PGPA legislation, associated instruments and policies

Public Governance, Performance and Accountability Act 2013

The Public Governance, Performance and Accountability Act 2013 (PGPA Act) establishes a coherent system of governance and accountability for public resources, with an emphasis on planning, performance and reporting.

The PGPA Act applies to:

picture of the flipchart

The Flipchart of PGPA Act entities and companies provides a comprehensive list of the government bodies subject to the PGPA Act.

Public Governance, Performance and Accountability Rule 2014

The Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) and other legislative instruments establish the requirements and procedures necessary to give effect to the governance, performance and accountability matters covered by the PGPA Act.

Links to the official and most current versions of the PGPA Act and Rule are available in the right hand menu under Policies, legislation and guidelines.

PGPA associated instruments and policies

The following table provides the instruments and policies of the Australian Government that are currently in effect under, or support, the PGPA Act. The table also outlines who they apply to.

Instruments and Policies	NCEs	CCEs	CCs
PGPA Rule 2014	✔	✔	✔
Commonwealth Procurement Rules (CPRs)	✔	CCEs prescribed in section 30 PGPA Rule
Commonwealth Grants Rules and Principles 2024 (CGRPs)	✔
PGPA Financial Reporting Rule 2015	✔	✔
PGPA Investment Authorisation 2024		10 prescribed CCEs entitled to maintain investments under s59 of the PGPA Act
PGPA (Relevant Company) Rule 2016			prescribes relevant companies under s 85 PGPA Act
Rules establishing Commonwealth Corporate Entities: PGPA (Establishing the Australian Digital Health Agency) Rule 2016 PGPA (Establishing Old Parliament House) Rule 2016		✔
Policies of the Australian Government include: Commonwealth Risk Management Policy Commonwealth Governance Structures Policy Australian Government Charging Framework Procurement connected policies Supplier Pay on-Time or Pay Interest Policy Whole-of-government ICT policy Whole-of-government arrangements for the purchase of certain goods and services	✔	Procurement related policies apply to CCEs prescribed in section 30 PGPA Rule
Government policy orders (to apply policies of the Australian Government to corporate Commonwealth entities)		✔	✔

Finance Minister’s delegation of powers and functions in PGPA legislation

The Finance Minister has delegated some powers and functions in the PGPA Act to accountable authorities of non-corporate Commonwealth entities (in accordance with section 107(1)).

Delegates must comply with the directions in the delegation instruments.

The current delegations instruments took effect 1 September 2022:

The following table lists the relevant amendments to the current delegation from the Finance Minister to Accountable Authorities of Non-Corporate Commonwealth Entities:

Finance Minister’s Delegations

PGPA (Finance Minister to Accountable Authorities of Non-Corporate Commonwealth Entities) Delegation 2022

Amendment Delegation Title

Commencement

Changes

PGPA (Finance Minister to Accountable Authorities of NCEs) Amendment Delegation 2024 (No. 2)

1 July 2024

Amendments to Schedule 1, Part 6 relating to indemnities concerning the approval of legal assistance under Appendix E of the Legal Services Directions 2017.

The following table lists the relevant amendments to the current delegation from the Finance Minister to Finance Secretary:

Finance Minister’s Delegations

PGPA (Finance Minister to Finance Secretary) Delegation 2022

Amendment Delegation Title

Commencement

Changes

PGPA (Finance Minister to Finance Secretary) Amendment Delegation 2024 (No.1)

1 July 2024

Amendments to Schedule 1, Part 3 relating to indemnities concerning the approval of legal assistance under Appendix E of the Legal Services Directions 2017.

The current delegation instruments are available in the table above and in the right hand menu under Policies, legislation and guidelines. Superseded versions are available in the right-hand menu under Superseded Delegations.

If you would like information in relation to superseded PGPA delegations or have any queries related to PGPA delegations, please contact us at PGPA@finance.gov.au.

In addition to the above:

Powers and functions that can be delegated

Accountable authorities of non‑corporate Commonwealth entities can delegate the powers listed below, functions or duties in the PGPA Act to officials (in accordance with section 110(1)(a)).

PGPA Act
Section 23	power to approve commitments, enter into, vary and administer arrangements (including other CRF money arrangements)
Section 24	power to establish advisory boards
Section 36	duty to prepare budget estimates for the entity
Section 45	duty to establish an audit committee for the entity
Section 46	duty to prepare the annual report for the entity

PGPA Rule
Section 10	duty to prevent, detect and deal with fraud
Section 11	duty to recover debts

Accountable authorities of non‑corporate Commonwealth entities can subdelegate the powers listed below in the PGPA Act to officials that are delegated to them by the Finance Minister (in accordance with section 110(1)(b), (5) and (6)).

PGPA Act
Section 53	power to conduct banking business in Australia
Section 56	power to use credit cards to borrow
Section 60	power to grant certain indemnities, guarantees or warranties on behalf of the Commonwealth
Section 63	power to modify the terms and conditions for amounts owing to the Commonwealth
Section 66	power to authorise a gift of relevant property
Section 77	power to repay amounts paid to the Commonwealth

PGPA Rule
Section 25	power to authorise the payment of an amount owed to person at time of death

Accountable authorities of certain specified non‑corporate Commonwealth entities can also subdelegate the powers listed below.

PGPA Act
Section 53	power to conduct banking business in Australia
Section 58	power to invest relevant money in authorised investments
Section 63	power to modify the terms and conditions for amounts owing to the Commonwealth

Powers, functions and duties that cannot be delegated

The powers, functions or duties in the PGPA Act, listed below, cannot be delegated by the accountable authority (section 110(2)).

PGPA Act
Section 15	duty to govern the entity (along with section 21 - duty to govern an entity in a way that is not inconsistent with the policies of the Australian Government)
Section 16	duty to establish and maintain systems relating to risk and control
Section 17	duty to encourage cooperation with others
Section 18	duty in relation to requirements imposed on others
Section 19	duty to keep responsible Minister and Finance Minister informed
Section 20A	power to give written accountable authority instructions
Section 35	requirement to prepare corporate plan for the entity
Section 37	requirement to have records about performance of the entity
Section 38	requirement to measure and assess the performance of the entity
Section 39	requirement to prepare annual performance statements for the entity
Section 41	requirement to have accounts and records for the entity
Section 42	requirement to prepare annual financial statements for the entity
Section 43	requirement to include audited annual financial statements in the entity's annual report

PGPA Rule
Section 29	requires an accountable authority to ensure any arrangement entered into relating to the receipt, custody or expenditure of other CRF complies with Rule subsection 29(2) (note that this is not a power to enter into other CRF arrangements. The power to enter into arrangements in the PGPA Act including other CRF arrangements comes from section 23 and this power can be delegated).

Finance Secretary Direction

Commonwealth entities that produce the Portfolio Budget Statement must meet the requirements under the Finance Secretary Direction. The current Finance Secretary Direction on the Requirements for Performance Information in Portfolio Budget Statements was issued on 21 August 2022.

For further information, see Reporting performance information in Portfolio Budget Statements (RMG 129) in the right hand menu under Tools and templates.

Duties of accountable authorities to comply with Government Policy

An accountable authority of a non-corporate Commonwealth entity must govern their entity in a way that is not inconsistent with relevant policies of the Australian Government. Finance has developed guidance to support accountable authorities, in consultation with the Australian Government Solicitor.

This guidance is also available in the right hand menu under Tools and templates.

Government Policy Orders

An accountable authority of a corporate Commonwealth entity must comply with policies specified in a government policy order made by the Finance Minister.

For a corporate Commonwealth entity or Commonwealth company that is subject to a Government Policy Order:

the accountable authority of the corporate Commonwealth entity (section 22(3) PGPA Act) or the directors of the company (section 93(3) PGPA Act) must ensure the Government Policy Order is complied with by:

their entity or company and any subsidiaries of their entity or company, so far as practicable.

the corporate Commonwealth entity (section 17BE(e) PGPA Rule) or company (section 28E(d) PGPA Rule) must include details of the Government Policy Order in their annual report
non-compliance with the Government Policy Order may constitute significant non‑compliance with finance law and will need to be disclosed to the responsible Minister by the corporate Commonwealth entity (section 19 PGPA Act) or the company (section 91 PGPA Act) as soon as practicable.

Current Government Policy Orders

GPO Date	GPO	Applies to
24 August 2017	Public Governance, Performance and Accountability (Charging for Regulatory Activities) Order 2017	Australian Grape and Wine Authority Australian Maritime Safety Authority Civil Aviation Safety Authority Comcare Director of National Parks Food Standards Australia New Zealand National Offshore Petroleum Safety and Environmental Management Authority Sydney Harbour Federation Trust

Resource Management Guides

A suite of Resource Management Guides (RMGs) are available to support you in meeting the requirements of the PGPA Act and Rule.

An index of RMGs available on the Finance website is included in the right hand menu under Tools and templates.

RMGs are developed with a digital-first focus and updated in real time and should be your first point of reference. Printed or saved versions are only current at the time of printing, so be sure to use the digital version in the first instance. RMG updates are notified through the PGPA Newsletter, issued via email and available under Latest News.

Any comments or questions on the RMGs should be sent to PGPA.