OFFICIAL DOCUMENT 2

ndis

National Disability

Insurance Agency

Accountable Authority

Instructions (AAIs)

Version: 5

Date: February 2025

Author: Agency Budget and Financial Control Branch

Division: Chief Financial Officer Division

The contents of this document are OFFICIAL.

ndis.gov.au

OFFICIAL

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National Disability Insurance Agency Accountable Authority Instructions (AAls)

Introduction 1.1 Duties and responsibilities of officials
Corporate Governance 2.1 Duty to keep the Board informed 2.2 Professional judgement

2.3 Financial Authorisations

2.4 Pricing of NDIS Supports

2.5 Risk Management

2.6 Working with others

2.7 Fraud Control

2.8 Insurance 2.9 Disclosure of interests 2.10 Accounts, records and non-financial performance information 2.11 Systems 2.12 Audit

Procurement and other arrangements 3.1 Exemptions 3.2 Approving commitments of relevant money 3.3 Entering into and varying arrangements 3.4 Administering an arrangement 3.5 Procurement 3.6 Grants 3.7 Inter-entity cooperation and agreements 3.8 Indemnities, guarantees and warranties 3.9 Official hospitality 3.10 Official travel
Making payments 4.1 Payments of relevant money

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4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 4.10

Payments to vendors

Corporate credit cards and credit vouchers

Gratuities

Discretionary financial assistance

Claims and legal settlements

Payments pending probate

Taxation obligations

Assistance to Agency personnel involved in legal proceedings

Procurement from external law firms

Managing Money 5.1 5.2 5.3 5.4 9.5 5.6 5.7

Receiving and handling money

Receiving or managing appropriations

Agreements with banks and managing bank accounts Agreements with banks

Managing bank accounts

Investments

Borrowing

Managing debt and amounts owing to the Agency 6.1 6.2 6.3 6.4 6.5

Debt management

Managing Agency debts

Managing Scheme debt (under NDIS Act)

Non-recovery (write-off) of Agency Debt

Waiver of amounts owing to the Agency

Managing property 7.1 7.2 7.3 7.4 7.5 7.6 7.7

Procuring or acquiring relevant property Management and use of Agency Property

Real property

Receiving gifts and benefits

Finding property on Agency premises

Custody, use and management of relevant property

Disposing of relevant property (including gifting)

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34 35 36 37 38 38 39 40 40 42 42 43 43 44 44 45 46 AT AT 48 48 48 49 51 52 52 52 52 54 54 55

7.8 Loss and recovery of relevant property 56

Terms you need to know 58
Financial Authorisations 62

9.1 Financial Authorisation 1: Approve Proposed Expenditure of Agency

Funds (Program 1.2) 62

9.2 Financial Authorisation 2: Approve Proposed Expenditure of Scheme

Funds (Program 1.1) 64

9.3 Financial Authorisation 3: Enter or Vary an Arrangement 65

9.4 Financial Authorisation 4: Manage a Debt 66

9.5 Financial Authorisation 5: Asset Revaluations 66

9.6 Financial Authorisation 6: Disposal of Agency Assets 67

9.7 Financial Authorisation 7: Agency Asset Write-offs 67

9.8 Financial Authorisation 8: Investments 68

Appendix A: Assistance for Agency personnel involved in legal proceedings 69 10.1. Application 69

10.2 General Policy 69

10.3 Criteria for assistance 69

10.4 Basis for approving indemnification of Agency personnel against costs or

damages 70

10.5 Level of assistance 71

10.6 Inquests and inquiries 72

10.7 Assistance to Agency personnel for subpoenas 72

10.8 Assistance to Agency personnel responding to notices or directions under

the National Anti-Corruption Commission Act 2022 (NACC Act) 72

10.9 Assistance to Agency personnel as plaintiffs 73

10.10 Who makes the decision to assist 73

10.11 Legal representation 73

Version control table 75 Page 48 of 265

Introduction These Accountable Authority Instructions (AAls) are issued by the Board of the National Disability Insurance Agency (Agency) as the Accountable Authority under section 20A of the Public Governance, Performance and Accountability Act 2013 (PGPA Act).

The AAls form part of the finance law and ensure that the Agency complies with the requirements of a CCE, including the PGPA Act and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) on matters relating to the use of public resources in the delivery of policies, programs and services. Compliance with the finance law is mandatory.

These instructions apply to: e officials of the Agency

e officials of other entities that use or manage public resources for which the Board of the Agency is responsible.

These AAls constitute lawful and reasonable directions in respect of which all Agency officials must comply within the meaning of the PGPA Act.

Contractors (including Executive Placement Program officers (EPPs)) and consultants of the Agency must also comply with these AAls.

Under section 202 of the National Disability Insurance Agency Act 2013 (NDIS Act), the Chief Executive Officer (CEO) may, in writing, delegate to an Agency officer any or all of his or her powers or functions under the Act, the regulations or the National Disability Insurance Scheme rules. The CEO has issued the NDIS Act 2013 Operations Instrument of Delegation. Related policies, procedures, practice guidance and directions support this instrument including the Scheme Debt Policy.

These AAIs work in conjunction with the Instrument of Delegation to govern the expenditure of Scheme funding and Agency resources.

The Agency’s Chief Financial Officer (CFO) can issue additional policies, procedures, practice guidance and directions to support instructions outlined in these AAls. The Agency’s AAI Quick Guides provide additional guidance to support these AAls.

These AAls have been endorsed by the Board and take effect from 6 February 2025. They are subject to annual review by the Board. The Board may, at its discretion, review these AAls at shorter intervals, either in whole or in part, as required.

If there is any change to the PGPA Act or PGPA Rule after a review of these AAls, and before the next review, then to the extent that these AAIs would be inconsistent

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to the PGPA Act and PGPA Rule, the AAls must only be relied on and applied to the extent permitted by and consistent with the PGPA Act and PGPA Rule.

The Board authorises officials of the Agency the powers, functions and responsibilities as set out in section 9 of the Financial Authorisations, to be exercised in accordance with these AAls.

All previous Financial Authorisations are revoked.

To find the meaning of any words or terms in these AAIs see the Terms you need to know section. The online PGPA glossary also contains information on relevant PGPA concepts.

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1.1 Duties and responsibilities of officials

Sections 25 to 29 of the PGPA Act impose the following duties on all officials:

a duty of care and diligence
a duty to act honestly, in good faith and for a proper purpose
a duty in relation to use of position
a duty in relation to use of information
a duty to disclose interests. To meet these duties, officials are expected to exhibit a minimum standard of behaviour in exercising their powers or performing their functions. An official must comply with the finance law, which includes the PGPA Act, the PGPA Rule, any other instruments made under the PGPA Act (including these instructions), and an Appropriation Act.

You must ensure that you understand your duties as an official under the PGPA Act. If you are a line manager, you must ensure that your staff members are aware of their status as an official and understand their duties. As an official, you must not do, or fail to do, anything to cause or contribute to the Agency being in breach of the finance law.

Failure by an official to comply with a lawful and reasonable direction and failure to comply with finance law may result in APS Code of Conduct proceedings.

You must comply with the Agency’s policies.

For further information refer to the Resource Management Guide 203: General duties of officials and the AAl Quick Guide: Duties of Officials.

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Corporate Governance This part provides instructions to officials on the following topics relating to governance of the Agency:

risk management
working with others
fraud control
insurance
disclosure of interests
accounts, records and non-financial performance information
audit. Corporate governance forms part of the broader governance frameworks established by an accountable authority to manage risk and achieve an entity’s purpose. To promote the proper use of public resources in the Agency, section 16 of the PGPA Act requires the Board, as the accountable authority, to establish appropriate controls that relate to the corporate governance of the Agency.

2.1 Duty to keep the Board informed

The Board must be advised as soon as practicable of all instances of significant noncompliance with these AAls and anything that could be considered a significant issue under the PGPA Act that has impacted or may impact on the Agency’s operations, public interest, or reputation.

2.2 Professional judgement

You must comply with these AAls, including the principles and requirements and exercise your professional judgement when making decisions and taking actions. Your professional judgement must include consideration of the following:

Is the proposed decision/action reasonable in the circumstances?
lf there are resource implications, will the proposed decision/action represent a proper use of Agency resources?
What risks are associated with the decision/action, and can they be appropriately managed?
Is the decision or action proportionate in the circumstances?
Does the decision/action represent value for money? Page 52 of 265

You must also ensure the authorisation is applied in accordance with the relevant legislation, legal advice, policies and related procedures.

2.3 Financial Authorisations

The Financial Authorisations for officials and EPP officers in the Agency are detailed at section 9.

When making a decision or taking action you must consider whether there is authority under the Financial Authorisations that is applicable.

For further information refer to AAI Quick Guide: Delegations and Authorisations.

2.4 Pricing of NDIS Supports

The CEO is the only official who may approve a change to the price of reasonable and necessary supports, through the pricing document, up to a cumulative limit of $60 million.

2.5 Risk Management

Risk management is the activities and actions taken to ensure that the Agency is conscious of the risks it faces, makes coordinated and informed decisions in managing those risks and identifies potential opportunities.

Understanding the benefits of risk management ensures officials are better able to identify, evaluate and manage threats and opportunities.

The Agency’s approach to managing risk ensures there is:

improved ability to identify, evaluate and manage threats and opportunities
improved accountability and better governance
better management of complex and shared risks
improved financial management
improved organisational performance and resilience
confidence to make difficult decisions
decreased potential for work health and safety risks
compliance with relevant legal obligations, and
decreased potential for unacceptable or undesirable behaviours such as fraud and harassment.

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2.5.1 Instructions — all officials

You must refer to and act in accordance with the Agency’s risk management framework to ensure that your risk management practices are aligned to the Agency’s risk appetite and tolerance for risk, and consistent with the Agency’s methodology to assess and treat risks.

The Board is accountable for the oversight of risks; and the Chief Executive Officer (CEO) and the Chief Risk Officer (CRO) are responsible for the implementation of the Agency’s Risk Management Strategy (RMS). You must act in accordance with the Agency’s RMS.

Refer to Appendix A of the RMS for details of risk management roles and responsibilities. For further information contact the Risk Advisory Branch.

Information Type Reference Document

Teer tig cme PGPA Act: s.16

Guidance Commonwealth Risk Management Policy

Resource Management Guide No. 200: General

duties of accountable authorities

Resource Management Guide No 211:

Implementing the Commonwealth Risk Management

Policy — Guidance

Risk Management Services

Comcover’s risk management education and professional development program

Related AAls Working with others Fraud control

Insurance

Disclosure of interests

Procurement

Grants

Inter-entity cooperations

Indemnities, guarantees and warranties

Internal authorisations National Disability Insurance Audit Committee

Information Type Reference Document

Risk Management Strategy

Corporate Plan

Health, Safety and wellbeing Procedures and

Supporting Documents

Contacts Risk Advisory Branch

2.6 Working with others

A Commonwealth public sector that works together effectively and joins up readily with other levels of government and with the private and not-for-profit sectors, is more likely to deliver better outcomes for Australians and apply public resources more efficiently and effectively.

The Commonwealth resource management framework has been designed to be flexible enough to allow Commonwealth entities to cooperate with others and, where practicable, requires the Board to lead the Agency in working cooperatively with other government and non-government entities, to achieve common objectives. For example, the PGPA Act requires the Board to:

govern the Agency in a way that promotes proper use and management of public resources taking into account how their decisions affect the resources and financial sustainability of the Agency and public resources more broadly (section 15 of the PGPA Act)
cooperate with others to achieve common objectives, where practicable (section 17 of the PGPA Act)
consider the risks of allowing others to use and manage public resources and consider the effects of imposing requirements related to the use of public resources on others (section 18 of the PGPA Act)
where the policies of the Australian Government have been applied to the Agency by a government policy order made under section 22 of the PGPA Act, promote the proper use of resources in a way that is not inconsistent with any relevant policies of the Australian Government that apply to the Agency.

2.6.1 Instructions — all officials

You are encouraged to consider appropriate opportunities to establish cooperative and beneficial working arrangements with other entities inside and outside the

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Commonwealth public sector (these opportunities can take different forms — there is no one size fits all approach to working with others).

Information Type Reference Document

Legislative requirements PGPA Act: s.5, $.15, $.16, $.17, $.18, $.19, s.22

Guidance Resource Management Guide No. 200: General

duties of accountable authorities

Related AAls Risk management

2.7 Fraud Control

The Board is required to take all reasonable measures to prevent, detect and deal with fraud relating to the Agency (section 10 of the PGPA Rule). Fraud control includes:

conducting regular fraud control assessments
implementing a fraud control plan that deals with identified risks
ensuring that the risk of fraud is taken into account in planning and conducting the activities of the Agency
ensuring fraud incidents and arrangements are reported appropriately. The Agency must comply with the fraud rule. While not bound by the Commonwealth Fraud Control Policy or Commonwealth fraud guidance, both documents are good practice, and it is expected that the Agency will implement the fraud guidance and fraud policy where appropriate in meeting the requirements of the fraud rule.

You must act in accordance with the Agency’s Fraud and Corruption Control Plan. For further information contact the Fraud Intelligence and Investigations Branch.

You must report any suspected fraudulent activity to the fraud reporting hotline on 1800 650 717, or contact the Fraud Intelligence and Investigations Branch or raise a notification in Speak Up.

2.7.1. Instructions — all officials

You must act in accordance with the Agency’s Fraud and Corruption Control Plan.

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Information Type Reference Document

Legislative requirements PGPA Act: s.15, s.16

PGPA Rule: s.10

Public Interest Disclosure Act 2013

Guidance Resource Management Guide 201: Preventing,

detecting and dealing with fraud

Resource Management Guide 203: General duties

of officials

Good practice:

Commonwealth Fraud Control Policy
Commonwealth Risk Management Policy Related AAls Risk management

Other relevant documents Fraud and Corruption Control Plan

Risk Management Branch

Risk Management Strategy

Contacts Fraud Intelligence and Investigations Branch

2.8 Insurance

This section provides instructions to officials about insurance for insurable assets and liabilities through Comcover, and workers’ compensation insurance through Comcare. The risks normally covered by this insurance include, but are not limited to:

property loss, destruction or damage
general liability and professional indemnity
motor vehicle loss, destruction or damage
personal accident and travel
expatriate, and
workers’ compensation claims. It is the Agency’s responsibility to ensure that appropriate coverage is maintained at all times and that changes to assets, liabilities and insurable risks generally are immediately notified to Comcover and potential workers’ compensation claims to

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Comcare and these risks or claims are incorporated into the Agency’s insurance program. Comcover is not responsible for insurable risks that have not been included in the Agency’s insurance program.

For further information refer to the Agency’s Finance Policies, General Insurance chapter.

2.8.1 Instructions - officials responsible for insurance matters

You must:

e disclose any insurance risks and report any potential insurance claim or incident to the Finance Service Desk so that Comcover can be promptly notified.

« report any potential workers’ compensation claim or incident the People and Culture Service Desk so that Comcare can be promptly notified.

Information Type Reference Document

Legislative requirements PGPA Act: s.62

PGPA Rule: s.23

Work Health and Safety Act 2011

Safety Rehabilitation and Compensation Act 1988

Guidance Comcover insurance

Comcare publications

Related AAls Risk management

Supporting Documents

Finance policies

Contacts Finance Service Desk

People and Culture Service Desk

2.9 Disclosure of interests

Section 29 of the PGPA Act and sections 12 to 16D of the PGPA Rule outline the requirements for officials to disclose material personal interests relating to the affairs of the Agency.

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The overriding principle for a declaration of a material personal interest is, ‘if in doubt, declare the interest’ in accordance with the appropriate process. Taking this step should protect both the official and the Commonwealth entity.

The term ‘material personal interests’ could directly relate to an official’s personal role or, more broadly, to the overall purpose of the entity. Materiality depends on the size and nature of the interest and the surrounding circumstances. Material personal interests are not confined to financial or similar interests. To be material, a personal interest would be of a type that can give rise to a real or perceived conflict of interest.

The phrase ‘relating to the affairs of the entity’ is also meant to be read broadly. For example, it includes activities of the entity that involve collaboration with other entities inside or outside government.

2.9.1 Instructions — all officials

You must:

disclose a material personal interest that relates to the affairs of the Agency in accordance with these instructions.
disclose material personal interests relating to the affairs of the Agency.
maintain a current Conflict of Interest Declaration forms and submit to the People and Culture Service Desk. Refer to the Conflict of Interest Policy.

Information Type Reference Document

Legislative requirements PGPA Act: s.29 PGPA Rule: s.12 to 16D

Public Interest Disclosure Act

Guidance Resource Management Guide 203: General duties

of officials

Related AAls Risk management

Managing Property

Other relevant documents Conflict of Interest Policy

Contacts People and Culture Service Desk

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2.10 Accounts, records and non-financial performance information

The Agency is required to keep accounts and records that properly record and

explain the Agency’s transactions and financial position (section 41 of the PGPA Act)

in accordance with the PGPA (Financial Reporting) Rule 2015 (PGPA Financial Reporting Rule).

The Agency is required to keep records that explain the Agency’s performance in achieving its purposes (section 37 of the PGPA Act).

The Finance Minister and the responsible minister are entitled to full and free access to the accounts, records and performance information of the Agency (sections 37 and 41 of the PGPA Act).

The Commonwealth Auditor-General may also direct an official to provide information (section 32 of the Auditor-General Act 1997).

2.10.1 Instructions — all officials

You must:

maintain appropriate accounts, records and non-financial performance information to meet the requirements of the PGPA Act, the PGPA Rule and the PGPA Financial Reporting Rule.
collect and maintain performance information that demonstrates how public resources have been used to achieve the purposes of the Agency.
comply with any lawful request by the Finance Minister, the responsible minister or the Commonwealth Auditor-General for access to the Agency’s accounts and records.

Refer to the Agency’s Finance Policies, Accounts and Records chapter for further detail.

2.11 Systems

If you are undertaking a project with a potential impact on the following systems, you must consult and seek approval from the relevant system owners. This could include the ClO, CFO or CRO and if required, the Agency’s Information Law and Privacy Team and any additional business owners listed below:

SAP CRM and PACE CRM (Customer Relationship Management) and Participant and Provider portals. The CRM systems link to the participant and

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provider portals and streamline workload management and work allocation for planners and partners. Business Owners are CIO and CFO.

ESSentials — Agency HR and Finance management — Business Owners are CPO and CFO.

Any ERP, currently SAP R1P — Financial system — Business Owner is CFO.

Any payment system, currently Public Sector Collections and Disbursements (PSCD) — client platform within SAP which facilitates Scheme payments. Business Owner is CFO.

Enterprise Data Warehouse (EDW). Business Owners are Scheme Actuary

and CFO.

The CFO must approve the implementation of system changes or new systems, where participant data, employee data or Scheme and Agency payments (including participant or provider payments) are potentially impacted, before those systems are released into production. Assurance must be provided to the CFO as part of the approval process and must include consideration of payment accuracy and the accounting treatment of transactions.

As required the system business owner must undertake the following:

maintain a risk management plan and a business continuity plan (contingency plan) for the system, and review it objectively at least annually

update the risk management plan when there is a material change to the system or its supporting systems, processes or governance or when new risks are identified

ensure that all risks are subject to appropriate controls

have regard to the protection of privacy and consult with the Information Law and Privacy Team as required, to identify, eliminate, mitigate and manage any real or potential privacy risk

undertake sufficient assurance activity to satisfy that the controls for the system are operating effectively and the system is performing as intended

comply with directions given by the CIO and the CFO relating to undertaking post payment transactional testing; and

undertake a fraud assessment (in accordance with the Fraud Rule at section 10 of the PGPA Rule 2014) as directed by the Risk Advisory Branch.

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9. Financial Authorisations

9.1 Financial Authorisation 1: Approve Proposed Expenditure of Agency Funds (Program 1.2)

Financial Authorisation limits are inclusive of all taxes and charges (including GST) and are maximum limits applicable per purchasing decision in line with these AAls. You may only approve expenditure if there are sufficient uncommitted funds available in your allocated budget to cover the proposed expenditure.

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO®	SES Band 3	SES Band 2	SES Band 1		Credit Card Holder’s Limit of the facility
9.1.1	Operational Expenditure	PGPA Act s15, s22, s52	$60 million	$30 million	$10 million	$5 million	$200,000	$50,000
9.1.2	Partners in the Community Program (grants or procurement arrangements)	PGPA Act s15, s22, s52	$60 million	$30 million	$10 million	nil	nil	nil
9.1.3	Settlement of Claims and Legal Disputes In consultation with DCEO Governance, Risk and Legal and Chief Counsel/General Counsel as applicable	PGPA Act s16	$50 million	nil	nil	nil	nil	nil
9.1.4	Discretionary Financial Assistance (including defective administration)	NDIS Act s118(1)(a), (h)	$100,000	nil	nil	nil	nil	nil
9.1.5	External Data Request Research Agreements Limited to line managers within the Research and Evaluation Branch	PGPA Act s15	$60 million	$30 million	$10 million	$5 million	nil	nil
9.1.6	Consultants	PGPA Act s15	$60 million	nil	nil	nil	nil	nil

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Appendix A

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO	SES Band 1	SES Band 2	EL2	Credit Card Holder
9.1.7	Domestic travel	PGPA Act s15, s52	$0	$20,000	$10,000	$2,000	nil
9.1.8	International travel approved by the Chair of the Board	PGPA Act s15, s52	$500	nil	nil	nil	nil
9.1.9	Official Hospitality	PGPA Act s15	$100,000	$20,000	$2,000	nil	nil
9.1.10	Food and Beverage	PGPA Act s15	$300,000	$10,000		nil	nil
9.1.11	Giving of gifts	PGPA Act s15	$5,000	nil	nil	nil	nil
9.1.12	Other grants	PGPA Act s15	$10 million	$10 million		nil	nil
9.1.13	Sponsorship	PGPA Act s15	$100,000	$10,000	$2,000	nil	nil
9.1.14	Property (leases and capital works) Limited to line managers with property responsibilities	PGPA Act s15, s16, s23, s52	$80 million	$10 million	$5 million	$2 million	$100,000
9.1.15	Security expenditure Limited to line managers with Security responsibilities	PGPA Act s15, s22, s52	$50 million	$10 million	$5 million	$200,000	nil
9.1.16	ICT expenditure Limited to CEO, COO, and line managers within CIO Division with ICT responsibilities	PGPA Act s15, s22, s52	$5 million	$10 million	$5 million	$200,000	nil
9.1.17	for Agency Empl to	PGPA Act	[redacted]	nil	nil	nil	nil

™ Incl. Cabcharge card holders, eTag users & fuel card users_

Any contractual variation that increases the value of the original contract to over $60m or the variation value is greater than $20m must be referred to the Board. Any Financial Authorisations not specifically authorised in this attachment (e.g. in excess of the CEO’s authorisation) be exercised by the Board.

9.2 Financial Authorisation 2: Approve Proposed Expenditure of Scheme Funds (Program 1.1)

Description of Authorisation/Function	Source of Power Legislation/Section	CEO®	SES Band 1	SES Band 2	SES Band 3	E1	E1
Expenditure of Program 1.1 funds (Scheme funds) for direct commissioning of supports for NDIS participants. Limited to line managers with direct commissioning responsibilities	NDIS Act s14(1), (2)	$5 million	nil	nil	nil	nil	nil
Research and Evaluation projects	NDIS Act 118(1)(c), (e), (f)	nil	nil	nil	nil	nil
Expenditure of funds to provide support and assistance	NDIS Act s6	nil	nil	nil	nil	nil
Expenditure of funds for coordination, strategic and referral services etc. to people with disability	NDIS Act s14	nil	nil	nil	nil	nil

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9.3 Financial Authorisation 3: Enter or Vary an Arrangement

List Number	Description of Authorisation/Function	Source of Power Legislation/Section	CEO*	SES Band 3	SES Band 2	SES Band 1	EL1	Credit Card Holder?
9.3.1	Enter or vary an arrangement including a contract, agreement, grant, deed or understanding (commitment of Agency funds, up to the limits of the Financial Authorisation)	PGPA Act s15, s23	Yes	Yes	Yes	Yes	Yes	Yes - to limit facility (via credit card transactional limit)
9.3.2	Execute contract on behalf of CEO (up to limits of financial authorisation of the CEO)	PGPA Act s15, s23	N/A	No	No	No	No	No
9.3.3	Enter an arrangement including a contract, agreement, grant, deed or understanding (no commitment of Agency funds)	PGPA Act s15, s23	Yes	Yes	Yes	Yes	Yes	No

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9.4 Financial Authorisation 4: Manage a Debt

Waive an Agency debt, defer time for payment, agree to repayment plan or write-off (excluding Scheme debt, under NDIS Act provisions — refer to the NDIS Act and Scheme Debt Policy)

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO³	COO	CFO	Branch Manager Agency Budget and Financial Control
9.4.1	Agency Debt Waiver	PGPA Act s15	$200,000	$180,000	$100,000	$50,000
9.4.2	Agency Debt Write-off	PGPA Act s15	$300,000	$250,000	$100,000	$50,000
9.4.3	Agency Debt repayment plan	PGPA Act s15	$500,000	$350,000	$100,000	$50,000

9.5 Financial Authorisation 5: Asset Revaluations

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO³	COO	CFO	Branch Manager Agency Budget and Financial Control
9.5.1	Revaluations Limited to Line Managers in CFO Division	PGPA Act	$50 million	$30 million	$10 million	$5 million

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9.6 Financial Authorisation 6: Disposal of Agency Assets

List Number	Description of Authorisation/Function	Source of power Legislation/Section
	Disposal of Agency Assets Limitations/Categories of Assets (net book value)	PGPA Act $15, s16, s72

9.7 Financial Authorisation 7: Agency Asset Write-offs

List Number	Description of Authorisation/Function	Source of power Legislation/Section
	Agency Asset Write-offs Limitations/Categories of Assets (net book value)	PGPA Act $15, s16, s72

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9.8 Financial Authorisation 8: Investments

List Number	Description of Authorisation/Function	Source of power Legislation/Section
9.8.1	Investments Individual investments as per 5.6	PGPA Act s59

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Appendix A: Assistance for Agency personnel involved in legal proceedings

10.1 Application

Appendix A concerns the handling of requests for assistance in relation to legal proceedings (including potential legal proceedings) as well as inquests, inquiries and subpoenas.

Appendix A applies to a request for assistance by a person who, at the time of the alleged event or occurrence, was an Agency personnel.

These instructions do not apply to disciplinary proceedings taken against Agency personnel, by the Agency.

Expenditure to assist Agency personnel in respect of activities Agency personnel undertake for the Agency is to be approved only to the extent that the person is not indemnified or insured by the Agency.

10.2 General Policy

The general policy underlying the provision of assistance to Agency personnel for legal proceedings is the prospect of some benefit to the Agency as a result of the protection of:

a. its financial interests (in particular, the avoidance or limitation of the Agency’s vicarious liability), or

b. its general interests (in particular, its interest to act properly as an employer in supporting Agency personnel who have acted reasonably and responsibly in circumstances where the Commonwealth may not be vicariously liable for their actions).

10.3 Criteria for assistance

Expenditure should normally be approved to assist Agency personnel who are a defendant in civil or criminal proceedings if:

a. the proceedings arose out of an incident that relates to their employment with the Agency; and

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b. the Agency personnel acted reasonably and responsibly. The criteria in the above paragraph do not preclude the provision of assistance to Agency personnel who have acted, or is alleged to have acted, negligently (i.e. failed to exercise the legal standard of ‘reasonable care’ owed in the circumstances). Rather, the criteria are intended to preclude the provision of assistance in circumstances where the Agency is likely to seek contribution or indemnity from the Agency personnel if the Agency were itself sued in relation to the same matter. A decision to seek contribution or indemnity will normally be appropriate only where the Agency personnel’s conduct involved serious or wilful misconduct or culpable negligence.

If it is not clear whether the Agency personnel has acted reasonably and responsibly, it may be appropriate to defer a decision on assistance until the conclusion of the proceedings, or to agree to fund the Agency personnel’s defence but to defer a decision on whether to fund any costs or damages payable to another party by the Agency personnel until after the facts are ascertained, for example, by a court.

However, expenditure is not to be approved to assist Agency personnel for proceedings arising out of a motor vehicle incident where the Agency personnel’s liability is insured or where the Agency considers that the Agency personnel’s liability should reasonably have been insured (in particular, where the Agency personnel has received an allowance that includes an insurance component).

10.4 Basis for approving indemnification of Agency personnel against costs or damages

The indemnification of Agency personnel against any costs or damages payable to another party by the Agency personnel (including as a result of agreeing to a reasonable settlement) in civil proceedings is only to be approved on condition that the Agency personnel has agreed that the Agency personnel’s defence will be controlled by the Agency and that the Agency personnel will provide all assistance required by the Agency in the conduct of the defence.

The indemnification of Agency personnel against costs incurred in criminal proceedings against the Agency personnel and any penalty payable by the Agency personnel as a result of those criminal proceedings is not to be conditional upon that Agency personnel agreeing that the Agency personnel’s defence will be controlled by the Agency. However, an indemnity may be expressed to be subject to the condition that it extends only to expenses to which the Agency gives approval.

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Indemnification may be refused if the Agency personnel has failed to notify the Agency of the proceedings within a reasonable time of becoming aware of them and the delay may prejudice the Agency’s position.

Payment of any amount by way of assistance may nevertheless be refused if assistance is not provided as required by paragraph 10.4 of this Appendix.

10.5 Level of assistance

The assistance may involve approval to pay:

a. the costs of an Agency personnel’s legal representation or related costs of the Agency personnel’s involvement in the proceedings (for example, to travel to attend the proceedings)

b. any damages and legal costs awarded against the Agency personnel c. areasonable amount payable by the Agency personnel in settlement of the proceedings, and

d. a fine or penalty imposed on the Agency personnel. Unless the approval expressly applies to an appeal or consideration of a possible appeal, a request for approval to give assistance is not to be taken as applying to an appeal or consideration of a possible appeal.

Where the approval given under paragraph 10.5 extends to an appeal, that approval may be revoked by notice given to the Agency personnel.

Approval of expenditure for an Agency personnel’s legal representation, for related costs or for legal costs payable by the Agency personnel to another party is only to be given for an amount that is reasonable, having regard to the nature of the matter. In particular, payments for counsel are to be made in accordance with the Legal Services Directions 2017, at Appendix D. The Agency will need to monitor the conduct of the proceedings to ensure that the Agency personnel’s costs of legal representation and other related costs and the Agency’s possible ultimate exposure to liability are within reasonable limits. In addition, the Agency is to take appropriate steps to satisfy itself that any legal costs or damages payable by the Agency personnel to another party are reasonable.

Note: Even if there is no requirement to obtain legal advice in relation to a request for assistance, it may be appropriate in particular cases the Agency to do so. In particular, this may be desirable to ensure that Agency payments for Agency personnel’s legal representation are reasonable in the circumstances. Obtaining legal advice in appropriate cases may be consistent with the duty of accountable authorities to govern in a way that

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promotes the proper use and management of public resources (see section 15 of the Public Governance, Performance and Accountability Act 2013).

Approval to pay assistance in relation to the defence of an indictable offence is to be limited initially to the preparation and conduct of committal proceedings.

Approval to pay assistance in the form of a fine or penalty imposed, or costs awarded against the Agency personnel in criminal proceedings is not to be approved until the fine or penalty is imposed, or the costs are awarded.

10.6 Inquests and inquiries

Expenditure may be approved for Agency personnel to be legally represented in connection with an inquest or inquiry and other costs (e.g. travel) related to the inquest or inquiry if this is in the interests of the Agency and the inquest or inquiry relates to an Agency personnel’s employment with the Agency.

Approval of expenditure is only to be given for an amount that is reasonable, having regard to the nature of the inquest or inquiry.

Expenditure will not generally be approved to a challenge to the validity, or conduct, of an inquest or inquiry.

10.7 Assistance to Agency personnel for subpoenas

Expenditure may be approved for the costs of legal representation and other related costs in responding to a subpoena if it relates to Agency personnel’s employment with the Agency.

The approval is only to be given for an amount that is reasonable, having regard to the nature of the subpoena.

A decision to provide assistance is to be made subject to the condition that the Agency is to be consulted in relation to disclosure or non-disclosure of Agency documents and information to ensure that an appropriate position can be taken.

10.8 Assistance to Agency personnel responding to notices or directions under the National Anti-Corruption Commission Act 2022 (NACC Act)

Expenditure may be approved for the costs of legal representation and other related costs in responding to a notice or direction under the NACC Act issued to:

a. the Agency; or Page 116 of 265

b. Agency personnel where the subject of the notice or direction relates to: i. the Agency personnel’s employment; or ii. the Agency’s functions, or matters incidental or conducive to those functions

The approval is only to be given for an amount that is reasonable, having regard to the nature of the notice or direction.

For the purposes of the NACC Act and its subordinate legislation, the Board, CEO, and COO are responsible for approving financial assistance for legal expenses in accordance with this Accountable Authority Instruction.

10.9 Assistance to Agency personnel as plaintiffs

Except in the case of actions for defamation, expenditure to assist Agency personnel to institute proceedings in a matter arising from their employment may be approved where this is in the interests of the Agency. For example, it may be appropriate to assist Agency personnel to seek a restraining order against a person arising from alleged harassment in the workplace.

Expenditure is not to be approved to assist Agency personnel to institute proceedings for defamation arising in the course of the performance of their duties (either for representation or the payment of legal costs). Similarly, assistance is not to be provided for any other action relating to alleged defamation, such as assistance to uphold a person’s reputation, legally challenge comments damaging to a person’s reputation, or in obtaining an apology (as distinct from a letter merely seeking to correct the record). The policy is the same even if the Agency personnel offers to pay to the Agency any damages which they may receive. Funding defamation proceedings could give rise to a public perception that the Government was seeking to prevent legitimate criticism.

10.10 Who makes the decision to assist

A decision whether to provide assistance to Agency personnel for legal proceedings is normally a matter for the Accountable Authority, CEO or COO within the Agency. However, where the request for assistance is made by the Accountable Authority, the decision may be put to the responsible Minister for consideration.

10.11 Legal representation

If Agency personnel have been indemnified for any costs or damages payable in civil proceedings, and the Agency is also a party to the proceedings, the solicitors engaged to represent the Agency are also to be engaged to represent the Agency

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personnel. (This will save on legal costs and assist in the proper conduct of the proceedings, while the agreement required under paragraph 9.5 will avoid a conflict of interest arising).

If a decision on assistance has been partially or totally deferred, the Agency personnel and the Agency are to have separate legal representation. If the Agency has agreed to pay the cost of the Agency personnel’s legal representation, the Legal Services Directions 2017 at Appendix D, apply. If the employing body provides a full indemnity, the Directions on The Commonwealth’s obligation to act as a model litigant, at Appendix B of the Legal Services Directions 2017, apply.

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11. Version control table

Release 1

Effective Date 14 October 2020

Author Procurement and Corporate Services Branch

Owner Deputy Chief Executive Corporate Services and Chief Financial Officer Client All National Disability Insurance Agency (NDIA) employees and labour hire workers/consultants

Document Number 1

Release 2

Effective Date 10 September 2021

Authors Finance Branch and HR Advisory Services

Owners Chief Financial Officer and Chief People Officer

HR Delegations Audience All National Disability Insurance Agency (NDIA) employees

Financial Authorisations Audience All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants

Document Number 2

Release 3

Effective Date 1 July 2022

Authors Finance Branch and HR Advisory Services

Owners Chief Financial Officer and Chief People Officer

HR Delegations Audience All National Disability Insurance Agency (NDIA) employees

Financial Authorisations Audience All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants

Document Number a

Release 4

Effective Date 28 August 2023

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Source Release

Authors: Financial Control Branch

Owners: Chief Financial Officer

Financial Authorisations:

All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants

Audience: All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants

Document Number: 4

Release: is

Effective Date: 6 February 2025

Author: Agency Budget and Financial Control Branch

Owner: Chief Operating Officer, Chief Financial Officer

Financial Authorisations:

All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants

Audience: All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants

Document Number: 5

Information Type Reference Document

Tee te lie PGPA Act: s.37, s.38, s.41

PGPA Financial Reporting Rule

PGPA Rule: s.17AA

Auditor-General Act 1997: s.32

Guidance Resource Management Guide 125: Commonwealth

entities financial statements quide

Resource Management Guide 131: Developing good

performance information

2.12 Audit

The Board has established the Audit Committee to provide independent advice and assurance to the Board, as the Agency’s accountable authority, in accordance with section 45 of the PGPA Act and section 17 of the PGPA Rules. The Committee will assist the Board to ensure the proper, efficient and effective performance of the Agency’s functions.

The PGPA Act stipulates that the Auditor-General:

must audit the annual financial statements of the Agency (sections 42 and 43)
may be requested to audit the annual performance statements of the Agency (section 40).

2.12.1 Instructions — all officials

You must cooperate with:

the Agency’s internal audit function
the Agency’s audit committee
the Commonwealth Auditor-General represented by officials of the Australian National Audit Office.
Representatives of the Agency’s CFO Division. This includes providing prompt and unfettered access to requested information and responding to audit queries and recommendations in a timely manner.

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Reference Document

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15, s.16, s.19, s.40, s.41, s.42, s.43, s.44, s.45 PGPA Rule: s.17, s.17AA Auditor-General Act 1997: s.32
Guidance	Resource Management Guide 202: Audit committees Australian Securities Exchange Corporate Governance Council, Corporate governance principles and recommendations (4th edition, February 2019)
Related AAIs	Risk management Accounts, records and non-financial performance information
Contacts	Financial Reporting Team

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Procurement and other arrangements This section covers:

approving commitments of relevant money
procurement
grants
inter-entity cooperation and agreements
indemnities, guarantees, warranties and other contingent liabilities
official hospitality
Official travel. The Board is required to promote the proper use and management of the public resources for which it is responsible (see section 15 of the PGPA Act). Consistent with this duty, the Board establishes controls to ensure that officials consider the proper use (i.e. efficient, effective, economical and ethical use) of public resources when making decisions that involve:
commitments of relevant money; or
entering into arrangements relating to relevant money. ‘Relevant money’ is money that the Agency holds as cash or in a bank account (see section 8 of the PGPA Act). Relevant money is ‘committed’ when the Agency undertakes an activity that results in an obligation to pay relevant money. Examples include entering into an arrangement under which relevant money will become payable, including obligations that are contingent upon certain events occurring, such as indemnities, guarantees and warranties.

Using and managing relevant money in accordance with these instructions is one way Officials can demonstrate they are meeting their duties under sections 25 to 29 of the PGPA Act.

3.1 Exemptions

The CEO and the Chief Operating Officer (COO) (up to the limits of their respective Financial Authorisations) and the Board are the only officials who may grant an exemption from compliance with the AAls, and may only do so if:

the exemption is granted prior to undertaking the action;
the relevant AAI is not a legislative requirement; and Page 64 of 265

if the exemption relates to a non-financial policy, the policy owner has been consulted.

Any exemption granted from these AAls must be recorded in FMCS.

3.2 Approving commitments of relevant money

Generally, an approval to commit relevant money occurs when an official enters into an arrangement on behalf of the Agency. This section provides instructions to officials on:

when you are required to seek an approval for a commitment of relevant money that is separate from entering into an arrangement
if you are authorised to approve a commitment of relevant money, the options, risks and outcomes you must consider
if you are not authorised to approve a commitment of relevant money, the information you must provide to the authorised official.

3.2.1 Instructions — all officials

Every commitment of relevant money, you must:

ensure that the Agency has a sufficient money to cover the commitment
not approve a commitment of relevant money unless you have been authorised to do so and you comply with any relevant directions in the

Financial Authorisations

if you are not authorised, seek approval for the proposed commitment of relevant money from an authorised official
record any approval of a commitment of relevant money in writing as soon as practicable after giving it.

You must only approve expenditure if you are an official (or EPP officer) and you are authorised to do so (refer to Financial Authorisations) and the following conditions are met:

relevant Commonwealth and Agency policies have been followed
the expenditure complies with any specific requirements for that expenditure type detailed in these AAIs
you are satisfied that the expenditure:
is supported by available budget Page 65 of 265

is appropriate and proper use of Agency money and achieves value for money; and
promotes the achievement of the Agency’s purposes, including any related benefits to people living with disability
forward commitment approval (in writing) has been provided if the commitment of Agency money extends beyond the current financial year; and
separate authorisation has been obtained for any indemnities included in the proposed arrangement, unless the indemnity is exempt as per AAI Quick Guide: Indemnities and other contingencies.

You must record any approval of a commitment of relevant money in writing (where not recorded directly in the relevant system).

The CEO can provide written authorisation for the COO to execute arrangements on their behalf when required.

3.3. Entering into and varying arrangements

You may only enter into or vary an arrangement on behalf of the Agency if the maximum value (as varied if applicable) is within your Financial Authorisation (and has not been disaggregated inappropriately to avoid scrutiny by a higher level of financial authorisation), and:

it complies with the PGPA Act and PGPA Rule
it complies with the AAls; and
is otherwise in accordance with any applicable Agency policy (such as the NDIA Procurement Policy), direction or guidance.

You may only enter into a contract with the Agency’s internal audit service provider with the approval of the Agency’s Chief Internal Auditor.

If an arrangement does not involve commitment of Agency funds, the approver must be identified by considering the risk profile of the arrangement.

For non-material variations to arrangements where the authorisation sits with the CEO or Board, and there is no variation in proposed expenditure, the COO may vary an arrangement on behalf of the Agency. Non-material variations include changes that are administrative in nature such as typographical errors or changes to an address.

If a variation involves an increase in the proposed expenditure, or a change in what is being purchased, it must be referred to an official with the appropriate Financial

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Authorisation for decision. For the purposes of approval, the new total amount, including the original value plus the variation value, must be considered by the spending approver.

If the value of a variation is greater than $20 million it must be referred to the Board, regardless of the proposed total value of the arrangement.

3.4 Administering an arrangement

If you are responsible for managing an arrangement you must:

actively manage the arrangement throughout the term to ensure the objectives are achieved
monitor, evaluate, record and report on, as required, the performance of the parties to the arrangement to ensure the Agency achieves value for money; and
identify, assess and manage risks in respect of the arrangement/s you manage.

Where the arrangement is a contract, you must also comply with the NDIA Procurement Policy. For further information on managing contracts, refer to the Australian Government Contract Management Guide.

Information Type Reference Document

Legislative requirements PGPA Act: s.15, $.22, s.52

Guidance Resource Management Guide 203: General duties

of officials

Commonwealth Procurement Rules

Resource Management Guide 400, Approving

commitments of relevant money

Related AAlIs Risk management

Disclosure of interests

Procurement

Indemnities, guarantees and warranties

Payments of relevant money Taxation obligations

Agreements with banks and managing bank accounts

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Information Type Reference Document

Internal authorisations Financial Authorisation 3

AAI Quick Guide: Indemnities and other

contingencies

Contacts Procurement Service Desk

3.5 Procurement

Procurement covers the entire process of buying goods and services. Procurement:

begins when a need has been identified and a decision has been made on the need to purchase a good or service
continues through the processes of risk assessment, seeking and evaluating alternative solutions, the awarding of a contract, the delivery of and payment for the goods and services and, where relevant, the ongoing management of the contract and consideration of disposal of goods
also includes the acquisition of goods and services on behalf of another entity or a third party.

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3.5.1 Instructions

The Agency’s Procurement Services Desk is your first point of contact for all procurement advice.

You must procure goods and/or services in a manner consistent with the Commonwealth Procurement Rules (CPRs)’. The Board, CEO and COO (up to the limits of their respective Financial Authorisations) are the only officials who may elect to apply section 2.62 of the CPRs.

Information Type Reference Document

Legislative requirements Procurement guidance material

Internal authorisations Financial Authorisations

Contacts Procurement Services Desk

3.6 Grants

Granting activities can take a variety of forms, including payments made as a result of competitive or non-competitive selection processes; where particular criteria are satisfied; or on a one-off or ad hoc basis. The objectives of grants administration are to:

promote proper use and management of public resources
collaborate with the non-government sector
manage risks appropriately; and
contribute to the management of shared risks. 3.6.1 Instructions — officials involved in grants administration

You must use competitive, merit-based selection processes to allocate grants, unless specifically agreed otherwise by a minister or the Board. Where a method

‘ While the Agency as a non-prescribed CCE for the purposes of s30 of the PGPA Rule is not bound by the CPRs, the Board, as the Accountable Authority, intends NDIA staff to comply with the CPRs (with the exception of AusTender Requirements (CPRs 7.6 to 7.15 inclusive); and Reporting Arrangements (CPRs 7.18 to 7.20)) through this Instruction.

2 Paragraph 2.6 of the Commonwealth Procurement Rules allows officials to not apply the CPRs “to the extent… necessary for the maintenance or restoration of intemational peace and secunity, to protect human health, for the protection of essential security interests, or to protect national treasures of artistic, historic or archaeological value“.

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other than a competitive merit-based selection process is used, you must document why a different approach has been used.

If the Agency manages a grant on behalf of the Commonwealth, you must:

act in accordance with the Commonwealth Grants Rules and Guidelines
have regard to the seven key principles in Part 2 of the Commonwealth Grants Rules and Guidelines that apply to grants administration

° disclose information that the government requires to be notified

° disclose any current or prospective personal interest that might create a conflict of interest

not use clauses in grant agreements that seek to limit, prevent or ban a not- for-profit organisation from advocating on policy issues.

You must approach and conduct grant opportunities in a manner consistent with the Commonwealth Grant Rules and Guidelines (CGRGs) and associated Grant

Connected Policies?.

Information Type Reference Document

Te IE Lee teliic lime GPA Act: s.15

Guidance Commonwealth Grants Rules and Guidelines

Commonwealth Risk Management Policy

Resource Management Guide 415: Commonwealth

grants and procurement connected policies

Related AAlIs Risk management

Inter-entity cooperation and agreements Disclosure of interests

Approving commitments of relevant money Inter-entity cooperation and agreements

Disclosure of interests Approving commitments of relevant money

3 While the Agency as a CCE is not bound by the CGRGs, the Board, as the Accountable Authonity, intends NDIA staff to comply with the CGRGs through this Instruction.

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3.7 Inter-entity cooperation and agreements Sections 17 and 18 of the PGPA Act impose duties on the Board to:

encourage officials to cooperate with others to achieve common objectives
consider the administrative requirements that the Agency imposes on others. Further, section 15 requires the Board, when making decisions for the purposes governing the Agency, to take into account the effect of those decisions on public resources generally.

On a day-to-day basis, officials from different Commonwealth entities work together to undertake a number of activities, including to deliver government services, make payments, formulate national policies, implement complex reforms, and exchange information and specialist expertise. The Agency can tailor inter-entity agreements to suit the specific situation and range of requirements. For example:

the provision of services, such as IT services could be undertaken through a service level agreement
the respective responsibilities of entities involved in a cross-portfolio reform (e.g. Closing the Gap) could be outlined in a memorandum of understanding (MoU).

The power for the Agency to enter into agreements (including contracts) is normally set out in the entity’s enabling legislation - the NDIS Act, or otherwise be implied from the separate legal personality of the CCE. Where the Agency enters into an agreement with another Commonwealth entity (whether corporate or non-corporate) such an agreement is able to be stated to be a legally binding agreement, as the Agency is a separate legal entity.

3.7.1 Instructions — all officials

When developing an inter-entity agreement, you must clearly articulate:

° the objectives of the agreement, including desired outcomes and timeframes

the roles and responsibilities of the parties
the details of the activities, including specifications of services or projects to be undertaken
the resources and timeframe to be applied by parties and resource management framework issues
the approach to identifying and sharing the risks and opportunities involved
which entity collects performance reporting data Page 71 of 265

agreed modes of review and evaluation
agreed dispute resolution arrangements. You must ensure that an inter-entity agreement addresses accountability requirements, including the requirements in the PGPA Act, to enable the Board to meet its responsibilities under the resource management framework.

3.7.2 Instructions - officials establishing inter-entity agreements that involve financial commitments

You must not enter into an arrangement that commits relevant money, unless you are authorised to do so.

Information Type Reference Document

Me IE Lee te lig im PGPA Act: s.15, ss.17 and 18

PGPA Financial Reporting Rule

Guidance Audit Report No. 41 2009-10: Effective cross agency agreements

Resource Management Guide 400: Commitment of

Relevant Money

Related AAlIs Risk management

Working with others

Accounts, records and non-financial performance information

Approving commitments of relevant money

Internal authorisations Financial Authorisations

3.8 Indemnities, guarantees and warranties

Indemnity, guarantee and warranty clauses (and certain supplier liability caps) in contracts are generally used to allocate risk between parties. Where the Agency is to be the grantor of such a clause in a contract, this may give rise to a contingent liability — that is, a potential liability for the Agency upon the occurrence of a future event. For the purposes of this section 3.8, contractual clauses of this nature offered by the Agency are collectively referred to as Contingent Liability Clauses.

The PGPA Act does not establish specific requirements for granting indemnities, guarantees or warranties by CCEs, and the Agency has the same powers as other entities with body corporate status to grant Contingent Liability Clauses. However, in

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managing these arrangements, the Accountable Authority continues to be subject to the general duties of accountable authorities in the PGPA Act.

3.8.1 Instructions — all officials

Subject to 3.8.2, 3.8.3 and 3.8.4, officials may only enter into an arrangement that includes a Contingent Liability Clause with approval of the COO, CEO, or the Accountable Authority, as set out below.

All Contingent Liability Clauses with a likelihood of an event giving rise to a contingent liability of five per cent or more and the most probable cost of $5 million or more must be recorded in the Contingent Liability module in FMCS. The Risk Branch must be consulted to notify Comcover.

The PGPA Rule provides that in some circumstances the Agency must not, as a CCE, grant certain indemnities, and is not allowed to grant exemptions to persons for liabilities incurred as officials of the Agency with particular reference to pecuniary penalties and legal costs*. For more information, contact the General Counsel Division.

3.8.2 Instructions — CEO and COO

In limited situations the CEO and COO can approve the entry into of an arrangement that includes a Contingent Liability Clause. The approval of a Contingent Liability Clause in this situation needs to be evidenced by a risk assessment. In this context:

e The CEO can approve the entry into of an arrangement that includes a Contingent Liability Clause where the likelinood of the event giving rise to the contingent liability occurring is less than five per cent and the most probable cost is less than $30 million.

e The COO can approve the entry into of an arrangement that includes a Contingent Liability Clause where the likelinood of the event giving rise to the contingent liability occurring is less than five per cent and the most probable cost is less than $10 million.

Despite the above, in all cases, indemnities granted by the Agency in favour of the COO or CFO require CEO approval, and indemnities granted in favour of the CEO require Accountable Authority approval.

4 Refer to the PGPA Rule — Division 4A of Part 2-4 ‘Indemnities and Exemptions by corporate Commonwealth entities’.

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3.8.3 Instructions — Exceptions

Subject to compliance with the AAI Quick Guide: Indemnities and other contingencies, the following exceptions apply to the general position set out in 3.8.1:

indemnities included in the terms and conditions of vehicle rentals within Australia
indemnities included in the terms and conditions of venue hire within Australia
indemnities included in the terms and conditions of equipment hire within Australia; and
car park licences within Australia.

Part 4.9 and Appendix A provide specific instructions for authorising expenditure to assist Agency Personnel who are involved in legal proceedings and their indemnification against costs and damages in that context.

3.8.4 Instructions - officials authorised to provide a guarantee, indemnity or warranty

You must comply with the directions in the authorisation when entering into an arrangement that involves an indemnity, guarantee or warranty.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15, s.16, s.52, s.61
Guidance	Resource Management Guide 203: General duties of officials
Related AAls	Risk management
Internal authorisations	Financial Authorisation

3.9 Official hospitality

Official hospitality involves the use of public resources to provide hospitality to persons other than Agency officials to facilitate the achievement of one or more Agency objectives. Official hospitality may include the provision of refreshments, entertainment, gifts of property, prizes or other benefits.

For instructions relating to the gifting of relevant property, see Managing property.

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3.9.1 Instructions — all officials

You must not enter into an arrangement to provide official hospitality unless you have been authorised and have the power to enter into such an arrangement.

Any decision to spend relevant money on official hospitality must be publicly defensible.

You must comply with the Agency’s Finance Policies, Gifts, Hospitality and Sponsorship chapter prior to providing official hospitality (for external activities), food and beverage (for internal activities), sponsorships and giving or receiving of gifts (including gifting of Agency property).

Information Type Reference Document

Legislative requirements PGPA Act: s.15

Related AAls Risk management

Disclosure of interests

Procurement

Disposing of prope including gifting relevant

Internal authorisations Financial Authorisations

Contacts Finance Service Desk

3.10 Official travel

Official travel is any travel where the Agency is ultimately responsible for any of the direct or indirect costs associated with that travel (noting the exceptions for using the coordinated travel procurements). This includes travel by officials, contractors and consultants to undertake work duties at the direction of the Agency to achieve one or more Agency objectives.

Official travel should only be undertaken when there is a demonstrated business need and when other communication tools, such as teleconferencing and videoconferencing, are an ineffective option.

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FOI! 24/25-1693

3.10.1 Instructions — all officials

You must not enter into an arrangement for official travel unless you have been authorised to exercise, power to enter into an arrangement of this type.

Travel authorisations for Board Chair, Board Members and the CEO

Official travel for the Board Chair, Board Members and the CEO is pre-approved under these instructions when in relation to official trips for the following purposes:

° Board and Board Committee meetings

e Disability Reform Ministerial Council (DRMC) meetings

e Independent Advisory Council (IAC) and Advisory Group meetings e Meetings with the Minister for the NDIS e Meetings with other Commonwealth and State Ministers

° Meetings with State Agency/Department Heads

° Senate Budget Estimates and other Parliamentary Inquiries e Senior Leadership Team events/conferences ° Interview panels

Travel for the above purposes must be undertaken within one day either side of the event for which the travel is being organised.

Approval process for exceptions

Travel for purposes not on the pre-approved list above, or outside the specified one day timeframe, must be approved on a case-by-case basis.

Any official travel combined with private travel needs to be approved on a case-by case basis.

Approval for travel on a case-by-case basis must be provided by the following:

° For CEO — NDIA Board Chair

° For Board Chair — Audit and Risk Committee Chair

° For Board members — NDIA Board Chair

Monitoring

Regular reporting of trips taken, and travel costs incurred by the Board Chair, Board members and the CEO must be made to the Board bi-annually.

You must comply with the Agency’s Finance Policies, Travel chapter when arranging Official travel.

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Information Type Reference Document

Legislative requirements PGPA Act: s.15, s.52

Related AAls Risk management Approving commitments of relevant money

Procurement

Internal authorisations Financial Authorisations

Other relevant documents Finance Policies, Travel chapter

Contacts Corporate Service Desk - Travel Services

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Making payments These instructions apply to all payments, including manual and automated payments. A payment involves the transfer of cash, the issuing of instructions to process an electronic funds transfer, the execution and issuing of a cheque, the use of a debit card, or the transfer of funds through another process. The following topics are included in this section:

e payments of relevant money e the use of Agency credit cards and credit vouchers e providing discretionary financial assistance

e taxation obligations.

4.1 Payments of relevant money

The authority to administer an arrangement, including making a payment generally comes from the entity’s enabling legislation — the NDIS Act. The Board has authorised officials to exercise this function. Officials who perform the purely administrative tasks necessary to facilitate a payment (for example, processing an electronic funds transfer request) do not require authorisation if they are acting under the direction of another official and are not exercising any independent judgment.

4.1.1 Instructions — all officials

You must not make a payment of relevant money unless:

e you have been authorised to do so by the Board; or by an official empowered by the Board to authorise other officials to make payments

e there is a sufficient available funds to cover the proposed payment

e the payment is in accordance with any directions.

4.2 Payments to vendors

The Agency’s standard payment terms for invoices is 20 calendar days upon receipt of a correctly rendered invoice.

You must action any correctly rendered invoice within five business days of receiving it. This will enable invoices to be paid in line with the payment terms agreed to by the Agency and the vendor.

For further information refer to the Agency’s Finance Policies, Accounts and Records chapter.

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Information Type Reference Document

Legislative requirements PGPA Act: s.15 and 16, s.52, s.71

Related AAls Risk management Disclosure of interests

Procurement and other arrangements

Internal authorisations Financial Authorisations

Other relevant documents Finance Policies, Accounts and Records chapter

Contacts Finance Service Desk

4.3 Corporate credit cards and credit vouchers

Debit cards, pre-paid credit cards and gift vouchers are not corporate credit cards. They should be treated as relevant money.

A ‘corporate credit card’ is a credit card the Agency uses to obtain goods or services on credit (i.e. with payment deferred). Two types of credit cards are:

e ‘charge cards’ that authorise the holder to buy goods or services on credit,

with payment in full required to be made at a later date

e ‘vendor cards’ is a charge card provided by specific retailers (e.g. travel cards and fuel cards).

A ‘credit voucher’ is a paper-based credit card that generally comes with an attached spending limit (e.g. a Cabcharge voucher).

The use of a corporate credit card or credit voucher is a borrowing by the Agency (i.e. an advance of money that must be repaid in accordance with contractually agreed terms). Section 57 of the PGPA Act prevents the Agency from entering into borrowing agreements unless:

e expressly authorised by an Act (such as their enabling legislation)

e authorised by the finance minister in writing or

e authorised by the PGPA Rule.

Section 57 of the PGPA Act and section 21A of the PGPA Rule authorises the Agency to borrow money if it is obtaining credit by credit card, credit voucher, or similar credit facility, and the borrowed amount is repaid within 90 days.

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The Board or an authorised official can enter into a single overarching borrowing agreement for each form of credit card or credit voucher. Officials then act on the relevant borrowing agreement by using a card or voucher issued under that agreement — each credit card and credit voucher is not a separate borrowing agreement.

4.3.1 Instructions — all officials

You may only use credit card, credit card number or credit voucher that has been issued to you or that you are specifically authorised to use. You must:

e ensure that any corporate credit cards or credit vouchers issued to you are stored safely and securely

e ensure that your use of a corporate credit card or credit voucher is consistent with any approval given, including any conditions of the approval

e consider whether using a corporate credit card or credit voucher would be a proper use of public resources (for example, whether it would be the most cost-effective payment option in the circumstances)

e that any requirements in Approving commitments of Agency money, have been met before using a corporate credit card or credit voucher to commit relevant money.

You must refer to and comply with the Agency’s Finance Policies, Credit Card chapter for the issuance, management, processing and usage of a corporate credit card.

4.4 Gratuities

You must not tip using Agency money in Australia. When travelling internationally for the Agency, tipping is acceptable if it is customary

to do so in that country.

4.4.1 Instructions — officials responsible for supervising corporate credit card and credit voucher holders

You must:

e ensure that appropriate documentation and acquittal occurs, and their use aligns with the Finance Policies

° ensure that officials are not exceeding transaction limits.

4.4.2 Instructions — officials authorised to enter into borrowing agreements

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for corporate credit cards and credit vouchers

You must:

e be authorised to enter into borrowing agreements

e ensure that the requirements in Approving commitments of Agency money have been met

If the authority for the borrowing is section 21A of the PGPA Rule, ensure you comply with the requirements of that section.

Information Type Reference Document

Legislative requirements PGPA Act: s.15, 5.16, s.25 to 29, s.57

PGPA Rule: s.21A

Guidance ANAO Report No. 37 2007—08: Management of credit cards

Related AAIs Risk management

Fraud control Disclosure of interests

Procurement and other arrangements Agreements with banks and bank accounts

Internal authorisations Financial Authorisations

Other relevant documents Finance Policies, Credit Card chapter

Contacts Finance Service Desk

4.5 Discretionary financial assistance

The PGPA Act does not impose any rules on corporate Commonwealth entities in relation to the payment of discretionary financial assistance. From time to time the case may be made for the Agency to make a payment of discretionary financial assistance — for example, where there has been defective administration of the NDIS. This section provides instructions where discretionary financial assistance needs to be considered, including the need in all cases to obtain prior legal advice that the payment is lawfully able to be made.

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4.5.1 Instructions — all officials

Requests for discretionary payments need to be made to the Office of the CEO.

You must seek prior legal advice from the Chief Counsel or General Counsel if you are considering making a request for a discretionary payment.

4.6 Claims and legal settlements

If you become aware of a potential dispute or a legal proceeding, you must immediately refer the matter to the Chief Counsel Division or General Counsel Division.

You must only agree to a settlement of a dispute, claim or legal proceeding if:

e The General Counsel Division or Chief Counsel Division has been consulted, and the Chief Counsel or General Counsel has provided legal advice that the proposed settlement is lawful and reasonable in the circumstances. This advice is not to be considered approval of the settlement, the settlement terms and settlement amount.

e You have the Financial Authorisation to approve expenditure of this type and have approved the settlement, the settlement terms, and settlement amount; and

e All statutory requirements in relation to the committing of any settlement monies have been complied with.

It should be noted that the Scheme for Compensation for Detriment caused by Defective Administration (CDDA Scheme) does not apply to the Agency as a CCE®.

4.7 Payments pending probate

Payments pending probate can only be approved by the CEO, the COO or the CFO. For further information contact the Financial Governance and Compliance Team.

Information Type Reference Document

Legislative requirements PGPA Act: s.16

Related AAlIs Risk management

Disclosure of interests

® The CDDA Scheme applies to non-CCEs.

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Information Type Reference Document

Internal authorisations Financial Authorisations

HR Delegations Matrix - Termination

Contacts Financial Governance and Compliance Team

4.8 Taxation obligations

4.8.1 Instructions — all officials

You must maintain appropriate records for the required duration and provide information as requested to enable the Agency to meet its taxation obligations.

Before seeking approval for a proposed commitment of relevant money, you must:

‘ Contact the Financial Governance and Compliance team to seek advice to understand the potential fringe benefits tax (FBT) implications of the proposed commitment

e ensure that the price to be charged for the goods and/or services is inclusive

of goods and services tax (GST), where applicable. You must ensure that a valid tax invoice is obtained for each purchase to enable the Agency to claim input tax credits for the purposes of GST, where applicable.

You must ensure that all contracts for the acquisition or sale of goods and services by the Agency appropriately address taxation issues.

Information Type Reference Document

Legislative requirements PGPA Act: s.41

Fringe Benefits Tax Assessment Act 1986

A New Tax System (Goods and Services Tax) Act

1999

Related AAIs Approving commitments of relevant money

Accounts, records and non-financial performance information

Internal authorisations Financial Authorisations

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Information Type Reference Document

Other relevant documents Finance Policies

Contacts Financial Governance and Compliance Team

4.9 Assistance to Agency personnel involved in legal proceedings

Expenditure to assist Agency personnel who are involved in legal proceedings may be approved by either:

e the Accountable Authority; or e the CEO; or e the COO, except where the expenditure relates to the COO.

Expenditure to assist the CEO involved in legal proceedings may be approved by the Accountable Authority.

Appendix A sets out further instructions in relation to the approval of expenditure to assist Agency personnel and the CEO in legal proceedings.

Approval of expenditure to assist Agency personnel in legal proceedings is entirely discretionary. Nothing in Appendix A should be read as creating an entitlement to receive financial assistance.

4.9.1 Instructions — Agency personnel

If you are named in proceedings that relate to your employment (including the making of a decision, or an act done or omission in your employment) you must immediately advise the Chief Counsel Division or General Counsel Division.

4.10 Procurement from external law firms

The NDIA sources external legal advice by opting in to the Whole of Government Panel for Legal Services (LS Panel) as well as engaging the Australian Government Solicitor (AGS).

Subject to the following paragraph, to appropriately manage legal risk:

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All procurement activity for external legal services from the LS Panel and AGS is to be centralised through and executed from the Chief Counsel Division’s Legal Practice & Capability Branch (LPC Branch).

All external legal advice is to be requested by and delivered to the relevant Agency lawyer from the Chief Counsel Division or General Counsel Division.

Business areas are not to source or request external legal advice from the LS Panel or AGS without the prior approval of the CEO, Deputy CEO, Governance, Risk and Legal, or a SES Band 2 employee in the Chief Counsel Division or General Counsel Division.

However, the CEO, COO, Deputy CEO, Governance, Risk and Legal, Chief Counsel or General Counsel may directly procure or authorise the direct procurement of external legal advice from the LS Panel or AGS:

If they consider it necessary to do so in the circumstances because it would be impracticable or unreasonable in the circumstances to do so via the LPC Branch (e.g. because the circumstances are particularly time-sensitive, there is a conflict of interest, or the matter is otherwise particularly sensitive);

Provided they have the Financial Authorisation to approve expenditure of this level; and

The LPC Branch is informed of the procurement within 3 business days, unless doing so would be impracticable or unreasonable in the circumstances. In the event of the latter, record keeping, and contract management must be undertaken by the person undertaking the procurement activity.

The LPC Branch will ensure that:

External legal advice is procured in accordance with the Legal Service Directions and LS Panel requirements.

All invoices and contract management services for external legal services are processed appropriately.

All purchases and expenditure from the LS Panel are reported annually to OLSC (via the Attorney General’s Department). This includes all legal advice and support, legal secondment arrangements, probity advice from a panel law firm, legal training, and other legal disbursements.

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Managing Money The following topics on the proper management of relevant money, are included in this section:

e receiving and handling relevant money e agreements with banks and managing bank accounts e investments and borrowings

Relevant money is money that the Agency holds as cash or in bank accounts and includes:

e Australian currency and cheques in any currency

e money raised by, or on behalf of, the Commonwealth in a variety of ways, including by appropriations, taxes, borrowings, loan repayments, rebates and levies

e money held on trust by the Agency (for the benefit of persons other than the

Agency)

e money found on the Agency’s premises.

5.1 Receiving and handling money

Officials are required to ensure the security of any relevant money that is in their custody. A loss of relevant money may result in a debt owed to the Agency. A person’s liability to pay such a debt is not avoided if they stop working for the Agency. This includes officials who receive relevant money that:

e can be deposited in a bank (bankable money)

e is not bankable (unbankable money).

5.1.1 Instructions — officials who receive or handle bankable money

If you receive relevant money, you must:

° ensure the safe custody of the money e not misuse or improperly dispose of relevant money.

If you receive relevant money that is bankable money, then unless directed by these instructions, you must deposit the money in accordance with the instructions in the Finance Policies (see section 19 of the PGPA Rule (Banking of bankable money received by officials).

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You must ensure that relevant money is only ever deposited into the relevant Agency bank account.

If a loss of relevant money occurs while the money is in your custody, you will be liable to pay the Agency an amount equal to the loss, unless you took reasonable steps to prevent the loss.

If you cause or contribute to a loss of relevant money by misconduct, or a deliberate or serious disregard for reasonable standards of care, you will be liable to pay the Agency an amount that reflects your share of the responsibility for the loss.

You must refer to the Agency’s Finance Policies, Managing Money section for guidance on:

e receiving or managing appropriations e receiving and banking money e management of bank accounts and banking; and

e loss of Agency money.

5.2 Receiving or managing appropriations

The activities of the Agency are funded by an annual appropriation, the relevant portfolio department will draw the money from the Consolidated Revenue Fund (CRF) and pay the money to the Agency. Once an appropriation amount has been deposited in the Agency’s bank account, it becomes relevant money that may be used by the Agency at the discretion of the Board.

5.2.1 Instructions — officials authorised to receive appropriations

The Agency must agree with the Department of Social Security a schedule for the timing and amounts of payments of appropriations to be deposited in a nominated Agency bank account. The schedule must be informed by the Agency’s estimated cash forecasts.

5.3 Agreements with banks and managing bank accounts

This section provides instructions for officials who are authorised to:

e enter into agreements with banks

e open and maintain bank accounts.

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5.3.1. Instructions — all officials

You must:

e not deposit bankable money into any bank account other than an Agency account unless the money is not required to be banked under section 20 of the PGPA Rule (Otherwise dealing with bankable money received by officials)

° not open, maintain or close an Agency bank account unless you have been authorised to do so.

5.4 Agreements with banks

5.4.1 Instructions — officials authorised to enter into agreements with banks

Refer to the Finance Policies for directions and authorised positions to open, vary the conditions and or close official Agency bank accounts.

You may only enter into an agreement with a bank for overdraft drawings if the agreement provides for each drawing to be repaid within 30 days.

5.5 Managing bank accounts

5.5.1 Instructions — officials authorised to open and maintain bank accounts

You may only open and maintain Agency bank accounts in Australia.

When opening and maintaining an Agency bank account, you must comply with the directions outlined in the Finance Policies.

Information Type Reference Document

Legislative requirements PGPA Act: s.54,$.55 PGPA Rule: s.19, s.20, s.21

Guidance Resource Management Guide 413: Banking and

Management of CRF money

Related AAIs Receiving and handling money

Contacts Financial Governance and Compliance Team

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5.6 Investments

The Agency must not invest relevant money for which it is responsible unless the money is ‘not immediately required for the purposes of the entity’. If the money is not immediately required for the purposes of the Agency, the Board can invest this money in accordance with section 59 of the PGPA Act and section 22A of the

PGPA Rule.

When making investments of money not immediately required, the Board is subject to the general duties of accountable authorities, in particular sections 15 and 16 of the PGPA Act.

5.6.1 Instructions — all officials

You must:

e Not invest relevant money unless the money is not immediately required for the purposes of the Agency

e comply with any directions in the written approval from the Finance Minister (if applicable) and the authorisation from the Board when investing relevant money.

Section 119 of the NDIS Act provides for the Agency to be able to accept a bequest from the public. Contact the Financial Governance and Compliance Team to seek advice on managing a bequest.

Investments must be made and managed in line with the Finance Policies, Managing Money section and the PGPA Act. Refer to Financial Authorisation 8: Investments for officials who are authorised to make investments.

Information Type Reference Document

Legislative requirements PGPA Act: s.59

PGPA Rule: s.22A

PGPA (Financial Reporting) Rule

Internal authorisations Financial Authorisations

Contacts Financial Governance and Compliance Team

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5.7 Borrowing

Under section 57 of the PGPA Act, the Agency may only borrow money if expressly authorised by an Act (e.g. the NDIS Act), or authorised by the Finance Minister in writing, or authorised by the PGPA Rule (as at 1 July 2016 the PGPA Rule did not prescribe requirements related to borrowing by corporate Commonwealth entities).

The Agency is not authorised to borrow under the NDIS Act and may only borrow when authorised to do so by the Finance Minister.

5.7.1. Instructions — all officials

You must not enter into a borrowing agreement on behalf of the Agency unless the Finance Minister has authorised the agreement in writing. The Agency must comply with the terms and conditions contained in the Finance Minister’s authorisation.

The CEO, COO and the CFO are authorised to enter into a credit arrangement if:

e the borrowing is the obtaining of credit by way of credit card, credit voucher or similar credit facility; and

e the agreement for the borrowing requires the amount borrowed to be repaid by the Agency within 90 days; or

e the borrowing is authorised by the Finance Minister in writing or otherwise authorised by the PGPA Rule.

Information Type Reference Document

Legislative requirements PGPA Act: s.57

PGPA (Financial Reporting) Rule

Internal authorisations Financial Authorisations

Contacts Financial Reporting Team

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Managing debt and amounts owing to the

Agency

The following topics on the management of debts and amounts owing to the Agency as either Agency debt or Scheme debt, are included in this section: e debt management and the recovery of debts e non-recovery (write-off) of debts e waiver of amounts owing to the Agency.

Generally, a ‘debt’ is:

e asum of money owing to the Agency

e aknown amount (or capable of being objectively determined) that is not being disputed

e due for payment now and

e capable of being recovered in an action for debt.

For example, an official who has been overpaid a salary, or a supplier who has been overpaid on an invoice, may owe a debt to the Agency as a result of the overpayment. An ‘amount owing’ includes all debts owed to the Agency, as well as amounts that are not yet due for payment (e.g. an invoice has been issued but payment is not due until next month).

The Board is required to ensure the proper use and management of public resources (section 15 of the PGPA Act), this includes the recovery of debts for which they are responsible. The Board may authorise officials to approve the non-recovery (write off) of a debt or a waiver of amounts owing to the Agency.

6.1 Debt management

6.1.1 Instructions — all officials

You must:

° cease any incorrect or ongoing overpayments as soon as you are made aware of them, and determine the amount owing to the Agency

e pursue recovery of each debt for which the Board is responsible, except debts that are written off by the Board or an authorised official.

e You must ensure that a decision not to pursue the recovery of a debt is approved by the Board or an authorised official.

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Where you establish that money is owed to the Agency, a debt must be raised as soon as practicably possible.

6.2 Managing Agency debts Agency debt is an amount of money owed to the Agency, as a result of: e amounts due from corporate debts, overpayments, fees, leases, rents, services provided by the Agency e sales of real and personal issued property owned by the Agency

e overpayments or incorrect payments paid to Agency employees (and former employees), other Commonwealth or state / territory government entities, external agencies, organisations or individuals (including Agency contractors and consultants); and/or

e fines, penalties, damages, interest and forfeitures.

You must refer to the Agency’s Finance Policies, Agency Debt chapter for the identification, management and recovery of Agency debts.

6.3 Managing Scheme debt (under NDIS Act)

Scheme debt is a NDIS amount owed to the Agency, including as a result of:

e incorrect payment or overpayment to a provider or participant (including nominees acting on behalf of participants)

e compensation matters; and

e other debts relating to the operations of the NDIS Act.

If you are responsible for managing debts and/or waivers under the NDIS Act, you must act in accordance with the legislation, the Scheme Debt Management policy and the NDIS Act 2013 Operations Instrument of Delegation.

6.4 Non-recovery (write-off) of Agency Debt

An authorised official may approve the non-recovery of a debt where:

e the non-recovery has been authorised by an Act and the appropriate Financial Authorisation or Instrument of Delegation

e you are satisfied that the debt is not legally recoverable or

e you consider that it is not economical to pursue recovery of the debt.

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Information Type Reference Document

Legislative PGPA Act: s.15

Public Governance, Performance and Accountability

Financial Reporting) Rule 2015

Related AAIls Risk management Disclosure of interests

Internal authorisations Financial Authorisations

NDIS Act 2013 Operations Instrument of Delegation

Other relevant documents Finance Policies, Debt Management chapter

Scheme Debt Policy

Contacts Finance Service Desk

Scheme Debt Management Team

6.5 Waiver of amounts owing to the Agency

A waiver is a concession granted to an individual or other body that extinguishes a debt or other amount owing to the Agency. This means that the amount owing is completely forgiven and can no longer be recovered (even if the debtor’s circumstances change in the future). An authorised official may approve the waiver of amounts owing to the Agency where:

e the non-recovery has been authorised by an Act and the appropriate Financial Authorisation or Instrument of Delegation e you are satisfied that the debt is not legally recoverable or

e you consider that it is not economical to pursue recovery of the debt.

Waivers may be considered appropriate where, for example, the recovery of a debt would be inequitable or cause ongoing financial hardship.

6.5.1 Instructions — all officials

You must refer requests for waiver of an amount owing to the Agency, to an authorised official with the authorisation or delegation to waive the amount owing.

6.5.2 Instructions — officials authorised to waive amounts owing

When waiving an amount owing, you must comply with any directions in the authorisation from the Board for Agency Debts.

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Agency Debt

The Board have the discretion to waive amounts owed to the Agency, subject to any requirements contained in the PGPA Act or the NDIS Acct, in line with the Financial Authorisations.

Scheme Debt

Authorised officials have the discretion to write-off and waive amounts owed to the Agency subject to any requirements contained in the NDIS Act, and in line with the

NDIS Act 2013 Operations Instrument of Delegation and the Scheme Debt Policy.

Information Type Reference Document

Legislative requirements PGPA Act: s.15, s.16

Public Governance, Performance and Accountability

(Financial Reporting) Rule 2015

NDIS Act s. 190, 191, $.192, 5.193, s.194, s.195

Guidance Resource Management Guide 203: General duties

of officials

Commonwealth Procurement Rules

Related AAlIs Risk management Disclosure of interests

Debt management (recovery and write-off)

Internal authorisations Financial Authorisations

NDIS Act 2013 Operations Instrument of Delegation

Other relevant documents Finance Policies, Debt Management chapter

Scheme Debt Policy

Contacts Finance Service Desk

Scheme Debt Management Team

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Managing property The following topics on the management of Agency property are included in this section includes:

procuring or acquiring relevant property

receiving gifts and benefits

finding property on Agency premises

custody, use and management of relevant property

disposing of relevant property (including gifting)

loss and recovery of relevant property.

Relevant property is property (other than relevant money) that is owned or held by the Commonwealth or the Agency, or any other thing prescribed by the PGPA Rule (see section 8 of the PGPA Act). It includes:

real property (i.e. land and buildings)

other goods or assets such as:

(e)

equipment and furniture

stationery and office supplies

vehicles and fuel

clothing and uniforms

IT and telecommunications assets

intellectual property and other intangible items heritage and cultural assets

military equipment

documents and/or data that represent value, such as shares, bonds, debentures and other securities

accounts and records.

Relevant property also includes:

leased property and property held by the Commonwealth or the Agency on behalf of someone else

gifts given to the Agency and its officials.

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There are specific legislation and policies that apply to the acquisition, ownership, management and disposal of particular types of relevant property. Acquisition of property under specific legislation is subject to the provisions of the specific legislation. For example, relevant property which involves land, buildings and/or public works may be subject to the following:

e the Lands Acquisition Act 1989 e the Public Works Committee Act 1969.

7.1. Procuring or acquiring relevant property

7.1.1 Instructions — officials authorised to procure property

When procuring relevant property, you must:

e act in a proper manner (efficient, effective, economical and ethical) and ina way that is not inconsistent with any relevant policies of the Australian

Government

° act in accordance with the instructions on procurement (see Procurement).

7.2 Management and use of Agency Property

You must manage Agency property in accordance with the Agency’s Finance Policies, Asset Management chapter.

You must not dispose of Agency property unless you have financial authorisation to do so as per Financial Authorisation 6: Disposal of Agency Assets.

7.3. Real property

In dealing with Agency property that is real property (including leases or arrangements that relate to interests in land) you must ensure that you comply with the requirements of the Lands Acquisition Act 1989 and any delegations that apply to the Agency under that Act, as and if applicable.

7.4 Receiving gifts and benefits

Officials, in the course of their work, may be offered gifts such as souvenirs, bottles of wine and personal items, or benefits such as sponsored travel, hospitality, accommodation or entertainment.

Generally, officials cannot accept gifts or benefits in the course of their work. However, there may be circumstances where it is appropriate to accept a gift or

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benefit — for example, where refusal could cause cultural offence. Officials need to carefully consider the appropriateness of a gift or benefit before accepting it.

Gifts provided to officials in the course of their work immediately become relevant property when received.

7.4.1 Instructions — all officials

You must not:

e ask for, or encourage, the giving of gifts to yourself or other officials e accept a gift of money ° accept a gift or benefit that influences, or could be perceived to influence, your

decision or action on a particular matter.

If you consider accepting a gift or benefit, your decision must be defensible and able to withstand public scrutiny. You must have regard to the general duties of officials in deciding whether to accept a gift.

You must comply with the Agency’s Finance Policies, Gifts, Hospitality and Sponsorship chapter prior to giving or receiving of gifts (including gifting of Agency

property). This includes seeking appropriate approval and the recording of the gift offered or accepted.

Information Type Reference Document

Legislative requirements PGPA Act: s.15, $.16, $.23, s.52

PGPA Rule: s.18

Lands Acquisition Act 1989

Related AAIs Risk management Disclosure of interests

Procurement and other arrangements Disposing of relevant property (including gifting)

Internal authorisations Financial Authorisations

Other relevant documents Finance Policies

Contacts Finance Service Desk

Property Service Desk

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7.5 Finding property on Agency premises

Property found on Agency premises is relevant property and must be dealt with ina proper manner consistent with section 15 of the PGPA Act. The same is true of property found in a vehicle, container or receptacle that is under the control of the Agency.

7.5.1 Instructions — official who find property

You are responsible for the security of any property that you find on Agency premises or in other containers and vehicles that are under the control of the Agency. You must:

e take reasonable steps to safeguard any found property

e not misuse or improperly dispose of any found property.

7.6 Custody, use and management of relevant property

Officials are responsible for the management and security of any relevant property that officials receive or have custody of, including:

e vehicles belonging to or leased by the Agency e bonds, debentures and other securities

e shares in a company.

7.6.1 Instructions — all officials

You are responsible for the security of any relevant property you receive, or have custody of, and must take reasonable steps to safeguard the property from loss or damage.

You must:

e only use relevant property for official purposes, unless permission for private use has been given.

e not misuse or improperly dispose of relevant property.

7.6.2 Instructions — officials that use an Agency vehicle

You must: ° not drive an Agency vehicle, unless prior agreement has been obtained e when driving an Agency vehicle:

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O hold a valid driver’s licence appropriate for the class of vehicle and country where you are driving

O comply with all relevant traffic laws, ordinances and regulations, including parking restrictions, of the country where you are driving

e not drive an Agency vehicle if you are not medically fit to drive or are taking prescribed or non-prescribed drugs that can impair your driving ability

e only use an Agency vehicle for official purposes, unless permission for private use has been given.

7.7 Disposing of relevant property (including gifting)

The Agency can dispose of relevant property in a number of ways, such as by sale, gift, trade-in, transfer to another Commonwealth entity, destruction, recycling or dumping.

Disposal of property under specific legislation, such as the disposal of any interest in real property by the Commonwealth under the Lands Acquisition Act 1989, is subject to the provisions of that legislation.

7.7.1 Instructions — officials authorised to dispose of relevant property

The disposal of property can only by authorised by an official who holds the appropriate Financial Authorisation.

You must not:

e improperly dispose of relevant property

e make a gift of relevant property, unless it complies with the instructions on gifting relevant property

e dispose of relevant property found on Agency premises, except in accordance with the instructions.

You must ensure that, where economical to do so, relevant property is disposed of

by:

e transferring the property (with or without payment) to another Commonwealth entity with a need for the property or

e selling the property at market price.

7.7.2 Instructions — officials authorised to dispose of found property

° You may only dispose of property (other than money) found on Agency premises or in other containers or vehicles that are under the control of the Agency if the property is not claimed by its owner within two months.

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e You must dispose of the property by sale, unless doing so is impracticable or undesirable in the public interest.

7.7.3 Instructions — officials authorised to gift relevant property

e The Gifting of property can only by authorised by an official who holds the appropriate Financial Authorisation.

e When approving a gift of relevant property, you must comply with the directions in the authorisation from the Board.

e If you make an unauthorised gift of relevant property, you must personally pay the Agency the value of the relevant property.

Information Type Reference Document

Legislative requirements PGPA Act: s.15, s.16, s.72

PGPA Rule: s.18

Related AAlIs Risk management Disclosure of interests

Procurement and other arrangements Disposing of relevant property (including gifting)

Internal authorisations Financial Authorisations

Other relevant documents Finance Policies

Contacts Finance Service Desk

Property Service Desk

Financial Reporting Team

7.8 Loss and recovery of relevant property

7.8.1 Instructions — all officials

You are responsible for the security of any relevant property you receive, or have custody of, and must take reasonable steps to safeguard the property from loss.

For lost property found on Agency premises, contact the Property Team Service Desk for advice.

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Information Type

Legislative requirements

Related AAIs

Contacts

Reference Document

PGPA Act: s.15, $.16, s.72

PGPA Rule: s.18

Risk management

Disclosure of interests

Procurement and other arrangements

Disposing of relevant property (including gifting)

Finance Policies

Property Service Desk

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8. Terms you need to know

AAI means Accountable Authority Instructions.

AAI Quick Guides means topic specific guides and scenarios to assist Officials, Contractors and Consultants in meeting the requirements of these AAIs.

Accountable Authority means the Board.

Agency means the National Disability Insurance Agency.

Agency personnel means:

A person who is engaged under the Public Service Act 1999 (Cth); or
A person who is otherwise engaged by the Agency

Agency money means public or relevant money held in any bank account of the Agency, or relevant public money that is held by the Agency.

Agency property means relevant property (other than Agency money) that is owned or held by the Agency, or any other thing prescribed as Agency property by the PGPA Rule.

ANAO means Australian National Audit Office.

Arrangement means any arrangement for the procurement of goods or services under which Agency money is payable or may become payable, including a contract, agreement, deed, work order, purchase order, or memorandum of understanding.

Authorisation means a mechanism to confer a function, duty or power from the holder to another official.

Bankable money is Relevant money received by an official of a Commonwealth entity that can be deposited in banks in Australia, or in the place where the money was received. Bankable money must be deposited in a bank account in accordance with the PGPA Rule and the entity’s internal controls.

Breach or breach means the identification of a non-compliance with the finance law.

Board means the Board of the Agency established under section 123 of the NDIS Act.

Business system means the Agency computer system that manages participant plans and payments (also known as the Customer Relationship Management (CRM) system).

CCE means Corporate Commonwealth Entity.

CEO means Chief Executive Officer.

CFO means Chief Financial Officer.

CGRGs means Commonwealth Grant Rules and Guidelines.

CIO means Chief Information Officer.

Contractor means engaged by the Agency under contractual arrangements. Consultant means engaged by the Agency to provide independent expert advice. COO means Chief Operating Officer.

CPO means Chief People Officer.

CPRs means Commonwealth Procurement Rules.

CRO means Chief Risk Officer.

Executive Placement Program (EPP) officers mean Contractors of an equivalent level as SES, with equivalent management responsibilities, obligations, delegations and authorisations.

FBT means Fringe Benefits Tax.

Financial Authorisations means Financial Authorisations to officials from the Accountable Authority.

Finance law means PGPA Act, PGPA Rule, Appropriation Acts, instruments made under the PGPA Act including these AAls.

FMCS means Financial Management and Compliance System. Governance means the system of managing, controlling and monitoring.

Grant means the provision of financial assistance by the Agency to assist the recipient to achieve its goals while addressing the Agency’s outcome.

Human Resources Delegations and Authorisations means delegations and authorisations under the PS Act and other legislation that relates to human resource management.

Independent assurance means a process that tests both system and non-system controls and is provided by a person or persons independent of the business areas performing the work.

Material means when something is relevant, significant or important in its context.

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National Contracts means mandatory whole-of-Government contracts to be used for certain types of expenditure (e.g. CTM and COS).

NDIS Act means National Disability Insurance Scheme Act 2013.

NDIS amount means an amount paid under the National Disability Insurance Scheme in respect of reasonable and necessary supports funded under a participant’s plan.

NDIS Operations Delegations means delegation by the CEO of powers and functions under section 202 of the NDIS Act.

Official or official means an individual who is in or forms part of the Agency. This includes a member of the Accountable Authority of the Agency, staff engaged under the PS Act and an officer or employee of the Commonwealth, a state or territory whose services are made available to the Agency.

Official gift means any gift made to a person or organisation external to the Agency as a cultural gesture or token of appreciation.

Payment accuracy means the Agency’s ability to pay the right person the right amount of money, through the right program, at the right time and takes into account participant/provider/vendor and administrative errors.

Pricing document means any of the following documents published by the Agency, as existing from time to time:

e the document titled Pricing Arrangements and Price Limits;

e the document titled Assistive Technology, Home Modifications and

Consumables Code Guide; and

e the document titled Pricing Arrangements for Specialist Disability Accommodation.

Procurement means a term used to describe purchasing goods and/or services. Proper means efficient, effective, economical and ethical.

Proportionate means an appropriate response or decision in the context of the particular circumstance — being in the correct proportion — commensurate.

Research or Evaluation Project means a project that involves the systematic collection and analysis of information to make judgements about the effectiveness, efficiency and/or appropriateness of an activity, the creation of new knowledge and/or the synthesis and analysis of existing knowledge so as to generate new

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concepts, methodologies, inventions and understandings to inform policy, programs or service delivery.

Real property means encompassing interests in land and fixtures or structures upon the land.

SES means Senior Executive Service (SES) employees employed under the PS Act.

Significant issue means a significant issue for the purpose of section 19 of the

PGPA Act

Significant non-compliance means any serious breach, including:

e serious breaches of the duties of officials, including any fraudulent activity by officials;

e systemic issues reflecting internal control failings or high-volume instances of non-compliance; and

e non-compliance issues that are likely to impact on the Agency’s financial sustainability.

Tax Invoice or Invoice has the same meaning as given to that term in the A New Tax System (Goods and Services) Act 1999

Unbankable money is Relevant money that has been received by an official of a Commonwealth entity, and cannot be deposited in banks in Australia, or in the place where the money was received. For example, banks in Australia do not accept foreign currency coinage.

Waiver means a concession granted to a person or an organisation, with the correct approvals and authorisations, that extinguishes an Agency Debt. This means the Agency Debt is expunged and completely forgiven and can no longer be recovered by the Agency For employee debt, it may become a reportable fringe benefit for tax purposes.

Write-off means an accounting term which stops recovery action for an undefined period but does not expunge the debt at law. The Agency can recommence recovery action at a later date, should this be deemed appropriate — e.g. if the circumstances of the Debtor change

You means any person required to comply with the AAls

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National Disability Insurance Agency Accountable Authority Instructions (AAIs)

OFFICIAL DOCUMENT 2

National Disability

Insurance Agency

Accountable Authority

Date: February 2025

Author: Agency Budget and Financial Control Branch

Division: Chief Financial Officer Division

OFFICIAL

Contents

National Disability Insurance Agency Accountable Authority Instructions (AAls)

2.3 Financial Authorisations

2.5 Risk Management

2.7 Fraud Control

Gratuities

Investments

Borrowing

Managing Agency debts

Managing Scheme debt (under NDIS Act)

9.1 Financial Authorisation 1: Approve Proposed Expenditure of Agency

9.2 Financial Authorisation 2: Approve Proposed Expenditure of Scheme

2.3 Financial Authorisations

2.5 Risk Management

Information Type Reference Document

Guidance Commonwealth Risk Management Policy

Resource Management Guide No. 200: General

Implementing the Commonwealth Risk Management

Policy — Guidance

Risk Management Services

Insurance

Procurement

Grants

Internal authorisations National Disability Insurance Audit Committee

Other relevant documents Risk Management Branch

Information Type Reference Document

Risk Management Strategy

Corporate Plan

Supporting Documents

Contacts Risk Advisory Branch

Information Type Reference Document

Guidance Resource Management Guide No. 200: General

2.7 Fraud Control

Information Type Reference Document

PGPA Rule: s.10

Public Interest Disclosure Act 2013

Guidance Resource Management Guide 201: Preventing,

Resource Management Guide 203: General duties

Risk Management Branch

Risk Management Strategy

Contacts Fraud Intelligence and Investigations Branch

Information Type Reference Document

PGPA Rule: s.23

Work Health and Safety Act 2011

Safety Rehabilitation and Compensation Act 1988

Guidance Comcover insurance

Other relevant documents Risk Management Branch

Supporting Documents

Contacts Finance Service Desk

People and Culture Service Desk

Information Type Reference Document

Public Interest Disclosure Act

Guidance Resource Management Guide 203: General duties

Managing Property

Contacts People and Culture Service Desk

Enterprise Data Warehouse (EDW). Business Owners are Scheme Actuary

9. Financial Authorisations

9.1 Financial Authorisation 1: Approve Proposed Expenditure of Agency Funds (Program 1.2)

Appendix A

9.2 Financial Authorisation 2: Approve Proposed Expenditure of Scheme Funds (Program 1.1)

9.3 Financial Authorisation 3: Enter or Vary an Arrangement

9.4 Financial Authorisation 4: Manage a Debt

9.5 Financial Authorisation 5: Asset Revaluations

9.6 Financial Authorisation 6: Disposal of Agency Assets

9.7 Financial Authorisation 7: Agency Asset Write-offs

9.8 Financial Authorisation 8: Investments

10.2 General Policy

11. Version control table

Source Release

Information Type Reference Document

PGPA Financial Reporting Rule