Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) 20A: Accountable authority instructions: written instructions to the entity's officials on any matter relating to the finance law, and to officials of other entities on approving commitments, banking and dealing with money and debiting or crediting appropriations for which the authority is responsible

What does 20A require?

By written instrument an accountable authority can direct the entity's own officials on anything touching the finance law, and can direct officials of another Commonwealth entity on approving commitments of relevant money the authority is responsible for, on banking or otherwise handling that money, on debiting or crediting its appropriations, and on other prescribed dealings with its public resources. The instructions are not legislative instruments, yet they belong to the finance law, so an official is obliged to follow them and the rules may pick them up; they are the main tool through which the section 16 internal control duty is carried out.