What does 27 require?

A non-corporate entity may treat a receipt as available to it under section 74 of the Act only where it is a listed kind relating to departmental activities (cost offsets, sponsorships and gifts, procurement rebates, insurance recoveries, damages, employee leave amounts, departmental asset sales, FOI charges, sunsetting special account balances agreed by Finance), relates to GST, relates to a trust arrangement, or repays an amount the entity paid. A receipt cannot be retained if an item has already been appropriated for it or is a tax, a levy, a fine or a penalty, and once net asset sale proceeds in a year reach five per cent of the entity's departmental appropriations, further sale proceeds are not retainable. Finance guidance RMG 307 explains the practice.

Australia Public Governance, Performance and...

Other controls in Part 2-4 and Part 2-5: commitments, banking, borrowing, investment, indemnities, insurance, CCE grants, ministerial notices and receipts (sections 18 to 27) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)

18 Recording commitments of relevant money: the accountable authority or official approving a commitment records the approval in writing as soon as practicable, consistent with the written requirements, spending limits and instructions of the responsible accountable authority
18A Banking by CSC: CSC's banking agreements for Commonwealth-related amounts must provide for effective cash management and daily consolidation into the Official Public Account, interest must go to the OPA, and Finance must be told of account openings and closures
19 Banking received money: an official who receives bankable relevant money deposits it in a bank before the end of the next banking day, or within any period the responsible accountable authority's instructions prescribe
20-21 Money kept for payments and unbankable money: deal with bankable money kept for making payments, and with relevant money that cannot be banked, as the responsible accountable authority's instructions require
22B Indemnities and exemptions by corporate entities: never indemnify an official against penalties, bad-faith liabilities to third parties or liabilities to the entity, nor against legal costs in proceedings lost on those grounds or criminal convictions, and never exempt an official from liability to the entity
23 Insurance limits for corporate entities: never insure an official against liabilities, other than legal costs, from wilful breach of duty or from misuse of position or information under sections 27 and 28 of the Act
25B(2)-(5) CCE grants with ministerial approval, entity duties: prepare written grant guidelines with the required content, publish them on GrantConnect, keep other public information consistent with GrantConnect, and give the Minister a section 25C notice before any approval
25B(6)-(7) CCE grants, Minister's own duties: receive and consider the entity's notice before approval, record and declare any conflict of interest, and record reasons for approving a grant or for rejecting one the entity recommended

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) controls