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Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act)
Australia (Commonwealth)
vCompilation No. 4 (C2017C00269), compilation date 23 August 2017, registered 28 August 2017, including amendments up to the Public Governance and Resources Legislation Amendment Act (No. 1) 2017 (Act No. 92 of 2017)
6 domains
48 controls
Australia's PGPA Act, the foundation of the Commonwealth resource management framework: the general duties of accountable authorities and officials, corporate plans, performance measurement and annual performance statements, accounts, audited financial statements, audit committees and annual reports, the use and management of public resources (banking, borrowing, investment, indemnities, gifts and liability for loss), ministerial approval of expenditure and notification of company events, special accounts, cooperation with the States and Territories, subsidiaries, the duties of directors of Commonwealth companies, and delegations.
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Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) is a compliance framework from Australia (Commonwealth) with 6 domains and 48 controls. The largest domains are Part 2-2: general duties of accountable authorities, accountable authority instructions, government policy, and the general duties of officials (sections 14 to 32) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) (15 controls), Part 2-3: corporate plans, budget estimates, performance records and statements, accounts, financial statements, audit, audit committee and annual report (sections 33 to 49) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) (11 controls), Part 2-4: use and management of public resources, banking, borrowing, investment, indemnities and insurance, waivers and act of grace, gifts and liability for loss, Ministers' approvals and notices (sections 50 to 72) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) (9 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (6)
Chapter 3: Commonwealth companies, duties of directors, audit committee, government policy, corporate plans, budget estimates, annual reports and audit (sections 88 to 99) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act)
7 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::91 | Directors of a wholly-owned Commonwealth company: keep the responsible Minister informed of the activities of the company and its subsidiaries, give the responsible Minister or Finance Minister the reports and information required within the Minister's time limits, and notify significant decisions and significant issues that may affect or have affected the company |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::92 | Audit committee of a wholly-owned Commonwealth company: the directors must ensure the company has an audit committee constituted and performing functions in accordance with the rules |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::93 | Government policy orders for wholly-owned Commonwealth companies: the directors must ensure compliance with any applicable order in relation to the company and, so far as practicable, its subsidiaries |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::95 | Corporate plan for Commonwealth companies: the directors prepare a corporate plan at least once each reporting period, give it to the responsible Minister and the Finance Minister, comply with and publish it under the rules, address the Government's key priorities where the company's purposes relate to them, cover subsidiaries, and follow the rules when varying it |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::96 | Budget estimates for wholly-owned Commonwealth companies: the directors prepare estimates covering the company's activities for each reporting period and any period the Finance Minister directs, fairly presenting the estimated financial impacts and complying with the Finance Secretary's directions, and give them to the Finance Secretary |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::97 | Annual reports for Commonwealth companies: the directors give the responsible Minister the Corporations Act financial report, directors' report and auditor's report (as if a public company), plus any rule-prescribed information for a wholly-owned company, and an Auditor-General report where another auditor reported, by 21 days before the annual general meeting or four months after the period, whichever is earlier |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::98-99 | Auditor of Commonwealth companies and subsidiaries: the Auditor-General is the company's Corporations Act auditor or reports on its statements, and the directors must ensure every subsidiary's financial statements are audited, by the Auditor-General unless the foreign-incorporation exceptions apply, and give the auditor's report with the statements to the responsible Minister |
Chapter 4: the rules, procurement and grants instruments, intelligence and law enforcement modifications, delegations and the independent review (sections 100 to 112) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act)
1 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::110 | Delegations by the accountable authority of a non-corporate entity: delegate only by written instrument to an official of a non-corporate entity, never the general duties, accountable authority instructions, government policy, corporate plan, performance or accounts and financial statements duties, give written directions where appropriate, pass on the Finance Minister's directions to sub-delegates, and ensure delegates comply |
Part 2-2: general duties of accountable authorities, accountable authority instructions, government policy, and the general duties of officials (sections 14 to 32) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act)
15 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::15 | Duty to govern the entity: promote the proper use and management of public resources, the achievement of the entity's purposes and its financial sustainability, taking into account the effect of decisions on public resources generally |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::16 | Duty to establish and maintain an appropriate system of risk oversight and management and an appropriate system of internal control, including measures directed at ensuring officials comply with the finance law |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::17 | Duty to encourage officials to cooperate with others to achieve common objectives where practicable |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::18 | Duty when imposing requirements on others: take into account the risks associated with the use or management of the public resources concerned and the effects of imposing the requirements |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::19 | Duty to keep the responsible Minister and Finance Minister informed: activities of the entity and subsidiaries, reports and information required, notice of significant decisions and of significant issues that may affect or have affected the entity, within the Minister's time limits |
| 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 |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::21 | Non-corporate Commonwealth entities: govern the entity, in promoting the proper use and management of public resources, in a way that is not inconsistent with the policies of the Australian Government |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::22 | Corporate Commonwealth entities: ensure compliance with any government policy order that applies to the entity, and so far as practicable in relation to its subsidiaries |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::23-24 | Arrangements and commitments on behalf of the Commonwealth: only the accountable authority of a non-corporate entity, or its delegate, may enter, vary and administer arrangements and approve commitments of relevant money, and may establish an advisory board |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::25 | Duty of care and diligence: exercise powers, perform functions and discharge duties with the care and diligence a reasonable person would exercise in the entity's circumstances and in the official's position |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::26 | Duty to act honestly, in good faith and for a proper purpose in exercising powers, performing functions and discharging duties |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::27 | Duty not to use position improperly: never use the position to gain or seek a benefit or advantage for oneself or another, or to cause or seek to cause detriment to the entity, the Commonwealth or another person |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::28 | Duty not to use information improperly: a person who obtains information because they are or were an official must not use it to gain a benefit or advantage for themselves or another or to cause detriment to the entity, the Commonwealth or another person |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::29 | Duty to disclose interests: an official with a material personal interest relating to the entity's affairs must disclose details of the interest in the manner, at the time and with the consequences the rules prescribe |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::30 | Termination of an appointment to a corporate entity's accountable authority for contravening the general duties: the appointer gives signed written notice with reasons and tables a copy in each House within 15 sitting days |
Part 2-3: corporate plans, budget estimates, performance records and statements, accounts, financial statements, audit, audit committee and annual report (sections 33 to 49) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act)
11 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::35 | Corporate plan: prepare a corporate plan at least once each reporting period, give it to the responsible Minister and the Finance Minister, comply with and publish it under the rules, address the Government's key priorities where relevant, cover subsidiaries, and follow the rules when varying it |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::36 | Budget estimates: prepare estimates covering the entity's activities for each reporting period and any other period the Finance Minister directs, fairly presenting the estimated financial impacts, complying with the Finance Secretary's directions, and give them to the Finance Secretary |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::37 | Performance records: keep records that properly record and explain the entity's performance in achieving its purposes, in a way that complies with the rules and enables the annual performance statements, with full and free access for the responsible Minister and Finance Minister |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::38 | Measure and assess performance: measure and assess the entity's performance in achieving its purposes in compliance with the rules |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::39 | Annual performance statements: prepare them as soon as practicable after the end of each reporting period, providing information about performance in achieving the entity's purposes in compliance with the rules, and include a copy in the tabled annual report |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::41 | Accounts and records: keep accounts and records that properly record and explain the entity's transactions and financial position, comply with the rules, enable the annual and consolidated financial statements, and allow a convenient and proper audit, with full and free ministerial access |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::42 | Annual financial statements: prepare them as soon as practicable after the end of each reporting period, give them to the Auditor-General, comply with the accounting standards and the rules, present fairly the financial position, performance and cash flows, state the accountable authority's opinion on compliance, and for a government business enterprise state whether there are reasonable grounds to believe debts can be paid as they fall due |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::43 | Audit of the annual financial statements: the Auditor-General examines the statements and reports to the responsible Minister, and a copy of the statements and the audit report must be included in the entity's tabled annual report |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::44 | Subsidiaries of corporate Commonwealth entities: ensure every subsidiary's financial statements for each reporting period are audited, by the Auditor-General unless the foreign-incorporation exceptions apply, using Corporations Act rules where applicable, and give the auditor's report with the statements to the responsible Minister |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::45 | Audit committee: ensure the entity has an audit committee constituted, and performing its functions, in accordance with the rules |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::46 | Annual report: after the end of each reporting period prepare and give an annual report on the entity's activities to the responsible Minister for presentation to the Parliament by the 15th day of the fourth month after the period ends (or any extension granted under the Acts Interpretation Act), complying with the rules approved by the Joint Committee of Public Accounts and Audit |
Part 2-4: use and management of public resources, banking, borrowing, investment, indemnities and insurance, waivers and act of grace, gifts and liability for loss, Ministers' approvals and notices (sections 50 to 72) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act)
9 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::55 | Banking or dealing with relevant money received: a Minister passes relevant money to an official of a non-corporate entity as soon as practicable, and an official who receives bankable money deposits it in a bank within the prescribed period or as soon as practicable, or otherwise deals with it as the rules require |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::56-57 | Borrowing by corporate Commonwealth entities: an agreement to borrow, including an overdraft advance or credit by credit card or credit voucher, has no effect unless the borrowing is expressly authorised by or under an Act, authorised in writing by the Finance Minister, or authorised by the rules |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::59 | Investment by corporate Commonwealth entities: invest relevant money only when not immediately required for the entity's purposes, and only in bank deposits, Commonwealth, State or Territory securities or guaranteed securities, forms authorised in writing by the Finance Minister or prescribed by the rules, or for a government business enterprise forms consistent with sound commercial practice |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::60-62 | Indemnities, guarantees, warranties and insurance: the Commonwealth grants them through the Finance Minister in accordance with the rules, and corporate Commonwealth entities grant indemnities, guarantees or warranties and obtain insurance only in accordance with the requirements the rules prescribe |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::66-67 | Gifts of relevant property: a Minister or an official of a non-corporate entity must not gift relevant property unless it was acquired or produced to be a gift or the gift is expressly authorised by law, authorised in writing by the Finance Minister or made in accordance with the rules, and an unauthorised gift makes the giver liable to pay the property's value to the Commonwealth |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::68 | Liability for loss in custody: a Minister or official of a non-corporate entity who holds relevant money as a petty cash or other advance or before banking it, or who has signed for strict care of relevant property, must take reasonable steps to prevent loss, and is liable for the amount or value of any loss where reasonable steps were not taken |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::69-70 | Liability for loss through misconduct: a Minister or official of a non-corporate entity who causes or contributes to a loss of relevant money or property by misconduct or by deliberate or serious disregard of reasonable standards of care is liable for the just and equitable share of the loss, recoverable as a debt, without double recovery for the same loss and regardless of leaving office |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::71 | Ministerial approval of proposed expenditure: a Minister, or Presiding Officer for a Parliamentary Department, must not approve a proposed expenditure of relevant money unless satisfied after reasonable inquiries that it would be a proper use of relevant money, and must record the terms of any approval in writing as soon as practicable and comply with the rules on approvals |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::72 | Minister to inform Parliament of company and body events: table a notice as soon as practicable when the Commonwealth or a corporate entity forms or helps form a company or relevant body, becomes or ceases to be a member, has its membership rights varied, acquires or disposes of shares, or has share rights varied, in the form and with the particulars the rules prescribe |
Parts 2-5 to 2-7: appropriations and special accounts, cooperating with other jurisdictions, companies and subsidiaries, new corporate entities (sections 73 to 87) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act)
5 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::76 | Notional payments and receipts between or within non-corporate entities: apply the finance law to a notional payment as if it were a real payment and to the notional receipt as if it were a real receipt, including approval of the commitment and the debiting of the appropriation |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::78-80 | Special accounts: debit a special account only for the purposes the establishing determination or Act specifies, up to the balance for the time being, with crediting and debiting taking effect when the entry is made in the accounts and records of the responsible entity |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::82 | Sharing information with other jurisdictions: where the rules prescribe the entity, a State or Territory Minister, the kinds of reports and the circumstances, give that Minister the reports, documents and information requested within the prescribed time limits |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::83 | Auditing by State and Territory Auditors-General: where the Commonwealth provides money to a State, Territory, State or Territory body or jointly funded body for a purpose, impose no restriction on the conduct of an audit of that partner by or on behalf of the State or Territory Auditor-General |
| australia-public-governance-performance-and-accountability-act-2013-pgpa-act::86 | Subsidiaries of corporate Commonwealth entities: ensure, as far as practicable, that no subsidiary does anything the entity itself does not have power to do |
What is Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) and who does it apply to?
Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) is a compliance framework from Australia (Commonwealth) with 6 domains and 48 controls. Australia's PGPA Act, the foundation of the Commonwealth resource management framework: the general duties of accountable authorities and officials, corporate plans, performance measurement and annual performance statements, accounts, audited financial statements, audit committees and annual reports, the use and management of public resources (banking, borrowing, investment, indemnities, gifts and liability for loss), ministerial approval of expenditure and notification of company events, special accounts, cooperation with the States and Territories, subsidiaries, the duties of directors of Commonwealth companies, and delegations. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) actually require?
Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) has 48 controls organised across 6 domains. The largest domains are Part 2-2: general duties of accountable authorities, accountable authority instructions, government policy, and the general duties of officials (sections 14 to 32) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) (15 controls), Part 2-3: corporate plans, budget estimates, performance records and statements, accounts, financial statements, audit, audit committee and annual report (sections 33 to 49) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) (11 controls), Part 2-4: use and management of public resources, banking, borrowing, investment, indemnities and insurance, waivers and act of grace, gifts and liability for loss, Ministers' approvals and notices (sections 50 to 72) – Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) (9 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) do I already cover?
Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act)?
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