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Digital Records Transformation Initiative
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Sourcing Strategy Framework (DRTI) – Phase A. Problem Definition
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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?
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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
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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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ASC
Australia Post
Australian Naval Infrastructure Pty Ltd
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Defence Housing Australia (DHA)
Medibank sale
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Moorebank Intermodal Company Limited
NBN Co Limited (nbn)
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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
Capital funding in the budget process
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
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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
Developing good performance information (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
General duties of officials (RMG 203)
Implementing the Commonwealth Risk Management Policy (RMG 211)
Lands Acquisition Framework (RMG 501)
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Australian Government Charging Framework
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The Charging Framework
The Charging Framework
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Entering arrangements and committing relevant money
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Making a payment of an amount owed to a person at time of death
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Duties
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Accountable Authority Instructions (AAIs) - RMG 206
Audit committees
How to set-up and manage an audit committee
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Joint Committee of Public Accounts and Audit - Responding to Parliamentary Committee Reports
Prescribing officials
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Foreign exchange risk management
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
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Annual Reporting
Annual report for corporate Commonwealth entities
Annual reports for Commonwealth companies (RMG 137)
Annual report content requirements
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What is an annual report?
Annual reports for non-corporate Commonwealth entities
Approval, publication & presentation requirements
Commonwealth Performance Framework
Commonwealth Evaluation Policy
Measuring
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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
Australian Government Organisations Register - Guide to Fields
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Register of movements list
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Summary of Key Statistics
Commonwealth Governance Structures Policy (Governance Policy)
Creating a new government body
PGPA Act Flipchart and List
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Types of Australian Government Bodies
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2019 Commonwealth Procurement Awards for Excellence – Recipients
2020 Commonwealth Procurement Awards for Excellence – Recipients
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Charter of Budget Honesty - Policy Costing Guidelines
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Accounting for concessional loans (RMG 115)
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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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Commitment of Relevant Money (RMG 400)
Commonwealth Grants and Procurement Connected Policies (RMG 415)
Commonwealth Investments (RMG 308)
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Grants, Procurements and other financial arrangements (RMG 411)
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Guide to Appropriations (RMG 100)
Handling complaints under the Government Procurement (Judicial Review) Act 2018 (RMG 422)
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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)
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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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