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Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)
Australia (Commonwealth)
vCompilation No. 64 (F2026C00700), compilation date 1 July 2026, registered 24 July 2026, incorporating amendments up to the PGPA Amendment (2026 Measures No. 1) Rules 2026 (F2026L00608)
8 domains
60 controls
Australia's PGPA Rule, the Finance Minister's rules under the PGPA Act: fraud and corruption control, debt recovery, disclosure of material personal interests, corporate plans and performance measures, annual performance statements, audit committees, annual report content and executive remuneration disclosure for Commonwealth entities and companies, commitments and banking of relevant money, corporate entity indemnity and insurance limits, ministerially approved CCE grants, and other CRF money arrangements.
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Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) is a compliance framework from Australia (Commonwealth) with 8 domains and 60 controls. The largest domains are 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) (13 controls), Part 2-3 Division 3A Subdivision A: annual reports of non-corporate Commonwealth entities (sections 17AA to 17AJ, Schedule 2) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) (11 controls), Part 2-2: fraud and corruption control, debt recovery and officials' disclosure of material personal interests (sections 10 to 16DA) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) (10 controls). Every control below carries what it requires and what an assessor expects to see.
Maintained by Gerard Blokdyk
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Framework Domains (8)
Chapter 3: corporate plans, audit committees and annual reports of Commonwealth companies (sections 27A to 28F, Schedule 2B) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)
6 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::27A | Commonwealth company corporate plan: the directors prepare a plan meeting section 16E (other than the performance item) that also summarises, for each period, how the company will achieve its purposes and how performance will be measured, with measures and targets |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::28 | Audit committee for wholly-owned Commonwealth companies: the governing body meets section 17 as if the company were a corporate entity (written charter, mandatory functions, at least three independent qualified members, and the exclusions) |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::28B-28D | Commonwealth company annual report approval and presentation: approved by the directors and signed by a director with details of approval, compliant with Parliamentary guidelines, published via the digital reporting tool, clear and balanced |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::28E | Commonwealth company annual report contents: purposes and performance results, Ministers, directions and policy orders with non-compliance, directors' details and attendance, structure, staff statistics, locations, governance, related-entity transactions, significant changes, scrutiny, subsidiary gaps, remuneration, audit committee and the Schedule 2B list |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::28EA-28EC | Commonwealth company executive remuneration: report each key management person's remuneration components in the Schedule 3 form, describe KMP remuneration governance and basis, use accrual amounts, and note any exemption |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::28F | Commonwealth company GBE disclosures: assess changes in financial structure and condition and forward risks, report dividends and community service obligations with actions and costs, and state any commercially sensitive exclusion |
Chapter 4 and Chapter 5: other CRF money, procurement prescription, publishing annual reports, and transitional provisions (sections 29AA to 44) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)
2 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::29 | Arrangements for other CRF money: a non-corporate entity's arrangement letting an outside party receive, hold or spend other CRF money must be in writing, promote proper use, require prompt banking, proper and auditable records, full remittance of interest, and set timing for remittances and payments |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::30A | Publishing annual reports on the website: every Commonwealth entity and Commonwealth company publishes its annual report on its own website as soon as practicable after it is tabled |
Part 2-2: fraud and corruption control, debt recovery and officials' disclosure of material personal interests (sections 10 to 16DA) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)
10 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::10(a)-(c) | Fraud and corruption risk assessment and control planning: assess the entity's fraud and corruption risks regularly and on major change, keep a control plan updated after each assessment, and review control effectiveness periodically |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::10(d) | Fraud and corruption governance: maintain oversight structures and processes, assign officials responsible for managing fraud and corruption risk, and keep records that identify them |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::10(e) | Fraud and corruption prevention: make every official aware of what fraud and corruption are, and build fraud and corruption risk into the planning and running of the entity's activities |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::10(f) | Fraud and corruption detection and response: provide confidential reporting channels, investigate or otherwise deal with suspected fraud or corruption, and record and report incidents |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::11 | Debt recovery by non-corporate entities: pursue recovery of every debt the accountable authority is responsible for unless recovery is uneconomical, the debt is not legally recoverable, or it has been written off under an Act |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::13 | Accountable authority's disclosure: an accountable authority with a material personal interest in the entity's affairs discloses it in writing to the responsible Minister, with its nature, extent and relevance, as soon as practicable and again on any change |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::14 | Board member's disclosure: a member of an accountable authority discloses a material personal interest to the other members at a meeting, as soon as practicable and again on change, and makes sure it is minuted |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::15 | Board member's withdrawal: a member who has disclosed an interest neither attends the consideration of the matter nor votes on it, unless the responsible Minister declares otherwise in writing or the non-conflicted members decide so and minute the decision |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::16 | Other officials' disclosure: an official who is not the accountable authority or a member of it discloses any material personal interest in the way the accountable authority's instructions require |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::16A-16C | Members of bodies appointed under a law: disclose material personal interests to the other appointed members at a meeting, stay out of consideration and voting unless the others determine otherwise, and minute both the disclosure and the determination |
Part 2-3 Division 3A Subdivision A: annual reports of non-corporate Commonwealth entities (sections 17AA to 17AJ, Schedule 2) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)
11 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AB-17AC | Annual report presentation (non-corporate): comply with the guidelines for presenting documents to Parliament, publish through the Finance digital reporting tool after presentation, and write for readers in clear, relevant, reliable, concise and balanced form |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AD-17AE | Annual report structure and overview (non-corporate): include every prescribed part (review, overview, performance statements and financial performance, management and accountability, contract and remuneration information, financial statements, other mandatory information, transmittal letter, aids to access), with an overview of role, structure, outcomes, purposes and accountable authority |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AF | Financial performance report (non-corporate): discuss and analyse financial performance, summarise total resources and payments in a table, and explain significant changes, operating losses and anticipated impacts |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AG(2) | Corporate governance reporting (non-corporate): report on section 10 compliance, include the accountable authority's fraud and corruption certification, outline governance structures, and state any significant finance-law non-compliance reported to the Minister with the remedial action |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AG(2A) | Audit committee reporting (non-corporate): give the direct web address of the charter and, for each member, name, qualifications and experience, meeting attendance and remuneration |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AG(3) | External scrutiny reporting (non-corporate): report the most significant external scrutiny developments and the entity's response, including significant judicial and tribunal decisions, Auditor-General, Parliamentary committee and Ombudsman reports, and capability reviews |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AG(4) | Workforce reporting (non-corporate): assess people management effectiveness and report employee statistics, APS classification and Indigenous statistics, employment arrangements and salary ranges, non-salary benefits and any performance pay |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AG(5)-(6),(8)-(10) | Assets, procurement and contracting reporting (non-corporate): assess asset management where significant and performance against the Commonwealth Procurement Rules, disclose contracts of $100,000 or more without Auditor-General access clauses and contracts exempted from AusTender, and report support for small business |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AG(7)-(7A),17AGA | Consultancy and non-consultancy contract reporting (non-corporate): give the counts and actual GST-inclusive expenditure for new and ongoing reportable contracts with the prescribed statements, summarise consultant selection policies, and name the organisations receiving the largest shares |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AH | Other mandatory information (non-corporate): advertising campaigns statement, grants statement, disability reporting mechanisms, information publication scheme reference, correction of material errors in earlier reports, and other legislated content in appendices |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17AI-17AJ | Transmittal and aids to access (non-corporate): a dated, signed letter of transmittal citing section 46 and any enabling legislation, plus contents, index, glossary, the Schedule 2 list of requirements, contact officer and web addresses |
Part 2-3 Division 3A Subdivisions B and C: annual reports of corporate Commonwealth entities and executive remuneration (sections 17BA to 17CE, Schedules 2A and 3) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)
9 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17BB-17BD | Annual report approval and presentation (corporate): approved and signed by the accountable authority with details of how and when, stating its responsibility under section 46, compliant with Parliamentary guidelines, published through the digital reporting tool, in clear and balanced form |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17BE(a)-(i) | Annual report contents, establishment and accountability (corporate): enabling legislation, objects, functions and purposes, responsible Ministers, ministerial directions and government policy orders with any non-compliance, the annual performance statements, and significant finance-law non-compliance with remediation |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17BE(j)-(p) | Annual report contents, governance and operations (corporate): accountable authority members' details and attendance, organisational structure and staff statistics, locations, governance practices, related-entity transactions over $10,000 and their decision process, and significant changes |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17BE(q)-(u) | Annual report contents, scrutiny, indemnities and committee (corporate): significant judicial and tribunal decisions, external reports, unobtainable subsidiary information, officer indemnities and insurance premiums, audit committee details, executive remuneration, and the Schedule 2A list |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17BF | Government business enterprise disclosures (corporate): assess significant changes in financial structure and condition and risks to the indicativeness of results, report dividends, and detail community service obligations with actions and costs, stating any commercially sensitive exclusion |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17BG | Procurement performance for prescribed corporate entities: a corporate entity prescribed under section 30 assesses its performance against the Commonwealth Procurement Rules in its annual report |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17CA | Key management personnel remuneration: for each KMP report name, position, base salary, bonuses, other benefits and allowances, superannuation, long service leave, other long-term and termination benefits and total, in the Schedule 3 clause 1 form |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17CB-17CC | Senior executive and other highly paid staff remuneration: report by total remuneration band the headcount and average base salary, bonuses, benefits, superannuation, long service leave, long-term and termination benefits and total, in the Schedule 3 forms |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17CD-17CE | Remuneration policy disclosure and calculation rules: describe the governance of and basis for executive remuneration, calculate amounts on an accrual basis, and note any ministerial exemption in the annual report |
Part 2-3 Division 4: reporting when an entity ceases to exist or its functions are transferred (sections 17A to 17K) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)
2 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17B-17C,17F | Nominated entity reporting for a ceased or non-reporting entity: when the Finance Minister nominates it, prepare the old entity's performance statements, financial statements and annual report (limited to non-transferred functions where relevant), give the financial statements to the Auditor-General and the report to its Minister |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17D,17G,17J | Transferred functions: produce no separate reports for an entity whose functions were all transferred, and include the transferred functions' performance, financial and annual report information in the receiving or nominated reporting entity's documents |
Part 2-3 Divisions 1 to 3: corporate plans, performance measures, annual performance statements and audit committees (sections 16E to 17) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)
7 controls
| Code | Title |
|---|---|
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::16E(1)-(2) | Corporate plan coverage and content: prepare a plan spanning at least four reporting periods that states its basis, the entity's purposes, key activities, operating context (environment, capability, risk oversight and key risks, cooperation, subsidiaries) and performance measures with targets |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::16E(3)-(7) | Corporate plan publication: give the plan to the responsible Minister and the Finance Minister before publishing it, publish it on the entity's website by the end of the second month of the period, and republish promptly after a significant variation or for a new entity |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::16EA | Performance measure quality: use measures that relate directly to purposes or key activities, rest on reliable and verifiable data and methods, are unbiased, mix qualitative and quantitative measures where practicable, cover outputs, efficiency and effectiveness where appropriate, and allow trends over time |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::16F(1) | Performance measurement method: in preparing annual performance statements, measure and assess performance against purposes using the method set out in the corporate plan and the portfolio budget statements for that period |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::16F(2) | Annual performance statements content: include the prescribed statements (preparation under paragraph 39(1)(a), reporting period, and the accountable authority's opinion of accuracy and compliance), the results, and an analysis of contributing factors |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17(1)-(2) | Audit committee charter: determine the audit committee's functions in a written charter, including review of the appropriateness of financial reporting, performance reporting, risk oversight and management, and internal control |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::17(3)-(5) | Audit committee membership: appoint at least three suitably qualified members, meet the independence tests for non-corporate and corporate entities, and exclude the accountable authority or its head, the CFO and the CEO |
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)
13 controls
| Code | Title |
|---|---|
| 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 |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::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 |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::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 |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::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 |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::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 |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::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 |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::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 |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::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 |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::25C | Content of advice to Ministers on CCE grants: state the grants are subject to Division 6A, the legal authority to approve, the Minister's reporting duties, the assessment process, the guidelines, merit and value-with-money assessments, applications sorted by criteria met, fundable applications and recommendations |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::25D-25E | Ministerial reporting on CCE grants: notify the Finance Minister (or Prime Minister) and the entity of grants approved in the Minister's own electorate or against the entity's recommendation, with details and reasons, for quarterly tabling |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::25EA-25G | Publishing CCE grants and recording non-publication: publish ministerial notices and each ministerially approved grant's details on GrantConnect within 21 days, publish material variations within 21 days, and record reasons for any redaction or withheld detail |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::26 | Minister's notice to Parliament of company-related events: the notice names the responsible Minister and portfolio, the nature and reasons for the event, the consideration and resulting liabilities, control changes and affected interests, and company identifiers |
| australia-public-governance-performance-and-accountability-rule-2014-pgpa-rule::27 | Retaining receipts in non-corporate entities: credit to departmental appropriations only the receipt kinds section 27 prescribes, never taxes, levies, fines or penalties or already-appropriated amounts, and observe the five per cent cap on asset-sale proceeds |
What is Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) and who does it apply to?
Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) is a compliance framework from Australia (Commonwealth) with 8 domains and 60 controls. Australia's PGPA Rule, the Finance Minister's rules under the PGPA Act: fraud and corruption control, debt recovery, disclosure of material personal interests, corporate plans and performance measures, annual performance statements, audit committees, annual report content and executive remuneration disclosure for Commonwealth entities and companies, commitments and banking of relevant money, corporate entity indemnity and insurance limits, ministerially approved CCE grants, and other CRF money arrangements. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) actually require?
Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) has 60 controls organised across 8 domains. The largest domains are 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) (13 controls), Part 2-3 Division 3A Subdivision A: annual reports of non-corporate Commonwealth entities (sections 17AA to 17AJ, Schedule 2) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) (11 controls), Part 2-2: fraud and corruption control, debt recovery and officials' disclosure of material personal interests (sections 10 to 16DA) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) (10 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 Rule 2014 (PGPA Rule) do I already cover?
Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) 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 Rule 2014 (PGPA Rule)?
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