Annual reports for non-corporate Commonwealth entities (RMG 135)

RMGs are guidance documents. The purpose of an RMG is to support PGPA Act entities and companies in meeting the requirements of the PGPA framework. As guides, RMGs explain the legislation and policy requirements in plain English. RMGs support accountable authorities and officials to apply the intent of the framework. It is an official’s responsibility to ensure that Finance guidance is monitored regularly for updates, including changes in policy/requirements. 

Audience

This guide applies to the accountable authorities, chief financial officers, chief operating officers, program managers and officials responsible for contributing to the delivery of the annual report within non‑corporate Commonwealth entities.

This guide applies to annual reports being prepared for reporting periods that begin on or after 1 July 2023.
 

Key points

This guide:

  • provides detail on what an annual report is
  • outlines mandatory content for annual reports
  • sets out how to prepare and publish an annual report
  • defines mandatory digital publication requirements, including standard data templates that entities are required to complete when producing and publishing the annual report using the Digital Annual Reporting Tool.  
     
For access to the Digital Annual Reporting Tool, entity annual report coordinators should email the Digital Annual Reporting Team.

Resources

Related resources including tables and data templates, glossary terms and relevant sections of the PGPA Act and Rule are located under Tools and Templates in the right-hand menu.

Entity Resource Statement and expenses for outcomes

  • For non-corporate Commonwealth entities required to summarise the total resources of the entity and the total payments made by the entity in a table. The preferred format for this table is under Tools and templates.

List of requirements template - non-corporate Commonwealth entities

  • This template includes the list of requirements set out in Schedule 2 of the PGPA Rule and is available under Tools and templates. 

Digital Reporting Tool data templates

  • This document contains all the data templates that are required to be completed for the Tool and is available under Tools and templates.
  • Where a requirement has an associated data template, a reference to that template is provided above the requirement in this RMG.
  • The financial data templates only capture a subset of the required information from the financial statements.
  • The non-financial data templates help to meet minimum reporting requirements for either part or all of the provisions that they relate to.

Have you joined the Digital Annual Reports GovTEAMS community?

The Digital Annual Reports Team hosts a community which provides useful information and training material on how annual report coordinators can use the Digital Annual Reporting Tool to produce and publish an annual report.

To join the community email the Digital Annual Reporting Team.


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