials, particularly chief financial officers and finance teams, in Commonwealth entities that enter into contracts that transfer insurance risk to another party.

    Key points

    This guide:

    • provides guidance for determining whether insurance arrangements established by Commonwealth entities are classified as general insurance contracts (GICs), in the context of Australian Accounting Standards Board (AASB) 1023 General Insurance Contracts (AASB 1023)
    • only applies to GICs under AASB 1023, even where an entity does not conduct an insurance business
    • replaces Identification of general insurance contracts for accounting purposes (RMG 112), dated November 2016.
  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This guide is for use by Commonwealth entity officials (e.g. finance teams) with responsibility for subsequent expenditure on items of property, plant and equipment (PPE), as defined by the Australian Accounting Standards Board (AASB), Accounting Standard AASB 116 Property, Plant and Equipment (AASB 116).

    Key points

    This guide:

    • explains when the cost of an item of PPE may be recognised as an asset
    • defines subsequent expenditure on an item of PPE and when it occurs
    • provides guidance, with illustrative examples, for determining whether subsequent expenditure on an item of PPE may be capitalised or expensed
    • provides information on the budget impacts and financial statements disclosure requirements that result from subsequent expenditure on an item of PPE.

    This guide replaces Accounting for subsequent expenditure on property, plant and equipment (RMG 113), released November 2016.

  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This guide is relevant to all finance officials (e.g. chief financial officers and finance teams) in Commonwealth entities that have obligations to dismantle, remove and restore items of property, plant and equipment (PPE).

    For ease of reference and presentation, this RMG uses ‘entities’ to mean Commonwealth entities as defined by the Public Governance, Performance and Accountability Act 2013.

    Key points

    This guide:

    • outlines the accounting and disclosure requirements for the initial recognition and subsequent accounting of make good provisions and corresponding assets, including the unwinding of the discount and changes to provision estimates
    • replaces Accounting for decommissioning, restoration and similar provisions (‘make good’) (RMG 114), released November 2016.
  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This Resource Management Guide (RMG) applies to officials in Commonwealth entities that issue concessional loans (eg accountable authorities, chief financial officers and finance teams).

    Key points

    The scope of this RMG is Commonwealth entity accounting requirements for concessional loans. Content in this guide on the ‘market-based loan’ components is also relevant to other financial instruments measured at amortised cost or at fair value.

    This RMG provides guidance on accounting for concessional loans including:

    • discounting using the effective interest method (EIM)
    • the unwinding of the discount
    • relevant Central Budget Management System (CBMS) accounts
    • illustrative examples of journal entries.

    While the guide includes some basic examples, it is not intended to address all the complexities that may arise.  Entity’s proposed approaches should be agreed with relevant audit teams in those instances.

    • This guide replaces Resource Management Guide No. 115, released November 2016.
  • Topic
    Accounting Policy, PGPA Act, Assurance and accounting
    Audience
    Key points
  • Topic
    Accounting Policy, PGPA Act
    Audience

    This guide is relevant to all officials in Commonwealth entities, particularly chief financial officers and finance teams, with responsibility for the presentation of Australian Government financial information.

    Key points

    This guide:

    • outlines the principles used in the presentation of government expenditure in the:
    • replaces Advice Paper – General principles for the recognition of expenditure in budget aggregates, dated July 2018.
  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This Resource Management Guide (RMG) applies to all relevant officials, particularly chief financial officers and finance teams, in Commonwealth entities involved in implementing machinery of government (MoG) changes.

    For ease of reference, the RMG uses ‘entities’ to mean Commonwealth entities, as defined by the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

    Key points

    This RMG outlines the accounting requirements for the implementation of MoG changes, particularly:

    • assets, liabilities, revenues and expenses transferring between entities when control of these passes from one entity to the other
    • entities’ agreement of annual appropriation transfer amounts, in accordance with section 75 of the PGPA Act.

    The scope of this RMG is aligned with AASB 1004 Contributions (AASB 1004) paragraphs 54-59 ‘Restructure of administrative arrangements’. For the purposes of paragraphs 54–59 of AASB 1004, section 26(2)(a) of the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR) defines ‘government department’ as any government controlled entity.

    This RMG excludes transfers of assets and liabilities that are not restructures of administrative arrangements. Appendix A in RMG-123 Designating transfers of assets and liabilities as ‘contributions by owners (RMG-123) outlines the steps involved in assessing whether any transfer of assets and liabilities between government entities should be accounted for as contributions by and distributions to owners, either as a restructure of administrative arrangements or otherwise.

    This RMG replaces RMG-118 Accounting for machinery of government changes, dated June 2020.

    Related resources including appendices, links to the PGPA Act and Rule and glossary terms are located in the right hand menu.

    Appendix 1: Calculating annual appropriation transfer amounts

    This appendix provides guidance on calculating annual appropriation transfer amounts and is available under Tools and templates.

    Appendix 2: Abbreviations

    This appendix provides a list of abbreviations used throughout this guidance and is available under Tools and templates.

  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This Resource Management Guide (RMG) is relevant to accountable authorities, chief financial officers and officials of Commonwealth entities with responsibility for preparing annual performance statements, annual financial statements and annual reports following a machinery of government (MoG) change.

    For ease of reference and presentation, this RMG uses ‘entities’ to mean Commonwealth entities as defined by the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

    Key points

    This guide:

    • outlines the special reporting responsibilities for preparing annual performance statements, annual financial statements and annual reports following a MoG change
    • provides guidance to assist entity officials in meeting their reporting responsibilities in accordance with the PGPA Act and Division 4 of the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule).
  • Topic
    PGPA Act, Managing risk and internal accountability
    Audience
    Key points
  • Topic
    Accounting Policy, PGPA Act
    Audience

    This guide is relevant to all officials in Australian Public Service (APS) entities that:

    • temporarily transfer employees under section 26 of the Public Service Act 1999 (Public Service Act), or
    • deploy (or choose to deploy) employees in response to a Prime Minister’s direction made under subsection 21(1) of the Public Service Act.
    Key points

    This guide provides general information about APS secondment arrangements including:

    • typical arrangements for secondments to or from APS entities, state or territory governments or community organisations
    • key considerations to be made under the Public Governance, Performance and Accountability Act 2013 (PGPA Act), including for delegating PGPA Act powers and issuing instructions to seconded officials
    • key financial considerations for typical secondment arrangements, including appropriations and the application of Australian Accounting Standards Board (AASB) accounting standards
    • charging activities under the Australian Government Charging Framework (the Charging Framework).
  • Topic
    Accounting Policy, PGPA Act, Assurance and accounting
    Audience
    Key points
  • Topic
    PGPA Act, Assurance and accounting
    Audience
    Key points
  • Topic
    PGPA Act, Assurance and accounting
    Audience
    Key points
  • Topic
    Accounting Policy, Financial Reporting, PGPA Act
    Audience
    Key points
  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This guide is relevant to Government Business Enterprises (GBEs) that are Commonwealth entities (entity GBEs) or wholly owned Commonwealth companies (company GBEs)[1]. These GBEs are subject to the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and prescribed in the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule). Company GBEs are also subject to the Corporations Act 2001 (the Corporations Act), while entity GBEs are also subject to their enabling legislation. 

    [1] That is, where the Commonwealth has a 100 per cent ownership interest in the company.

    Key points

    Laws/rules/policy: This guide outlines the oversight arrangements for entity GBEs and company GBEs that are prescribed in the PGPA Rule.

    Purpose: To provide guidance regarding board and corporate governance, planning and reporting, financial governance and other governance matters.

    Previous guidance: This guide replaces the Commonwealth Government Business Enterprise Governance and Oversight Guidelines, August 2015.

  • Topic
    PGPA Act, Commonwealth performance framework
    Audience
    Key points
  • Topic
    PGPA Act
    Audience
    Key points
  • Topic
    PGPA Act, Commonwealth performance framework
    Audience
    Key points
  • Topic
    PGPA Act
    Audience
    Key points
  • Topic
    PGPA Act
    Audience
    Key points
  • Topic
    PGPA Act, Commonwealth performance framework
    Audience
    Key points
  • Topic
    PGPA Act, Commonwealth performance framework
    Audience
    Key points
  • Topic
    PGPA Act, Commonwealth performance framework
    Audience
    Key points
  • Topic
    PGPA Act, Commonwealth performance framework
    Audience
    Key points
  • Topic
    PGPA Act
    Audience
    Key points
  • Topic
    PGPA Act
    Audience
    Key points
  • Topic
    PGPA Act
    Audience
    Key points
  • Topic
    PGPA Act, Managing risk and internal accountability
    Audience
    Key points

    The purpose of this guidance is to promote high standards of governance, performance and accountability by establishing non-binding principles and processes for effective fraud control for all Commonwealth entities and their officials and contractors. It articulates the key requirements for establishing and maintaining fraud control systems, including prevention, detection and responses to fraud.

    As the guidance has been issued by the Minister for Justice, the fraud control guidance is not the responsibility of the Department of Finance and is instead the responsibility of the Attorney-General’s Department (AGD). 
  • Topic
    PGPA Act, Managing risk and internal accountability
    Audience

    These guides are relevant to non-corporate Commonwealth entities (NCEs) and corporate Commonwealth entities (CCEs)

    It may also assist audit committees in understanding their role and responsibilities. 

    Key points
  • Topic
    PGPA Act
    Audience
    Key points
  • Topic
    PGPA Act, Managing risk and internal accountability
    Audience
    Key points
  • Topic
    PGPA Act, Managing risk and internal accountability
    Audience
    Key points
  • Topic
    PGPA Act, Managing risk and internal accountability
    Audience

    This guide is for officials in non-corporate Commonwealth entities (NCEs) who have to advise their accountable authority on consultants and independent contractors (or employees of) prescribed as officials of an NCE under subsection 9(1) item 1A of the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule).

    Key points

    Ordinarily a consultant or independent contractor is not considered an official of a Commonwealth entity for Public Governance, Performance and Accountability Act 2013 (PGPA Act) purposes (see section 13 of the PGPA Act note, however, there can be exceptions in respect of entities listed in section 9 PGPA Rule and with particular listed entities). However, item 1A of the table in subsection 9(1) of the PGPA Rule prescribes a consultant or independent contractor (or employee of) [collectively described in this document as a ‘contractor’] as an official of an NCE if the requirements listed in item 1A are met. If the requirements in item 1A are met a contractor is an official of an NCE and can be delegated powers under the PGPA Act, a Rule made under it, or the Financial Framework (Supplementary Powers) Act 1997 (FF(SP) Act).

    As a ‘prescribed official’ under the PGPA Rule the person:

    • is subject to the general duties of officials under the PGPA Act while they provide relevant services to the Commonwealth;
    • is subject to the systems of internal control in the entity, including any accountable authority instructions; and
    • requires a delegation of powers, duties or functions in the PGPA Act, a Rule made under it or the FF(SP) Act that they are required to exercise (with accompanying instructions if required).
  • Topic
    PGPA Act, Managing relevant property
    Audience
    Key points
  • Topic
    PGPA Act, Managing risk and internal accountability
    Audience

    The purpose of this guide is to provide information to Commonwealth entities on how to report significant non-compliance with the finance law under section 19 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

    Key points

    This guide is relevant to officials in non-corporate Commonwealth entities (NCEs) and corporate Commonwealth entities (CCEs) who have compliance responsibilities under the finance law relating to the governance, performance and resource management of their entity. This guidance is not relevant to Commonwealth companies, as Commonwealth companies are not Commonwealth entities for the purposes of the PGPA Act.

  • Topic
    PGPA Act, Managing relevant money
    Audience

    This guide is relevant to officials of:

    • non-corporate Commonwealth entities (NCEs) who are delegated investment power from the Finance Minister or Treasurer under section 58 of PGPA Act and section 22 PGPA Rule and
    • corporate Commonwealth entities (CCEs) who are authorised to invest relevant money under section 59 of the PGPA Act.
    Key points
  • Topic
    PGPA Act, Managing relevant property
    Audience
    Key points
  • Topic
    PGPA Act, Managing relevant property
    Audience

    This guide applies to officials of non-corporate Commonwealth entities (NCEs) who:

    • have been delegated the power to enter into, vary or administer arrangements in relation to ‘other CRF money’
    • need to brief their accountable authority about issues relating to other CRF money.
    Key points
    • Sometimes the most effective and efficient way to achieve the purposes of a NCE will be to arrange for a person outside the Commonwealth to use or manage money that belongs to the Commonwealth for and on behalf of the Commonwealth.

    • Money held for and on behalf of the Commonwealth by a person who is not an official forms part of the Consolidated Revenue Fund (CRF) for the purposes of section 81 of the Constitution and is referred to as ‘other CRF money’ in the PGPA Act (sections 8, 105(2)):

      • ‘other CRF money’ is money that makes up part of the CRF other than relevant money or money listed in section 29A of the PGPA Rule

    • A person outside the Commonwealth using or managing other CRF money is not an official, they are acting as the agent of the Commonwealth, as such:

      • they are not directly subject to the PGPA Act or rules

      • the management of other CRF money is principally addressed through the contractual arrangement.

    • The collection and expenditure of other CRF money will need to be credited and debited against an appropriation.

  • Topic
    PGPA Act, Managing relevant money
    Audience
    Key points
  • Topic
    PGPA Act
    Audience

    This guide is for officials with responsibility for managing receipts in:

    • non-corporate Commonwealth entities (NCEs)
    • corporate Commonwealth entities (CCEs), Commonwealth companies and private sector  entities/persons that manage receipts for and on behalf of an NCE (ie as an agent of an NCE).
    Key points

    This guide:

    • explains the legislation and rules that authorise NCEs to retain receipts by increasing certain existing appropriations
    • provides guidance and examples on the kinds of receipts that may be retained
    • explains how retained receipts collected by NCEs (or their agents) are managed.

    This guide replaces Retainable receipts (RMG 307), released December 2017.

  • Topic
    Commercial Investment
    Audience
    Key points
  • Topic
    PGPA Act, Using relevant money
    Audience

    The following guide is relevant to officials of non-corporate Commonwealth entities (NCEs) and corporate Commonwealth entities (CCEs) who:

    • have been delegated the power or authorised by their accountable authority to approve commitments of relevant money or enter into, vary and administer arrangements on behalf of the Commonwealth or a Commonwealth entity, and
    • are responsible for providing advice on the use of these powers to other officials or ministers.

    This guide replaces RMG 400: Approving commitments of relevant money (July 2014).

    Key points

    Non-corporate Commonwealth entities (NCEs)

    A. Committing relevant money

    1. The Commonwealth commits and spends relevant money to achieve the purposes and objectives of the Australian Government.
    2. Relevant money is money standing to the credit of any bank account of the Commonwealth (or CCE), or money that is held by the Commonwealth (or CCE).
    3. A commitment of relevant money is an activity that creates an obligation to pay relevant money. A common way to commit relevant money is by entering into an arrangement. This includes an obligation that is contingent upon certain events occurring (for example, indemnities, guarantees and warranties).

    What is an arrangement?

    1. An arrangement includes a contract, agreement, deed or understanding. An arrangement also includes any other instrument between parties that creates rights and obligations.
    2. An accountable authority of a NCE can enter into, vary and administer particular arrangements where authorised by legislation, including under section 23 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and section 32B of the Financial Framework (Supplementary Powers) Act 1997 (FF(SP) Act).
    3. The need to enter into an arrangement can arise in a variety of circumstances, for example where an entity is:
      • procuring goods or services to support its operations (such as, stationery, furnishings, information technology (ICT), consultants, electricity and other utilities, rent, travel, vehicles, subscriptions, contracts, attending conferences, legal, research and other professional services) for itself, or
      • cooperating with third parties, to achieve purposes of the entity.
    4. The purpose or outcome being sought by an entity will influence the type of arrangement that it enters into and the legislation, rules and policies that will apply (in addition to the PGPA Act), for example:

    B. Legislative authority to enter into arrangements involving the commitment of relevant money

    1. The accountable authority of a NCE must generally have legislative authority to enter into arrangements involving the commitment of relevant money. For NCEs, this legislative authority can come from:
      • for arrangements relating to the ordinary activities of government, section 23 of the PGPA Act
      • for arrangements covered by another legislative scheme, that specific legislation
      • for arrangements not authorised by either of the above and made for the purposes of an arrangement, grant or program listed in the Financial Framework (Supplementary Powers) Regulations 1997, section 32B of the FF(SP) Act (e.g. this legislation supports the entry of arrangements for the purposes of many grants programs).
    2. For more on the different ways officials can commit relevant money, see RMG 411: Grants, procurements and other financial arrangements (July 2014).

    Delegating the power to enter into an arrangement

    When to use section 23 of the PGPA Act?

    1. Section 23 of the PGPA Act provides authority for the Commonwealth to commit relevant money by entering into and varying arrangements for the ordinary activities of government. The PGPA Act provides an accountable authority with the power to:
      • enter into, vary and administer arrangements relating to the affairs of their entity (subsection 23(1)) and
      • approve commitments of relevant money for which the accountable authority is responsible (subsection 23(3)).
    2. The ordinary activities of government can include:
      • procuring goods or services for the purposes of running an entity (e.g. paying for stationery, furnishings, information technology, electricity and other utilities, rent, travel, vehicles, subscriptions or attending conferences)
      • paying contractors (e.g. engaging a consultant to conduct research for the entity)
      • paying for legal, accounting and other professional services.
    3. Typically, the ordinary activities of government are funded out of an entity’s annual departmental appropriation.

    Is a separate approval to commit relevant money required before you can enter into an arrangement under section 23 of the PGPA Act?

    1. The PGPA Act does not require a separate approval to commit relevant money to be given (under subsection 23(3)) as a precondition to an arrangement being entered into under subsection 23(1).
    2. Under the framework a delegate may enter into the arrangement under subsection 23(1) without seeking any prior approval. In these circumstances:
      • the delegate will, as an implicit part of entering into the arrangement, approve any commitment of relevant money resulting from the entry of the arrangement
      • the delegate will need to record their approval in writing as soon as practicable, in accordance with section 18 of the PGPA Rule.
    3. A written record is required because section 18 of the PGPA Rule requires approval for a commitment of relevant money to be recorded (in writing) in all cases, and not just when separate approval is required under subsection 23(3) of the PGPA Act.
    4. In managing their entity, an accountable authority can decide to implement a two step process by prescribing this requirement in the entity’s internal controls (e.g. in accountable authority instructions or in the delegation instrument itself).  In doing so, they may clarify when an approval for a commitment of relevant money will be required (under subsection 23(3)) separately to an arrangement being entered into under subsection 23(1). An accountable authority may decide that a two-step process is appropriate in certain circumstances. For example, they may decide that for an arrangement involving expenditure over a particular dollar limit:
      • an official who has been delegated power under subsection 23(3) must approve a commitment of relevant money (step 1)
      • once the relevant approval has been granted, an official who has been delegated power under subsection 23(1) can enter into the arrangement (step 2).
    5. Under this scenario, the official approving the commitment under step 1 would need to record their approval in writing as soon as practicable after giving it (section 18 of the PGPA Rule).

    When is an overarching approval to commit relevant money appropriate?

    1. Accountable authority delegations or instructions can permit an official to provide an ‘overarching approval’ for a group or class of purchases in particular circumstances. In deciding whether an overarching approval should be issued, the accountable authority and delegate will need to consider:
      • the nature of the arrangements, the extent of the entity’s internal controls, the environment the entity operates in and the risk appetite of the delegate and the entity, for example:
        • an overarching approval may be appropriate where the need for the goods or services is routine
        • the volume and price is known and the supplier is known, such as in the case of stationery supplies
      • imposing limitations on an overarching approval, for example:
        • a time limit to help ensure that conditions at the time the approval was granted are still in place when purchases are made
        • a dollar limit, e.g. purchases over a certain amount will not be covered by the approval and will require additional approval.
    1. Additional risks will exist for commitments that are non-routine. Directions issued by an accountable authority can indicate the circumstance when an overarching approval is permitted to be granted.

    Case study 1

    The CFO of Small Entity wishes to provide an overarching approval for the commitment of relevant money for stationery for the financial year. Based on expenses for previous financial years, the CFO can reasonably estimate the annual expense for stationery ($100,000). Small Entity utilises a panel of stationery providers established by its portfolio department. The terms and conditions under the panel arrangement were separately approved (i.e. assessed as being a proper use of relevant money) when the panel was set up.

    The CFO of Small Entity provides her approval for stationery purchases from the panel up to a total of $100,000 for the financial year and records this approval in writing. Once this limit has been reached for the year, a new approval is needed from the CFO. Controls are in place to monitor stationery expenses and instructions issued to entity officials on the process for ordering stationery and the type of stationery that can be purchased.

    Case Study 2

    The Business Unit Manager of a Large Entity wants to provide an overarching approval for the commitment of relevant money for all future travel within her unit for the financial year. The expenditure for previous financial years has varied considerably, and a reasonable estimate for travel within the unit cannot be accurately determined. There are a number of factors that influence the need and cost of each individual travel proposal. These include:

    • if the travel is needed in the particular situation or if alternatives can be used, i.e. video conferencing
    • if the type and class of travel is appropriate for the situation
    • if the additional costs associated with travel are appropriate, such as accommodation, meals and incidentals, or
    • if the timing of travel qualified for best fare of the day, or was in line with other government policies.

    Based on the circumstances, the Business Unit Manager decides that travel would more appropriately be considered and approved by a delegate on a case-by-case basis.
     

    Can a minister approve proposed expenditure?

    1. The PGPA Act recognises that a minister can approve a proposed expenditure of relevant money, providing they meet the requirements in section 71, namely, that the minister:
      • does not approve a proposed expenditure of relevant money unless they are satisfied, after making reasonable inquiries, that it constitutes a proper use of the money
      • record the terms of the approval in writing.
    2. If the proposed expenditure relates to a grant, then there are additional requirements in the Commonwealth Grants Rules and Guidelinesthat ministers must comply with.
    What are reasonable inquiries?
    1. Subsection 71(1) requires a minister to make reasonable inquiries about whether proposed expenditure would be a proper use of relevant money. The nature of the inquiries that the Minister will need to make in a particular case will depend on the nature, significance and value of the proposed expenditure as well as any associated risks.
    2. To be satisfied that a proposed expenditure would constitute a proper use of relevant money, the minister can take into account advice from the relevant Commonwealth entity. The entity is encouraged to take appropriate steps to advise their minister of the legal requirements of the PGPA Act and any other relevant information (such as, risks or impediments to achieving outcomes, or evidence to justify a recommendation) that may assist the minister to form a view about whether the proposed expenditure would involve a proper use of relevant money.
    What should a record of the approval of a minister include?
    1. A record of the approval is required to ensure that there is an appropriate record for accountability purposes (subsection 71(2)). The record should include relevant factual information such as the parties involved and the costs of a proposed expenditure.

    When to use the Financial Framework (Supplementary Powers) Act 1997?

    1. Section 32B of the FF(SP) Act can provide legislative authority for the Commonwealth to enter into, vary or administer an arrangement that is not authorised by section 23 of the PGPA Act or any other Commonwealth legislation.  To rely on this power, the proposed arrangement must be made for the purposes of an arrangement, grant or program listed in Schedule 1AA or 1AB of the Financial Framework (Supplementary Powers) Regulations 1997. For example, section 32B (together with the regulations) provides legislative authority for various:
      • open competitive grants rounds
      • targeted and one-off grants
      • entitlements programs that are not supported by their own legislation
      • sponsorships, subsidies and rebates
      • gifts of relevant money.

    What other legislation authorises Commonwealth expenditure?

    1. Other legislation can provide authority for the Commonwealth to spend money and/or enter arrangements.  For example, legislation can authorise:
    2. For more on these other ways to commit relevant money, see RMG 411: Grants, Procurements and Other Financial Arrangements

    C. Delegating the power to enter into an arrangement

    1.    An accountable authority can delegate the power in section 23 of the PGPA Act or section 32B of the FF(SP) Act to enter into an arrangement to:
      • officials in their entity or
      • officials of another NCE who will use or manage public resources that the accountable authority is responsible for.
    2. In delegating the power to enter into arrangements, an accountable authority must have regard to their duties in the PGPA Act, in particular:
      • their general duties in sections 25, 26, 27, 28 and 29
      • the duty to promote the proper use of the money, i.e. the efficient, effective, economical and ethical use of the money (sections 15, 16 and 18)
      • the duty to encourage cooperation to achieve common objectives, where practicable (section 17).
    3. An accountable authority can meet these duties by giving directions or instructions to officials about the commitment of relevant money, as part of the entity’s systems of risk management and internal control. For example, an accountable authority could give officials:
      • directions about the exercise of the delegated power
      • instructions about what is expected from officials to demonstrate the proper use of relevant money, such as when officials are required to obtain a separate approval to commit relevant money before entering an arrangement
      • instructions to encourage officials to consider, where practicable:
      • entering into a contract where the services can be accessed by other entities (such as the Department of Finance currently does in relation to the leasing of vehicles)
      • cooperatively sharing an arrangement that allows the inclusion of other entities
      • dealing with contracts and payments on behalf of other entities (in these cases, arrangements might also be established to reimburse the entity bearing the initial costs of such contracts).

    Who should an accountable authority delegate power to?

    1. The scope of an accountable authority’s delegation to approve a commitment of relevant money and/or enter into an arrangement will depend on the entity’s size, structure, risk appetite and operations. There is no ‘one‑size‑fits‑all’ approach for delegating relevant powers. For example:
      • in a very small entity, the accountable authority could determine that they will personally approve all commitments of relevant money, or will delegate this power to only one person (such as the CFO)
      • by contrast, in a large entity the powers may need to be delegated to a range of officials at an appropriate level to facilitate an efficient system of decision-making and administration within the entity and
      • in situations where NCEs cooperate to achieve a common objective, officials of another entity may be delegated the power to use public resources to achieve the desired outcome on behalf of government

    D. Exercising the power to enter into arrangements

    1. Accountable authorities and delegates exercising the power to commit relevant money by entering into an arrangement must meet their general duties under sections 25 to 29 of the PGPA Act. In particular, these officials must exercise the power to commit relevant money with the degree of care and diligence that a reasonable person would exercise in the same position (section 25 of the PGPA Act) and act honestly, in good faith and for a proper purpose (section 26 of the PGPA Act). This will include being suitably informed of and, where necessary, complying with:
      • their entity’s purposes and program objectives, and how the intended commitment of relevant money will support those purposes and objectives
      • the environment their entity operates in and the risk appetite of their entity
      • any relevant limitations, directions and instructions in their accountable authority’s delegation of the power or in accountable authority instructions
      • any other relevant statutory obligations (e.g. the requirement to keep a written record of any approval to commit relevant money in section 18 of the PGPA Rule, or requirements in the Commonwealth Procurement Rules or Commonwealth Grants Rules and Guidelines).
    2. Because NCEs are part of the Commonwealth, a delegate who enters into an arrangement for an NCE does so on behalf of the Commonwealth.

    What about an arrangement that involves an indemnity, guarantee or warranty?

    1. Some arrangements will not require money to be spent immediately, or at all, but will create an obligation that is contingent on particular events occurring (e.g. an indemnity, guarantee or warranty). An official considering an arrangement containing a contingent liability will need to take into account the same considerations as they do in relation to any other arrangement. However, additional considerations also arise because a contingent liability may impact and constrain the ability to allocate future resources of the entity and the Commonwealth more broadly.
    2. Section 60 of the PGPA Act gives the Finance Minister the power to grant indemnities, guarantees and warranties on behalf of the Commonwealth. The Finance Minister has delegated this power to accountable authorities in certain circumstances. That delegation is subject to particular directions (e.g. a delegate may generally only grant an indemnity, guarantee or warranty involving a contingent liability in relation to an event if the delegate is satisfied that the likelihood of the event occurring is less than 5% and the potential expenditure is likely to be less than $30 million). In order for an official to enter into an arrangement containing an indemnity, guarantee or warranty, they must have been sub‑delegated power in section 60 of the PGPA Act and must comply with any relevant directions. For further information, see RMG 414: Indemnities, guarantees and warranties.

    Who needs to be delegated power to administer an arrangement?

    1. Subsection 23(1) of the PGPA Act and subsection 32B(1) of the FF(SP) Act also confer power on an accountable authority or their delegate to administer an arrangement.  An official who makes decisions in relation to an arrangement will be ‘administering’ the arrangement. For example, a contract manager who decides that a contractor has reached a milestone and can receive their next payment will be ‘administering’ the contract. To make this decision, the contract manager must be delegated the power in subsection 23(1) of the PGPA Act or subsection 32B(1) of the FF(SP) Act.
    2. By contrast, a person who is performing processing tasks in relation to an arrangement, without making any decisions about the arrangement, is not administering the arrangement and will not need to be delegated power under subsection 23(1) of the PGPA Act or subsection 32B(1) of the FF(SP) Act.

     E. Recording an approval to commit relevant money 

    1.   An official can provide verbal approval for a commitment of relevant money. However, an official must (either when entering into an arrangement or, if required, as a separate step) make a written record of the approval as soon as              practicable after giving it (section 18 of the PGPA Rule).
    2.   If applicable, officials will also need to have regard to requirements for documenting approvals under the:
    3. The accountable authority’s instructions may set out what type of record of an approval to commit relevant money is appropriate in the circumstances. In considering what form of record will be sufficient, consider:
      • whether the record is proportionate to the significance, value, level of risk and sensitivities associated with the commitment, e.g. when hiring a taxi to attend a meeting, the cab charge voucher and a receipt from the taxi driver could themselves be sufficient to record the approval and
      • who will rely on the record.

    What is an appropriate record of an approval to commit relevant money?

    1. The written record of an approval can:
      • be paper or electronic (e.g. an email or within an information system where a delegate ‘presses a button’), provided it creates a record which can be retrieved (section 12 of the Electronic Transactions Act 1999)
      • be a signed minute, a signed purchase order or purchase order request
      • include the terms and/or basis of particular approvals
      • include other relevant information, such as the parties involved and the costs of the proposed commitment.
    2. For example, records of high-risk commitments could include, where appropriate:
      • the key elements of the proposed commitment, such as the item, cost, parties, timeframes and any risks associated with the proposal
      • any conditions on the approval, such as timing, or additional approvals and
      • contingent liabilities, such as indemnities.

    Corporate Commonwealth entities (CCEs)

    A. Committing of relevant money

    1. Commonwealth entities commit and spend relevant money to achieve the purposes and objectives of their entity and the Australian Government.
    2. Relevant money is money standing to the credit of any bank account of a CCE (or the Commonwealth), or money that is held by a CCE (or the Commonwealth).
    3. A commitment of relevant money is an activity that creates an obligation to pay relevant money. A common way to commit relevant money is by entering into an arrangement. This includes an obligation that is contingent upon certain events occurring (for example, indemnities, guarantees and warranties.

    What is an arrangement?

    1. An arrangement includes a contract, agreement, deed or understanding. An arrangement covers any other instruments between parties that create rights and obligations.
    2. The need to enter into an arrangement can arise in a variety of circumstances, for example where an entity:
      • procuring goods or services to support its operations (such as, stationery, furnishings, information technology (ICT), consultants, electricity and other utilities, rent, travel, vehicles, subscriptions, contracts, attending conferences, legal, research and other professional services) for itself, or
      • is cooperating with third parties, to achieve purposes of the entity.
    3. The purpose or outcome being sought will influence the type of arrangement. For example, the two most common types of arrangements are:
      • procurement of goods or services to support entity operations (such as, stationery, furnishings, information technology (ICT), consultants, electricity and other utilities, rent, travel, vehicles, subscriptions, contracts, attending conferences, legal, research and other professional services)
      • providing grants to others to achieve the purposes of the entity.   Legislative authority to enter into arrangements involving the commitment of relevant money

    B. Legislative authority to enter into arrangements involving the commitment of relevant money

    1. CCEs are legally separate from the Commonwealth and generally derive power to enter into arrangements involving the commitment of relevant money from their enabling legislation and from their body corporate nature.
    2. An accountable authority of a CCE may be able to delegate, or authorise officials to exercise, the power to enter into arrangements under the CCE’s enabling legislation. In deciding whether to devolve relevant powers, an accountable authority must have regard to their duties in the PGPA Act, in particular:
      • the general duties in sections 25, 26, 27, 28 and 29
      • the duty to promote the proper use of the money, i.e. the efficient, effective, economical and ethical use of the money (sections 15, 16 and 18)
      • the duty to encourage cooperation to achieve common objectives, where practicable (section 17).
    3. An accountable authority can meet these duties by giving directions or instructions to officials about the commitment of relevant money, as part of their entity’s systems of risk management and internal control. For example, an accountable authority could give officials:
      • instructions on what is expected from officials to demonstrate the proper use of relevant money
      • instructions to encourage officials to consider, where practicable:
      • entering into a contract where the services can be accessed by other entities
      • cooperatively sharing an arrangement that allows the inclusion of other entities
      • dealing with contracts and payments on behalf of other entities (in these cases, arrangements might also be established to reimburse the entity bearing the initial costs of such contracts).

    C. Exercising the power to enter into arrangement

    1. Officials who are able to enter into arrangements on behalf of a CCE must exercise the power in accordance with their general duties under sections 25 to 29 of the PGPA Act. In particular, they must exercise the power with the degree of care and diligence that a reasonable person would exercise in the same position (section 25 of the PGPA Act) and act honestly, in good faith and for a proper purpose (section 26 of the PGPA Act).  This will include being suitably informed of and, where necessary, complying with:
      • their entity’s purposes and program objectives
      • the environment their entity operates in and the risk appetite of their entity
      • any relevant instructions from their accountable authority
      • any other relevant legislative requirements (e.g. the requirement to keep a written record of an approval to commit relevant money in accordance with section 18 of the PGPA Rule or, where required, the Commonwealth Procurement Rules).

    D. Recording an approval to commit relevant money 

    1. An official can provide verbal approval for a commitment of relevant money. However, an official must make a written record of the approval as soon as practicable after giving it (section 18 of the PGPA Rule).
    2. If applicable, officials will also need to have regard to requirements for documenting approvals under Commonwealth Procurement Rules (CPRs), e.g. recording the procurement requirements and process, how value for money was considered and achieved and approvals and decisions made.  The CPRs apply to CCEs listed in section 30 of the PGPA Rule.
    3. The accountable authority’s instructions may set out what type of record of an approval to commit relevant money is appropriate in the circumstances.  In considering what form of record will be sufficient, consider:
      • whether the record is proportionate to the significance, value, level of risk and sensitivities associated with the commitment, e.g. when hiring a taxi to attend a meeting, the cab charge voucher and a receipt from the taxi driver could themselves be sufficient to record the approval and
      • who will rely on the record.

    What is an appropriate record of an approval to commit relevant money?

    1. The written record of an approval can:
      • be paper or electronic (an email or within an information system where a delegate ‘presses a button’), provided it creates a record which can be retrieved (section 12 of the Electronic Transactions Act 1999)
      • be a signed minute, a signed purchase order or purchase order request
      • include the terms and/or basis of particular approvals
      • include other relevant information, such as the parties involved and the costs of the proposed commitment.
    2. For example, records of high-risk commitments could include, where appropriate:
      • the key elements of the proposed commitment, such as the item, cost, parties, timeframes and any risks associated with the proposal
      • any conditions on the approval, such as timing, or additional approvals and
      • contingent liabilities, such as indemnities.
  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide is relevant to staff in non-corporate Commonwealth entities (NCEs) who deal with requests to the Finance Minister to approve discretionary financial assistance under the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

    Key points

    This guide:

    • describes the types of discretionary financial assistance that can be authorised by the Finance Minister under the PGPA Act, including act of grace payments, waivers of debt and set-off
    • replaces all previous versions.
  • Topic
    PGPA Act
    Audience

    This guide is relevant to:

    RMG 402 Audience

     

    Key points

    Section 25 of the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) provides a discretionary power for the Finance Minister to authorise the payment of an amount if, at the time of a person’s death, the Commonwealth owed that amount to the person.

    The Finance Minister has delegated this power to accountable authorities of non-corporate Commonwealth entities through the Finance Minister to Accountable Authorities of Non-Corporate Commonwealth Entities Delegation 2022. The delegation can be found on the PGPA legislation, associated policies and other instruments page and under Policies, legislation and guidelines.

    The Finance Minister (or delegate) has the discretion to:

    • decide who receives an amount payable by the Commonwealth (e.g. a deceased person’s spouse or family member to help them to satisfy a debt or other requirement) and
    • make the payment before probate or letters of administration are produced (which can be a lengthy and complex process).
    Section 25 of the PGPA Rule is concerned with the discharge of a debt on the part of the Commonwealth. It is therefore likely to be used mainly in circumstances involving the death of an employee with accrued salary and entitlements potentially payable to a spouse or family member. This power is for limited circumstances where there is no other way to make the payment to an appropriate person, such as a spouse or family member.
     
    The Finance Minister or delegate:
    • can decide who receives an amount payable by the Commonwealth (e.g. a deceased person’s spouse or family member to help them to satisfy a debt or other requirement)
    • can make the payment before probate or letters of administration are produced (which can be a lengthy and complex process)
    • must take into consideration the people who are entitled to the payment under succession law (section 25(3) of the PGPA Rule). However, the Finance Minister or delegate is not bound to act in accordance with that law.
    In practice, section 25 is expected to be used in limited circumstances, since many statutory payment schemes (such as superannuation Acts) include arrangements for payments owed to a deceased person. 
    Section 25 of the PGPA Rule is meant for circumstances when a payment is owed to a deceased person and there is no other provision to make this payment to an appropriate recipient, such as a spouse or family member. 
    This rule was made under section 103(f) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act). Section 103 of the PGPA Act and section 25 of the PGPA Rule do not create an appropriation – payments must be made from existing appropriations.
  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide is relevant to:

    • officials in non-corporate Commonwealth entities (NCEs); and
    • officials in corporate Commonwealth entities (CCEs), excluding trading Public Non-Financial Corporations (PNFCs) as classified by the Australian Bureau of Statistics.
    Key points

    This guide:

    • assists NCEs and non-PNFC CCEs (entities) in satisfying their Minister’s obligation under the Senate Order for Entity Contracts (the Senate Order);
    • outlines the use of AusTender by NCEs to satisfy the Senate Order as it relates to procurement contracts; and
    • replaces Resource Management Guide 403: Meeting the Senate Order on Entity Contracts dated November 2016.
  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide applies to officials of:

    • all non-corporate Commonwealth entities; and
    • corporate Commonwealth entities participating in the Whole of Australian Government (WoAG) Travel Arrangements.
    Key points

    This guide:

    • sets out requirements for achieving value for money when selecting, booking and approving official domestic air travel
    • takes effect from 1 October 2016
    • replaces Resource Management Guide No. 404: Official Domestic Air Travel – Use of the Lowest Practical Fare (July 2014).
  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide applies to officials of:

    • all non-corporate Commonwealth entities; and

    • corporate Commonwealth entities participating in the Whole of Australian Government (WoAG) Travel Arrangements.

    Key points

    This guide:

    • sets out requirements for achieving value for money when booking and approving official international travel

    • takes effect from 1 October 2016

    • replaces Resource Management Guide No. 405: Official International Air Travel – Use of the Best Fare of the Day (February 2015).

  • Topic
    PGPA Act, Using relevant money
    Audience
    Key points
  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide applies to officials of all non-corporate Commonwealth Entities (NCEs). Officials of corporate Commonwealth entities (CCEs) are encouraged to comply as a matter of good practice.

    Key points

    This guide:

    • outlines the government's mandatory requirements in relation to recruitment advertising.
    • assists NCEs to achieve value for money in recruitment advertising by:
      • encouraging the use of online recruitment advertising over print media advertising
      • restricting the use of major metropolitan and national newspapers for recruitment advertising (unless paragraph 6 on exemptions applies)
      • mandating maximum sizes and placement of recruitment advertisements in limited print media (such as regional, periodic publications or specialist media such as Indigenous); and
      • mandating that colour must not be used in print media advertisements, where the cost is higher than black and white print.
    • replaces Resource Management Guide No. 408: Recruitment Advertising Policy (September 2015).
  • Topic
    PGPA Act, Using relevant money
    Audience
    Key points
  • Topic
    PGPA Act, Using relevant money
    Audience

    This Resource Management Guide (RMG) is relevant to accountable authorities and officials involved in resource management in all NCEs [1]. It is also relevant to prescribed corporate Commonwealth entities (CCEs) with respect to the CPRs.

    Key points

    This guide:

    • replaces RMG 411 (dated 2014): Grants, Procurements and other Financial Arrangements;
    • reflects the resource management framework under the PGPA Act;
    • provides guidance on common forms of financial arrangements available to achieve Australian Government policy objectives. To facilitate a particular outcome, accountable authorities and officials may decide to use a specific financial arrangement or a combination of financial arrangements; and 
    • provides guidance for officials on how to determine whether to use a grant, procurement or other type of financial arrangement.
  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide is relevant to accountable authorities and officials involved in grants administration in all non-corporate Commonwealth Entities (Entities)[1].

    Key points

    This Resource Management Guide (RMG) provides guidance for accountable authorities and officials on briefing requirements that apply to grants administration. It also includes other guidance to assist with implementing the Commonwealth Grants Rules and Guidelines 2017 (CGRGs) and provides detailed technical information in the attached templates.

    It reflects the resource management framework under the Public Governance, Performance and Accountability Act 2013 (PGPA Act). The CGRGs are issued by the Finance Minister under section 105C of the PGPA Act.

    This guide replaces Resource Management Guide (RMG) 412 (dated 2014): Australian Government Grants – Briefing and Reporting.

  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide is relevant to officials in non-corporate Commonwealth entities (NCEs) and corporate Commonwealth entities (CCEs) who:

    • are responsible for the banking of Commonwealth cash, or
    • have been delegated the power to enter into, vary or administer arrangements in relation to ‘other Consolidated Revenue Fund (CRF) money’.

    For ease of reference and presentation, in this guide ‘entities’ refers to Commonwealth departments, agencies and entities as defined by the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

    Key points

    This guide:

    This guide replaces The banking of cash by Commonwealth entities (RMG 413), dated April 2020 and Other CRF money (RMG 303), dated December 2016.

  • Topic
    PGPA Act
    Audience

    This guide is relevant to officials in non-corporate Commonwealth entities (NCEs) who:

    • have been sub-delegated by their accountable authority the power to grant an indemnity, guarantee or warranty on behalf of the Commonwealth
    • need to brief their accountable authority about an indemnity, guarantee or warranty or
    • request the Finance Minister grant an indemnity, guarantee or warranty.
    Key points
    • Delegated officials of NCEs can enter into arrangements that provide indemnities, guarantees and warranties (collectively referred to as indemnities) on behalf of the Commonwealth to other parties, subject to the limitations in the PGPA Act.  
      • Indemnities are legally enforceable obligations that create contingent liabilities (i.e. they may give rise to a liability on the occurrence of a future event).
    • The PGPA Act enables the Finance Minister to grant indemnities on behalf of the Commonwealth (section 60). This power has been delegated, with directions limiting its use, to accountable authorities of NCEs (Schedule 1, Part 6 of the Finance Minister’s delegations).
    • An accountable authority can sub-delegate this power, with written limitations that are consistent with the limits in the Finance Minister’s delegation, to officials of their own entity, or officials of another NCE. A sub-delegate must also comply with any other directions of the accountable authority.
    • The delegation from the Finance Minister requires that an official who is delegated the power to enter indemnities must consider two overarching principles:
      • that risks should be borne by the party best placed to manage them; and
      • benefits to the Commonwealth should outweigh the risks involved.
    • An official can only grant an indemnity, guarantee or warranty involving a contingent liability in relation to an event on behalf of the Commonwealth, if the delegate is satisfied that:
      • the likelihood of the event occurring is remote, i.e. it has a less than 5% chance of occurring; and
      • the most probable expenditure if the event occurred is not significant, i.e. it would be less than $30 million.
    • If an indemnity is beyond these thresholds, a delegate can grant an indemnity on behalf of the Commonwealth if it has been explicitly agreed in a decision of Cabinet, the National Security Committee of Cabinet (NSC) or its successor or the Prime Minister, or a written determination of the Finance Minister.
  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide is relevant to policy officials in non-corporate Commonwealth entities (NCEs).

    Key points

    This guide:

    • is implementation guidance for sections 4.14 and 4.15 of the Commonwealth Grants Rules and Guidelines (CGRGs) and sections 4.9 and 4.10 of the Commonwealth Procurement Rules (CPRs);

    • outlines the administrative framework to ensure future Grants-Connected Policies (GCPs) and Procurement-Connected Policies (PCPs) are applied effectively at a whole-of-government level; and

    • details the steps required to establish a recognised GCP or PCP.

  • Topic
    PGPA Act, Using relevant money, Procurement
    Audience
    Key points
  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide applies to officials of:

    • all non-corporate Commonwealth entities; and

    • corporate Commonwealth entities using the Travel and Related Card Services Arrangement through participation in the Whole of Australian Government (WoAG) Travel Arrangements.

    Key points

    This guide:

    • sets out the payment terms for entities using the Travel and Related Card Services Arrangement established as part of the WoAG Travel Arrangements

    • reflects contractual arrangements that commenced from 2 July 2012

    • replaces Resource Management Guide No. 418: Payment Terms for Australian Government Travel Arrangements — Card Services (July 2014).

  • Topic
    PGPA Act, Assurance and accounting
    Audience

    This guide applies to all relevant officials, particularly chief financial officers and finance teams, in Commonwealth entities that have responsibility for classifying Australian Government payments to other levels of government.

    For ease of reference and presentation, the RMG uses:

    Key points

    This guide:

    • provides advice on the types of payments that are within scope of the federal financial relations (FFR) framework, and the payment classification process undertaken by the Department of Finance (Finance)
    • provides guidance on the classification of payments to other levels of government for specific purposes as distinct from Commonwealth own-purpose expenses (COPEs) that may involve payments to other levels of government
    • replaces Guide to classifying payments to other levels of government for specific purposes and Commonwealth own-purpose expenses (RMG 419), dated October 2019.
  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide is relevant to all non-corporate Commonwealth entities (NCEs).

    Corporate Commonwealth entities (CCEs) are encouraged to apply this policy.

    Key points

    This guide:

    • reflects the Government’s policy on the use of the Commonwealth Contracting Suite (CCS) when conducting procurement

    • uses terms as defined in the Commonwealth Procurement Rules (CPRs)

    • outlines the mandatory components of the CCS

    • explains when the CCS is mandatory.

  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide is relevant to:

    • accountable authorities and officials involved in grants administration in all non-corporate Commonwealth entities (NCEs).
    • accountable authorities in corporate Commonwealth entities (CCEs) where a Minister is involved in making a 'CCE grant'.1
    Key points

    This guide sets out the requirements for the publication of grants on GrantConnect and outlines arrangements in relation to additional publication of grants information in other ways.

    For NCEs this guide applies to grants defined under paragraph 2.3 of the Commonwealth Grants Rules and Guidelines 2017 (CGRGs). It does not apply to grants that are excluded from the definition of a grant under paragraph 2.6 of the CGRGs.

    For CCEs this guide applies to CCE grants where a Minister is involved in making the grants in accordance with Division 6A of the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule).

  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide is relevant to accountable authorities and officials undertaking procurements in:

    • non‑corporate Commonwealth entities (NCEs); and

    • corporate Commonwealth entities (CCEs) prescribed in section 30 of the Public Governance, Performance and Accountability Rule 2014 as having to comply with the Commonwealth Procurement Rules (CPRs).

    These entities are referred to as relevant Commonwealth entities in this guide.

    This guide contains general information only. It does not replace legal advice that may be required in relation to the rights and obligations of Commonwealth entities in the context of a particular complaint or procurement process.

    Key points

    This guide:

    • Provides guidance on the Commonwealth procurement complaint mechanism established under the Government Procurement (Judicial Review) Act 2018.

    • Assists relevant Commonwealth entities to implement and comply with this mechanism when a supplier has raised a complaint with an accountable authority or submitted an application to the Federal Circuit Court of Australia (FCC) or Federal Court of Australia (Federal Court) alleging a relevant Commonwealth entity’s contravention of relevant CPRs when conducting a covered procurement.

    • Outlines the roles and responsibilities of key stakeholders.

  • Topic
    PGPA Act, Using relevant money
    Audience

    This guide is relevant to: 

    • officials in non-corporate Commonwealth entities (NCEs); and
    • officials in prescribed corporate Commonwealth entities listed in S30 of the Public Governance, Performance and Accountability Rule 2014 (prescribed CCEs).

    Officials from all other corporate Commonwealth entities (CCEs) do not need to apply this guide.

    Key points

    This guide:

    • sets out all of the publishing and reporting requirements for relevant entities under the Commonwealth Procurement Framework and other government policies;
    • assists relevant entities to meet their publishing and reporting obligations;
    • uses definitions from Appendix B of the Commonwealth Procurement Rules (CPRs);
    • only applies to procurement processes; and
    • includes content previously published in Resource Management Guide No. 407 Restrictions on advertising for open Approaches to Market.
  • Topic
    PGPA Act, Managing relevant property, Property and Construction
    Audience
    Key points
  • Topic
    PGPA Act, Property and Construction
    Audience
    Key points