Accountability and internal controls

decorationThe 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

  • 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

Risk management

Internal controls

Audits & assurance

Related guidance

  • 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.

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Contact for information on this page: pmra@finance.gov.au

Last updated: 26 August 2016