RMG-129 has been updated. The updates include:
- additional guidance to support meaningful performance reporting in the Portfolio Budget Statements (PBS), including better practice examples
- the updated 2025-26 PBS performance reporting template (Table 2.X.3) which incorporates additional guidance
- updates to reflect the current performance reporting cycle for the 2025-26 Budget year, forward estimates, corporate plan and annual performance statements.
There are no policy changes as part of these updates. If you need further information in relation to these updates, please contact PGPA.
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 guidance will assist officials of Commonwealth entities who report performance information and linked programs in their Portfolio Budget Statements (PBS) in accordance with the Finance Secretary Direction requirements.
It will also assist officials to understand when to report performance information in Portfolio Additional Estimates Statements (PAES).
Key points
Commonwealth entities who are required to report performance information in the PBS must meet the requirements under the Finance Secretary Direction.
This guide:
- explains why performance information is reported in the PBS
- describes the relationship between the PBS and corporate plan, and the clear read principle
- provides guidance on each element of the Finance Secretary Direction
- includes the Performance reporting template for the PBS and better practice examples
- outlines when to report performance information in PAES
- should be read in conjunction with the Guide to preparing Portfolio Budget Statements.
Resources
Related resources including links to the latest Guide to preparing the PBS and PAES, the PGPA Act and Rule, related RMGs, and tools and templates are available in the right-hand menu.
Key information to assist you in meeting your requirements
