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Public Governance, Performance and Accountability Rule 2014
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Department of Finance
This item is authorised by the following title:
Public Governance, Performance and Accountability Act 2013
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F2024C00860 (C57)
30 September 2024
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Chapter 1—Introduction
Part 1 1—Introduction
Division 1—Preliminary
1 Name of rule
3 Authority
Division 2—Definitions
4 Definitions
4A Meaning of threshold remuneration amount
Part 1 2—Provisions relating to the Dictionary in the Act
5 Government business enterprise
6 Listed entities
7 Listed law enforcement agency
7AC Reporting period—High Speed Rail Authority
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Chapter 2—Commonwealth entities and the Commonwealth
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Part 2 1—Core provisions about Commonwealth entities and the Commonwealth
7A Commonwealth entities and their accountable authorities—bodies corporate established under a law of the Commonwealth
8 Accountable authorities—listed entities
9 Officials
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Part 2 2—Accountable authorities and officials
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Division 1—Requirements applying to accountable authorities
10 Preventing, detecting and responding to fraud and corruption
11 Recovery of debts
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Division 2—Officials’ duty to disclose interests
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Subdivision A—When duty does not apply
12 When duty does not apply
Subdivision B—Officials who are the accountable authority
13 Officials who are the accountable authority—how and when to disclose interests
Subdivision C—Officials who are members of the accountable authority
14 Officials who are members of the accountable authority—how and when to disclose interests
15 Officials who are members of the accountable authority—consequences of disclosing interests
Subdivision D—Other requirements to disclose material personal interests
16 Officials who are not the accountable authority or a member of the accountable authority
16A Certain officials appointed under a law to a body—how and when to disclose interests
16B Certain officials appointed under a law to a body—consequences of disclosing interests
16C Application of sections 16A and 16B to accountable authorities or members of accountable authorities who are also ex officio members of a body
Subdivision E—Effect of contravention of duty to disclose interests
16D Effect of contravention of duty to disclose interests
Division 3—Inspection of books of corporate Commonwealth entities
16DA Inspection of books of corporate Commonwealth entities
Part 2 3—Planning, performance and accountability
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Division 1—Planning and budgeting
16E Corporate plan for Commonwealth entities
16EA Performance measures for Commonwealth entities
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Division 2—Performance of Commonwealth entities
16F Annual performance statements for Commonwealth entities
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Division 3—Audit Committee for Commonwealth entities
17 Audit committee for Commonwealth entities
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Division 3A—Annual report for Commonwealth entities
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Subdivision A—Annual report for non corporate Commonwealth entities
17AA Guide to this Subdivision
17AB Parliamentary standards of presentation
17ABA Annual report to be published using digital reporting tool
17AC Plain English and clear design
17AD Specific requirements for annual reports
17AE Overview of the entity
17AF Report on financial performance
17AG Information on management and accountability
17AGA Additional information about organisations receiving amounts under reportable consultancy or reportable non consultancy contracts
17AH Other mandatory information
17AI Letter of transmittal
17AJ Aids to access
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Subdivision B—Annual report for corporate Commonwealth entities
17BA Guide to this Subdivision
17BB Approval of annual report by accountable authority
17BC Parliamentary standards of presentation
17BCA Annual report to be published using digital reporting tool
17BD Plain English and clear design
17BE Contents of annual report
17BF Disclosure requirements for government business enterprises
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Subdivision C—Information about executive remuneration
17CA Information about remuneration for key management personnel
17CB Information about remuneration for senior executives
17CC Information about remuneration for other highly paid staff
17CD Other information about executive remuneration
17CE General rules for reporting information about executive remuneration
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Division 4—Special reporting requirements when Commonwealth entity has ceased to exist or functions have been transferred
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Subdivision A—Commonwealth entity has ceased to exist
17A Guide to this Subdivision
17B Commonwealth entity has ceased to exist—none of its functions has been transferred
17C Commonwealth entity has ceased to exist—some, but not all, of its functions have been transferred
17D Commonwealth entity has ceased to exist—all of its functions have been transferred
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Subdivision B—Commonwealth entity has not ceased to exist, but some or all of its functions have been transferred
17E Guide to this Subdivision
17F Commonwealth entity has not ceased to exist—some, but not all, of its functions have been transferred and it is not practicable for it to report
17G Commonwealth entity has not ceased to exist—all of its functions have been transferred
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Subdivision C—Reporting in relation to transferred functions
17H Guide to this Subdivision
17J Reporting in relation to transferred functions
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Subdivision D—Miscellaneous
17K Determinations by Finance Minister
Part 2 4—Use and management of public resources
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Division 1—Commitments of relevant money
18 Approving commitments of relevant money
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Division 2—Banking
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Subdivision A—Banking by corporate Commonwealth entities
18A Banking by CSC
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Subdivision B—Banking or dealing with relevant money received by officials
19 Banking of bankable money received by officials
20 Otherwise dealing with bankable money received by officials
21 Dealing with unbankable money received by officials
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Division 3—Borrowing
21A Borrowing by corporate Commonwealth entities
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Division 4—Investment
22 Investment by the Commonwealth
22A Investment by corporate Commonwealth entities
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Division 4A—Indemnities and exemptions by corporate Commonwealth entities
22B Indemnities and exemptions by corporate Commonwealth entities
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Division 5—Insurance
23 Insurance obtained by corporate Commonwealth entities
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Division 6—Authorisations and payments by the Finance Minister
24 Authorisations of waivers, modifications of payment terms, set offs and act of grace payments
25 Payment of amount owed to person at time of death
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Division 6A—CCE grants made by or on behalf of corporate Commonwealth entities
25A Guide to this Division
25B Requirements for making CCE grants where Minister involved
25C Requirements for advising Ministers involved in making CCE grants
25D Reporting requirements for Minister where Minister approves CCE grant in Minister’s electorate
25E Reporting requirements for Minister where Minister approves CCE grant despite recommendation of corporate Commonwealth entity
25F Publication requirements for CCE grants made with Minister’s approval
25G Additional record keeping requirement where information not published
25H Other matters
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Division 7—Special provisions applying to Ministers only
26 Minister to inform Parliament of certain events
Part 2 5—Appropriations
27 Receipts of amounts by non corporate Commonwealth entities
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Chapter 3—Commonwealth companies
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Part 3 1—Planning and budgeting
27A Corporate plan for Commonwealth companies
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Part 3 2—Audit committee for Commonwealth companies
28 Audit committee for wholly owned Commonwealth companies
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Part 3 3—Annual report for Commonwealth companies
28A Guide to this Part
28B Approval of annual report by directors
28C Parliamentary standards of presentation
28CA Annual report to be published using digital reporting tool
28D Plain English and clear design
28E Contents of annual report
28EA Information about executive remuneration—key management personnel
28EB Other information about executive remuneration
28EC General rules for reporting information about executive remuneration
28F Disclosure requirements for government business enterprises
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Chapter 4—Miscellaneous
29AA Modifications of the Act and instruments for CSC
29 Other CRF money
29A Money that is prescribed not to be other CRF money
30 Procurement by corporate Commonwealth entities
30A Publishing annual reports
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Chapter 5—Transitional and application provisions
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Part 1—Amendments made by the Public Governance, Performance and Accountability Amendment (Non corporate Commonwealth Entity Annual Reporting) Rule 2016
31 Application of amendments made by the Public Governance, Performance and Accountability Amendment (Non corporate Commonwealth Entity Annual Reporting) Rule 2016
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Part 2—Amendments made by the Public Governance, Performance and Accountability Amendment (Corporate Commonwealth Entity Annual Reporting) Rule 2016
32 Application of amendments made by the Public Governance, Performance and Accountability Amendment (Corporate Commonwealth Entity Annual Reporting) Rule 2016
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Part 3—Amendments made by the Public Governance, Performance and Accountability Amendment (Commonwealth Company Annual Reporting) Rule 2016
33 Application of amendments made by the Public Governance, Performance and Accountability Amendment (Commonwealth Company Annual Reporting) Rule 2016
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Part 4—Amendments made by the Public Governance, Performance and Accountability Amendment (Reporting Executive Remuneration) Rules 2019
34 Application of amendments made by the Public Governance, Performance and Accountability Amendment (Reporting Executive Remuneration) Rules 2019
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Part 5—Amendments made by the Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019
35 Application of amendments made by the Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019
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Part 6—Amendments made by the Public Governance, Performance and Accountability Amendment (2020 Measures No. 1) Rules 2020
36 Application of amendments made by the Public Governance, Performance and Accountability Amendment (2020 Measures No. 1) Rules 2020
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Part 7—Amendments made by the Public Governance, Performance and Accountability Amendment (2020 Measures No. 2) Rules 2020
37 Application of amendments made by the Public Governance, Performance and Accountability Amendment (2020 Measures No. 2) Rules 2020
38 Transitional provision—nominations
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Part 8—Amendments made by the Public Governance, Performance and Accountability Amendment (Consultancy and Non Consultancy Contract Expenditure Reporting) Rules 2020
39 Application of amendments made by the Public Governance, Performance and Accountability Amendment (Consultancy and Non Consultancy Contract Expenditure Reporting) Rules 2020
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Part 9—Publication deadline for 2020 21 corporate plans
40 Publication deadline for 2020 21 corporate plans
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Part 10—Amendments made by the Public Governance, Performance and Accountability Amendment (Special Account Determination) Rules 2021
41 Application of amendments made by the Public Governance, Performance and Accountability Amendment (Special Account Determination) Rules 2021
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Part 11—Amendments made by the Public Governance, Performance and Accountability Amendment (Anti Corruption) Rules 2023
42 Application of amendments made by the Public Governance, Performance and Accountability Amendment (Anti Corruption) Rules 2023
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Schedule 1—Listed entities
1 Guide to this Schedule
2 Australian Office of Financial Management
4 Australian National Preventive Health Agency
5 Australian Public Service Commission
6 Australian Security Intelligence Organisation
6A Australian Submarine Agency
7 Australian Taxation Office
10 Digital Transformation Agency
10AA Domestic, Family and Sexual Violence Commission
11 Geoscience Australia
12 IP Australia
12A National Emergency Management Agency
14 National Indigenous Australians Agency
16 Office of the Auditing and Assurance Standards Board
17 Office of the Australian Accounting Standards Board
18 Office of the Special Investigator
20 Royal Australian Mint
21 Seafarers Safety, Rehabilitation and Compensation Authority
22 Services Australia
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Schedule 2—List of requirements—non corporate Commonwealth entities
1 Guide to this Schedule
Schedule 2A—List of requirements—corporate Commonwealth entities
Schedule 2B—List of requirements—Commonwealth companies
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Schedule 3—Information about executive remuneration
1 Information about remuneration for key management personnel
2 Information about remuneration for senior executives
3 Information about remuneration for other highly paid staff
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history