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.
Finance has developed annual report template guidance to support entities in meeting the minimum requirements of the PGPA framework, streamline annual reporting processes, and improve the consistency and quality of reporting across Commonwealth entities and companies. A non‑corporate Commonwealth entity annual report template is available under Tools and templates. Use of the template is optional and provided as guidance only.
This RMG has been updated for the 2025–26 reporting period to:
- clarify the reporting of significant issues, including non‑compliance with finance law and likely breaches of section 83 of the Constitution
- reflect updated and new annual report content requirements, including:
- Climate Action in Government Operations and Commonwealth Climate Disclosure actions
- gender equality reporting
- Future Made in Australia reporting.
Further updates are anticipated before 30 June 2026 in relation to gender equality reporting and the Strategic Commissioning Framework administered by the APSC.
Entities affected by machinery of government changes should also refer to RMG 119 Reporting requirements following machinery of government changes, as these changes may affect annual report reporting responsibilities.
Audience
This guide applies to the accountable authorities, chief financial officers, chief operating officers, program managers and officials responsible for contributing to the delivery of the annual report within non‑corporate Commonwealth entities.
Key points
This guide:
explains what an annual report is
lists the required content for annual reports
describes how to prepare and publish an annual report
specifies the digital publication requirements, including standard data templates that entities are required to complete when creating and publishing the annual report using the Digital Annual Reporting Tool.
Resources
Related resources including tables and data templates, glossary terms, an annual report template and relevant sections of the PGPA Act and Rule are located under Tools and Templates in the right-hand menu.
Entity Resource Statement and expenses for outcomes
- For non-corporate Commonwealth entities required to summarise the total resources of the entity and the total payments made by the entity in a table. The preferred format for this table is under Tools and templates.
List of requirements template - non-corporate Commonwealth entities
- This template includes the list of requirements set out in Schedule 2 of the PGPA Rule and is available under Tools and templates.
Digital Reporting Tool data templates
- This document contains all the data templates that are required to be completed for the Tool and is available under Tools and templates.
- Where a requirement has an associated data template, a reference to that template is provided above the requirement in this RMG.
- The financial data templates only capture a subset of the required information from the financial statements.
- The non-financial data templates help to meet minimum reporting requirements for either part or all of the provisions that they relate to.
