Accountable Authority Instructions

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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

  • OG 1.1 Managing risk
  • OG 1.2 Fraud risk management and control
  • OG 1.3 Audit
  • OG 1.4 Accounts and records
  • OG 1.5 Insurance
  • OG 1.6 Duties of Officials
  • OG 1.7 Planning and Performance

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 2.4A - Official Domestic Travel
  • OG 2.4B - Official International Travel
  • OG 2.5 Sponsorships

AAI 3. Procurement

  • OG 3 Procurement

AAI 4. Grants

  • OG 4 Grants

AAI 5. Credit cards

  • OG 5.1 Credit cards
  • OG 5.2 Cabcharge

AAI 6. Making payments of relevant money

  • OG 6.1 Making payments
  • OG 6.2 Payroll management
  • OG 6.3 Discretionary compensation mechanisms
  • OG 6.4 A Goods and Services Tax (GST)
  • OG 6.4 B Pay As You Go (PAYG) Tax
  • OG 6.4 C Fringe Benefits Tax (FBT)

AAI 7. Managing relevant money

  • OG 7.1 Receiving relevant money
  • OG 7.2 Banking
  • OG 7.3 Loss and recovery of relevant money
  • OG 7.4 Investments and borrowings
  • OG 7.5 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 Debt management

AAI 10. Managing relevant property

  • OG 10.1 Relevant property
  • OG 10.2 Gifting, Giving and Receiving
  • OG 10.3 Custody of bonds, debentures and accountable forms
  • OG 10.4 Commonwealth Vehicles

AAI 11. Working with other Commonwealth entities

  • OG 11. Working with other Commonwealth entities