PUBLIC GOVERNANCE, PERFORMANCE AND ACCOUNTABILITY ACT 2013

Commonwealth Consolidated Acts

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PUBLIC GOVERNANCE, PERFORMANCE AND ACCOUNTABILITY ACT 2013

TABLE OF PROVISIONS

Long Title

CHAPTER 1--Introduction

PART 1-1--INTRODUCTION

Division 1--Preliminary

1. Short title
2. Commencement
3. This Act binds the Crown
4. This Act extends to things outside Australia

Division 2--Objects of this Act

5. Objects of this Act

Division 3--Guide to this Act

6. Guide to this Act

PART 1-2--DEFINITIONS

Division 1--Guide to this Part

7. Guide to this Part

Division 2--The Dictionary

8. The Dictionary

CHAPTER 2--Commonwealth entitiesand the Commonwealth

PART 2-1--CORE PROVISIONS FOR THIS CHAPTER

Division 1--Guide to this Part

9. Guide to this Part

Division 2--Core provisions for thisChapter

10. Commonwealth entities
11. T ypes of Commonwealth entities
12. Accountable authorities
13. Officials

PART 2-2--ACCOUNTABLE AUTHORITIESANDOFFICIALS

Division 1--Guide to this Part

14. Guide to this Part

Division 2--Accountable authorities

Subdivision A--General dutiesof accountable authorities

15. Duty to govern the Commonwealth entity
16. Duty to establish and maintain systems relating to risk and control
17. Duty to encourage c ooperat ion with others
18. Duty in relation to requirements imposed on others
19. Duty to keep responsible Minister and Finance Minister inform ed

Subdivision B--Rules about general duties of accountable authorities

20. Rules about general duties of accountable authorities

Subdivision BA--Accountable authority instructions

20A. Accountable authority instructions

Subdivision C--Application of government policy

21. Non - corporate Commonwealth entities
22. Corporate Commonwealth entities

Subdivision D--Special provisions applying toaccountable authoritiesof non-corporate Commonwealth entities

23. Power in relation to arrangements and commitments
24. Power to establish advisory boards

Division 3--Officials

Subdivision A--General duties of officials

25. Duty of care and diligence
26. Duty to act honestly, in good faith and for a proper purpose
27. Duty in relation to use of position
28. Duty in relation to use of information
29. Duty to disclose interests

Subdivision B--Provisions relating to general duties of officials

30. Termination--accountable authority, or member of accountable authority, contravening general duties of officials
31. Interaction between Subd ivision A and other laws

Subdivision C--Officials to whom the Public Service Act or Parliamentary Service Act applies

32. Officials to whom the Public Service Act or Parliamentary Service Act applies

PART 2-3--PLANNING, PERFORMANCE AND ACCOUNTABILITY

Division 1--Guide to this Part

33. Guide to this Part

Division 2--Planning and budgeting

34. Key priorities and objectives of the Australian Government
35. Corporate plan for Commonwealth entities
36. Budget estimates for Commonwealth entities

Division 3--Performanceof Commonwealth entities

37. R ecords about performance of Commonwealth entities
38. Measuring and assessing performance of Commonwealth entities
39. Annual performance statement s for Commonwealth entities
40. Audit of annual performance statement s for Commonwealth entities

Division 4--Financial reporting and auditing for Commonwealth entities

41. Accounts and records for Commonwealth entities
42. Annual financial statements for Commonwealth entities
43. Audit of annual financial statements for Commonwealth entities
44. Audit of subsidiary's financial statements

Division 5--Audit committee for Commonwealth entities

45. Audit committee for Commonwealth entities

Division 6--Annual report for Commonwealth entities

46. Annual report for Commonwealth entities

Division 7--Australian Government financial reporting

47. Monthly financial reports
48. Annual consolidated financial statements
49. Audit of annual consolidated financial statements

PART 2-4--USE AND MANAGEMENT OF PUBLIC RESOURCES

Division 1--Guide to this Part

50. Guide to this Part

Division 2--Fundingand expenditure

51. Making amounts appropriated available to Commonwealth entities
52. Commitment or expenditure of relevant money

Division 3--Banking

53. Banking by the Commonwealth
54. Banking by corporate Commonwealth entities
55. Banking or dealing with relevant money

Division 4--Borrowing

56. Borrowing by the Commonwealth
57. Borrowing by corporate Commonwealth entities

Division 5--Investment

58. Investment by the Commonwealth
59. Investment by corporate Commonwealth entities
D ivision 6--Indemnities,guarantees,warrantiesand insurance
60. Indemnities , guarantees or warranties by the Commonwealth
61. Indemnities , guarantees or warranties by corporate Commonwealth entities
62. Insurance obtained by corporate Commonwealth entities

Division 7--Waivers, modifications of payment terms, set-offs and act of grace payments

63. Waiver of amounts or modification of payment terms
64. Setting off amounts owed to, and by, the Commonwealth
65. Act of grace payments by the Commonwealth

Division 8--Special provisions applying toMinisters and certainofficials

Subdivision A--Gifts of relevant property

66. Gifts of relevant property

Subdivision B--Liability of Ministers andcertainofficialsfor unauthorised gifts and loss

67. Liability for unauthorised gifts of relevant property
68. Liability for loss -- custody
69. Liability for loss--misconduct
70. Provisions relating to liability of Ministers and officials

Division 9--Special provisions applying to Ministers only

71. A pprov al of proposed expenditure by a Minister
72. Minister to inform Parliament of certain events

PART 2-5--APPROPRIATIONS

Division 1--Guide to this Part

73. Guide to this Part

Division 2--Appropriations relating to non-corporate Commonwealth entitiesand the Commonwealth

74. Receipts of amounts by non - corporate Commonwealth entities
74A. Recoverable GST for non - corporate Commonwealth entities
75. Transfer s of function s between non - corporate Commonwealth entities
76. Notional payments and receipts by non - corporate Commonwealth entities
77. Repayments by the Commonwealth

Division 3--Special accounts

78. Establishment of special accounts by the Finance Minister
79. Disallowance of determinations relating to special accounts
80. Special accounts established by an Act

PART 2-6--COOPERATING WITH OTHERJURISDICTIONS

Division 1--Guide to this Part

81. Guide to this Part

Division 2--Cooperatingwith other jurisdictions

82. Sharing information with other jurisdictions
83. Auditing by State and Territory Auditors - General

PART 2-7--COMPANIES,SUBSIDIARIESANDNEWCORPORATECOMMONWEALTH ENTITIES

Division 1--Guide to this Part

84. Guide to this Part

Division 2--Companiesandsubsidiaries

Subdivision A--The Commonwealth's involvement in companies

85. The Commonwealth 's involvement in companies

Subdivision B--Subsidiaries of corporate Commonwealth entities

86. Subsidiaries of corporate Commonwealth entities

Division 3--Newcorporate Commonwealth entities

87. Establishing new corporate Commonwealth entities

CHAPTER 3--Commonwealth companies

PART 3-1--GENERAL

Division 1--Guide to this Part

88. Guide to this Part

Division 2--Core provisions for this Chapter

89. Commonwealth companies
90. Wholly - owned Commonwealth companies

Division 3--Special requirements for wholly-owned Commonwealth companies

91. Duty to k eep the responsible Minister and Finance Minister informed
92. Audit committee
93. Application of government policy

PART 3-2--PLANNING ANDACCOUNTABILITY

Division 1--Guide to this Part

94. Guide to this Part

Division 2--Planning and budgeting

95. Corporate plan for Commonwealth companies
96. Budget estimates for wholly - owned Commonwealth companies

Division 3--Reportingandaccountability

97. Annual reports for Commonwealth companies
98. Auditor of Commonwealth companies
99. Audit of subsidiary's financial statements

CHAPTER 4--Rules, delegations and independent review

PART 4-1--THE RULES

Division 1--Guide to this Part

100. Guide to this Part

Division 2--The rules

101. The rules
102. Rules relating to the Commonwealth and Commonwealth entities
103. Rules relating to the Commonwealth and non - corporate Commonwealth entities
104. Rules relating to the Commonwealth Superannuation Corporation
105. Rules in relation to o ther CRF money

PART 4-1A----OTHER INSTRUMENTS

Division 1--Guide to this Part

105A. Guide to this Part

Division 2--Instruments relating to procurement

105B. Instruments relating to procurement

Division 3--Instruments relating to grants

105C. Instruments relating to grants

Division 4--Instruments relating to intelligence or security agencies or listed law enforcement agencies

105D. Instruments relating to intelligence or security agencies or listed law enforcement agencies

PART 4-2--DELEGATIONS

Division 1--Guide to this Part

106. Guide to this Part

Division 2--Delegations

107. Finance Minister
108. Treasurer
109. Finance Secretary
110. Accountable authority

PART 4-3--INDEPENDENT REVIEW

Division 1--Guide to this Part

111. Guide to this Part

Division 2--Independent review

112. Independent review

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