Minor updates have been made to RMG-119 to clarify the guidance. For questions regarding these updates, please contact Accounting Policy.
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 is relevant to accountable authorities, chief financial officers and officials of Commonwealth entities with responsibility for preparing annual performance statements, annual financial statements and annual reports following a machinery of government (MoG) change.
For ease of reference and presentation, this guide uses ‘entities’ to mean Commonwealth entities as defined by the Public Governance, Performance and Accountability Act 2013 (PGPA Act).
Key points
This guide:
- outlines the special reporting responsibilities for preparing annual performance statements, annual financial statements and annual reports following a MoG change
- assists entity officials in meeting their reporting responsibilities in accordance with the PGPA Act and 'Special reporting requirements when a Commonwealth entity has ceased to exist or functions have been transferred (Division 4)' of the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule).
MoG changes can involve the movement of functions, appropriations, other resources and people from one entity to another under a number of different scenarios that impact the reporting responsibilities of affected entities.
MoG changes may include:
- an entity (old entity) ceasing to exist with:
- none of its functions transferred, or
- some or all of its functions transferred.
- an old entity continuing to exist with:
- some or all functions transferred to one or more entities
- some functions transferred to one or more entities, but where it is not practicable for the old entity to report on the non-transferred functions.
Division 4 of the PGPA Rule sets out the special reporting requirements that apply where entities have ceased to exist or functions have been transferred. Division 4 of the PGPA Rule details, in 4 subdivisions, the reporting requirements that apply for the movement of functions, appropriations, other resources following a MoG change.
The PGPA Rule reporting requirements at:
- Subdivision A (sections 17A–17D) apply where an entity has ceased to exist
- Subdivision B (sections 17E–17G) apply where an entity has not ceased to exist, but some or all of its functions have been transferred
- Subdivision C (sections 17H–17J) apply to reporting on transferred functions
- Subdivision D (section 17K) applies for miscellaneous reporting.
This guide provides direction on these requirements, to assist accountable authorities (that is secretaries, chief executives or governing boards) to meet their reporting responsibilities following MoG changes. In addition,
- Tables in Presentation requirements provide a summary of the reporting requirements that apply for various MoG scenarios, and
- Decision trees in Determining reporting requirements are provided to assist officials in identifying the relevant sections of the PGPA Rule that apply for their particular MoG circumstances.
Resources
Related resources including other guidance, links, glossary terms, publications, and relevant sections of the PGPA Act and Rule are located in the right-hand menu.
Key information to assist you in meeting your requirements
