The Commonwealth Resource Management Framework governs the use and management of public resources. It contains legislation, legislative instruments and policy including:
- the Constitution and appropriation acts that provide the authority for Commonwealth entities to collect and spend relevant money
- the PGPA Act that establishes general duties and obligations for all officials in relation to the use and management of public resources.
The Public Governance, Performance and Accountability Act 2013 (PGPA Act) is the cornerstone of the Commonwealth Resource Management Framework.
How does the PGPA Act apply to me?
The PGPA Act supports a culture of judgement, initiative and capability in the Commonwealth public sector.
The PGPA Act applies to all officials of Commonwealth entities. It establishes rules not only for financial management but also for the broader governance, performance and accountability for the Commonwealth public sector.
The PGPA Act establishes uniform duties for officials of Commonwealth entities.
What are my duties under the PGPA Act?
The PGPA Act establishes the following general duties for officials of Commonwealth entities:
- duty of care and diligence
- duty to act honestly, in good faith and for a proper purpose
- duty in relation to use of position
- duty in relation to use of information
- duty to disclose material personal interests
The duties in the PGPA Act are consistent with duties in the APS Code of Conduct. For APS employees, following the APS Code of Conduct will ordinarily meet the requirements of the PGPA Act duties.
Officials who do not discharge their general duties can be subject to employment sanctions, including termination of employment.
The following learning and support resources are available under Related Resources and will help you understand your duties:
- RMG-203: General duties of officials
- Brochure on the general duties of officials
- Commonwealth Resource Management Framework eLearning program
What other requirements are there?
Your accountable authority is required to establish internal controls to ensure that you comply with the finance law. The systems of internal control for your entity can include:
- accountable authority instructions
- delegations of powers and functions or authorisations to exercise powers and functions
- the risk management framework in your entity
- other internal controls such as your entity's fraud control plan and workplace health safety plan.
A common way your entity's internal controls will apply is when you purchase goods or services on behalf of your entity.
You can also subscribe to the PGPA Newsletter for the latest news on PGPA Act reforms, events and consultations. Email PGPA@finance.gov.au to subscribe.