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Annual Report 2019-20
Annual Report 2019-20
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Government
APS Accounting and Finance Profession Resources
APS Net Zero Emissions by 2030
APS Net Zero 2030 diagram
Advertising
AusTender reporting requirements
Campaign Evaluation
Central Advertising System
Contact Details - Advertising
Frequently Asked Questions - Advertising
Government Communications Campaign Panel
Guidelines on Information and Advertising Campaigns by non-corporate Commonwealth entities
Indigenous Audience Research
Online Management System – UM Central
Recruitment Advertising Policy (RMG 408)
Role of Finance
Types of advertising
White Pages Advertising Guidance
Assurance Reviews and Risk Assessment
Assurance Reviews Process Overview
Becoming a Private Sector Reviewer
Becoming a Public Sector Reviewer
Gateway Reviews Process
Implementation Readiness Assessment (IRA)
Lessons Learned - Gateway Reviews
Gateway Reviews Process - Lessons Learned - Second Edition
Questions & Answers For Review Team Members on the Assurance Reviews Process
Questions & Answers: For Senior Responsible Officials on the Assurance Reviews Process
Australian Government Investment Funds
Aboriginal and Torres Strait Islander Land and Sea Future Fund
Clean Energy Finance Corporation
DisabilityCare Australia Fund
Future Drought Fund
Future Fund
Governance - Investment Funds
Future Fund Board of Guardians
Future Fund Management Agency
International Forum of Sovereign Wealth Funds
Investment Fund Principles
Medical Research Future Fund
Nation-building Funds
Northern Australia Infrastructure Facility
Regional Investment Corporation
Comcover
About Comcover
Advice Circulars to Fund Member Agencies
Claims Management
Background information about the Cornwell superannuation case
Claim Forms - Comcover
Claims
Insurance
Comcover - expired policies
Comcover Insurance Factsheets
Comcover Incident and Claim Management
Information Sheet - Broking Services
Information Sheet - Cyber Risk
Information Sheet - Expatriate Cover
Information Sheet - Management of Indemnities
Information Sheet - Overseas Medical and Travel Assistance
Information Sheet - Property Cover
Comcover Statement of Cover
Frequently asked questions - insurance
Indemnity and Insurance Clauses in Commonwealth Contracts
Information Bulletins - Insurance
Insurance Broking
Overseas Medical and Travel Assistance
Risk Management Services
Commonwealth Contracting Suite - Terms of Use
Commonwealth grants
Additional information
Approving a grant
Commonwealth Grants Policy Framework
Commonwealth Grants Rules and Guidelines
Glossary of terms - Grants
Grant reporting
Grants - getting started
Grants News
Grants administration FAQs
Grants and Corporate Commonwealth Entities
Grants connected policies
Publishing a grant
Tools and templates
Decision tree for selecting a grant opportunity template
Contacts
Disaster Ready Fund
Evaluation in the Commonwealth (RMG 130)
1. Investigate context
2. Set evaluation objectives
3. Determine scope and approach
4. Define evidence and data sources
5. Collect evidence and data
6. Analyse and interpret results
7. Report findings
8. Implement improvements
How to evaluate?
Templates, tools and additional resources
What is evaluation?
When to evaluate?
Who evaluates?
Why evaluate?
Federal Budget
Central Budget Management System (CBMS)
CBMS Access
CBMS Data Management – Reference Data Set
CBMS Training
Parliamentary Budget Office
The Budget Process
Financial reporting and accounting policy
Chief Finance Officer (CFO) stewardship forum
Commonwealth Balance Sheet User Guide
Financial Statements Better Practice Guide
1. Introduction
10. Foundations for a smooth external audit process
11. Including financial statements in annual reports
12. Project closure
13. Guidance and support
14. Appendices
2. Framework for preparing financial statements
3. Knowing your entity’s business
4. Planning for year-end financial statements
5. Preparing a schedule of activities and tasks
6. Actioning and monitoring the plan
7. Development processes and procedures – Financial Statements Better Practice Guide
8. Structuring the financial statements – Financial Statements Better Practice Guide
9. Quality assurance and certifications
Financial reporting for Commonwealth entities
Guide to classifying payments to other levels of government for specific purposes and Commonwealth own-purpose expenses
Overview of Commonwealth financial reporting
Functional reporting
Description of functions and sub-functions
Government Finance Statistics
Major fiscal
Technical accounting policy and guidance
Governance
Commonwealth Contracting Suite – Privacy Statement
Government Business Enterprises
ASC
Australia Post
Australian Naval Infrastructure Pty Ltd
Australian Rail Track Corporation (ARTC)
Defence Housing Australia (DHA)
Medibank sale
Frequently Asked Questions - Medibank Sale
Moorebank Intermodal Company Limited
NBN Co Limited (nbn)
Past sales
Snowy Hydro Limited
The role of directors in Commonwealth GBE's Guidelines
Director Rules and Duties
Financial Management
Governance Regulation
Overview
Planning and Reporting
WSA Co Limited
Machinery of Government Changes
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)
Administered appropriations
Appendix 1 – Illustrative examples for Departmental appropriations (D)
Appendix 2 – Illustrative examples for Administered appropriations (A)
Appropriation disclosures
Departmental appropriations
Annual performance statements for Commonwealth entities (RMG 134)
Appendix 1 – Treatment of common remuneration items
Australian Government Grants – Briefing, Reporting, Evaluating and Election Commitments (RMG 412)
Capital budgeting by Commonwealth entities in the general government sector (RMG 124)
Capital budget planning and reporting
Capital funding in the budget process
Equity injections, administered assets and liabilities, other sources of funding
New policy proposals
Ongoing capital funding
Commonwealth Entities Financial Statements Guide (RMG 125)
1. Foundations for financial statements
2. Application and presentation
3. Statement of comprehensive income
4. Statement of financial position
5. Cash flows, contingencies, commitments
6. Administered reporting
7. Administrative Arrangements Restructures
8. Appropriations
9. Other disclosures
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)
Common asset and liability transfers
Defining and accounting for contributions by owners (equity)
Process guide
Developing performance measures (RMG 131)
Disclosure of current and non-current assets and liabilities in financial statements (RMG 122)
Disclosure of maturity information
Practical examples of maturity disclosure
Disposals and gifting of relevant property (RMG 213)
Case studies
Disposals of relevant property
Gifting relevant property
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
Duty in relation to position
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
Guidance Note
Implementing the Charging Framework (RMG 302)
Australian Government Cost Recovery Policy
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)
Acquisition process
Compensation and other payments
Disposal
Lands Acquisition Framework Overview
Reporting
Valuation
Learning and support
eLearning and training modules
Managing money & property
Managing Money
Annual Appropriations
Portfolio Budget Statements
Banking Money
Borrowing
Collecting revenue or money
Entering arrangements and committing relevant money
Indemnities
Investment by Commonwealth Entities
Making a payment of an amount owed to a person at time of death
Managing Debt
Other CRF Money
Receiving money
Spending money
Managing risk & internal accountability
Duties
Foreign exchange risk management
Risk & Internal Controls
Accountable Authority Instructions (AAIs) - RMG 206
Audit committees
Audit committee disclosure requirements FAQs
How to set-up and manage an audit committee
Information for audit committee members
Implementing the Commonwealth Risk Management Policy (RMG 211)
Glossary of Terms
RMG 211 - Element 1: Embedding Risk Management
RMG 211 - Element 2: Risk Management Framework
RMG 211 - Element 3: Risk Culture
RMG 211 - Element 4: Risk Responsibilities
RMG 211 - Element 5: Control Effectiveness
RMG 211 - Element 6: Shared Risks
RMG 211 - Element 7: Emerging Risks
RMG 211 - Element 8: Risk Management Capability
RMG 211 - Element 9: Reviewing a Risk Management Approach
Joint Committee of Public Accounts and Audit - Responding to Parliamentary Committee Reports
Prescribing officials
Reporting Non-compliance
Notification of significant non-compliance with the finance law (RMG 214)
PGPA Legislation
Planning and reporting
Annual Reporting - Frequently Asked Questions
Annual Reporting
Annual reports for corporate Commonwealth entities (RMG 136)
Annual report content requirements
Approval, publication & presentation requirements
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)
Commonwealth Performance Framework
Commonwealth Evaluation Policy
Measuring
Planning
Reporting
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)
Principle 1: Continuous improvement and building trust
Reporting performance information in Portfolio Budget Statements (RMG 129)
The banking of cash by Commonwealth entities (RMG 413)
Structure of the Australian Government Public Sector
Commonwealth Governance Structures Policy (Governance Policy)
Further information on the key requirements of the Governance Policy
Australian Government Organisations Register
AGOR Dashboard
Archived AGOR Dashboard
Australian Government Organisations Register - Guide to Fields
Australian Government Organisations Register - Types of Bodies
Register of movements list
Archived Register of movements list
Spreadsheet of bodies
Archived Spreadsheet 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
Business Advisory
Buying for the Australian Government
Accountability and Transparency
Additional Reporting on Confidentiality
Assessing Financial Viability
Confidentiality Throughout the Procurement Cycle
Contract Issues
Contracts End Dates
Cooperative Agency Procurement
Ethics and Probity in Procurement
Exemptions from Division Two
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
COVID-19 – Procurement Policy Note
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
Contract Management Guide
Enterprise Resource Planning Software as a Service
Governance and Executive Search
Policy Note
Procurement complaints
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
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 National Lease
Commonwealth Property Disposal Policy
Commonwealth Property Management Framework
About the Commonwealth Property Management Framework
Budgeting and Funding
Capital Works
Glossary
Leasing
Managing
Ownership and Disposals
Planning
Reporting
Resources
Land Acquisition and Disposals
Lands Acquisition Act 1989 (LAA)
Leased office accommodation
Australian Government Office Occupancy Report
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
Australian Data Network
Data and Digital Ministers Meeting - Trust Principles
Intergovernmental Agreement on Data Sharing
State of the Data and Digital Nation
Terms of Reference
Data sharing factsheets
Public Data Policy Initiatives
Data Integration Partnership for Australia
Data Sharing and Release Reforms
Graduate Data Network
Graduate Data Network Events
Key dates and progress
Delving into Data at the 2022 Graduate Forum
Public Data Resources
Graduate Data Network Resources
Public Data Policy Resources
Setting up a Commonwealth entity
Accommodation
Appointments and staffing
Check if you're ready
Communications & Media
Funding & financial
Governance & compliance
IT & security
Information Management
Information Management
Initial priorities
Key contacts for establishing a new entity
Risk and Insurance
Risk and Insurance
Tax & superannuation
Using this guide
Work health & safety
Superannuation
Arrangements for Australian Government employees and statutory office holders
Arrangements Under the Superannuation (Productivity Benefit) Act 1988
Choice of Superannuation Funds for New Australian Government Employees
Commonwealth Superannuation Scheme (CSS)
Governance - Superannuation
Relevant legislation and responsible ministers
Public Sector Superannuation Accumulation Plan (PSSAP)
Public Sector Superannuation Scheme (PSS)
Arrangements for Federal Judges, Governors-General and Federal Circuit Court Judges
Division 2 Judges of the Federal Circuit and Family Court of Australia
Governor General
Judge
Parliamentary Contributory Superannuation Scheme
Parliamentary Superannuation
Overview of the Parliamentary Superannuation Act 2004
Parliamentary Contributory Superannuation Act 1948 - Parliamentary Contributory Superannuation Scheme (PCSS)
Parliamentary Salaries
Parliamentary Contributory Superannuation Act 1948 - Parliamentary Contributory Superannuation Scheme (PCSS)
Superannuation costs and reports
Charges for Actuarial Accounts
Employer Responsibilities & Costs
Judges of the Federal Circuit Court of Australia Long Term Cost Reports
Judges' Pensions Scheme - Long Term Cost Reports
PCSS Long Term Cost Reports
PSS and CSS Long Term Cost Reports
Superannuation Costs for Agencies
The Shared Services Journey
GovERP
Shared Services Delivery
The Shared Services Journey
Travel Arrangements
About the travel arrangements
Accommodation
Airlines and TMS
Australian Government Travel Guide
Book Travel Management Services
Cost Reduction Strategies
Drive - vehicle rental services
FAQs - Vehicle Rental Services
Fly - Air travel
Pay - Card services
Payment Services
Stay - Accommodation
Travel Policy
Travel Related Information
Travel Services Statistics
WoAG Travel Advices
2018 Advices
Whole of Government Information and Communications Technology Services
Data Carriage Service
GovLink
Intra-government Communications Network (ICON)
Ministerial Communications Network (MCN)
National Telepresence System (NTS)
Parliamentary Document Management System (PDMS)
Parliamentary Television (ParlTV)
Business
Buy Australian Plan
Find a grant (GrantConnect)
Procurement
Complaints Handling Charter Complaints
Procurement complaints
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
All Publication Categories
Charter of Budget Honesty - Policy Costing Guidelines
Commonwealth Budget
Corporate Plan 2020-21
Corporate Plan 2021-22
Corporate Plan 2022-23
Corporate Plan 2023-24
Pre-election Economic and Fiscal Outlook
Resource Management Guides
Accounting for concessional loans (RMG 115)
Accounting for internally developed software and cloud computing arrangements (RMG 109)
Appendix 1 - Project Cost Allocations
Appendix 2 – Illustrative example of costs to expense and capitalise
Cloud Computing Arrangements
Internally developed software
Website Costs
Accounting for machinery of government changes (RMG 118)
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)
Other CRF money (RMG 303)
Payment pending probate - (RMG 402)
Payment terms for Australian Government Travel Arrangements – card services (RMG 418)
Procurement Publishing and Reporting Obligations (RMG 423)
RMG
Reporting requirements following machinery of government changes (RMG 119)
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)
https://www.finance.gov.au/sites/default/files/2020-09/RMG%20114%20-%20Accounting%20for%20decommissioning%2C%20restoration%20and%20similar%20provisions%20to%20make%20good.docx
Annual Report 2016-17
Annual Report 2017-18
Annual Report 2018-19
Corporate Plan 2017-18
Corporate Plan 2018-19
Corporate Plan 2019-20
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