© Department of Finance
This content is only accurate as at the date of printing or download. Refer to Home | Department of Finance to ensure you are viewing the latest version.

03/07/2025

List of Resource Management Guides (RMGs) - Grouped by topic

RMGs are guidance documents. The purpose of an RMG is to support PGPA Act entities and companies in meeting the requirements of the PGPA framework. As guides, RMGs explain the legislation and policy requirements in plain English. RMGs support accountable authorities and officials to apply the intent of the framework. It is an official’s responsibility to ensure that Finance guidance is monitored regularly for updates, including changes in policy/requirements.

Display RMGs by: A-Z Number order Topic

Topic PGPA Act, Managing risk and internal accountability
RMG Number RMG Title Topic
206 Accountable Authority Instructions (AAIs) - (RMG 206) PGPA Act, Managing risk and internal accountability
202 Audit committees (RMG 202) PGPA Act, Managing risk and internal accountability
120 Foreign exchange risk management PGPA Act, Managing risk and internal accountability
214 Notification of significant non-compliance with the finance law (RMG 214) PGPA Act, Managing risk and internal accountability
212 Prescribing officials for non-corporate Commonwealth entities (RMG 212) PGPA Act, Managing risk and internal accountability
201 Preventing, detecting and dealing with fraud and corruption (RMG 201) PGPA Act, Managing risk and internal accountability
Topic Accounting Policy, PGPA Act, Assurance and accounting
RMG Number RMG Title Topic
116 Accounting for annual appropriations (RMG 116) Accounting Policy, PGPA Act, Assurance and accounting
122 Disclosure of current and non-current assets and liabilities in financial statements (RMG 122) Accounting Policy, PGPA Act, Assurance and accounting
Topic PGPA Act, Assurance and accounting
RMG Number RMG Title Topic
115 Accounting for concessional loans (RMG 115) PGPA Act, Assurance and accounting
114 Accounting for decommissioning, restoration and similar provisions to make good (RMG 114) PGPA Act, Assurance and accounting
118 Accounting for machinery of government changes (RMG 118) PGPA Act, Assurance and accounting
111 Accounting for non-current assets held for sale (RMG 111) PGPA Act, Assurance and accounting
113 Accounting for subsequent expenditure on property, plant and equipment (RMG 113) PGPA Act, Assurance and accounting
123 Designating transfers of assets and liabilities as 'contributions by owners' (equity) (RMG 123) PGPA Act, Assurance and accounting
126 Government Business Enterprises (GBEs) (RMG 126) PGPA Act, Assurance and accounting
106 Guidance on the Assurance Reviews Process (RMG 106) PGPA Act, Assurance and accounting
100 Guide to Appropriations (RMG 100) PGPA Act, Assurance and accounting
112 Identification of general insurance contracts for accounting purposes (RMG 112) PGPA Act, Assurance and accounting
Topic Accounting Policy, PGPA Act
RMG Number RMG Title Topic
109 Accounting for internally developed software and cloud computing arrangements (RMG 109) Accounting Policy, PGPA Act
124 Capital budgeting by Commonwealth entities in the general government sector (RMG 124) Accounting Policy, PGPA Act
117 General principles for the recognition of expenditure in budget aggregates (RMG 117) Accounting Policy, PGPA Act
121 Secondment arrangements and procedures for Commonwealth employees (RMG 121) Accounting Policy, PGPA Act
Topic Accounting Policy, APS Accounting and Finance Profession Resources, PGPA Act, Assurance and accounting
RMG Number RMG Title Topic
110 Accounting for Leases (RMG 110) Accounting Policy, APS Accounting and Finance Profession Resources, PGPA Act, Assurance and accounting
Topic PGPA Act, Commonwealth performance framework
RMG Number RMG Title Topic
134 Annual performance statements for Commonwealth entities (RMG 134) PGPA Act, Commonwealth performance framework
137 Annual reports for Commonwealth companies (RMG 137) PGPA Act, Commonwealth performance framework
136 Annual reports for corporate Commonwealth entities (RMG 136) PGPA Act, Commonwealth performance framework
135 Annual reports for non-corporate Commonwealth entities (RMG 135) PGPA Act, Commonwealth performance framework
139 Commonwealth companies' executive remuneration reporting guide for annual reports (RMG 139) PGPA Act, Commonwealth performance framework
138 Commonwealth entities' executive remuneration reporting guide for annual reports (RMG 138) PGPA Act, Commonwealth performance framework
133 Corporate plans for Commonwealth companies (RMG 133) PGPA Act, Commonwealth performance framework
132 Corporate plans for Commonwealth entities (RMG 132) PGPA Act, Commonwealth performance framework
131 Developing performance measures (RMG 131) PGPA Act, Commonwealth performance framework
129 Reporting performance information in Portfolio Budget Statements (RMG 129) PGPA Act, Commonwealth performance framework
Topic Australian Government data, PGPA Act, Managing relevant money, Using relevant money
RMG Number RMG Title Topic
413 Banking and Management of CRF money (RMG 413) Australian Government data, PGPA Act, Managing relevant money, Using relevant money
Topic Australian Government data, COMCAR, PGPA Act, Assurance and accounting
RMG Number RMG Title Topic
419 Classifying Australian Government payments to other levels of government (RMG 419) Australian Government data, COMCAR, PGPA Act, Assurance and accounting
Topic PGPA Act, Using relevant money
RMG Number RMG Title Topic
400 Commitment of Relevant Money (RMG 400) PGPA Act, Using relevant money
410 Commonwealth Grants (RMG 410) PGPA Act, Using relevant money
415 Commonwealth Grants and Procurement Connected Policies (RMG 415) PGPA Act, Using relevant money
411 Grants, Procurements and other financial arrangements (RMG 411) PGPA Act, Using relevant money
422 Handling complaints under the Government Procurement (Judicial Review) Act 2018 (RMG 422) PGPA Act, Using relevant money
420 Mandatory use of the Commonwealth Contracting Suite for procurement under $200,000 (RMG 420) PGPA Act, Using relevant money
403 Meeting the Senate Order for Entity Contracts (RMG 403) PGPA Act, Using relevant money
423 Procurement Publishing and Reporting Obligations (RMG 423) PGPA Act, Using relevant money
401 Requests for discretionary financial assistance under the Public Governance, Performance and Accountability Act 2013 (RMG 401) PGPA Act, Using relevant money
409 Scheme for Compensation for Detriment caused by Defective Administration (RMG 409) PGPA Act, Using relevant money
Topic Accounting Policy, Financial Reporting, PGPA Act
RMG Number RMG Title Topic
125 Commonwealth Entities Financial Statements Guide (RMG 125) Accounting Policy, Financial Reporting, PGPA Act
Topic Commercial Investment
RMG Number RMG Title Topic
308 Commonwealth Investment Framework (RMG 308) Commercial Investment
Topic PGPA Act, Managing relevant property, Property and Construction
RMG Number RMG Title Topic
500 Commonwealth Property Management Framework (RMG 500) PGPA Act, Managing relevant property, Property and Construction
501 Lands Acquisition Framework (RMG 501) PGPA Act, Managing relevant property, Property and Construction
Topic PGPA Act, Managing relevant property
RMG Number RMG Title Topic
213 Disposals and gifting of relevant property (RMG 213) PGPA Act, Managing relevant property
302 Implementing the Charging Framework (RMG 302) PGPA Act, Managing relevant property
Topic PGPA Act, Using relevant money, Travel Arrangements
RMG Number RMG Title Topic
404 Domestic Travel Policy (RMG 404) PGPA Act, Using relevant money, Travel Arrangements
Topic PGPA Act
RMG Number RMG Title Topic
200 Duties of Accountable Authorities (RMG 200) PGPA Act
130 Evaluation in the Commonwealth (RMG 130) PGPA Act
203 General duties of officials (RMG 203) PGPA Act
414 Indemnities, guarantees and warranties by the Commonwealth (RMG 414) PGPA Act
402 Payment of an amount owed to a person at time of death (RMG 402) PGPA Act
128 Regulator Performance (RMG 128) PGPA Act
307 Retainable receipts (RMG 307) PGPA Act
Topic Comcover, Risk, PGPA Act, Managing risk and internal accountability
RMG Number RMG Title Topic
211 Implementing the Commonwealth Risk Management Policy (RMG 211) Comcover, Risk, PGPA Act, Managing risk and internal accountability
Topic PGPA Act, Managing relevant money
RMG Number RMG Title Topic
301 Investment by Commonwealth entities (RMG 301) PGPA Act, Managing relevant money
Topic PGPA Act, Procurement
RMG Number RMG Title Topic
406 Meeting the Senate Order for Consulting Services (RMG 406) PGPA Act, Procurement
Topic Governance, PGPA Act, Using relevant money, Travel Arrangements
RMG Number RMG Title Topic
405 Official International Travel – Use of the best fare of the day (RMG 405) Governance, PGPA Act, Using relevant money, Travel Arrangements
Topic PGPA Act, Managing relevant money, Managing relevant property
RMG Number RMG Title Topic
303 Other CRF money (RMG 303) PGPA Act, Managing relevant money, Managing relevant property
Topic Assurance Reviews and Risk Assessment, PGPA Act, Assurance and accounting
RMG Number RMG Title Topic
119 Reporting requirements following machinery of government changes (RMG 119) Assurance Reviews and Risk Assessment, PGPA Act, Assurance and accounting
Topic Governance, PGPA Act
RMG Number RMG Title Topic
107 Risk Potential Assessment Tool (RMG 107) Governance, PGPA Act
Topic Commercial Investment, PGPA Act, Specialist Investment Vehicles
RMG Number RMG Title Topic
127 Specialist Investment Vehicles (SIVs) (RMG 127) Commercial Investment, PGPA Act, Specialist Investment Vehicles
Topic PGPA Act, Using relevant money, Procurement
RMG Number RMG Title Topic
417 Supplier Pay On-Time or Pay Interest Policy (RMG 417) PGPA Act, Using relevant money, Procurement

Finance's Leadership values    The Department of Finance acknowledges the Traditional Owners and Custodians throughout Australia and their continuing connection to land, water and community.