Accountability and internal controls
The PGPA Act sets out the requirements for the governance, reporting and accountability of Commonwealth entities and Commonwealth companies, and for their use and management of public resources. It vests many of the powers and responsibilities in the accountable authority of a Commonwealth entity, and sets out the duties that the accountable authority and officials must meet.
The following guidance helps accountable authorities and officials meet their general duties, including requirements for accountability and internal controls.
- General duties of accountable authorities – sets out what an accountable authority should consider when fulfilling their duties under sections 15 to 19 of the PGPA Act
- General duties of officials – sets out what officials of all Commonwealth entities should consider when fulfilling their duties under sections 25 to 29 of the PGPA Act
- Prescribing officials – describes who is an official and how to prescribe a contractor as an official
- Commonwealth Risk Management Policy – helps Commonwealth entities build on their existing risk management framework, develop more detailed arrangements for risk oversight, and embed them into day to day business practices
- Comcover risk management guidance and training – further resources to help entities manage risk
- Risk Potential Assessment Tool (RPAT) – provides a standard set of high-level criteria for identifying risks related to New Policy Proposals and assessing consequences if risks were to eventuate
- Insurance – guidance for corporate Commonwealth entities that are not members of the Comcover self-managed fund
- Model accountable authority instructions – to help accountable authorities establish systems of risk management and internal control for their entity
- Non-financial recordkeeping – provides guidance on the requirements to keep non-financial records
- Significant non-compliance with finance law - assists entities in reporting significant non-compliance under paragraph 19(1)(e) of the PGPA Act
- Fraud control – guidance for entities to put in place a comprehensive fraud control program that covers prevention, detection, investigation and reporting strategies
- PGPA delegations – The Finance Minister’s delegations of some powers and functions in the PGPA Act to accountable authorities of non-corporate Commonwealth entities
- Minister to inform Parliament of certain events – describes the types of events that a minister must inform Parliament about
Audits & assurance
- Clarification of the terms ‘audit’ and ‘assurance’ – to clarify the meanings of the terms to assist in guiding Commonwealth entities about the correct circumstances of their use
- Audit committees – to help establish and maintain an audit committee to provide independent advice and assurance to accountable authorities and governing bodies
- Assurance review processes – guidance on Implementation Readiness Assessments and Gateway Reviews for programmes and projects
- Joint Committee of Public Accounts and Audit – provides guidance on responding to a JCPAA report
- Refer to the main Resource Management page for guidance on related areas of the Commonwealth Resource Management Framework, such as planning & performance, spending relevant money and working with others.
Last updated: 15 May 2017