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Indigenous Audience Research
Online Management System – UM Central
Recruitment Advertising Policy (RMG 408)
Role of Finance
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Assurance Reviews and Risk Assessment
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Becoming a Private Sector Reviewer
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Gateway Reviews Process
ICT Investment Approval Process
ICT Investment Approval Process - Frequently asked questions
ICT Investment Approval Process - Text Descriptions
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
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Indemnity and Insurance Clauses in Commonwealth Contracts
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Digital Records Transformation Initiative
Australian Government Records Interoperability Framework
More about the Digital Records Transformation Initiative
Sourcing Strategy Framework (DRTI) – Phase A. Problem Definition
Sourcing Strategy Framework (DRTI) – Phase B. Sourcing
Sourcing Strategy Framework
Emergency Response 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
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Chief Finance Officer (CFO) stewardship forum
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
Frequently Asked Questions – Accounting Impacts of COVID-19 and related matters
Guide to classifying payments to other levels of government for specific purposes and Commonwealth own-purpose expenses
Overview of Commonwealth financial reporting
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Government Finance Statistics
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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)
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Snowy Hydro Limited
The role of directors in Commonwealth GBE's Guidelines
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WSA Co Limited
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Managing Commonwealth Resources
Accounting for Leases (RMG 110)
Discount rates
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Accounting for annual appropriations (RMG 116)
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Annual performance statements for Commonwealth entities (RMG 134)
Audit of annual performance statements & record keeping
What to include in annual performance statements
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
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Equity injections, administered assets and liabilities, other sources of funding
New policy proposals
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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)
Employment arrangements to include in disclosure tables
Exemptions
How to calculate & report
Key management personnel
Policy & practices reporting
Commonwealth entities' executive remuneration reporting guide for annual reports (RMG 138)
Employment arrangements to include in disclosure tables
Exemptions
How to calculate & report
Key management personnel
Machinery of government changes
Other highly paid staff
Policy & practices reporting
Senior executives
Corporate plans for Commonwealth companies (RMG 133)
Better practice examples 133
Variations to a corporate plan
What is a corporate plan?
What to include in a corporate plan
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
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
Implementing the Commonwealth Risk Management Policy (RMG 211)
Lands Acquisition Framework (RMG 501)
Acquisition process
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Disposal
Lands Acquisition Framework Overview
Reporting
Valuation
Learning and support
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Managing money & property
Managing Money
Annual Appropriations
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Australian Government Charging Framework
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Portfolio Charging Reviews
The Charging Framework
The Charging Framework
Banking Money
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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
General duties of officials (RMG 203)
Duty of care and diligence
Duties
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
Joint Committee of Public Accounts and Audit - Responding to Parliamentary Committee Reports
Prescribing officials
Reporting Non-compliance
Foreign exchange risk management
Duties
Duties of Accountable Authorities (RMG 200)
Duties in relation to you and others
Duty to govern your entity
Duty to keep your responsible Minister and Finance Minister informed
Improving performance reporting and accountability
Other legal requirements
Duty to establish and maintain systems relating to risk and control
NEW Corporate plans for Commonwealth entities (RMG 132)
What is a corporate plan?
What to include in a corporate plan
Notification of significant non-compliance with the finance law (RMG 214)
PGPA Legislation
Planning and reporting
Annual Reporting
Annual report for corporate Commonwealth entities
Annual reports for Commonwealth companies (RMG 137)
Annual report content requirements
Approval, publication & presentation requirements
What is an annual report?
Annual reports for non-corporate Commonwealth entities
Approval, publication & presentation requirements
Commonwealth Performance Framework
Commonwealth Evaluation Policy
Measuring
Planning
Reporting
https://www.finance.gov.au/government/managing-commonwealth-resources/annual-report-corporate-commonwealth-entities-rmg-136-0
Prescribing officials (RMG 212)
Preventing, detecting and dealing with fraud (RMG 201)
Reporting performance information in Portfolio Budget Statements (RMG-129)
Developing Performance Measures
Direction 1: Mapping performance information
Direction 2: Existing programs
Direction 3: New or materially changed programs
Direction 4: Expected performance results for the current year
Direction 5: Linked programs
Finance Secretary Direction - 8 December 2021
Performance information in Portfolio Additional Estimate Statements (PAES)
Why is performance information reported in a PBS?
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
Business Advisory
Buying for the Australian Government
Accountability and Transparency
Additional Reporting on Confidentiality
Assessing Financial Viability
Confidentiality Throughout the Procurement Cycle
Contract Issues
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Ethics and Probity in Procurement
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COVID-19 – Procurement Policy Note
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Change Record September 2022
Commonwealth Contracting Suite - Frequently Asked Questions (FAQs)
Commonwealth Procurement Awards for Excellence – Nominations Now Open!
Commonwealth Procurement Rules
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Appendix A: Exemptions
Appendix B: Definitions
Efficient, Effective, Economical and Ethical Procurement
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How to Use the Commonwealth Procurement Rules
Procurement Framework
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Contract Management Guide
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Act of grace payments, waiver of debts to the Commonwealth, Compensation for Detriment caused by Defective Administration (CDDA)
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Accounting for concessional loans (RMG 115)
Accounting for internally developed software and cloud computing arrangements (RMG 109)
Appendix 1 - Project Cost Allocations
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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)
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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)
Risk Potential Assessment Tool General Guidance (RMG 107)
Scheme for Compensation for Detriment caused by Defective Administration (RMG 409)
Supplier Pay On-Time or Pay Interest Policy (RMG 417)
The Charging Framework (RMG 302)
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
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