Source: https://www.legislation.gov.au/Details/C2015C00187
Timestamp: 2019-11-22 08:02:11
Document Index: 120033666

Matched Legal Cases: ['art 2', 'art 32', 'art 2', 'art 2', 'art 2', 'art 72', 'art 2', 'art 75', 'art 3', 'art 3', 'art 4', 'art 90', 'art 4', 'art 94', 'art 4', 'art 99', 'art 4', 'art 107']

Details: C2015C00187
- C2015C00187
Act No. 123 of 2013 as amended, taking into account amendments up to Public Governance and Resources Legislation Amendment Act (No. 1) 2015
C2015C00187
Registered: 17 April 2015
This is a compilation of the Public Governance, Performance and Accountability Act 2013 that shows the text of the law as amended and in force on 14 April 2015 (the compilation date).
12.......... Accountable authorities..................................................................... 17
Division 2—Accountable authorities 21
Subdivision A—General duties of accountable authorities 21
15.......... Duty to govern the Commonwealth entity......................................... 21
16.......... Duty to establish and maintain systems relating to risk and control.. 21
17.......... Duty to encourage cooperation with others....................................... 22
18.......... Duty in relation to requirements imposed on others.......................... 22
19.......... Duty to keep responsible Minister and Finance Minister informed... 22
Subdivision B—Rules about general duties of accountable authorities 24
20.......... Rules about general duties of accountable authorities........................ 24
Subdivision BA—Accountable authority instructions 24
20A....... Accountable authority instructions.................................................... 24
Subdivision C—Application of government policy 25
21.......... Non‑corporate Commonwealth entities............................................. 25
22.......... Corporate Commonwealth entities.................................................... 25
Subdivision D—Special provisions applying to accountable authorities of non‑corporate Commonwealth entities 26
23.......... Power in relation to arrangements and commitments........................ 26
24.......... Power to establish advisory boards................................................... 26
Division 3—Officials 27
Subdivision A—General duties of officials 27
25.......... Duty of care and diligence................................................................. 27
26.......... Duty to act honestly, in good faith and for a proper purpose............ 27
27.......... Duty in relation to use of position..................................................... 27
28.......... Duty in relation to use of information............................................... 28
29.......... Duty to disclose interests.................................................................. 28
Subdivision B—Provisions relating to general duties of officials 28
30.......... Termination—accountable authority, or member of accountable authority, contravening general duties of officials.......................................................................................................... 28
31.......... Interaction between Subdivision A and other laws........................... 30
Subdivision C—Officials to whom the Public Service Act or Parliamentary Service Act applies 30
32.......... Officials to whom the Public Service Act or Parliamentary Service Act applies 30
Part 2‑3—Planning, performance and accountability 32
Division 1—Guide to this Part 32
33.......... Guide to this Part.............................................................................. 32
Division 2—Planning and budgeting 34
34.......... Key priorities and objectives of the Australian Government............. 34
35.......... Corporate plan for Commonwealth entities....................................... 34
36.......... Budget estimates for Commonwealth entities.................................... 35
Division 3—Performance of Commonwealth entities 36
37.......... Records about performance of Commonwealth entities.................... 36
38.......... Measuring and assessing performance of Commonwealth entities... 36
39.......... Annual performance statements for Commonwealth entities............. 36
40.......... Audit of annual performance statements for Commonwealth entities 37
Division 4—Financial reporting and auditing for Commonwealth entities 38
41.......... Accounts and records for Commonwealth entities............................ 38
42.......... Annual financial statements for Commonwealth entities................... 38
43.......... Audit of annual financial statements for Commonwealth entities...... 39
44.......... Audit of subsidiary’s financial statements......................................... 40
Division 5—Audit committee for Commonwealth entities 42
45.......... Audit committee for Commonwealth entities.................................... 42
Division 6—Annual report for Commonwealth entities 43
46.......... Annual report for Commonwealth entities........................................ 43
Division 7—Australian Government financial reporting 44
47.......... Monthly financial reports.................................................................. 44
48.......... Annual consolidated financial statements.......................................... 44
49.......... Audit of annual consolidated financial statements............................. 45
Part 2‑4—Use and management of public resources 46
50.......... Guide to this Part.............................................................................. 46
Division 2—Funding and expenditure 48
51.......... Making amounts appropriated available to Commonwealth entities.. 48
52.......... Commitment or expenditure of relevant money................................. 48
Division 3—Banking 49
53.......... Banking by the Commonwealth........................................................ 49
54.......... Banking by corporate Commonwealth entities.................................. 49
55.......... Banking or dealing with relevant money........................................... 50
Division 4—Borrowing 51
56.......... Borrowing by the Commonwealth.................................................... 51
57.......... Borrowing by corporate Commonwealth entities.............................. 51
Division 5—Investment 52
58.......... Investment by the Commonwealth.................................................... 52
59.......... Investment by corporate Commonwealth entities.............................. 53
Division 6—Indemnities, guarantees, warranties and insurance 55
60.......... Indemnities, guarantees or warranties by the Commonwealth........... 55
61.......... Indemnities, guarantees or warranties by corporate Commonwealth entities 55
62.......... Insurance obtained by corporate Commonwealth entities.................. 55
Division 7—Waivers, modifications of payment terms, set‑offs and act of grace payments 56
63.......... Waiver of amounts or modification of payment terms....................... 56
64.......... Setting off amounts owed to, and by, the Commonwealth................ 56
65.......... Act of grace payments by the Commonwealth.................................. 57
Division 8—Special provisions applying to Ministers and certain officials 58
Subdivision A—Gifts of relevant property 58
66.......... Gifts of relevant property.................................................................. 58
Subdivision B—Liability of Ministers and certain officials for unauthorised gifts and loss 58
67.......... Liability for unauthorised gifts of relevant property.......................... 58
68.......... Liability for loss—custody................................................................ 59
69.......... Liability for loss—misconduct.......................................................... 60
70.......... Provisions relating to liability of Ministers and officials................... 60
Division 9—Special provisions applying to Ministers only 61
71.......... Approval of proposed expenditure by a Minister.............................. 61
72.......... Minister to inform Parliament of certain events................................. 61
Part 2‑5—Appropriations 63
73.......... Guide to this Part.............................................................................. 63
Division 2—Appropriations relating to non‑corporate Commonwealth entities and the Commonwealth 64
74.......... Receipts of amounts by non‑corporate Commonwealth entities........ 64
74A....... Recoverable GST for non‑corporate Commonwealth entities........... 64
75.......... Transfers of functions between non‑corporate Commonwealth entities 65
76.......... Notional payments and receipts by non‑corporate Commonwealth entities 67
77.......... Repayments by the Commonwealth.................................................. 68
Division 3—Special accounts 69
78.......... Establishment of special accounts by the Finance Minister............... 69
79.......... Disallowance of determinations relating to special accounts............. 70
80.......... Special accounts established by an Act............................................. 71
Part 2‑6—Cooperating with other jurisdictions 72
Division 1—Guide to this Part 72
81.......... Guide to this Part.............................................................................. 72
Division 2—Cooperating with other jurisdictions 73
82.......... Sharing information with other jurisdictions..................................... 73
83.......... Auditing by State and Territory Auditors‑General............................ 73
Part 2‑7—Companies, subsidiaries and new corporate Commonwealth entities 75
Division 1—Guide to this Part 75
84.......... Guide to this Part.............................................................................. 75
Division 2—Companies and subsidiaries 76
Subdivision A—The Commonwealth’s involvement in companies 76
85.......... The Commonwealth’s involvement in companies............................. 76
Subdivision B—Subsidiaries of corporate Commonwealth entities 76
86.......... Subsidiaries of corporate Commonwealth entities............................. 76
Division 3—New corporate Commonwealth entities 77
87.......... Establishing new corporate Commonwealth entities......................... 77
Chapter 3—Commonwealth companies 79
Part 3‑1—General 79
88.......... Guide to this Part.............................................................................. 79
Division 2—Core provisions for this Chapter 80
89.......... Commonwealth companies............................................................... 80
90.......... Wholly‑owned Commonwealth companies....................................... 81
Division 3—Special requirements for wholly‑owned Commonwealth companies 82
91.......... Duty to keep the responsible Minister and Finance Minister informed 82
92.......... Audit committee................................................................................ 83
93.......... Application of government policy..................................................... 83
Part 3‑2—Planning and accountability 84
94.......... Guide to this Part.............................................................................. 84
Division 2—Planning and budgeting 85
95.......... Corporate plan for Commonwealth companies................................. 85
96.......... Budget estimates for wholly‑owned Commonwealth companies...... 86
Division 3—Reporting and accountability 87
97.......... Annual reports for Commonwealth companies................................. 87
98.......... Auditor of Commonwealth companies.............................................. 88
99.......... Audit of subsidiary’s financial statements......................................... 88
Chapter 4—Rules, delegations and independent review 90
Part 4‑1—The rules 90
Division 1—Guide to this Part 90
100........ Guide to this Part.............................................................................. 90
Division 2—The rules 91
101........ The rules........................................................................................... 91
102........ Rules relating to the Commonwealth and Commonwealth entities.... 91
103........ Rules relating to the Commonwealth and non‑corporate Commonwealth entities 92
104........ Rules relating to the Commonwealth Superannuation Corporation... 93
105........ Rules in relation to other CRF money............................................... 93
Part 4‑1A—Other instruments 94
Division 1—Guide to this Part 94
105A..... Guide to this Part.............................................................................. 94
Division 2—Instruments relating to procurement 95
105B..... Instruments relating to procurement.................................................. 95
Division 3—Instruments relating to grants 96
105C..... Instruments relating to grants............................................................ 96
Division 4—Instruments relating to intelligence or security agencies or listed law enforcement agencies 97
105D..... Instruments relating to intelligence or security agencies or listed law enforcement agencies 97
Part 4‑2—Delegations 99
Division 1—Guide to this Part 99
106........ Guide to this Part.............................................................................. 99
Division 2—Delegations 100
107........ Finance Minister............................................................................. 100
108........ Treasurer......................................................................................... 101
109........ Finance Secretary............................................................................ 102
110........ Accountable authority..................................................................... 104
Part 4‑3—Independent review 107
Division 1—Guide to this Part 107
111........ Guide to this Part............................................................................ 107
Division 2—Independent review 108
112........ Independent review......................................................................... 108
(4) Despite subsection 14(2) of the Legislative Instruments Act 2003, the rules may provide in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in instructions given under section 20A of this Act as in force or existing from time to time.
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