RMG-134 has been updated with no policy changes. The updates feature:
- better practice examples of Statements of preparation, and Results and Analysis from entities who were subject to the Auditor-General audits of their 2023–24 annual performance statements (see 'Better practice examples').
- additional guidance under What are annual performance statements regarding:
- the requirements under section 16F(1) of the PGPA Rule
- Changes to performance measures since the Portfolio Budget Statements.
- minor formatting changes.
For any questions, please contact PGPA.
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.
Audience
This guide is for officials of Commonwealth entities (non-corporate Commonwealth entities and corporate Commonwealth entities) who are responsible for assisting their accountable authority to prepare annual performance statements.
Key points
This guide:
- outlines the requirements for entities producing annual performance statements
- provides guidance to assist accountable authorities to prepare and publish annual performance statements for their entities.
