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Accountable Authority Instructions

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Accountable Authority Instructions 27KB

The Accountable Authority Instructions (AAIs) establish Treasury’s financial administrative framework as required under Section 20A of the Public Governance, Performance and Accountability Act 2013 (PGPA Act).  The PGPA Act authorises the Secretary to give instructions to Treasury officials on any matter necessary of convenient for carrying out or giving effect to the Act or the rules.

The Accountable Authority Instructions (AAIs) cover the core topics that are applicable to the majority of officials in Treasury.  Operational guidelines (OG) are developed for each sub-topic of the AAIs to provide guidance and relevant procedures to ensure officials can meet their obligations under the PGPA Act.

As the AAIs are extensive, they are not published in full here.  The Table of Contents sets out the individual topics, sub-topics and operational guidelines.  Please contact FOI@treasury.gov.au or phone (02) 6263 2800 to arrange access to information in the documents. 

Table of Contents

AAI 1. Managing Risk and Internal Accountability

  • OG1.1 Managing risk
  • OG1.2 Fraud risk management and control
  • OG1.3 Audit
  • OG1.4 Accounts and records
  • OG1.5 Insurance
  • OG1.6 Accountability of officials (Not available yet)

AAI 2. Approval and Commitment of Relevant Money

  • OG 2.1 Approving commitments of relevant money and entering into arrangements
  • OG 2.2 Guarantees, indemnities, warranties, on behalf of the Commonwealth
  • OG 2.3 Official hospitality
  • OG 2.4 Official travel
  • OG 2.5 Sponsorships

AAI 3. Procurement

  • OG 3A Procurement
  • OG 3B Open Tender

AAI 4. Grants

  • OG 4 Grants

AAI 5. Commonwealth credit cards and credit vouchers

  • OG 5 Commonwealth credit cards and credit vouchers

AAI 6. Making payments of relevant money

  • OG 6.1 Making payments
  • OG 6.2 Discretionary compensation mechanisms
  • OG 6.3A Goods and Services Tax (GST)
  • OG 6.3B Pay As You Go (PAYG) Tax
  • OG 6.3C Fringe Benefit Tax (FBT)
  • OG 6.4 Drawing rights (Not available yet)

AAI 7. Making payments of relevant money

  • OG 7.1 Receiving relevant money
  • OG 7.2 Banking
  • OG 7.3 Loss and recovery of relevant money
  • OG 7.4 Cash advances (including petty cash and cash floats)
  • OG 7.5 Investments and borrowings
  • OG 7.6 Special accounts
  • OG 7.7 User charging

AAI 8. Arrangements relating to other CRF money

  • OG 8 Other CRF money

AAI 9. Managing debt

  • OG 9.1 Recovery of debts
  • OG 9.2 Non-recovery (write-off) of debts
  • OG 9.3 Waiver of amounts owing to the Commonwealth
  • OG 9.4 Payment by instalments or deferral of the time for payment

AAI 10. Managing relevant property

  • OG 10.1A Acquiring relevant property
  • OG 10.1B Receiving gifts and benefits
  • OG 10.2A Disposing of relevant property
  • OG 10.2B Gifting relevant property
  • OG 10.3A Custody, use and management of relevant property
  • OG 10.3B Commonwealth vehicles
  • OG 10.3C Custody of bonds, debentures & accountable forms
  • OG 10.4 Loss & recovery of relevant property

AAI 11. Working with other Commonwealth entities

  • OG 11 Working with other Commonwealth entities
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