DOCUMENT 1

FOI 25/26 - 3537 For Official Use Only

National disabilityinsurance Agency

MINUTE

Chief Executive Officer Action Type : Decision Division/Branch: Corporate Cc:

Through: Deputy CEO

REVISED NDIA FINANCIAL DELEGATIONS

Timing: 4 March 2015

Recommendation/s:	Approved/Noted
1. That you sign the Financial Delegations Policy which incorporates updated financial delegations consistent with EMG endorsement in November 2014 and February 2015 (Attachment A).	Yes / No

Signature: redacted: s42 Date: redacted: s42

David Bowen, CEO

Key Points

Delegation should reflect necessary resource requirements, and can be adapted over time to suit Agency administrative and resourcing requirements.
The CEO has the appropriate authority which flows from the Board (the Accountable Authority) to issue delegations under the PGPA Act 2013.
Current financial delegations are in force through FIN Instrument No 1 of 2014. This instrument does not affect delegations relating to Scheme costs.
Updates to the financial delegations are subject to regular review and the attached changes were approved by EMG on 25 November 2014, with additional changes required by EMG on 10 February 2015 reflecting structural changes for the Agency.
Delegates for contractors is included.
Changes to the existing financial delegations are summarised in Attachment B and summarised as follows:

a) Delegations for the Deputy CEO;

b) Alignment of financial delegations to budgets and cost centre structure;

c) Removal of previous unlimited or excessive financial delegations from certain positions (not the CEO);

d) Feedback from Division Heads in relation to current operational requirements;

e) EL2 personnel who hold Trial Site Manager positions with SES1 delegations.

Consultation

Legal Branch, EMG

redacted: s42 Note, late alterations

Stephen Payne General Manager Corporate | CFO

Attachments

Attachment A: NDIA Financial Delegations Policy [for signature] Attachment B: Changes to existing financial delegations

For Official Use Only

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National disabilityinsurance Agency

FINANCIAL DELEGATIONS POLICY

OVERVIEW

Release Date	4 March 2015
Effective Date	4 March 2015
Author	Office of the CFO
Owner	GM Corporate
Client	All staff
Document Number	TBA

VERSION CONTROL

Version	Endorsement	Description of Changes	Revision Date
1	CEO	Initial Release	1 July 2013
2	CEO	Updated Format and Limits	25 November 2014 10 February 2015

APPROVALS

Name	Date of Endorsement	Version
EMG	25 November 2014	2
CEO	27 February 2015	2a

Policy	Owner (if applicable)	Document Number
Budget Setting Policy	CFO	TBC
Procurement Policies	CFO	TBC
Gifts and Donations Policy	CFO	TBC
Grants Administration	CFO	TBC
Travel Administration	CFO	TBC
Official Hospitality	CFO	TBC
Accounting Framework	CFO	TBC
Public Governance and Accountability Act 2013	Commonwealth	-
National Disability Insurance Scheme Act 2013	Commonwealth	-
APS Code of Conduct	Commonwealth	-

1. PURPOSE

The CEO of the National Disability Insurance Agency (Agency) is empowered under the Public Governance, Performance and Accountability Act 2013 to take a number of actions in relation to the financial management of the Agency. Financial Delegations are the legal mechanisms by which the CEO enables officers to act on behalf of the Agency. This policy delegates the power to make certain financial decisions to designated officers and sets out the limits of their authority.

2. SCOPE

This policy applies to all Agency employees and contractors engaged under the Public Service Act 1999 (Personnel).

This policy applies to expenditure on Agency costs, grants and sector development costs only.

This policy does not cover the expenditure for a participant plan. Please refer to NDIS Act Delegations for further information.

3. POLICY CONTENT

3.1 Mandate

A delegation is effectively a power to act. Delegates hold and exercise the powers vested in their position or band, these decisions must be made in accordance with the Agency’s policies and legislation. A delegation is therefore not transferrable and can only be exercised by the individual occupying the position or band to which the delegation is issued. Personnel without a relevant delegation must not commit, or indicate commitment, to any financial expenditure on behalf of the Agency. This includes commitments made over the phone, be emails or verbally.

The Agency’s administrative delegations are capped at a value or at the level of available funds under the delegate’s control and are exercised in writing. Personnel are responsible for knowing the relevant thresholds and satisfying themselves that any action they take is in accordance with this policy. Knowingly evading a threshold by dividing a commitment or transaction into two or more parts (splitting) is a violation of this Policy.

3.2 Principles of Delegation

Delegations reflect the Agency organisational structure; any powers held by a delegate are also held by that delegate’s manager.

Delegations must be exercised in a manner consistent with the approved hierarchy, that is, vertically not horizontally. Additionally, a delegation can be exercised only within the functional budget responsibility of the delegate. For example, if a particular delegate is unavailable then that individual’s line manager must exercise the delegation, rather than an individual of equivalent banding in another branch. The only positions exempt from this principle are that of the CEO, the Deputy CEO and CFO (except where a position is explicitly exempt under Agency policy).

Delegates should also act within the principals of the General Duties of Officials under division three of the Public Governance, Performance and Accountability Act 2013.

3.3 Determining value limits

Value thresholds within the policy are in Australian dollars and must be converted for foreign currencies. The delegation is based on the whole-of-life value of the commitment including taxes and charges. Contingencies must be factored into the total sum.

Any commitment containing contingencies must be reviewed by Legal Branch prior to entering into the commitment.

3.4 Acting arrangements

Personnel officially acting in a defined role within the Agency will automatically assume delegated powers of that position for the period that the acting arrangement is in place, as well as retaining the delegated powers of their substantive role if that role is still held.

In Force: 4.03.2015

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POLICY: FINANCIAL DELEGATIONS

STATUS: FINAL

3.5 Personal Benefits

Personnel holding delegated powers must not exercise their powers to approve or commit to a course of action which will result in a direct benefit to them. Abuse of authority include: delegates approving their own travel arrangements (except where explicitly allowed under Agency policy), expense claims, personal development courses, appointments, remuneration, payments, promotion, transfer, secondment, retirement, voluntary separation or absence, among others things.

3.6 Definitions

The terms detailed below are for the purpose of the delegations at 3.8.

ITEM	FINANCIAL AUTHORITY LIMITS	DEFINITION
	OPERATIONAL
1	Expenses Operational	Expenditure of an operating nature (as opposed to a capital nature) that is not included within the definition of any of the following: * Domestic Travel, International Travel, Official Hospitality, Gifts, Donations, Sponsorships or Grants. This includes the entering into contracts and purchase orders in order to spend Agency funds. All ICT catalogue purchases are considered operational.
2	Travel [Domestic]	Travel relating to Agency business undertaken in Australia.
3	Travel [International]	Travel relating to Agency business undertaken outside of Australia.
4	Official Hospitality	Expenditure of public money for the provision of food and drink for social, representational or entertainment purposes to facilitate the conduct of official business.
5	Giving of Gifts	Donations
6	Sponsorship	A fee paid to a property (typically in sports, arts, entertainment or causes) in return for access to the exploitable commercial potential associated with that property.
	GRANTS
7	Sector Development	A program to assist the disability sector transition to the NDIS.
8	Community Inclusion	Capability Development
	ASSETS
9	Capital Purchase [ICT]	Any future benefit greater than $5,000 relating to information, communication and technology to the Agency as defined in the Agency accounting framework.
10	Capital Purchase [Other]	Any future benefit greater than $5,000 to the Agency as defined in the Agency accounting framework.
11	Capital	Asset Write-Off [Net Book Value]
	OTHER
12	Investment Transfers	Surplus funds transferred to fixed term deposits or at call with major Australian banks.
13	Debt Waiver [Agency]	The ability to voluntarily relinquish or forgive a debt that would otherwise due to the Agency.
14	Debt Write-Off [Agency]	A waiver of right to receive money from a debtor.
15	Bank Accounts Open	Close
16	Credit Arrangements [Entering Into]	Any 3rd party arrangement extending funds to the Agency.
17	Indemnities [Authorisation]	Any contractual obligation with a contingent liability.
18	Confidentiality Agreement	Letter of Comfort

3.7 Changes of Function Names and Position Titles

The delegations at 3.8 and 3.9 will be updated and re-issued on a regular basis according to the Agency needs. For the avoidance of doubt, if there is a change in the name of a function (such as a branch name) and/or a Position Title within the Agency, the relevant delegations will continue to apply and may be exercised by those persons who perform roles substantially similar to those which were performed by the delegates who were listed in this document immediately prior to the change taking place.

In Force: 4.03.2015

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POLICY: FINANCIAL DELEGATIONS

STATUS: FINAL

3.8 Delegations

DELEGATIONS 4 March 2015

TYPE: FINANCIAL ENTITY: AGENCY

ITEM	FINANCIAL AUTHORITY LIMITS	$000	BOARD CHAIR	CEO	Dep CEO	CFO	CIO	BAND 2	BAND 1	EL2	EL1	CARD HOLDER	REQUIREMENTS
	OPERATIONAL			*	*	*	*
1	Expenses Operational *	-	-	Budget	10,000	5,000	500	2,000	150	75	10	10	Approved budget
2	Travel [Domestic] *	-	-	Budget	50	20	10	20	10	5	2	-	Per SAP Essentials
3	Travel [International]	-	-	Budget	-	-	-	-	-	-	-	-	As per travel policy
4	Official Hospitality	1	-	Budget	20	10	1	10	1	-	-	-	Compliance with Code and internal policy
5	Giving of Gifts	Donations	-	-	Budget	5	1	-	-	-	-	-	-
6	Sponsorship	-	-	Budget	50	10	-	-	-	-	-	-	Compliance with internal policy
	GRANTS
7	Sector Development	-	-	Budget	5,000	2,000	-	1,000	500	250	-	-	Approved SDF Plan
8	Community Inclusion	Capability Development	-	-	Budget	1,000	500	-	250	100	50	-	-
	ASSETS
9	Capital Purchase [ICT]	-	-	Budget	5,000	5,000	2,000	-	-	-	-	-	Approved ICT Capital Program
10	Capital Purchase [Other] *	-	-	Budget	5,000	5,000	-	-	-	-	-	-	Approved Capital Program
11	Capital	Asset Write-Off [Net Book Value] *	-	-	Budget	1,000	1,000	100	-	-	-	-	-
	OTHER
12	Investment Transfers	-	-	Yes	Yes	Yes	-	-	-	-	-	-	2 to sign-off [1 to be CFO]
13	Debt Waiver [Agency]	-	-	Budget	50	50	-	-	-	-	-	-	Advised to CEO annually
14	Debt Write-Off [Agency]	-	-	Budget	50	50	-	-	-	-	-	-	Advised to CEO annually
15	Bank Accounts Open	Close	-	-	Yes	Yes	Yes	-	-	-	-	-	-
16	Credit Arrangements [Entering Into]	-	-	Yes	Yes	Yes	-	-	-	-	-	-	2 to sign-off [1 to be CFO]
17	Indemnities [Authorisation]	-	-	Budget	10,000	5,000	-	-	-	-	-	-	2 to sign-off [1 to be Dep CEO]
18	Confidentiality Agreement	Letter of Comfort	-	Yes	Yes	Yes	-	-	-	-	-	-	-

| VARIATIONS * | | | | | | | | | | DE | F | | | | — | — | — | — | — | — | — | — | — | — | — | — | — | | 1 | Expenses Operational | - | - | - | - | - | - | - | - | A | - | Property $500 | | 2 | Travel [Domestic] * | - | - | - | - | - | - | - | - | B | - | Property $1,000 | | 10 | Capital Purchase [Other] | - | - | - | - | - | - | - | - | C | - | Property $100 | | 11 | Capital | Asset Write-Off [Net Book Value] | - | - | - | - | - | - | - | - | D | - | D Branch Manager - Design Authority B2
E Branch Manager - Community Development B2
F Director Trial Site - B1
G Governance to approve Board & Committee Travel |

GENERAL CONDITIONS

Expenses Operational * — Expenditure to be compliant with Agency Procurement Policy
Travel [Domestic] * — Expenditure to be compliant with Agency Travel Policy
Travel [International] — Expenditure to be compliant with Agency Travel Policy
Sector Development — Expenditures to be per approved Grant Program, via Grants Management System
Community Inclusion | Capability Development — Expenditures to be per approved Grant Program, via Grants Management System
Capital Purchase [ICT] — Expenditures to be per approved ICT Capital Program
Capital Purchase [Other] * — Expenditure to be per approved Capital Program [eg. Property]
Investment Transfers — Funds transfers to be compliant with Board direction and Agency Policy

A. Modifications to Financial Delegations — Delegations can be modified by direct authority of the CEO B. Hierarchy — Delegations revert upwards, ie. when an Officer in not able to exercise, it reverts up one level C. Budget Allocations — Delegations reflect individual transactions within an approved budget [forecast] and defined period ie. Any breach of a discrete budget allocation is a breach of Delegations Policy D. Compliance Breach — Breaches are reported to the CFO and CEO for action, and to the Board via PGPA Quarterly Report

In Force: 4.03.2015

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POLICY: FINANCIAL DELEGATIONS

STATUS: FINAL

3.9 Delegates of contractors who hold management authority

From time to time contractors are engaged by the Agency and hold a position of management authority. As the contractors are not employed by the Australian Public Service they do not have formal delegation authority.

The following delegates have been determined by the Agency as the most appropriate to hold financial delegations in relation to the functions managed by contractors.

Contractor Role	Delegate
Design Authority Head	Branch Manager – Design Authority
Technology Authority Head	Chief Information Officer
Community Development Authority Head	Branch Manager – Community Development
Strategic Advisor Technology	Chief Information Officer
Scheme Actuary	Chief Financial Officer
Group Financial Controller	Chief Financial Officer
Other contractors in authority	Chief Financial Officer or as agreed with CEO

4. KEY RISKS ADDRESSED BY THE POLICY

This policy has set levels of delegations to achieve operational performance while maintaining an appropriate level of financial risk.

5. POLICY BREACHES

All breaches of delegations, including: instances where commitments have been entered into prior to obtaining appropriate delegate approval, must be reported immediately to the CEO and CFO. All breaches will be reported to the Board and Audit and Risk Committee via the quarterly compliance report.

6. QUESTIONS OR CONCERNS

Please contact the Policy owner via SPOC listed in the Overview for any questions or concerns on details within this policy.

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POLICY: FINANCIAL DELEGATIONS

STATUS: FINAL

7. CEO SIGNATURE

National Disability Scheme Launch Transition Agency
FIN Instrument Number 1 of 2015

Delegation under the
Public Governance, Performance and Accountability Act 2013

I, David Bowen, Chief Executive Officer of the National Disability Insurance Scheme Launch Transition Agency,

REVOKE

The instrument of delegation signed by me on 1 July 2014 and titled “Delegations in relation to Financial Matters (non-participant)”, and

DELEGATE

Day-to-day functions of the Agency relating to financial matters under Public Governance, Performance and Accountability Act 2013 to the officers of the Agency identified in table 3.8 Delegations.

David Bowen
Chief Executive Officer

Date: redacted: s42

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ATTACHMENT B

National disabilityinsurance Agency

Changes to Existing Financial Delegations

Note: Delegation changes are only sought in relation to Agency (non – participant) costs.

Summary table

Updates made	Purpose/Reason for update
Delegations to the Deputy CEO	This is to reflect the NDIA organisational structure moving forward. Under existing delegations, there are no financial delegations made to the Deputy CEO.
Streamlined position titles	This is to make the document user friendly. The previous document had multiple delegations for SES1 positions and was unclear to the user. These have been captured as one position title “BAND 1”.
Consolidated document layout	The financial delegations are represented on a single page. It is clear for each position what there delegation is for each type of expenditure. This is similar to the format adopted for operational delegations.
Align to budgets and cost centres	All financial delegations are capped at the delegates’ approved budget and can only spend NDIA funds in their area of responsibility (managed through cost centres). This ensures delegates are aligned to the Agency budgeting process and cannot spend money in areas where they do not have budget responsibility.
Align to policy	All types of financial delegation are required to comply with the relevant financial policy (e.g. travel expenditure must comply with the travel policy).
Unlimited delegations removed	Existing unlimited delegations presented a potential financial risk to the Agency. This has been amended to a reasonable operational amount or to the Agency budget in most cases.
Financial amendments	Changes are outlined below with values.

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Financial Amendments – Detailed change by individual delegation

Delegation Type	Delegate	Before	After	Reason
Operational Expense	CEO	Unlimited	Budget	Limited the CEO to the Agency Budget in order to drive a culture of fiscal responsibility. Note that the CEO can approve changes to the Agency’s internal budget.
Operational Expense	DEP CEO	Unlimited	$10,000,000	Limited to an operational amount to allow for entry into significant commitments if required.
Operational Expense	CFO	Unlimited	$5,000,000	This value allows the CFO to commit the agency to most operational expenditure items.
Operational Expense	SES 2	Unlimited	$2,000,000	Limited to reasonable operational expenses.
Operational Expense	CIO	Unlimited	$500,000	CIO enabled to a reasonable level of IT operational expenditure to enter into Agency-wide IT contracts.
Operational Expense	SES 1	$100,000	$150,000	After a review and feedback, the operational delegation has been increased in line with the Agency’s purchasing profile.
Operational Expense	EL2	$50,000	$75,000	After a review and feedback, the operational delegation has been increased in line with the Agency’s purchasing profile.
Operational Expense	Cardholders	$9,999	$5,000	Limit cardholder delegation to $5,000 for individual transactions.
Operational Expense (Head Office Related)	EL2 - Corporate	$100,000	-	To streamline the new delegation schedule this has been removed. All EL2 will have a $75,000 delegation.
Operational Expense (Non - Property)	SES 1 - Corporate	$500,000	-	To streamline the new delegation schedule this has been removed.
Operational Expense (Property)	Director Property	-	$500,000	To allow this Director to commit to property contracts.
Operational Expense (Property)	SES 1 - Corporate	Unlimited	-	To streamline the new delegation schedule this has been removed.
Operational Expense	APS 3-6 Planners	$10,000	-	To streamline the new delegation schedule this has been removed. APS staff who require delegation are to be provided with a credit card moving forward.

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Delegation Type	Delegate	Before	After	Reason
Operational Expense	APS 3-6	$500	-	To streamline the new delegation schedule this has been removed. APS staff who require delegation are to be provided with a credit card moving forward.
Domestic Travel	Board Chair	Unlimited for Board Members	$10,000
Domestic Travel	CEO	Unlimited	Budget	Limited in order to drive a culture of fiscal responsibility.
Domestic Travel	DEP CEO	Unlimited within Branch	$50,000
Domestic Travel	CFO	Unlimited	$20,000
Domestic Travel	SES 2	Unlimited within Branch	$20,000
Domestic Travel	CIO	Unlimited within Branch	$10,000
Domestic Travel	SES 1 - Corporate	Unlimited	-	To streamline the new delegation schedule this has been removed.
Domestic Travel	SES 1	Unlimited within Branch	$10,000	Limited in order to drive a culture of fiscal responsibility.
Domestic Travel	EL2	Unlimited within office	$5,000
Domestic Travel	EL1	-	$2,000	New delegation limited to reasonable operational expenses.
Domestic Travel	Cardholders	-	$1,000	This is to be used in case of emergencies for self-approval. In most cases, travel pre-approval will be granted by an EL1 or higher delegate.
International Travel	CHAIR / DEPUTY	Unlimited for Board Members	-	Only the CEO should be able to approve international travel
International Travel	CEO	Unlimited	Budget	Limited the CEO to the Agency Budget
International Travel	CFO	Unlimited	-	Only the CEO should be able to approve international travel

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Delegation Type	Delegate	Before	After	Reason
International Travel	SES 2	Unlimited within Branch	-	Only the CEO should be able to approve international travel
International Travel	CIO	Unlimited within Branch	-	Only the CEO should be able to approve international travel
International Travel	SES 1	Unlimited within Branch	-	Only the CEO should be able to approve international travel
International Travel	EL2	Unlimited within office	-	Only the CEO should be able to approve international travel
Official Hospitality	CEO	Everyone	Budget	Limited the CEO to the Agency Budget
Official Hospitality	DEP CEO	$1,000	$20,000	Limited to a reasonable amount to facilitate hospitality events as the Agency grows.
Official Hospitality	CFO	Unlimited	$10,000	Limited to a reasonable amount to facilitate hospitality events as the Agency grows.
Official Hospitality	SES 2	$1,000	$10,000	Limited to a reasonable amount to facilitate hospitality events as the Agency grows.
Official Hospitality	CIO	$500	$1,000	To align all SES 1 hospitality values (State Managers had $1,000)
Official Hospitality	SES 1	$500	$1,000	To align all SES 1 hospitality values (State Managers had $1,000)
Giving of Gifts, Donations	BOARD CHAIR	-	$500	Board members may need to give gifts at public events they attend on behalf of Agency
Giving of Gifts, Donations	CEO	Unlimited	Budget	Limited the CEO to the Agency Budget
Giving of Gifts, Donations	DEP CEO	$100	$5,000	Limited to a reasonable amount.
Giving of Gifts, Donations	SES 2	$100	-	All gifts or donations should be approved by the CFO or higher
Sponsorship	CEO	Unlimited	Budget	Limited CEO to the Agency Budget
Sponsorship	DEP CEO	$100	$50,000	Limited to a reasonable amount.

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Delegation Type	Delegate	Before	After	Reason
Sponsorship	CFO	$1,000	$10,000	Limited to a reasonable amount.
Sponsorship	SES 2	$100	-	Limited to a reasonable amount.
Sector Development	CEO	Unlimited	Budget	Limited the CEO to the Agency Budget
Sector Development	DEP CEO	Unlimited	$5,000,000	Limited to a reasonable amount
Sector Development	CFO	Unlimited	$2,000,000	Limited to a reasonable amount
Sector Development	SES 2	Unlimited	$1,000,000	Limited to a reasonable amount
Sector Development	SES 1	$100,000	$500,000	Limited to a reasonable amount.
Sector Development	EL2	-	$250,000	Limited to a reasonable amount.
Sector Development	SES 1 - Sector Development	$500,000	-	Captured under SES 1 delegation.
CICD	CEO	Unlimited	Budget	Limited the CEO to the Agency Budget
CICD	DEP CEO	Unlimited	$1,000,000	Limited to a reasonable amount.
CICD	CFO	Unlimited	$500,000	Limited to a reasonable amount.
CICD	SES 2	Unlimited	$250,000	Limited to a reasonable amount.
CICD	SES 1	$100,000	$100,000	Limited to a reasonable amount.
CICD	EL2	-	$50,000	Limited to a reasonable amount.
CICD	SES 1 - Sector Development	$500,000	-	Captured under general SES 1 delegation. Does not need to be separate
Capital Purchase [ICT]	CEO	Unlimited	Budget	Limited the CEO to the Agency Budget
Capital Purchase [ICT]	DEP CEO	-	$5,000,000	Limited to a reasonable amount

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Delegation Type	Delegate	Before	After	Reason
Capital Purchase [ICT]	CFO	Unlimited	$5,000,000	Limited to a reasonable amount
Capital Purchase [ICT]	CIO	Unlimited	$2,000,000	limited to a reasonable amount
Capital Purchase [Other]	CEO	Unlimited	Budget	Limited the CEO to the Agency Budget
Capital Purchase [Other]	DEP CEO	-	$5,000,000	Limited to a reasonable amount
Capital Purchase [Other]	CFO	Unlimited	$5,000,000	Limited to a reasonable amount
Capital Purchase [Other]	Director Property	-	$1,000,000	Limited to a reasonable amount
Capital Purchase [Other]	SES 1 - Corporate	Unlimited	-	This position does not exist.
Capital Purchase [Other]	DEP CEO	Unlimited	$500,000	As per Capital Purchases [ICT]
Disposal / Write-Off Capital (NBV)	CEO	Unlimited	Budget	Limited the CEO to the Agency Budget
Disposal / Write-Off Capital (NBV)	DEP CEO	-	$1,000,000	Consistent with CFO
Disposal / Write-Off Capital (NBV)	CFO	Unlimited	$1,000,000	This value that should see the CFO able to write-off most capital items
Disposal / Write-Off Capital (NBV)	CIO	Unlimited	$100,000	Anything over 100k should go to CFO or CEO
Disposal / Write-Off Capital (NBV)	Director Property	-	$100,000	The property EL2 would have sufficient knowledge of any property capital that should be disposed.

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Delegation Type	Delegate	Before	After	Reason
Debt Waiver [Agency]	CEO	Unlimited	Budget	Limited the CEO to the Agency Budget
Debt Waiver [Agency]	DEP CEO	Unlimited	$50,000	To waive any debts without the item being recognised is high risk, therefore small delegation
Debt Waiver [Agency]	CFO	Unlimited	$50,000	To waive any debts without the item being recognised is high risk, therefore small delegation
Write-Off Debt [Agency]	CEO	Unlimited	Agency Budget	Limited the CEO to the Agency Budget
Write-Off Debt [Agency]	DEP CEO	Unlimited	$50,000	To be constant with CFO delegation
Write-Off Debt [Agency]	CFO	Unlimited	$50,000	Consistent with debt waiver
Write-Off Debt [Agency]	SES 2	$10,000	-	Debt write off should be managed by the CFO or CEO
Write-Off Debt [Agency]	CIO	Unlimited	-	Debt write off should be managed by the CFO or CEO
Bank Accounts Open	Close	Deputy CEO	-	Yes
Entering into Credit Arrangements	CEO	Unlimited	Yes	These transactions do not have a value.
Entering into Credit Arrangements	DEP CEO	Unlimited	Yes	Consistent with CFO position.
Entering into Credit Arrangements	CFO	Unlimited	Yes	These transactions do not have a value.
Indemnities	CEO	Unlimited	Budget	Limited the CEO to the Agency Budget
Indemnities	DEP CEO	Unlimited	$10,000,000	Consistent with operational delegation

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Delegation Type	Delegate	Before	After	Reason
Indemnities	CFO	Unlimited	$5,000,000	Consistent with operational delegation
Confidentiality Agreement / Letter of Comfort	CEO	Unlimited	Yes	These transactions do not have a value.
Confidentiality Agreement / Letter of Comfort	DEP CEO	Unlimited	Yes	These transactions do not have a value.
Confidentiality Agreement / Letter of Comfort	CFO	Unlimited	Yes	These transactions do not have a value.

The following delegations have been put into place for contract staff who have a position of management authority:

Contractor position	Delegate(s)
Design Authority Head	Branch Manager – Design Authority
Technology Authority Head	Chief Information Officer
Community Development Authority Head	Branch Manager – Community Development
Strategic Advisor Technology	Chief Information Officer
Scheme Actuary	Chief Financial Officer
Group Financial Controller	Chief Financial Officer
Other contractors as determined by CEO	Chief Financial Officer

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For Official Use Only

National disabilityinsurance Agency

MINUTE

Chief Executive Officer: Decision Division/Branch: CEO

Through: Stephen Payne, CFO

Recommendation/s:	Approved/Noted
1) Approve the attached updated financial delegations	Yes / No

Signature: redacted: s42 Date: 29 . 10 . 15

David Bowen, Chief Executive Officer

Key Points:

Current financial delegations require review on a regular basis to ensure changing structures are fully considered and that delegations reflect the nature and requirements of operations.
Financial Delegations are the legal mechanism by which the CEO is able to sub-delegate powers to officials to exercise power on behalf of the Agency to manage public resources.
The EMG recently endorsed the revised delegations subject to minor corrections. As these were dealt with prior to the DCEO Organisational Capability arriving, the matter remains with the CFO.
Key changes since the previous approved financial delegations of 13 March 2015:

a. Increase in capital delegation for the GM CPP;

b. Increase in capital delegation for GM Technology and Innovation [CIO];

c. Addition of Deputy CFO role;

d. Increase of EL1 base delegation to $20,000 based on experience and feedback; and

e. Revision to the international travel delegation to reflect the recent Ministerial direction.

redacted: s42

Signature

Stephen Payne Chief Financial Officer 28 October 2015

For Official Use Only

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National disabilityinsurance Agency

DELEGATIONS Q1 2015-16

TYPE: FINANCIAL ENTITY: AGENCY

ITEM	FINANCIAL AUTHORITY LIMITS ($000)	BOARD CHAIR	CEO	DCEO	CFO	DCFO	CIO	GM CPP	BAND 2	BAND 1	EL2	EL1	CARD HOLDER	REQUIREMENTS
				*	*	*	*			*
	OPERATIONAL
1	Expenses Operational *	-	-	Budget	10,000	5,000	250	500	2,000	2,000	150	75	20	10
2	Travel [Domestic] *	-	-	Budget	50	20	10	10	20	20	10	5	2	-
3	Travel [International]	-	30	-	-	-	-	-	-	-	-	-	-	-
4	Official Hospitality	1	-	Budget	20	10	1	1	10	10	1	-	-	-
5	Giving of Gifts	Donations	-	-	Budget	5	1	-	-	-	-	-	-	-
6	Sponsorship	-	-	Budget	50	10	-	-	-	-	-	-	-	-
	GRANTS
7	Sector Development	-	-	Budget	5,000	2,000	500	-	1,000	1,000	500	250	-	-
8	Community Inclusion	Capability Development	-	-	Budget	1,000	500	100	-	250	250	100	50	-
	ASSETS
9	Capital Purchase [ICT]	-	-	Budget	5,000	5,000	250	1,000	500	-	-	-	-	-
10	Capital Purchase [Other] *	-	-	Budget	5,000	5,000	100	-	2,000	-	-	-	-	-
11	Capital	Asset Write-Off [Net Book Value] *	-	-	Budget	1,000	1,000	50	100	100	-	-	-	-
	OTHER
12	Investment Transfers	-	Yes	Yes	Yes	Yes	-	-	-	-	-	-	-	2 to sign-off [1 to be CFO]
13	Debt Waiver [Agency]	-	Budget	50	50	-	-	-	-	-	-	-	-	Advised to CEO annually
14	Debt Write-Off [Agency]	-	Budget	50	50	-	-	-	-	-	-	-	-	Advised to CEO annually
15	Bank Accounts Open	Close	-	Yes	Yes	Yes	Yes	-	-	-	-	-	-	-
16	Credit Arrangements [Entering Into]	-	Yes	Yes	Yes	Yes	-	-	-	-	-	-	-	2 to sign-off [1 to be DCFO]
17	Indemnities [Authorisation]	-	Budget	10,000	5,000	Yes	-	-	-	-	-	-	-	2 to sign-off [1 to be DCFO]
18	Confidentiality Agreement	Letter of Comfort	Yes	Yes	Yes	-	-	-	-	-	-	-	-	-

VARIATIONS *										D, E	F
1	Expenses Operational	-	-	-	-	-	-	-	-	-	A	-	A Property $500
2	Travel [Domestic] *	-	-	-	-	-	-	-	-	-	G	-	B Property $1,000
10	Capital Purchase [Other]	-	-	-	-	-	-	-	-	-	B	-	C Property $100 D Head Design Authority E Head Community Development Authority F Director Trial Site G Head of Governance to approve Board/Committee Travel
11	Capital	Asset Write-Off [Net Book Value]	-	-	-	-	-	-	-	-	-	C	-

GENERAL CONDITIONS

Expenses Operational * — Expenditure to be compliant with Agency Procurement Policy
Corporate Cards [Diners, Master] have a $10,000 [GST Incl] transaction limit and a maximum $20,000 [Incl] balance
Travel [Domestic] * — Expenditure to be compliant with Agency Travel Policy
Travel [International] — Expenditure to be compliant with Agency Travel Policy
Sector Development — Expenditures to be per approved Grant Program, via Grants Management System
Community Inclusion | Capability Development — Expenditures to be per approved Grant Program, via Grants Management System
Capital Purchase [ICT] — Expenditures to be per approved ICT Capital Programme
Capital Purchase [Other] * — Expenditures to be per approved Capital Programme [eg. Property]
Investment Transfers — Funds transfers to be compliant with Board direction and Agency Policy

For Official Use Only Page 18 of 325

National Disability Scheme Launch Transition Agency
FIN Instrument Number 2 of 2015

Delegation under the
Public Governance, Performance and Accountability Act 2013

I, David Bowen, Chief Executive Officer of the National Disability Insurance Scheme Launch Transition Agency,

REVOKE

The instrument of delegation signed by me on 13 March 2015, and

DELEGATE

Day-to-day functions of the Agency relating to financial matters under the Public Governance, Performance and Accountability Act 2013 to the officers of the Agency identified in Table 3.8 Delegations.

David Bowen
Chief Executive Officer

Date: redacted: s42

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National disabilityinsurance Agency

INTERIM FINANCIAL DELEGATIONS POLICY

OVERVIEW

Release Date	7 September 2017
Effective Date	11 September 2017
Author	Office of the CFO
Owner	CFO
Client	All staff
Document Number	TBA

VERSION CONTROL

Version	Endorsement	Description of Changes	Revision Date
1	CEO	Initial Release	1 July 2013
2	CEO	Updated Format and Limits	25 November 2014 10 February 2015 29 October 2015 7 September 2017

APPROVALS

Name	Date of Endorsement	Version
EMG	25 November 2014	2
CEO	27 February 2015	2a
CEO	29 October 2015	2b
Board	4 September 2017	2c

Policy	Policy Owner (if applicable)	Document Number
Budget Setting Policy	CFO	TBC
Procurement Policies	CFO	TBC
Gifts and Donations Policy	CFO	TBC
Grants Administration	CFO	TBC
Travel Administration	CFO	TBC
Official Hospitality	CFO	TBC
Accounting Framework	CFO	TBC
Public Governance and Accountability Act 2013	Commonwealth	-
National Disability Insurance Scheme Act 2013	Commonwealth	-
APS Code of Conduct	Commonwealth	-

1. PURPOSE

2. SCOPE

This policy applies to all Agency employees and contractors engaged under the Public Service Act 1999 (Personnel).

This policy applies to expenditure on Agency costs, grants and sector development costs only.

This policy does not cover the expenditure for a participant plan. Please refer to NDIS Act Delegations for further information.

3. POLICY CONTENT

3.1 Mandate

3.2 Principles of Delegation

Delegations reflect the Agency organisational structure; any powers held by a delegate are also held by that delegate’s manager.

Delegates should also act within the principals of the General Duties of Officials under division three of the Public Governance, Performance and Accountability Act 2013.

3.3 Determining value limits

Any commitment containing contingencies must be reviewed by Legal Branch prior to entering into the commitment.

3.4 Acting arrangements

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3.5 Personal Benefits

3.6 Definitions

The terms detailed below are for the purpose of the delegations at 3.8.

	Operational
1	Expenses Operational	Expenditure of an operating nature (as opposed to a capital nature) that is not included within the definition of any of the following: Domestic Travel, International Travel, Official Hospitality, Gifts, Donations, Sponsorships or Grants. This includes the entering into contracts and purchase orders in order to spend Agency funds. All ICT catalogue purchases are considered operational.
2	Travel (Domestic)	Travel relating to Agency business undertaken in Australia.
3	Travel [International]	Travel relating to Agency business undertaken outside of Australia
4	Official Hospitality	Expenditure of public money for the provision of food and drink for social representational or entertainment purposes to facilitate the conduct of official business.
5	Giving of Gifts I Donations	The giving or receiving of a benefit with no reciprocal obligation.
6	Sponsorship	A fee paid to a property (typically in sports, arts, entertainment or causes) in return for access to the exploitable commercial potential associated with that property.
	Grants
7	Sector Development	A programme to assist the disability sector transition to the NDIS. This program has been transferred to DSS.
8	Community Inclusion I Capacity Development	A programme to assist the development of community inclusion in the disability sector.
	Assets
9	Capital Purchase [ICT]	Any future benefit greater than $5,000 relating to information, communication and technology to the Agency as defined in the Agency’s accounting framework.
10	Capital Purchase [Other]	Any future benefit greater than $5,000 to the Agency as defined in the Agency accounting framework.
11	Capital	Asset Write-Off [Net Book Value]
	Other
12	Investment Transfers	Surplus funds transferred to fixed terms deposits or at call with major Australian banks.
13	Debt Waiver (Agency)	The ability to voluntarily relinquish or forgive a debt that would be otherwise due to the Agency.
14	Debt Write-Off (Agency)	A waiver of right to receive money from a debtor.
15	Bank Accounts Open I Close	Accounts with financial institutions.
16	Credit Arrangement (Entering into)	Any 3rd party arrangement extending funds to the Agency.
17	Indemnities (Authorisation)	Any contractual obligation with a contingent liability.
18	Confidentiality Agreement I Letter of Comfort	A legal agreement between two or more parties that is used to signify that a confidential relationship exists between the parties. An instrument that is used to facilitate an action or transaction, but is made with the intention of not giving rise to a legal obligation.

3.7 Changes of Function Names and Position Titles

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3.8 Delegations

DELEGATIONS Q1 2017-18

TYPE : FINANCIAL ENTITY : AGENCY

ITEM	FINANCIAL AUTHORITY LIMITS ($000)	BOARD CHAIR	CEO	DCEO	CFO	DCFO	CIO	GM CPP	BAND 2	BAND 1	EL2	EL1	CARD HOLDER	REQUIREMENTS
										*	*	*	*
	OPERATIONAL
1	Expenses Operational *	Budget	10,000	7,000	5,000	250	500	2,000	2,000	150	75	20	10	Approved budget
2	Travel [Domestic] *	-	Budget	50	20	10	10	20	20	10	5	2	-	Per SAP Essentials
3	Travel [International]	-	30	-	-	-	-	-	-	-	-	-	-	As per travel policy
4	Official Hospitality	1	Budget	20	10	1	1	10	10	1	-	-	-	Compliance with Code and internal policy
5	Giving of Gifts	Donations	-	Budget	5	1	-	-	-	-	-	-	-	-
6	Sponsorship	-	Budget	50	10	-	-	-	-	-	-	-	-	Compliance with internal policy
	GRANTS
7	Sector Development	Budget	10,000	5,000	2,000	500	-	1,000	1,000	500	250	-	-	Approved SDF Plan
8	Community Inclusion	Capability Development	Budget	10,000	1,000	500	100	-	250	250	100	50	-	-
	ASSETS
9	Capital Purchase [ICT]	Budget	5,000	2,000	5,000	250	1,000	500	-	-	-	-	-	Approved ICT Capital Program
10	Capital Purchase [Other] *	Budget	5,000	2,000	5,000	100	-	2,000	-	-	-	-	-	Approved Capital Program
11	Capital	Asset Write-Off [Net Book Value] *	-	Budget	1,000	1,000	50	100	100	-	-	-	-	-
	OTHER
12	Investment Transfers	-	Yes	Yes	Yes	Yes	-	-	-	-	-	-	-	2 to sign-off [1 to be CFO or DCFO]
13	Debt Waiver [Agency]	-	Budget	50	50	-	-	-	-	-	-	-	-	Advised to CEO annually
14	Debt Write-Off [Agency]	-	Budget	50	50	-	-	-	-	-	-	-	-	Advised to CEO annually
15	Bank Accounts Open	Close	-	Yes	Yes	Yes	Yes	-	-	-	-	-	-	-
16	Credit Arrangements [Entering Into]	-	Yes	Yes	Yes	Yes	-	-	-	-	-	-	-	2 to sign-off [1 to be DCFO]
17	Indemnities [Authorisation]	-	Budget	10,000	5,000	Yes	-	-	-	-	-	-	-	2 to sign-off [1 to be DCFO]
18	Confidentiality Agreement	Letter of Comfort	Yes	Yes	-	-	-	-	-	-	-	-	-	-

VARIATIONS *										D, E	F
1	Expenses Operational	-	-	-	-	-	-	-	-	-	A	-	A Property $500
2	Travel [Domestic] *	-	-	-	-	-	-	-	-	-	G	-	B Property $1,000
10	Capital Purchase [Other]	-	-	-	-	-	-	-	-	-	B	-	C Property $100 D Head Design Authority E Head Community Development Authority F Director Trial Site G Head of Governance to approve Board/Committee Travel
11	Capital	Asset Write-Off [Net Book Value]	-	-	-	-	-	-	-	-	-	C	-

GENERAL CONDITIONS

Expenses Operational * — Expenditure to be compliant with Agency Procurement Policy
Corporate Cards [Diners, Master] have a $10,000 [GST Incl] transaction limit and a maximum $20,000 [Incl] balance
Travel [Domestic] * — Expenditure to be compliant with Agency Travel Policy
Travel [International] — Expenditure to be compliant with Agency Travel Policy
Sector Development — Expenditures to be per approved Grant Program, via Grants Management System
Community Inclusion | Capability Development — Expenditures to be per approved Grant Program, via Grants Management System
Capital Purchase [ICT] — Expenditures to be per approved ICT Capital Programme
Capital Purchase [Other] * — Expenditures to be per approved Capital Programme [eg. Property]
Investment Transfers — Funds transfers to be compliant with Board direction and Agency Policy

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3.9 Delegates of contractors who hold management authority

The following delegates have been determined by the Agency as the most appropriate to hold financial delegations in relation to the functions managed by contractors.

Contractor Role	Delegate
Strategic Advisor Technology	Chief Information Officer
Other contractors in authority	Chief Financial Officer or as agreed with CEO

4. KEY RISKS ADDRESSED BY THE POLICY

This policy has set levels of delegations to achieve operational performance while maintaining an appropriate level of financial risk.

5. POLICY BREACHES

6. QUESTIONS OR CONCERNS

Please contact the Policy owner via SPOC listed in the Overview for any questions or concerns on details within this policy.

Page 25 of 325

DOCUMENT 4

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DOCUMENT CONTROL

Version	Endorsement	Description of Changes	Revision Date
1	Board	Initial Release	1 April 2018

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FOI 25/26 - 3537 Accountable Authority Instructions

Introduction

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

The AAIs have been developed to ensure that the Agency complies with the Commonwealth’s requirements of a corporate Commonwealth entity including the PGPA Act and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule).

These AAIs apply to all Agency officials engaged by the Agency.

Contractors and consultants are required to comply with the terms of the relevant contract including, where applicable, observing these instructions.

These AAIs constitute directions that Agency officials must comply with.

The Chief Finance Officer can issue additional policies and procedures to support instructions outlined in these AAIs.

These AAIs take effect from 1 May 2018 and are subject to annual review.

Dr Helen Nugent AO
Chairman
NDIA Board

Sandra Birkensleigh
Chairman
NDIA Audit Committee

April 2018

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i. Terms you need to know ………………………………………………………………………………………………………… 6

1 – Corporate governance ………………………………………………………………………………………………………… 7

1.1 Professional judgement ……………………………………………………………………………………………… 7

1.2 Duties of officials ……………………………………………………………………………………………………….. 7

1.3 Authorisations …………………………………………………………………………………………………………… 8

1.4 Risk management ………………………………………………………………………………………………………. 8

1.5 Working with others ………………………………………………………………………………………………….. 9

1.6 Fraud control …………………………………………………………………………………………………………….. 9

1.7 Insurance (Comcover and Comcare) …………………………………………………………………………….. 9

1.8 Accounts and records …………………………………………………………………………………………………. 9

1.9 Audit ………………………………………………………………………………………………………………………… 9

1.10 Scheme payments and business system ……………………………………………………………………… 10

1.11 Compliance …………………………………………………………………………………………………………….. 10

1.12 Exemptions ………………………………………………………………………………………………………………. 10

2 Procurements, grants and other commitments and arrangements ……………………………………… 10

2.1 Procurement (buying goods and/or services) ………………………………………………………………. 10

2.2 Entering, administering and varying arrangements ……………………………………………………… 11

2.3 Approving expenditure (committing Agency money) ……………………………………………………. 11

2.4 Indemnities and other contingent liabilities ………………………………………………………………… 12

2.5 Grants …………………………………………………………………………………………………………………….. 12

2.6 Managing a contract or grant agreement ……………………………………………………………………. 12

2.7 Food and beverage (Official hospitality) ……………………………………………………………………… 13

2.8 Official Travel ………………………………………………………………………………………………………….. 13

2.9 Taxi and ride-sharing services ……………………………………………………………………………………. 13

2.10 Rewards and recognition ………………………………………………………………………………………….. 14

2.11 Giving official gifts ……………………………………………………………………………………………………. 14

2.12 Sponsorship …………………………………………………………………………………………………………….. 14

3 Making payments …………………………………………………………………………………………………………… 14

3.1 Tax invoices …………………………………………………………………………………………………………….. 14

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3.2 Corporate Credit Cards …………………………………………………………………………………………….. 14

3.3 Gratuities ………………………………………………………………………………………………………………… 15

3.4 Payments to Vendors ……………………………………………………………………………………………….. 15

3.5 Discretionary financial assistance ………………………………………………………………………………. 16

3.6 Payments Pending Probate ……………………………………………………………………………………….. 16

4 Managing money ……………………………………………………………………………………………………………. 16

4.1 Receiving or managing appropriations ……………………………………………………………………… 16

4.2 Receiving money ……………………………………………………………………………………………………… 16

4.3 Bank Accounts …………………………………………………………………………………………………………. 16

4.4 Banking …………………………………………………………………………………………………………………… 17

4.5 Loss ………………………………………………………………………………………………………………………… 17

4.6 Investments …………………………………………………………………………………………………………….. 17

4.7 Borrowing ……………………………………………………………………………………………………………….. 17

5 Debts …………………………………………………………………………………………………………………………….. 18

5.1 General principles ……………………………………………………………………………………………………. 18

5.2 Managing debts ………………………………………………………………………………………………….. 18

5.3 Managing debts under NDIS Act ……………………………………………………………………… 18

5.4 Waiver of amounts owing …………………………………………………………………………………………. 18

6 Managing Agency property ……………………………………………………………………………………………… 19

6.1 Issue of Agency property ………………………………………………………………………………………….. 19

6.2 Management and use of Agency property ………………………………………………………………….. 19

6.3 Property found on NDIA premises ……………………………………………………………………… 19

6.4 Disposal ………………………………………………………………………………………………………………… 19

6.5 Gifting Agency property ……………………………………………………………………………………………. 20

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i. Terms you need to know

AAI - Accountable Authority Instructions

Accountable Authority - the Board of the National Disability Insurance Scheme Launch Transition Agency

ANAO - Australian National Audit Office

Authorisation – A mechanism to confer a function, duty or power from the holder to another official

CFO - Deputy CEO Corporate Services and Chief Finance Officer

Contractors – engaged by the Agency under contractual arrangements

Consultant – engaged to provide independent expert advice

Conduct money – money received by the Agency for the provision of information

CPRs - Commonwealth Procurement Rules

CRO - Chief Risk Officer

ELT – Executive Leadership Team

FBT - Fringe Benefits Tax

FMCS - Financial Management and Compliance System

OCFO - Office of the Chief Finance Officer

Governance - the system of managing, controlling and monitoring

Grant – the provision of finance assistance by the Agency to assist the recipient to achieve its goals while addressing the Agency’s outcome

HELP - Higher Education Loan Programme

HECS - Higher Education Contribution Scheme

Independent assurance - 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 - when something is relevant, significant or important in its context

MOU - Memorandum of Understanding

National Contracts - mandatory contracts to be used for certain types of expenditure (e.g. AOT, QBT and COS).

NDIS Act – National Disability and Insurance Scheme Act 2013 (Cth)

Official – 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 Public Service Act 1999 (Cth) and an officer or employee of a state or territory whose services are made available to the Agency.

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

Payment accuracy – 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

Procurement - a term used to describe purchasing goods and/or services

Proper efficient, effective, economical and ethical

Proportionate – an appropriate response or decision in the context of the particular circumstance – being in the correct proportion - commensurate

Agency money - money held in any bank account of the Agency, or money that is held by the Agency

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

Significant non-compliance - any serious breach, including:

misuse of a corporate credit card (including accidental personal use);
failure to comply with the duties of accountable authority or duties of officials;
fraudulent activity by officials;
systemic issues reflecting internal control failings;
high volume instances of non-compliance; and
non-compliance that has a financial impact greater than $500,000.

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1 – Corporate governance

1.1 Professional judgement

1.1.1 You must comply with the principles and requirements set out in these AAIs, and exercise your professional judgement when making decisions and taking actions. Your professional judgement must include consideration of the following:

a. Is the proposed decision/action reasonable in the circumstances?
b. If there are resource implications, will the proposed decision/action represent a proper use of Agency resources?
c. What risks are associated with the decision/action and can they be appropriately managed?
d. Is the decision or action proportionate in the circumstances?

1.2 Duties of officials

1.2.1 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 applicable.

1.2.2 As an official, you have the following duties:

a. A duty of care and diligence – you must act with a standard of care equivalent to the care that would be exercised by a reasonable person if they were in your position. The key consideration in determining whether you have exercised care and diligence, will be whether you have taken reasonable steps, in the circumstances, to assess the potential consequences of your actions.
b. A duty to act honestly, in good faith and for a proper purpose – you must act in a sincere and honest way when performing the tasks you have been asked to undertake.
c. A duty in relation to use of position – you must not use, or attempt to use, your position improperly to gain advantage (both financial and non-financial) for yourself or any other person, or cause detriment to the Agency, the Commonwealth or any other person.
d. A duty in relation to use of information – you must not use, or attempt to use, information accessed, gained or made available by virtue of your position with the Agency to gain advantage (both financial and non-financial) for yourself or any other person, or cause detriment to the Agency, the Commonwealth or any other person.
e. A duty to disclose interests – if you have a material personal interest that relates to the affairs of the Agency, you must disclose the interest, in writing, to your line manager as soon as practicably possible. A material personal interest is one that can give rise to a real or apparent conflict of interest that could affect the ability of an official to discharge their duties.

1.2.3 If you are an SES official, you must:

a. maintain a current Conflict of Interest Declaration and provide the declaration to the SES Unit;
b. complete the quarterly compliance surveys within the timeframe specified by the CFO; and

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c. ensure compliance, within your area of responsibility, with the NDIS Act, PGPA Act and PGPA Rule, and Agency’s internal control framework (including these AAIs, Quick Guides, financial authorisations, Scheme delegations, human resource delegations and policies and procedures).

1.2.4 You must not ask for, or encourage others, to give you gifts.

1.2.5 You must comply with the Agency’s policy on accepting gifts and benefits, including the requirement to record all gifts with a value greater than $50 in a gift register, and not accept a gift when:

a. the gift is money;
b. the Agency is undertaking a procurement and the gift is being offered by a prospective vendor or supplier; or
c. the gift could reasonably be perceived to influence a decision or action on a particular matter.

1.2.6 Failure by an APS official to comply with a lawful and reasonable direction may result in disciplinary action and a breach of the APS Code of Conduct.

1.2.7 The consequences of a contractor or a consultant failing to comply with a reasonable direction will be considered in light of the relevant contractual arrangement.

1.3 Authorisations

1.3.1 When making a decision or taking action you must consider whether there is a financial authorisation, people management delegation or Scheme delegation that is applicable.

1.3.2 You must ensure that the decision to commit Agency money is documented and the detail contained in the approval documentation is commensurate with the scale and scope of the transaction and the degree of public interest.

1.3.3 When exercising an authorisation you must comply with instructions in this AAI 1.3.

1.3.4 Prior to exercising an authorisation you must consider any recommendation/s from the relevant internal committee providing specialist advice.

1.3.5 The financial authorisations for officials in the Agency are contained in the Financial Authorisations Schedule.

1.4 Risk management

1.4.1 Risk management must be integrated into business processes and used to inform decision making.

1.4.2 The Board is accountable for the oversight of risks, and the Executive Leadership Team and the Chief Risk Officer are responsible for the implementation of the Agency’s Risk Management Strategy and Framework.

1.4.3 You must act in accordance with the Agency’s Risk Management Strategy and Framework.

1.4.4 You must escalate information relating to risk, including the realisation of risk, in a timely manner, and in accordance with the Agency’s Risk Management Guide.

1.4.5 Risk ownership must be assigned in accordance with the Agency’s Risk Management Strategy.

1.4.6 You must actively consider and manage risk, including risk assigned to you under 1.4.5, on a day-to-day basis.

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1.5 Working with others

1.5.1 You must seek opportunities to work cooperatively with other entities (both Government and non-Government) to advance the objectives of the Agency specifically, and the Commonwealth more broadly.

1.6 Fraud control

1.6.1 You must comply with the Agency’s Fraud Control Policy, and contribute to a positive fraud control culture within the Agency.

1.6.2 You must report any suspected fraudulent activity (fraudreporting@ndis.gov.au or the Fraud Hotline -1800 650 717).

1.7 Insurance (Comcover and Comcare)

1.7.1 The Agency is required to insure its assets and liabilities through Comcover, and to arrange workers compensation insurance through Comcare.

1.7.2 You must:

a. manage resources in a way that minimises the risk of an insurance claim; and
b. report to nationalfinance@ndis.gov.au, as soon as practicably possible, any incident that could give rise to an unplanned financial loss or insurance claim.

1.7.3 The Comcover Statement of Cover should be referred to prior to entering into any arrangement to ensure that all general insurable risks, including indemnities, are covered.

1.7.4 In the event of an incident that might potentially give rise to an insurance claim, you must not admit any liability, as this may prejudice the outcome of the claim.

1.7.5 You must not place insurance outside the Comcover arrangement without agreement and advice from the Agency’s finance team (nationalfinance@ndis.gov.au).

1.7.6 Comcare requests and information should be directed to Work Health and Safety Team at hr@ndis.gov.au.

1.8 Accounts and records

1.8.1 You must maintain records of all business activities that demonstrates resources have been used appropriately and the Agency is achieving its purpose. The level of detail contained in these records must be in proportion with the value, risk and complexity the activities.

1.8.2 You must comply with any lawful request by the Finance Minister, the Minister for Social Services and the Auditor General (ANAO) for access to the Agency’s accounts and records.

1.9 Audit

1.9.1 You must cooperate with Internal Audit, the Agency’s Audit Committee and the ANAO.

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1.10 Scheme payments and business system

1.10.1 If you are undertaking a project with a potential impact on the business system or Scheme payments you must consult with the Chief Information Officer and the CFO.

1.10.2 You must provide independent assurance to the CFO for business system changes or new systems, where participant data or participant or provider payments are potentially impacted, before those systems are released into production. Assurance must include consideration of payment accuracy and the accounting treatment of transactions.

1.10.3 The business system owner must:

a. maintain a risk management plan and a business continuity plan (contingency plan) for the business system, and review it objectively at least annually;
b. update the risk management plan when there is a material change to the business system or its supporting systems, processes or governance or when new risks are identified;
c. ensure that all risks are subject to appropriate controls;
d. undertake sufficient assurance activity to satisfy yourself that the controls for the business system are operating effectively and the system is performing as intended; and
e. comply with directions given by the Chief Information Officer and the CFO relating to undertaking post-payment transactional testing.

1.11 Compliance

1.11.1 You must report any known instances of significant non-compliance with these AAIs, financial authorisations and internal policy in the FMCS as soon as practicably possible.

1.12 Exemptions

1.12.1 The CFO or General Manager Finance may grant exemptions to these AAIs unless the relevant AAI is a legislative requirement. Before relying on an exemption, you must hold the exemption in writing.

2 Procurements, grants and other commitments and arrangements

2.1 Procurement (buying goods and/or services)

2.1.1 The Agency’s approach to procuring goods and services is consistent with and reflects the principles of the Commonwealth Procurement Rules (CPRs).

2.1.2 The Agency’s procurement policy provides staff with a framework to undertake procurement activity to achieve value for money, execute contracts within financial authorisations, manage related contracts, and achieve sound outcomes.

2.1.3 Irrespective of the value of the proposed procurement, you must:

a. comply with the principles of the CPRs and NDIA’s procurement policies;
b. be able to demonstrate that value-for-money has been achieved;
c. act ethically, not obtain a personal benefit as a result of the arrangement, and act in the best interests of the Agency;
d. declare all conflicts of interest;
e. consider the potential FBT and taxation implications arising from the arrangement;

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f. treat all potential suppliers equitably unless otherwise allowed in the procurement policy, and
g. not seek to circumvent the requirements of the CPRs by mechanisms such as order splitting to avoid a threshold.

2.2 Entering, administering and varying arrangements

2.2.1 You may enter or administer an arrangement using a credit card facility (e.g. corporate credit card, taxi voucher or card, fuel card), online or app-based payment facility, a trip number, or a purchase order.

2.2.2 You may enter or administer any other arrangement, including written contract, grant, deed and MOUs, only if you have an equivalent financial authorisation.

2.2.3 You may vary an arrangement if the proposed expenditure or contractual conditions remain within your financial authorisation.

2.2.4 If the 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 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.

2.3 Approving expenditure (committing Agency money)

2.3.1 Agency money becomes ‘committed’ when the Agency undertakes an activity that results in an obligation to pay Agency money.

2.3.2 You must only approve expenditure if you are an official and you are authorised to do so (refer to the financial authorisations) and the following conditions are met:

a. the correct procurement process has been followed in accordance with the Agency policies;
b. the expenditure complies with any specific requirements for that expenditure type detailed in these AAIs;
c. you are satisfied that the expenditure:
- i. is appropriate;
- ii. is supported by available budget; and
- iii. is a proper use of Agency money and achieves value for money; and
- iv. promotes the achievement of the Agency’s purposes;
d. the OCFO is required to be advised in writing and approved if your spending proposal extends beyond the current financial year;
e. Authorisation must be obtained for any indemnities included in the proposed arrangement, unless the indemnity is automatically approved in AAI 2.4.1, below.

2.3.3 If you are using an ESSentials purchase order, spending approval must be recorded in ESSentials by the authorised official approving the commitment.

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2.4 Indemnities and other contingent liabilities

2.4.1 Indemnities, guarantees and warranties (collectively referred to an ‘indemnities’ in these AAIs) may give rise to a contingent liability that is a cost to the Agency as a result of a future event. Generally, risk should be allocated to the party best placed to manage it.

2.4.2 You must not enter an arrangement that includes an indemnity given by the Agency unless you have authorised power to approve an indemnity. The exceptions are for the following:

a. indemnities associated with vehicle rentals within Australia;
b. indemnities associated with venue hire within Australia; and
c. indemnities associated with equipment hire within Australia.

2.4.3 A risk assessment for indemnities is required to be undertaken prior to entering into a property lease, as a tenant under a leasing arrangement. If the risk is considered high or the indemnity is uncapped the Legal Branch should be consulted for advice.

2.4.4 All material indemnities are to be recorded on the Agency’s Indemnities, Guarantees and Warranties register maintained in FMCS.

2.4.5 You must not provide a letter of comfort, letter of intent or similar on behalf of the Agency without oversight of the CEO or the Board.

2.5 Grants

2.5.1 The Agency’s approach to grants is consistent with and reflects the principles of the Commonwealth Grant Rules and Guidelines.

2.5.2 You must use competitive, merit-based processes to allocate grants, unless specifically agreed otherwise with the CEO or Board.

2.5.3 Where a method other than a competitive merit-based selection process is used, you must document why a different approach was taken.

2.5.4 Approval of proposed expenditure on grants, including partnership in the community arrangements, must be in line with the financial authorisation schedule.

2.5.5 Irrespective of the value of the proposed expenditure on grants, you must:

a. comply with the principles of the Commonwealth Grant Rules and Guidelines and the Agency’s grants policy;
b. be able to demonstrate that value-for-money has been achieved;
c. act ethically, not obtain a personal benefit as a result of the arrangement, and act in the best interests of the Agency;
d. declare all conflicts of interest;
e. consider the potential taxation implications arising from the arrangement;
f. treat all potential grantees equitably unless otherwise allowed in the grants policy, and
g. not seek to circumvent the requirements of the Commonwealth Grant Rules and Guidelines or Agency grants policy.

2.6 Managing a contract or grant agreement

2.6.1 If you are responsible for managing a contract or grant agreement you must:

a. actively manage the contract or grant agreement over the life of the arrangement to ensure that the contract or grant is meeting its objectives;

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b. monitor, evaluate, record and report on, as required, the performance of the parties to the contract or grant to ensure the Agency obtains value for money from the contract; and
c. identify, assess and manage risks in respect of the contract/s you manage.

2.7 Food and beverage (Official hospitality)

2.7.1 You may provide food and beverage when:

a. it is reasonable to do so and there is a business need;
b. it would be publicly defensible, and
c. an authorised official has approved the expenditure (the approval must be recorded in FMCS as soon as practicably possible after the approval was given if the approval is not given using FMCS in the first instance).

2.7.2 If the proposed expenditure includes the purchase of alcohol you must seek the approval of your DCEO or the CEO.

2.8 Official Travel

2.8.1 Before you book any domestic travel, you must obtain approval from the relevant line manager with the relevant financial authorisation.

2.8.2 Official travel is travel by Agency staff, or contractors or consultants engaged by the Agency, to undertake work for the Agency. You must only approve official travel, if:

a. you have financial authorisation to approve travel;
b. other options such as teleconferencing or videoconferencing will not provide an acceptable outcome;
c. the travel is structured to minimise the time and cost to the Agency, while maintaining the capacity to fulfil the objectives of the trip;
d. the official travel service providers are used for flights, accommodation and car hire unless the official provider cannot supply the required services; and
e. the lowest practical fare is used unless there is a compelling reason to do otherwise.

2.8.3 The trip must be recorded and approved in ESSentials.

2.8.4 Where the total estimated cost (GST inclusive) of official international travel, either individually or for a group activity is:

a. $30 000 or less (including flights, accommodation and expenses), you must seek the approval of the CEO;
b. for the CEO regardless of value, you must seek approval of the Chairman; and
c. more than $30 000 (including flights, accommodation and expenses), you must seek the approval of a Cabinet Minister.

2.8.5 If you are an SES official, you must not fly business class on domestic flights unless the total flight duration is greater than two hours.

2.9.1 You must refer to the Agency’s taxi and ride-sharing policy for the appropriate use of taxi and ride sharing services.

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2.10 Rewards and recognition

2.10.1 You should refer to the Recognising Outstanding Performance Policy and consult with the People, Culture and Training Division about employee rewards and recognition.

2.11 Giving official gifts

2.11.1 You must not give a gift to a person or organisation outside of the Agency:

a. unless the gift is appropriate, reasonable in the circumstance and publicly defensible;
b. where the gift is money, alcohol or a form of gambling;
c. where an undesirable precedent could be set; and
d. with a notional value greater than $100.

2.12 Sponsorship

2.12.1 Approval of proposed expenditure on sponsorships must be in line with the financial authorisation schedule.

3 Making payments

3.1 Tax invoices

3.1.1 You must obtain a tax invoice for all expenditure over $82.50 (GST inclusive). A receipt or credit card docket is acceptable for purchases equal to or less than $82.50 (GST inclusive), unless it is not possible to obtain appropriate documentation (e.g. for an overseas taxi fare).

3.2 Corporate Credit Cards

3.2.1 You can only hold a corporate credit card if you are an employee or member of the Accountable Authority of the Agency.

3.2.2 You must use a corporate credit card for payment for purchases up to $10 000 where cards are accepted by a vendor, unless the purchase is under an existing arrangement with alternative payment mechanisms in place (e.g. stationery, flights and accommodation).

3.2.3 Monthly credit card limits are $20,000 (GST inclusive).

3.2.4 Only the cardholder is permitted to physically use the card. The card number may be used by another staff member with the express permission of the cardholder.

3.2.5 You must not disclose your PIN to any other person.

3.2.6 You must only use a corporate credit card for appropriate Agency expenditure.

3.2.7 You must not use a corporate credit card for:

a. fuel for lease vehicles (unless the provided fuel card cannot be used);
b. reportable assets (without permission from the Branch Manager Finance); or
c. software that will be deployed on the network.

3.2.8 Unless you have a written exemption from the CFO or the General Manager Finance, the corporate credit card must not:

a. be saved on an online site except for toll accounts, rechargeable transport card accounts and office Foxtel accounts;

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b. be linked to an account where future payments may be deducted without consultation with the cardholder except for toll accounts, rechargeable transport card accounts and office Foxtel accounts;
c. be used for cash advances;
d. be used to pay a deposit if the balance is going to be paid by purchase order;
e. be used to pay for undergraduate courses, HELP, HECS;
f. be used for national contracts, panels, or whole-of-Commonwealth arrangements; or
g. be used to pay participant or provider related expenses.

3.2.9 You must ensure your corporate credit card is kept secure at all times.

3.2.10 If the card is lost or stolen you must immediately cancel it with the provider and inform the credit card coordinator in writing of the circumstances resulting in the loss or theft.

3.2.11 You must not split payments on a transaction to circumvent transactional limits.

3.2.12 You must reconcile each credit card transaction, in ESSentials, attaching all relevant documentation, including the tax invoice, within 28 days of the transaction appearing in ESSentials.

3.2.13 You must destroy your credit card, and advise the credit card coordinator if:

a. you leave the Agency;
b. you have been instructed to surrender the card;
c. you change job within the Agency and you no longer need the card or your new SES manager does not approve the retention of the card.

3.2.14 If you are a line manager of a corporate credit card holder you must review the credit card reconciliation and the supporting documentation within seven days of receiving the notification to do so.

3.3 Gratuities

3.3.1 You must not tip using Agency funds in Australia. When travelling internationally for the Agency, tipping is acceptable if it is customary to do so in that country.

3.4 Payments to Vendors

3.4.1 Unless the payment will be made by corporate credit card, you must provide a purchase order number to the vendor when the order is placed. The vendor must be informed that the purchase order number must be on the invoice.

3.4.2 If a purchase order owner changes, you must update the purchase order details in ESSentials to include the new purchase order owner.

3.4.3 Subject to AAI 3.4.4, within seven days of receiving a system notification to perform a goods-receipt, you must either:

a. confirm that the invoice should be paid by completing the goods-receipting; or
b. forward the goods-receipt notification email to DHS Accounting Operations, stating the reason why the invoice is not correct for payment.

3.4.4 In rare instances, where payment terms of less than 7 days have been negotiated, goods-receipting must occur in sufficient time to allow payment by the due date. In this situation, ‘sufficient time’ means at least two days before the account is due to be paid.

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3.5 Discretionary financial assistance

3.5.2 The Legal Branch will work with the responsible area and determine the process to be followed.

3.6 Payments Pending Probate

3.6.1 You must not authorise a payment pending probate unless approved by the CFO or the General Manager Finance.

3.6.2 Prior to authorising a payment pending probate you must:

a. request written advice from the Legal Branch on the payment;
b. determine who should receive the payment; and
c. document the reasons for your decision.

4 Managing money

4.1 Receiving or managing appropriations

4.1.1 Officials must agree with the Department of Social Services a schedule for the timing and amounts of payments of appropriations provided by legislation for the Agency.

4.1.2 The schedule must be informed by cash forecasts.

4.2 Receiving money

4.2.1 The Agency does not accept or provide cash.

4.2.2 In exceptional circumstances, if you receive Agency money (any money that can be banked, including cash and cheques) the National Finance team must be advised and the Agency money must be immediately receipted in ESSentials.

4.2.3 You must ensure that Agency money is held in a locked drawer, cupboard or safe whilst in your care, noting that you may be liable for the amount of a loss that occurs as the result of failing to adequately secure the money.

4.3 Bank Accounts

4.3.1 You must not enter into any arrangements with any bank for the conduct of banking business by the Agency, including opening and maintaining bank accounts, unless you are the CEO or CFO.

4.3.2 You must not enter into any agreements for the issue to, and use by, the Agency of credit cards or credit vouchers, unless you are authorised to do so.

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4.4 Banking 4.4.1 You must only bank Agency money into an official bank account. 4.4.2 You must ensure that Agency money, other than conduct money and money received by the Agency relating to compensation, is banked: a. the next banking day when cash and cash equivalents held exceeds $1000; b. within ten business days of receipt; or c. if the CFO, General Manager Finance or Branch Manager Finance is satisfied that circumstances exist warranting other arrangements, another banking day as determined by the CFO, General Manager Finance or Branch Manager Finance. 4.4.3 You must ensure that conduct money and money received by the Agency relating to compensation, is banked no later than 31 calendar days from receipt. 4.4.4 If you receive money which will not be retained by the Agency, the money may be returned instead of banked, provided the return is undertaken before the banking would have been required for that receipt.

4.5 Loss 4.5.1 If a loss of Agency money occurs, you must advise national finance (nationalfinance@ndis.gov.au) as soon as possible.

4.6 Investments 4.6.1 The Agency can invest money that is not immediately required for the purposes of the Agency: a. on deposit with a bank, including a deposit evidenced by a certificate of deposit; or b. in securities of, or securities guaranteed by, the Commonwealth, a State or a Territory; or c. any other form of investment authorised by the Finance Minister in writing. 4.6.2 All investments must be in the name of the Agency and denominated in Australian currency. 4.6.3 Investments must be managed in line with the Agency investment policy. 4.6.4 The GM Finance and Branch Manager Finance are authorised to make investment transfers that accord with the Agency investment policy. 4.6.5 Records need to be maintained to monitor and manage investments.

4.7 Borrowing 4.7.1 The CEO and the CFO are authorised to enter into a credit arrangement if: a. the borrowing is the obtaining of credit by way of credit card, credit voucher or similar credit facility; and b. the agreement for the borrowing requires the amount borrowed to be repaid by the Agency within 90 days. 4.7.2 Credit vouchers such as Cabcharge can be authorised by General Managers. 4.7.3 The Agency does not have authority to borrow money unless the borrowing is authorised by the Finance Minister in writing or the borrowing is authorised by the PGPA Rules.

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5 Debts

5.1 General principles 5.1.1 Where you establish that money is owed to the Agency, a debt must be raised as soon as practicably possible.

5.2 Managing debts 5.2.1 You can only authorise the deferral of the payment of a debt, the repayment of a debt by instalments, or the write-off of a debt if you have been given the authorisation to do so (refer to the financial authorisations). 5.2.2 You must only agree to a deferral of payment or a payment instalment plan if the debtor can demonstrate that early repayment would cause undue financial hardship. 5.2.3 You must not write off a debt unless it is written off under specific provisions in an Act, is not legally recoverable, or, not economical to recover. 5.2.4 If you have a debt (including overpayments) due to the Agency you must repay the debt at the next pay date, or have a reasonable alternative arrangement approved by an authorised official. 5.2.5 Should you not repay the debt in full, or enter into an alternative arrangement acceptable to the Agency, the Agency will pursue options available to it to deduct the entire amount of the debt, either in full or in reasonable instalments, from any amount payable to you, including fortnightly wages and/or final salary payment, for as long as necessary to recover the full amount of the debt. You may request a review of the repayment arrangement at any time.

5.3 Managing debts under NDIS Act 5.3.1 If you are responsible for managing debts under the NDIS Act 2013 you must ensure debts are managed in accordance with the legislation.

5.4 Waiver of amounts owing 5.4.1 A waiver is the permanent removal of the existence of a debt owed to the Agency. 5.4.2 Requests for waivers can only be approved by officials with the appropriate authorisation from the Board. 5.4.3 The Agency must maintain a record of all amounts waived, which contains: c. the name of the debtor; d. the amount waived; and e. the reason the debt was waived. 5.4.4 Waivers of debts under the NDIS Act can only be considered in accordance with Sections 191 to 195 of the NDIS Act 2013.

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6 Managing Agency property

6.1 Issue of Agency property 6.1.1 Agency property is property that is owned or held by the Agency. Agency property includes leased and licensed property. 6.1.2 If you have a personal issue item (includes laptops, tablets, mobile phones or other mobile devices) allocated to you, you must record it in the assets on issue module in ESSentials.

6.2 Management and use of Agency property 6.2.1 You must not misuse or improperly dispose of Agency property. 6.2.2 You must only use Agency property for official purposes unless private use is permitted by the relevant Agency policy. 6.2.3 You must take reasonable steps to protect Agency property in your care or custody from loss, damage or misuse, noting that you may be liable for the amount of a loss that occurs as the result of failing to do so. Reasonable steps would include, but are not limited to: a. not leaving Agency property in a motor vehicle unless it is in a locked glove box or boot; b. not leaving laptops, tablets, phones or other mobile devices unattended in a public place (including offices at which there is unrestricted public access); and c. ensuring all laptops, tablets, phones and other mobile devices are password protected.

6.3 Property found on NDIA premises 6.3.1 If you find lost property on Agency premises: a. it must be held securely to prevent loss or damage; b. if the owner is known, the owner must be contacted to arrange the return of the property; or c. if the owner is not known, it must be held for seven days. If the owner has not returned within this timeframe the property should be handed in at the closest police station. 6.3.2 Live plants or animals, perishable goods and dangerous or noxious goods can be disposed of at any time. 6.3.3 All suspected dangerous or noxious items must be reported to the police immediately, for non-urgent matters staff must report the incident/suspected to the Protective Security Team for assistance.

6.4 Disposal 6.4.1 You must not dispose of Agency property unless you have been authorised to do so. The positions in the Agency that can authorise the disposal of Agency property are listed in the financial authorisations schedule. Please note that the following disposal options are available: a. transfer within the Agency; b. transfer to the Commonwealth; c. transfer to state or territory governments; d. sale (including by auction); and

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e. recycling or dumping.

6.5 Gifting Agency property 6.5.1 You must not make a gift of Agency property unless: a. the property was acquired or produced to be used as a gift; b. the making of the gift is expressly authorised by law; or c. the Board or a CEO has given written approval to gift.

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DOCUMENT 5

Accountable Authority Instructions

                        July 2019

ndis.gov.au July 2019 Page| Accountable46 of 325Authority Instructions Version 2.1 1

DOCUMENT CONTROL

Version	Endorsement	Description of Changes	Revision Date
1	Board	Initial Release	1 April 2018
2	Board	First Revision	12 June 2019
2.1	Board	Changes to 2.6.3 Changes to 1.14.1	28 August 2019

ndis.gov.au July 2019 | Accountable Authority Instructions Version 2.1 2

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Introduction

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

The AAIs form part of the Finance Law and ensure that the Agency complies with the requirements of a corporate Commonwealth entity, including the PGPA Act and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule). Compliance with the law is not a matter of choice.

These AAIs apply to all officials within the Agency.

Contractors and consultants are required to comply with the terms of the relevant contract including, where applicable, observing these AAIs.

These AAIs constitute directions that Agency officials must comply with.

The Chief Financial Officer can issue additional policies and procedures to support instructions outlined in these AAIs.

These AAIs take effect from 1 July 2019 and are subject to annual review.

Dr Helen Nugent AO Chairman NDIA Board

June 2019

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Accountable Authority Instructions

Contents i. Terms you need to know …………………………………………………………………………………………………. 6

1 – Corporate governance ………………………………………………………………………………………………….. 8

1.1 Duty to keep the Board informed ………………………………………………………………………………… 8

1.2 Professional judgement ……………………………………………………………………………………………… 8

1.3 Duties of officials ……………………………………………………………………………………………………….. 8

1.4 Consultants and contractors ……………………………………………………………………………………. 9

1.5 Authorisations …………………………………………………………………………………………………………… 9

1.6 Risk management ………………………………………………………………………………………………………. 9

1.7 Working with others ………………………………………………………………………………………………… 10

1.8 Fraud control …………………………………………………………………………………………………………… 10

1.9 Insurance (Comcover and Comcare) ……………………………………………………………………… 10

1.10 Accounts and records ……………………………………………………………………………………………….. 10

1.11 Audit ………………………………………………………………………………………………………………………. 10

1.12 Scheme payments and business system ……………………………………………………………………… 11

1.13 Compliance …………………………………………………………………………………………………………….. 11

1.14 Exemptions ……………………………………………………………………………………………………………… 11

2 Procurements, grants and other commitments and arrangements …………………………… 12

2.1 Approving commitments of Agency money ……………………………………………………….. 12

2.2 Entering into and varying arrangements …………………………………………………………………….. 12

2.3 Administering an arrangement ………………………………………………………………………………….. 12

2.4 Procurement (buying goods and/or services) ……………………………………………………….. 13

2.5 Grants …………………………………………………………………………………………………………………….. 13

2.6 Indemnities and other contingent liabilities ……………………………………………………….. 13

2.7 Food and beverage (official hospitality) ……………………………………………………………………… 14

2.8 Official travel …………………………………………………………………………………………………………… 14

2.9 Rewards and recognition ………………………………………………………………………………………….. 14

2.10 Giving official gifts ……………………………………………………………………………………………………. 15

2.11 Sponsorship …………………………………………………………………………………………………………….. 15

3 Making payments ………………………………………………………………………………………………….. 16

3.1 Tax invoices ………………………………………………………………………………………………….. 16

3.2 Corporate credit cards ……………………………………………………………………………………. 16

3.3 Gratuities ………………………………………………………………………………………………………………… 16 ndis.gov.au July 2019 | Accountable Authority Instructions Version 2.1 4 Page 49 of 325

3.4 Payments to vendors ……………………………………………………………………………………………….. 16

3.5 Discretionary financial assistance ……………………………………………………………………… 16

3.6 Payments pending probate ……………………………………………………………………………………. 16

4 Managing money ………………………………………………………………………………………………….. 17

4.1 Managing money guidance ……………………………………………………………………………………. 17

4.2 Investments …………………………………………………………………………………………………………….. 17

4.3 Borrowing ……………………………………………………………………………………………………………….. 17

5 Debts …………………………………………………………………………………………………………………….. 18

5.1 General principles ………………………………………………………………………………………………….. 18

5.2 Managing Agency debts ……………………………………………………………………………………. 18

5.3 Managing debts under NDIS Act (Scheme Debt) ………………………………………………………….. 18

6 Managing Agency property ……………………………………………………………………………………. 19

6.1 Management and use of Agency property ……………………………………………………….. 19

6.2 Property found on NDIA premises ……………………………………………………………………… 19

6.3 Disposal ………………………………………………………………………………………………………………… 19

6.4 Gifting Agency property ……………………………………………………………………………………. 20

Schedule A: Financial Authorisations …………………………………………………………………….. 21

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i. Terms you need to know

AAI ‐ Accountable Authority Instructions Accountable Authority ‐ the Board of the National Disability Insurance Scheme Launch Transition Agency Agency money – public or relevant money held in any bank account of the Agency, or relevant public money that is held by the Agency Agency property – 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 rules. ANAO ‐ Australian National Audit Office Authorisation – a mechanism to confer a function, duty or power from the holder to another official Board – the Board established under section 123 of the NDIS Act CFO ‐ Deputy CEO Corporate Services and Chief Financial Officer CGRGs – Commonwealth Grant Rules and Guidelines Contractor – engaged by the Agency under contractual arrangements Consultant – engaged by the Agency to provide independent expert advice Conduct money – money received by the Agency for the provision of information CPRs ‐ Commonwealth Procurement Rules CIO – Chief Information Officer CRO – Chief Risk Officer ELT – Executive Leadership Team FBT ‐ Fringe Benefits Tax Financial authorisations – financial authorisations to officials from the accountable authority. Finance Law – PGPA Act, PGPA Rule, Appropriation Acts, instruments made under the PGPA Act including these AAIs. FMCS ‐ Financial Management and Compliance System Governance ‐ the system of managing, controlling and monitoring Grant – 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 – delegations and authorisations under the Public Service Act 1999 and other legislation that relates to human resource management. Independent assurance ‐ 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 ‐ when something is relevant, significant or important in its context MOU ‐ Memorandum of Understanding National Contracts ‐ mandatory whole‐of‐Government contracts to be used for certain types of expenditure (e.g. AOT, QBT and COS). NDIS Act – National Disability and Insurance Scheme Act 2013 (Cth) NDIS Operations Delegations – delegation by the CEO of powers and functions under the NDIS Act. OCFO ‐ Office of the Chief Financial Officer Official – 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 Public Service Act 1999 (Cth) and an officer or employee of the Commonwealth, a state or territory whose services are made available to the Agency. Official gift ‐ any gift made to a person or organisation external to the Agency as a cultural gesture or token of appreciation Payment accuracy – 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 Procurement ‐ a term used to describe purchasing goods and/or services Proper – efficient, effective, economical and ethical Proportionate – an appropriate response or decision in the context of the particular circumstance – being in the correct proportion ‐ commensurate Quick Reference Guides – topic specific guides and scenarios to assist officials, contractors and consultants in meeting the requirements of these AAIs SES – Senior Executive Service (SES) employees employed under the Public Service Act 1999

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Significant non‐compliance ‐ any serious breach, including:  serious breaches of the duties of officials, including any fraudulent activity by officials;  systemic issues reflecting internal control failings or high volume instances of non‐compliance; and  non‐compliance issues that are likely to impact on the Agency’s financial sustainability.

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1 – Corporate governance

1.1 Duty to keep the Board informed

1.1.1 The Board must be advised as soon as practicable of all instances of significant non‐compliance that has impacted or may impact on the Agency’s operations.

1.2 Professional judgement

1.2.1 You must comply with the principles and requirements set out in these AAIs, and exercise your professional judgement when making decisions and taking actions. Your professional judgement must include consideration of the following: a. Is the proposed decision/action reasonable in the circumstances? b. If there are resource implications, will the proposed decision/action represent a proper use of Agency resources? c. What risks are associated with the decision/action and can they be appropriately managed? d. Is the decision or action proportionate in the circumstances?

1.3 Duties of officials

1.3.1 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. 1.3.2 As an official, you have the following duties: a. A duty of care and diligence – you must act with a standard of care equivalent to the care that would be exercised by a reasonable person if they were in your position. The key consideration in determining whether you have exercised care and diligence, will be whether you have taken reasonable steps, in the circumstances, to assess the potential consequences of your actions. b. A duty to act honestly, in good faith and for a proper purpose – you must act in a sincere and honest way when performing the tasks you have been asked to undertake. c. A duty in relation to use of position – you must not use, or attempt to use, your position improperly to gain advantage (either financial or non‐financial) for yourself or any other person, or cause detriment to the Agency, the Commonwealth or any other person. d. A duty in relation to use of information – you must not use, or attempt to use, information accessed, gained or made available by virtue of your position with the Agency to gain advantage (either financial or non‐financial) for yourself or any other person, or cause detriment to the Agency, the Commonwealth or any other person. e. A duty to disclose interests – if you have a material personal interest that relates to the affairs of the Agency, you must disclose the interest, in writing, to your line manager as soon as practicably possible. A material personal interest is one that can give rise to a real or apparent conflict of interest that could affect the ability of an official to discharge their duties. 1.3.3 If you are an SES official, you must: a. maintain a current Conflict of Interest Declaration and provide the declaration to the SES Unit;

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b. complete the quarterly compliance surveys within the timeframe specified by the CFO; and c. ensure compliance, within your area of responsibility, with the NDIS Act, PGPA Act and PGPA Rule, and Agency’s internal control framework (including these AAIs, Quick Guides, financial authorisations, NDIS operations delegations, human resource delegations and policies and procedures). 1.3.4 You must not ask for, or encourage others, to give you gifts and you must comply with the Agency’s gift policy. 1.3.5 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.

1.4 Consultants and contractors

1.4.1 The consequences of a contractor or a consultant failing to act consistently with the requirements of officials under 1.3 of the AAIs will be considered in light of the relevant contractual arrangement.

1.5 Authorisations

1.5.1 When making a decision or taking action you must consider whether there is authority under the financial authorisations, Human Resource Delegations and Authorisations or NDIS Operations Delegations that are applicable. 1.5.2 You must ensure that the decision to commit Agency money is documented and the detail contained in the approval documentation is commensurate with the scale and scope of the transaction and the degree of public interest. 1.5.3 You must not authorise or approve your own expenditure. 1.5.4 When exercising an authorisation you must comply with instructions in this AAI 1.5 1.5.5 Prior to exercising an authorisation you must consider any recommendation/s from the relevant internal committee providing specialist advice. 1.5.6 The financial authorisations for officials in the Agency are contained in Schedule A of the AAIs.

1.6 Risk management

1.6.1 Risk management must be integrated into business processes and used to inform decision making. 1.6.2 The Board is accountable for the oversight of risks, and the Executive Leadership Team and the Chief Risk Officer are responsible for the implementation of the Agency’s Risk Management Strategy and Framework. 1.6.3 You must act in accordance with the Agency’s Risk Management Strategy and Framework. 1.6.4 You must escalate information relating to risk, including the realisation of risk, in a timely manner, and in accordance with the Agency’s Risk Management Guide. 1.6.5 Risk ownership must be assigned in accordance with the Agency’s Risk Management Strategy. 1.6.6 You must actively consider and manage risk, including risk assigned to you under 1.6.5, on a day‐to‐day basis.

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1.7 Working with others

1.7.1 You must not discourage opportunities to work cooperatively with other entities (both Government and non‐Government) to advance the objectives of the Agency specifically, and the Commonwealth more broadly.

1.8 Fraud control

1.8.1 You must comply with the Agency’s Fraud Control Plan, and contribute to a positive fraud control culture within the Agency. 1.8.2 You must report any suspected fraudulent activity (fraudreporting@ndis.gov.au or the Fraud Hotline ‐1800 650 717).

1.9 Insurance (Comcover and Comcare)

1.9.1 The Agency is required to insure its assets and liabilities through Comcover, and to arrange workers compensation insurance through Comcare. 1.9.2 You must: a. manage resources in a way that minimises the risk of an insurance claim; and b. report to nationalfinance@ndis.gov.au, as soon as practicably possible, any incident that could give rise to an unplanned financial loss or insurance claim. 1.9.3 The Comcover Statement of Cover must be referred to prior to entering into any arrangement to ensure that all general insurable risks, including indemnities, are covered. 1.9.4 In the event of an incident that might potentially give rise to an insurance claim, you must not admit any liability, as this may prejudice the outcome of the claim. 1.9.5 You must not place insurance outside the Comcover arrangement without agreement and advice from the Agency’s finance team (nationalfinance@ndis.gov.au). 1.9.6 Comcare requests and information should be directed to Work Health and Safety Team at hr@ndis.gov.au.

1.10 Accounts and records

1.10.1 You must maintain records of all business activities to demonstrate resources have been used appropriately and the Agency is achieving its purpose. The level of detail contained in these records must be in proportion with the value, risk and complexity of the activities. 1.10.2 You must comply with any lawful request by the Finance Minister, the Minister for Social Services and the Auditor General (ANAO) or their nominees access to the Agency’s accounts and records.

1.11 Audit

1.11.1 You must cooperate with Internal Audit, the Agency’s Audit Committee and the ANAO, including by providing prompt and unfettered access to requested information.

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1.12 Scheme payments and business system

1.12.1 If you are undertaking a project with a potential impact on the business system or Scheme payments you must consult with the CIO and the CFO. 1.12.2 You must provide independent assurance to the CFO for business system changes or new systems, where participant data or participant or provider payments are potentially impacted, before those systems are released into production. Assurance must include consideration of payment accuracy and the accounting treatment of transactions. 1.12.3 The business system owner must: a. maintain a risk management plan and a business continuity plan (contingency plan) for the business system, and review it objectively at least annually; b. update the risk management plan when there is a material change to the business system or its supporting systems, processes or governance or when new risks are identified; c. ensure that all risks are subject to appropriate controls; d. undertake sufficient assurance activity to satisfy yourself that the controls for the business system are operating effectively and the system is performing as intended; and e. comply with directions given by the CIO and the CFO relating to undertaking post‐payment transactional testing.

1.13 Compliance

1.13.1 You must report any known instances of significant non‐compliance with these AAIs, financial authorisations and internal policy in the FMCS as soon as practicably possible. 1.13.2 Failure to comply with the requirements of finance law may result in sanctions under the Public Service Act 1996 or civil or criminal proceedings.

1.14 Exemptions

1.14.1 The CFO and General Manager Finance & Corporate Services may grant an exemption only if: a. the relevant AAI is not a legislative requirement; or b. the exemption relates to a non‐financial policy and the policy owner has been consulted. 1.14.2 No other person may grant an exemption. An exemption must be provided prior to undertaking any action. 1.14.3 All exemptions need to be recorded on the exemptions register.

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2 Procurements, grants and other commitments and arrangements

2.1 Approving commitments of Agency money

2.1.1 Agency money becomes ‘committed’ when the Agency undertakes an activity that results in an obligation to make a payment of Agency money. 2.1.2 You must only approve expenditure if you are an official or you are authorised to do so (refer to Schedule A: Financial Authorisations) and the following conditions are met: a. Agency policies have been followed; b. the expenditure complies with any specific requirements for that expenditure type detailed in these AAIs and associated Quick Guides; c. you are satisfied that the expenditure: i. is appropriate; ii. is supported by available budget; iii. is a proper use of Agency money and achieves value for money; and iv. promotes the achievement of the Agency’s purposes; d. forward commitment approval (in writing) has been provided if the commitment of Agency money extends beyond the current financial year; and e. separate authorisation has been obtained for any indemnities included in the proposed arrangement, unless the indemnity is exempt in AAI 2.6.4 below. 2.1.3 You must consider the potential economic and social benefits for people living with disability when committing the Agency to entering into an arrangement. 2.1.4 You are required to record the approval of Agency money in writing. If verbal approval is provided the recording of approval is required as soon as practical after the approval is given.

2.2 Entering into and varying arrangements

2.2.1 You may only enter into an arrangement on behalf of the Agency as long as the maximum value in AUD and inclusive of all taxes and charges and priced options under the arrangement is within the limits contained in the Financial Authorisations 1 for your position and you are authorised to do so in Financial Authorisations 2 of Schedule A and associated NDIA Quick Guide. An arrangement includes a contract, agreement, deed or understanding. 2.2.2 You may only vary an arrangement if the new maximum value after any proposed changes to expenditure or contractual conditions remains within your authorisation limits contained in Financial Authorisations 1 for your position and you are authorised to do so in Financial Delegation 2 of Schedule A and associated NDIA Quick Guide 2.2.3 You must not provide a letter of comfort, letter of intent or similar on behalf of the Agency without written approval of the Board. 2.2.4 The CFO can approve non‐material variations to an arrangement. Non‐material variations would include changes that are administrative in nature such as typographical errors or changes to an address.

2.3 Administering an arrangement

2.3.1 If you are responsible for managing an arrangement you must: a. actively manage the arrangement throughout the term to ensure the objectives are achieved;

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b. 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 c. identify, assess and manage risks in respect of the arrangement/s you manage.

2.4 Procurement (buying goods and/or services)

2.4.1 You are required to procure goods and services in a manner that is compliant with the CPRs with the following exceptions: a) AusTender Requirements (CPRs 7.6 to 7.15 inclusive); and b) Reporting Arrangements (CPRs 7.18 to 7.20). 2.4.2 You must adhere to the Agency’s procurement policy when undertaking procurement on behalf of the Agency. 2.4.3 You must report all instances of non‐compliance in FMCS as soon as practical.

2.5 Grants

2.5.1 You are required to approach and conduct grant opportunities in a manner that is compliant with the CGRGs. 2.5.2 You must adhere to the Agency’s grant policy when undertaking grant activities on behalf of the Agency. 2.5.3 You must report all instances of non‐compliance in FMCS as soon as practical.

2.6 Indemnities and other contingent liabilities

2.6.1 Indemnities, guarantees, warranties and certain caps on liability (collectively referred to an ‘indemnities’ in these AAIs) may give rise to a contingent liability that is a cost to the Agency as a result of a future event. Generally, risk should be allocated to the party best placed to manage it. 2.6.2 A risk assessment is required to be undertaken prior to entering into an arrangement with an indemnity. If you are unsure if the arrangement contains an indemnity you should contact the Legal Branch. 2.6.3 Subject to section 2.6.4, you must not enter into an arrangement that includes an indemnity on behalf of the Agency unless you have obtained a separate authorisation from: a. the Board where the likelihood of the event giving rise to the contingent liability occurring is greater than five per cent or the most probable cost is more than $20 million, as evidenced by a risk assessment; b. the CEO, where the likelihood of the event giving rise to the contingent liability occurring is less than five per cent and the most probable cost is less than $20 million, as evidenced by a risk assessment; or c. the CFO, where the likelihood 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, as evidenced by a risk assessment. 2.6.4 Subject to compliance with the NDIA Quick Guide, the exceptions are for the following: a. indemnities included in the terms and conditions of vehicle rentals within Australia; b. indemnities included in the terms and conditions of venue hire within Australia; c. indemnities included in the terms and conditions of equipment hire within Australia; and d. car park licences within Australia.

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2.6.5 All indemnities with a likelihood of an event giving rise to a contingent liability of more than five per cent or the most probable cost of more than $5 million must be recorded on the Agency’s Indemnities, Guarantees and Warranties register maintained in FMCS and the Risk Branch must be consulted to notify Comcover.

2.7 Food and beverage (official hospitality)

2.7.1 You should refer to the Agency’s hospitality policy prior to organising official hospitality. 2.7.2 You may provide food and beverage when: a. it is reasonable to do so and there is a business need; b. it would be publicly defensible, and c. an authorised official has approved the expenditure (the approval must be recorded in FMCS as soon as practicably possible after the approval was given if the approval is not given using FMCS in the first instance). 2.7.3 If the proposed expenditure includes the purchase of alcohol you must obtain the approval of your ELT member.

2.8 Official travel

2.8.1 Where official travel is required, you must use the most appropriate method to ensure the most efficient use of Agency resources. 2.8.2 Official travel is travel by Agency staff, or contractors or consultants engaged by the Agency, to undertake work for the Agency. You must only approve official travel, if: a. you have financial authorisation to approve travel; b. other options such as teleconferencing or videoconferencing will not provide an acceptable outcome; c. the travel is structured to minimise the time and cost to the Agency, while maintaining the capacity to fulfil the objectives of the trip; d. the official travel service providers are used for flights, accommodation and car hire unless the official provider cannot supply the required services; and e. the lowest practical fare is used unless there is a compelling reason to do otherwise. 2.8.3 The trip must be recorded and approved in ESSentials. 2.8.4 Where the total estimated cost (GST inclusive) of official international travel, either individually or for a group activity is: a. $30 000 or less (including flights, accommodation and expenses), you must seek the approval of the CEO; b. for the CEO regardless of value, you must seek approval of the Chairman; and c. more than $30 000 (including flights, accommodation and expenses), you must seek the approval of a Cabinet Minister. 2.8.5 If you are an SES official, you must not fly business class on domestic flights unless the total flight duration is greater than three hours.

2.9 Rewards and recognition

2.9.1 You should consult with the People and Culture Division about employee rewards and recognition.

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2.10 Giving official gifts

2.10.1 You should refer to the Agency’s gifts policy prior to giving a gift to a person or organisation outside of the Agency.

2.11 Sponsorship

2.11.1 You should refer to the Agency’s sponsorship policy and guidelines prior to providing financial assistance to individuals or organisations. 2.11.2 Approval of proposed expenditure on sponsorships must be in line with the financial authorisation schedule.

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3 Making payments

3.1 Tax invoices

3.2 Corporate credit cards

3.2.1 You can only hold a corporate credit card if you are an employee or member of the Accountable Authority of the Agency or have been authorised by the CEO to commit Agency money. 3.2.2 You must refer to the Agency’s credit card policy for the issuance, management, processing and usage of a corporate credit card. 3.2.3 All instances of non‐compliance need to be recorded in FMCS as soon as practical.

3.3 Gratuities

3.3.1 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.

3.4 Payments to vendors

3.4.1 You must action all correctly rendered invoices in line with the payment terms agreed to by the Agency and the vendor. You must be able to demonstrate that all payment processes have been adequately followed. 3.4.2 The Agency’s standard payment terms for invoices is 30 calendar days upon receipt of a correctly rendered invoice. 3.4.3 From 1 July 2019 the standard payment terms will be 20 calendar days upon receipt of a correctly rendered invoice.

3.5 Discretionary financial assistance

3.5.1 If you receive a request for discretionary financial assistance from a person or organisation that has suffered detriment as a result of the Agency’s administration you must refer the claim immediately to the Legal Branch. 3.5.2 The Legal Branch will work with the responsible area and determine the process to be followed.

3.6 Payments pending probate

3.6.1 You must not authorise a payment pending probate unless approved by the CFO. 3.6.2 Prior to authorising a payment pending probate you must: a. request written advice from the Legal Branch on the payment; b. determine who should receive the payment; and c. document the reasons for your decision.

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4 Managing money

4.1 Managing money guidance

4.1.1 You should refer to the Agency’s managing money policy for guidance on: a. receiving or managing appropriations; b. receiving and banking money; c. management of bank accounts and banking; and d. loss of Agency money.

4.2 Investments

4.2.1 The Agency can invest money that is not immediately required for the purposes of the Agency: a. on deposit with a bank, including a deposit evidenced by a certificate of deposit; or b. in securities of, or securities guaranteed by, the Commonwealth, a State or a Territory; or c. any other form of investment authorised by the Finance Minister in writing. 4.2.2 All investments must be in the name of the Agency and denominated in Australian currency. 4.2.3 You must manage investments in line with the Agency’s managing money policy. 4.2.4 The GM Finance and Corporate Services and the two Finance Branch Managers are authorised to make investment transfers that accord with the Agency investment policy and the PGPA Act. One signature is required for each investment decision. 4.2.5 Records need to be maintained to monitor and manage investments.

4.3 Borrowing

4.3.1 The CEO and the CFO are authorised to enter into a credit arrangement if: a. the borrowing is the obtaining of credit by way of credit card, credit voucher or similar credit facility; and b. the agreement for the borrowing requires the amount borrowed to be repaid by the Agency within 90 days. 4.3.2 Credit vouchers such as Cabcharge can be authorised by General Managers. 4.3.3 The Agency does not have authority to borrow money unless the borrowing is authorised by the Finance Minister in writing or the borrowing is authorised by the PGPA Rule 2014.

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5 Debts

5.1 General principles

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

5.2 Managing Agency debts

5.2.1 Agency debt is an amount of money owed to the Agency, as a result of:  amounts due from corporate debts, overpayments, fees, leases, rents, services provided by the Agency;  sales of real and personal issued property owned by the Agency;  overpayments or incorrect payments paid to Agency employees, other Commonwealth or state / territory government entities, external agencies, organisations or individuals (including Agency contractors and consultants); and/or  fines, penalties, damages, interest and forfeitures. 5.2.2 You must refer to the Agency’s Debt Management and Recovery Policy for the identification, management and recovery of Agency debts. 5.2.3 You can only authorise the deferral of the payment of an Agency debt, the repayment of an Agency debt by instalments, or the write‐off of an Agency debt if you have been given the authorisation to do so (refer to Schedule A: Financial Authorisations). 5.2.4 You must refer to the Agency’s debt management and recovery policy for advice on Agency debt waivers. 5.2.5 Requests for waivers of Agency debt can only be approved by officials with the appropriate financial authorisation (refer to Schedule A: Financial Authorisations 3).

5.3 Managing debts under NDIS Act (Scheme Debt)

5.3.1 Scheme debt is an NDIS amount owed to the Agency, including as a result of:  incorrect payment or overpayment to a provider or participant (including nominees acting on behalf of participants);  compensation matters;  other debts relating to the operations of the National Disability Insurance Scheme Act 2013. 5.3.2 If you are responsible for managing debts under the NDIS Act 2013 you must ensure debts are managed in accordance with the legislation, the Scheme Debt Management Policy and the NDIS Operations Delegations. 5.3.3 Waivers of debts under the NDIS Act can only be considered in accordance with the Scheme Debt Management Policy and the NDIS Operations Delegations.

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6 Managing Agency property

6.1 Management and use of Agency property

6.1.1 You must not misuse or improperly dispose of Agency property. 6.1.2 Agency property is property that is owned or held by the Agency. Agency property includes but is not limited to physical property such as personal issue assets, leased or licensed property and intangible assets such as intellectual property. 6.1.3 If you have a personal issue item (includes laptops, tablets, mobile phones or other mobile devices) allocated to you, you must record it in the assets on issue module in ESSentials. 6.1.4 You must only use Agency property for official purposes unless private use is permitted by the relevant Agency policy. 6.1.5 You must take reasonable steps to protect Agency property in your care or custody from loss, damage or misuse, noting that you may be liable for the amount of a loss that occurs as the result of failing to do so. Reasonable steps would include, but are not limited to: a. not leaving Agency property in a motor vehicle unless it is in a locked glove box or boot; b. not leaving laptops, tablets, phones or other mobile devices unattended in a public place (including offices at which there is unrestricted public access); and c. ensuring all laptops, tablets, phones and other mobile devices are password protected.

6.2 Property found on NDIA premises

6.2.1 If you find lost property on Agency premises: a. it must be held securely to prevent loss or damage; b. if the owner is known, the owner must be contacted to arrange the return of the property; or c. if the owner is not known, it must be held for seven days. If the owner has not returned within this timeframe the property should be handed in at the closest police station. 6.2.2 Perishable goods and dangerous or noxious goods can be disposed of at any time. 6.2.3 All suspected dangerous or noxious items must be reported to the police immediately, for non‐urgent matters staff must report the incident/suspected to the Protective Security Team for assistance.

6.3 Disposal

6.3.1 You must not dispose of Agency property unless you have been authorised to do so. The positions in the Agency that can authorise the disposal of Agency property are listed in Schedule A financial authorisations. Please note that the following disposal options are available: a. transfer within the Agency; b. transfer to the Commonwealth; c. transfer to state or territory governments; d. sale (including by auction); and e. recycling or dumping.

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6.4 Gifting Agency property

6.4.1 You must not make a gift of Agency property unless: a. the property was acquired or produced to be used as a gift; b. the making of the gift is expressly authorised by law; and c. the Board or a CEO has given written approval to gift.

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Schedule A: Financial Authorisations (inclusive of all taxes and charges)

Financial Authorisation 1: Approve proposed expenditure (limited to budget allocation)

	Board	CEO	Executive Leadership Team	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder (Cabcharge card holders, eTag users, fuel card users)
Operational
Operational Expenditure	Available Budget	$20 million	$5 million	$2 million	$250,000	$75,000	$20,000	to limit of the facility (e.g. credit card transactional limit $10,000)
Partners in the Community (grant or procurement arrangement)	Available Budget	$20 million	$5 million	$2 million	$250,000	$75,000	$20,000	-
Consultants	Available Budget	$10 million	$500,000	$100,000	$50,000	$5,000	$2,000	-
Domestic travel (refer to AAI for international travel — limited to $30,000)	Available Budget	$100,000	$50,000	$20,000	$10,000	$5,000	$2,000	-
Official Hospitality	Available Budget	$50,000	$20,000	$2,000	-	-	-	-
Giving of gifts \| donations	Available Budget	$10,000	$5,000	-	-	-	-	-
Grants (Limited to line managers with grant responsibilities)
Community Inclusion and Capacity Development Grants	Available Budget	$20 million	$5 million	$2 million	-	-	-	-
Other grants	Available Budget	$10 million	$1 million	$250,000	-	-	-	-
Sponsorship	Available Budget	$100,000	-	-	-	-	-	-
Other
Property (leases and capital works) Limited line managers with property responsibilities	Available Budget	$20 million	$5 million	$2 million	$500,000	$75,000	-	-
ICT related expenditure excluding ICT minor purchases Limited to ELT and line managers with ICT responsibilities	Available Budget	$20 million	$5 million	$250,000	-	-	-	-

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Schedule A: Financial Authorisations (inclusive of all taxes and charges)

Financial Authorisation 2: Enter or vary an arrangement (subject to the limits of Financial Authorisation 1)

Classification	Arrangement including a contract, agreement, grant, deed or understanding	Arrangement including a contingent liability
Board	Yes	Yes
CEO	Yes	Yes
CFO	Yes	Yes
SES Band 3 (other than the CFO)	Yes	No
SES Band 2	Yes	No
SES Band 1	Yes	No
EL2	Yes	No
EL1	Yes	No
Credit Card Holder (Cabcharge card holders, eTag users, fuel card users)	Yes — to limit of the relevant facility (eg credit card transaction limit)	No

Financial Authorisation 3: Manage a debt: Waive an Agency debt, defer time for payment, agree to payment by instalment, write-off
(excluding NDIS Act provisions)

Delegate positions	Agency Debt Waiver	Agency Debt Write-off, Deferral and instalment
Board	Unlimited	Unlimited
CEO	$100,000	$100,000
CFO	$50,000	$50,000

Property disposal authorisation 1: Asset disposal

Delegate positions	Limitations/ Categories of Property
Board	Limit of budget
CEO	$2 million
DCEO Corporate Services and Chief Financial Officer	$1 million
General Manager Finance and Corporate Services	$500 000 — net book value of the property at the time of write off or disposal
Branch Manager Finance, Branch Manager Property	$250 000 — net book value of the property at the time of write off or disposal
EL2 National Finance Team	$50,000 — net book value of the property at the time of write off or disposal

ndis.gov.au

July 2019 | Accountable Authority Instructions

DOCUMENT 6

Accountable Authority Instructions

August 2020

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Document control

Version	Endorsement	Description of Changes	Revision Date
1	Board	Initial Release	1 April 2018
2	Board	First Revision	12 June 2019
2.1	Board	Changes to 2.6.3 Changes to 1.14.1	28 August 2019
3	Board	Second Revision	29 July 2020

ndis.gov.au

August 2020 | Accountable Authority Instructions 2

Introduction

The AAIs form part of the Finance Law and ensure that the Agency complies with the requirements of a corporate Commonwealth entity (CCE), including the PGPA Act and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule). Compliance with the Finance Law is mandatory.

These AAIs apply to all officials within the Agency.

Contractors (including Executive Placement Program (EPP) officers) and consultants of the Agency must comply with the terms of their relevant contract including, where applicable, observing these AAIs.

These AAIs constitute directions that Agency officials must comply with.

The Chief Financial Officer can issue additional policies, procedures, guidance and instructions to support instructions outlined in these AAIs. The Agency’s AAI Quick Guides are available to support the AAIs.

These AAIs take effect from 1 August 2020 and are subject to annual review. The Board may, at its discretion, review these AAIs at shorter intervals, if it considers any such review, either in whole or in part, to be required.

If there is any change to the PGPA Act or PGPA Rules after a review of these AAIs and before the next review then to the extent that these AAIs would be inconsistent with the PGPA Act and Rules, then the AAIs must only be relied on and applied to the extent permitted by and consistent with the PGPA Act or PGPA Rules.

I hereby authorise the employees of the Agency set out in Schedule A, the powers, functions and responsibilities of the Financial Authorisations set out in Schedule A, to be exercised in accordance with these AAIs.

All previous Financial Authorisations to Agency employees are revoked.

Dr Helen Nugent AO Chairman NDIA Board

July 2020

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Accountable Authority Instructions

Contents

Contents …………………………………………………………………………………………………………………………………………. 4

Terms you need to know …………………………………………………………………………………………………………………… 6

1 Corporate governance ………………………………………………………………………………………………………………….. 8

1.1 Duty to keep the Board informed ……………………………………………………………………………………. 8

1.2 Professional judgement ………………………………………………………………………………………………………. 8

1.3 Duties of officials ………………………………………………………………………………………………………………… 8

1.4 Financial authorisations ………………………………………………………………………………………………………. 8

1.5 Risk management and fraud control ……………………………………………………………………………………… 8

1.6 Insurance (Comcover and Comcare) ……………………………………………………………………………………. 9

1.7 Disclosure of interests …………………………………………………………………………………………………………. 9

1.8 Accounts and records ………………………………………………………………………………………………………….. 9

1.9 Audit ………………………………………………………………………………………………………………………………. 9

1.10 Scheme payments and NDIS business system ……………………………………………………………………… 9

1.11 Exemptions …………………………………………………………………………………………………………………….. 10

2 Procurements, grants and other commitments and arrangements ………………………………………………….. 10

2.1 Approving commitments of Agency money ……………………………………………………………………… 10

2.2 Entering into and varying arrangements ……………………………………………………………………………… 11

2.3 Administering an arrangement ……………………………………………………………………………………. 11

2.4 Procurement (buying goods and/or services) ……………………………………………………………………… 11

2.5 Grants ……………………………………………………………………………………………………………………………. 11

2.6 Indemnities and other contingent liabilities ……………………………………………………………………… 11

2.7 Official hospitality / food and beverage……………………………………………………………………………….. 12

2.8 Official travel ………………………………………………………………………………………………………………… 12

2.9 Gifts and sponsorship………………………………………………………………………………………………………… 12

3 Making payments ………………………………………………………………………………………………………………………. 12

3.1 Corporate credit cards ………………………………………………………………………………………………………. 12

3.2 Gratuities …………………………………………………………………………………………………………………………. 12

3.3 Payments to vendors ………………………………………………………………………………………………………… 13

3.4 Discretionary financial assistance ……………………………………………………………………………………. 13

3.5 Claims and legal settlements ……………………………………………………………………………………………… 13

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3.6 Payments pending probate ………………………………………………………………………………………………… 13

4 Managing money ……………………………………………………………………………………………………………………….. 13

4.1 Managing money guidance ………………………………………………………………………………………………… 13

4.2 Investments ……………………………………………………………………………………………………………………… 13

4.3 Borrowing ………………………………………………………………………………………………………………………… 14

5 Debts ………………………………………………………………………………………………………………………………. 14

5.1 General principles …………………………………………………………………………………………………………….. 14

5.2 Managing Agency debts …………………………………………………………………………………………………….. 14

5.3 Managing debts under NDIS Act (Scheme Debt) …………………………………………………………………… 14

6 Managing Agency property ………………………………………………………………………………………………….. 15

6.1 Management and use of Agency property ……………………………………………………………………… 15

6.2 Disposal …………………………………………………………………………………………………………………………… 15

6.3 Real property……………………………………………………………………………………………………………………. 15

Schedule A: Financial Authorisations ………………………………………………………………………………………………… 16

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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 Scheme Launch Transition 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 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 Deputy CEO Corporate Services and Chief Financial Officer CGRGs means Commonwealth Grant Rules and Guidelines Contractor means engaged by the Agency under contractual arrangements Consultant means engaged by the Agency to provide independent expert advice CPRs means Commonwealth Procurement Rules CIO means Chief Information Officer CRO means Chief Risk Officer ELT means Executive Leadership Team Executive Placement Program (EPP) officers means 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 AAIs 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 Public Service Act 1999 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. AOT, QBT and COS) NDIS Act means National Disability and Insurance Scheme Act 2013 (Cth) NDIS Operations Delegations means delegation by the CEO of powers and functions under the NDIS Act Non-significant non-compliance has the meaning given to that term in the PGPA 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 Public Service Act 1999 (Cth) 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 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 concepts, methodologies, inventions and understandings to inform policy, programs or service delivery SES means Senior Executive Service (SES) employees employed under the Public Service Act 1999 Significant issue means a significant issue for the purpose of section 19 of the PGPA Act Significant non-compliance means any serious breach, including:  serious breaches of the duties of officials, including any fraudulent activity by officials;  systemic issues reflecting internal control failings or high volume instances of non-compliance; and  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 You or you means any person required to comply with the AAIs

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1 Corporate governance

1.1 Duty to keep the Board informed

    1.1.1  The Board must be advised as soon as practicable of all instances of significant
          non-compliance and anything that could be considered a significant issue under the PGPA
           Act that has impacted or may impact on the Agency’s operations.

1.2 Professional judgement

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

              a.    Is the proposed decision/action reasonable in the circumstances?

             b.    If there are resource implications, will the proposed decision/action represent a proper
              use of Agency resources?

               c.  What risks are associated with the decision/action and can they be appropriately
            managed?

             d.    Is the decision or action proportionate in the circumstances?

1.3 Duties of officials

    1.3.1  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.

    1.3.2   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.

    1.3.3  You must comply with the Agency’s policy and processes.

    1.3.4   For further information refer to the [AAI Quick Guide](/library/documents/d3bb4fbcf138-5-accountableauthority/document-005__aais-quick-guide/) and the Resource Management Guide
          203: General duties of officials.

1.4 Financial authorisations

    1.4.1  The Financial Authorisations for officials in the Agency are contained in Schedule A.

    1.4.2  When making a decision or taking action you must consider whether there is authority
         under the Financial Authorisations, Human Resource Delegations and Authorisations or
         NDIS Operations Delegations that are applicable.

    1.4.3   Prior to exercising an authorisation you must consider any recommendation/s from the
           relevant internal committee providing specialist advice.

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

1.5 Risk management and fraud control

    1.5.1  The Board is accountable for the oversight of risks, and the CEO and the Chief Risk Officer
           are responsible for the implementation of the Agency’s Risk Management Strategy and
         Framework (RMSF).

    1.5.2   Risk roles and accountabilities must be assigned, and you must act, in accordance with the
          Agency’s RMSF and the fraud control plan, and contribute to a positive risk and fraud
            control culture within the Agency.

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1.5.3 You must report any suspected fraudulent activity to the fraud reporting hotline on 1800 650 717, via email to fraudreporting@ndis.gov.au or via Speak Up.

1.6 Insurance (Comcover and Comcare)

    1.6.1  The Agency is required to insure its assets and liabilities through Comcover, and to arrange
          workers compensation insurance through Comcare.

1.6.2 Comcare requests and information must be directed to Work Health and Safety Team at workhealthandsafety@ndis.gov.au and Comcover requests and information to financialpolicy@ndis.gov.au.

1.6.3 For further information refer to the Agency’s Insurance policy.

1.7 Disclosure of interests

    1.7.1  You must:

              a.   maintain a current Conflict of Interest Declaration and for:

                               i.    SES, including EPPs, provide the declaration to the SES Unit at SES@ndis.gov.au;
                and

                               ii.   employees, contractors and consultants provide the declaration to your line
                 manager.

    1.7.2   For further information refer to the Conflict of Interest policy or email hr@ndis.gov.au.

1.8 Accounts and records

    1.8.1  You must maintain records of all business activities to demonstrate resources have been
         used appropriately, and decisions made soundly, ensuring that the Agency is achieving its
          purpose.

    1.8.2  You must comply with any lawful request by the Minister for Finance, the Minister
           responsible for the Agency and the Australian National Audit Office (ANAO) Auditor-
          General or their nominees to access the Agency’s accounts and records.

    1.8.3  You must comply with the Accounts and Records policy.

1.9 Audit

    1.9.1  You must cooperate with representatives of the CFO, Internal Audit, the Agency’s Audit
         Committee and the ANAO, including by providing prompt and unfettered access to
          requested information.

1.10 Scheme payments and NDIS business system

    1.10.1   If you are undertaking a project with a potential impact on the NDIS Business System or
        Scheme payments you must consult with the CIO, CFO, CRO and the Agency’s Privacy team.

    1.10.2 You must provide independent assurance to the CFO for NDIS Business System changes or
       new systems, where participant data or scheme payments (including participant or
           provider payments) are potentially impacted, before those systems are released into
           production. Assurance must include consideration of payment accuracy and the accounting
          treatment of transactions.

    1.10.3 The NDIS Business System owner must:

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

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

               c.   ensure that all risks are subject to appropriate controls;

             d.  have regard to the protection of privacy and consult with the Privacy team as required,
               to identify, eliminate, mitigate and manage any real or potential privacy risk;

             e.   undertake sufficient assurance activity to satisfy yourself that the controls for the
               business system are operating effectively and the system is performing as intended;
            and

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

1.11 Exemptions

    1.11.1 The CEO, the CFO (up to the limits of their respective delegations) and the Board are the
           only authorities who may grant an exemption from complying with these AAIs.

    1.11.2  For further information refer to AAI Quick Guide: Exemptions.

2 Procurements, grants and other commitments and arrangements

2.1 Approving commitments of Agency money

    2.1.1  You must only approve expenditure if you are an official or you are authorised to do so
             (refer to Schedule A) and the following conditions are met:

              a.  Agency policies have been followed;

             b.   the expenditure complies with any specific requirements for that expenditure type
                detailed in these AAIs, the Agency’s Procurement policy and associated AAI Quick
               Guides;

               c.  you are satisfied that the expenditure:

                                iii.   is supported by available budget;

                       iv.   is appropriate and proper use of Agency money and achieves value for money;
                and

                    v.  promotes the achievement of the Agency’s purposes;

             d.  forward commitment approval (in writing) has been provided if the commitment of
             Agency money extends beyond the current financial year; and

             e.   separate authorisation has been obtained for any indemnities included in the
             proposed arrangement, unless the indemnity is exempt as per AAI Quick Guide.

    2.1.2  You must consider the potential economic and social benefits for people living with
              disability when approving commitments of Agency money.

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2.2 Entering into and varying arrangements

    2.2.1  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 limits contained in
          Schedule A (and has not been disaggregated inappropriately to avoid scrutiny by a higher
             level of financial authorisation), and:

              a.    it complies with the AAIs; and

             b.    is otherwise in accordance with any applicable Agency policy, direction or guidance.

2.3 Administering an arrangement

    2.3.1    If you are responsible for managing an arrangement you must:

              a.   actively manage the arrangement throughout the term to ensure the objectives are
               achieved;

             b.   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

               c.   identify, assess and manage risks in respect of the arrangement/s you manage.

    2.3.2   For further information, refer to the Australian Government Contract Management Guide
           or contact the Contract Management Unit at contracts@ndis.gov.au.

2.4 Procurement (buying goods and/or services)

    2.4.1  The Agency’s Procurement and Corporate Services Branch is your first point of contact for
                 all procurement advice. Contact procurement@ndis.gov.au.

    2.4.2  When undertaking a procurement you must procure goods and/or services in a manner
           that is compliant with the Commonwealth Procurement Rules (CPRs)1, as set out in the
          Agency’s Procurement policy.

    2.4.3  You should consult with the Research and Evaluation Branch prior to procuring any
           research and/or evaluation services. Contact research@ndis.gov.au.

2.5 Grants

    2.5.1  You are required to approach and conduct grant opportunities in a manner that is
          compliant with the Commonwealth Grant Rules and Guidelines (CGRG)2.

    2.5.2   For further information contact grants@ndis.gov.au.

2.6 Indemnities and other contingent liabilities

    2.6.1   Indemnities, guarantees, warranties and certain caps on liability (collectively referred to as
            ‘indemnities’ in these AAIs) may give rise to a contingent liability that is a cost to the
         Agency as a result of a future event.

1 While the Agency as a CCE is not bound by the CPRs, the Board, as the Accountable Authority, has undertaken to comply with the CPRs as per Board decision dated 1 April 2018 2 While the Agency as a CCE is not bound by the CGRGs, the Board, as the Accountable Authority, has undertaken to comply with the CPRs as per Board decision dated 1 April 2018

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2.6.2 Subject to paragraph 2.6.4, you must not enter into an arrangement that includes an indemnity on behalf of the Agency unless you have obtained a separate authorisation from:

              a.   the Board, where the likelihood of the event giving rise to the contingent liability
                occurring is more than five per cent and the most probable cost is more than the CEO’s
                 Financial Authorisation, as evidenced by a risk assessment; or

             b.   the CEO or CFO, where the most probable cost is less than the CEO or CFO’s Financial
                Authorisation, as evidenced by a risk assessment.

    2.6.3    All indemnities with a likelihood of an event giving rise to a contingent liability of more than
             five per cent or the most probable cost of more than $5 million must be recorded in the
          Contingent Liability module in FMCS, where the Agency’s Indemnities, Guarantees and
          Warranties are maintained. The Risk Branch must be consulted to notify Comcover.

    2.6.4  You should note that the PGPA Rules provide 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 costs3. For more information, please contact Legal Services at
           legal.team@ndis.gov.au.

2.7 Official hospitality / food and beverage

    2.7.1  You should refer to the Agency’s Gifts, Hospitality and Sponsorship policy prior to
           organising official hospitality (for external activities) or food and beverage (for internal
               activities).

2.8 Official travel

    2.8.1  You must comply with the Agency’s travel policy and the whole of Australian Government
          Domestic Travel and International Travel policies unless otherwise specified in the AAI
          Quick Guide: Official Travel.

2.9 Gifts and sponsorship

    2.9.1  You must comply with the Agency’s Gifts, Hospitality and Sponsorship policy with regard to
           providing sponsorships and giving or receiving gifts (including gifting of Agency property).

3 Making payments

3.1 Corporate credit cards

    3.1.1  You must refer to the Agency’s Credit Card policy for the issuance, management,
           processing and usage of a corporate credit card.

3.2 Gratuities

    3.2.1  You must not tip using Agency money in Australia.

    3.2.2  When travelling internationally for the Agency, tipping is acceptable if it is customary to do
          so in that country.

3 Refer to the PGPA Act and Rules – Division 4A of Part 2-4 ‘Indemnities and Exemptions by corporate Commonwealth entities’.

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3.3 Payments to vendors

    3.3.1  The Agency’s standard payment terms for invoices is 20 calendar days upon receipt of a
            correctly rendered invoice, unless shorter maximum payment terms have been agreed
         between the Agency and the vendor.

    3.3.2  You must action any correctly rendered invoice within seven 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.

    3.3.3   For further information refer to the Agency’s Accounts and Records policy.

3.4 Discretionary financial assistance

    3.4.1    If you receive a request for discretionary financial assistance from a person or organisation
           that has suffered detriment as a result of the Agency’s administration you must refer the
           claim immediately to Legal Services at legal.team@ndis.gov.au.

    3.4.2    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 CCE4.

3.5 Claims and legal settlements

    3.5.1    If you become aware of a potential dispute or a legal proceeding, you must immediately
            refer the matter to Legal Services at legal.team@ndis.gov.au.

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

              a.   Legal Services has been consulted and the General Counsel or his/her delegate has
             approved the proposed settlement;

             b.  you have the Financial Authorisation to approve expenditure of this type; and

               c.    all statutory requirements in relation to the commiting of any settlement monies have
            been complied with.

3.6 Payments pending probate

    3.6.1  Payments pending probate can only be approved by the CEO or the CFO. For further
           information refer to the Agency’s Accounts and Records policy.

4 Managing money

4.1 Managing money guidance

    4.1.1  You must refer to the Agency’s Managing Money policy for guidance on:

              a.   receiving or managing appropriations;

             b.   receiving and banking money;

               c.  management of bank accounts and banking; and

             d.   loss of Agency money.

4.2 Investments

    4.2.1   Investments must be managed in line with the Agency’s Managing Money policy.

4 The CDDA Scheme applies to non-CCEs.

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4.2.2 The CFO and Branch Manager Finance are authorised to make, and must manage investments in line with the Agency’s Managing Money policy and the PGPA Act.

4.3 Borrowing

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

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

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

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

    4.3.2   Credit vouchers such as Cabcharge can be authorised by SES (including EPPs) where they
         have the Financial Authorisation to do so.

5 Debts

5.1 General principles

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

5.2 Managing Agency debts

    5.2.1   Agency debt is an amount of money owed to the Agency, as a result of:

              a.  amounts due from corporate debts, overpayments, fees, leases, rents, services
              provided by the Agency;

             b.   sales of real and personal issued property owned by the Agency;

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

             d.   fines, penalties, damages, interest and forfeitures.

    5.2.2  You must refer to the Agency’s Debt Management policy for the identification,
        management and recovery of Agency debts.

5.3 Managing debts under NDIS Act (Scheme Debt)

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

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

             b.  compensation matters; and

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

    5.3.2    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
          Operations Delegations.

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6 Managing Agency property

6.1 Management and use of Agency property

    6.1.1  You must manage Agency property in accordance with the Agency’s Asset Management
             policy.

6.2 Disposal

    6.2.1  You must not dispose of Agency property unless you have financial authorisation to do so
           as per Schedule A. For further information refer to the Agency Asset Management policy.

6.3 Real property

    6.3.1   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
         Land Acquisition Act 1989 (Cth) and any delegations that apply to the Agency under that
            Act, as and if applicable.

ndis.gov.au August 2020 | Accountable Authority Instructions 15

Schedule A: Financial Authorisations

Financial Authorisation limits are inclusive of all taxes and charges (inc. GST) and are maximum limits applicable per purchasing decision in line with these AAls. You may only exercise your authority in accordance with your allocated budget (or forward year commitment approval as applicable).

Financial Authorisation 1: Approve proposed expenditure
Figures expressed in Australian Dollars	CEO⁵,⁶	ELT Member⁷	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder (incl. Cabcharge card holders, eTag users, fuel card users)
Operational Expenditure	$30 million	$10 million	$5 million	$1 million	$200,000	$50,000	to limit of the facility (generally <$10,000)
Partners in the Community Program (grants or procurement arrangements) Limited to line managers with PITC responsibilities	$30 million	$20 million	-	-	-	-	-
Changes to pricing of reasonable and necessary supports impacting Scheme costs	$30 million	-	-	-	-	-	-
Consultants	$10 million	-	-	-	-	-	-
Domestic travel	$30,000	$20,000	$10,000	$5,000	-	-	-
International travel (CEO trips to be approved by the Chairman)	$30,000	-	-	-	-	-	-

Any Financial Authorisations not specifically authorised in this attachment (e.g. in excess of the CEO’s authorisation) may be exercised by the Board.

Any contractual variation that increases the value of the original contract to over $30m or the variation value is greater than $20m must be referred to the Board.

7 ELT have the same Financial Authorisation regardless of SES level.

ndis.gov.au

August 2020 | Accountable Authority Instructions

Financial Authorisation 1: Approve proposed expenditure (excluding ICT minor purchases)

Figures expressed in Australian Dollars	CEO⁵,⁶	ELT Member⁷	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder (incl. Cabcharge card holders, eTag users, fuel card users)
Official Hospitality	$100,000	$20,000	$2,000	$500	-	-	-
Giving of gifts	$20,000	-	-	-	-	-	-
Research and Evaluation projects Limited to line managers with Research and Evaluation responsibilities	$10 million	-	-	-	-	-	-
Donations	-	-	-	-	-	-	-
Other grants	$30 million	$1 million	$500,000	-	-	-	-
Sponsorship	$200,000	$10,000	$1,000	$200	-	-	-
Property (leases and capital works) Limited to line managers with property responsibilities	$30 million	$10 million	$5 million	$2 million	$500,000	$100,000	-
ICT expenditure Limited to line managers with ICT responsibilities (excluding ICT minor purchases)	$30 million	$10 million	$5 million	$1 million	$200,000	$50,000	-

ndis.gov.au

August 2020 | Accountable Authority Instructions

Financial Authorisation 2: Enter or vary an arrangement
Classification	Arrangement including a contract, agreement, grant, deed or understanding (up to the limits of Financial Authorisation)	Arrangement including a contingent liability (up to the limits of Financial Authorisation subject to AAI Section 2.6)
CEO⁸,⁹	Yes	Yes
CFO	Yes	Yes
SES Band 3 (other than the CFO)	Yes	No
SES Band 2	Yes	No
SES Band 1	Yes	No
EL2	Yes	No
EL1	Yes	No
Credit Card Holder (incl. Cabcharge card holders, eTag users, fuel card users)	Yes — to limit of the relevant facility (e.g. credit card transaction limit)	No

Financial Authorisation 3: Manage a debt: Waive an Agency debt, defer time for payment, agree to payment by instalment, write-off (excluding Scheme debt, under NDIS Act provisions — refer Scheme Debt Policy)
Delegate positions	Agency Debt Waiver	Agency Debt Write-off, Deferral and instalment
CEO⁸	$100,000	$100,000
CFO	$100,000	$100,000
BM Finance	$50,000	$50,000
BM responsible for Procurement	$20,000	$20,000

Property disposal authorisation 1: Asset disposal
Delegate positions	Limitations/Categories of Property (net book value)
CEO	Limit of Budget
Chief Financial Officer	$1 million
Branch Manager Finance, Branch Manager Property	$500,000
EL2 Finance Branch, EL2 Property Branch	$50,000

⁸ Any Financial Authorisations not specifically authorised in this attachment (e.g. in excess of the CEO’s Authorisation) may be exercised by the Board

⁹ Any contractual variation that increases the value of the original contract to over $30m or the variation value is greater than $20m must be referred to the Board.

ndis.gov.au

August 2020 | Accountable Authority Instructions

DOCUMENT 7

The contents of this document are OFFICIAL

NDIA HR Delegations, Accountable Authority Instructions and Financial Authorisations Manual

September 2021

Page 86 of 325

OFFICIAL

Table of Contents

General Instructions ………………………………………………………………………………………………………… 4
Human Resources Instructions …………………………………………………………………………………………. 4
Human Resources Delegations …………………………………………………………………………………………. 7

3.1 Allowances and Reimbursements ……………………………………………………………………………….. 7

3.2 Balancing Work and Personal Life ……………………………………………………………………………….. 7

3.3 Classifications and Positions (non-SES) ……………………………………………………………………… 7

3.4 Code of Conduct ………………………………………………………………………………………………….. 7

3.5 Consultation and Communication ……………………………………………………………………… 8

3.6 Delegation ………………………………………………………………………………………………….. 8

3.7 Dispute Resolution ……………………………………………………………………………………. 8

3.8 Redeployment, Redundancy and Retention (non-SES) …………………………………………. 9

3.9 Guidelines ………………………………………………………………………………………………….. 9

3.10 Hours of Work and Working Arrangements ……………………………………………………….. 10

3.11 Learning and Development ……………………………………………………………………… 11

3.12 Leave ………………………………………………………………………………………………….. 11

3.13 Recruitment – Promotion, Movement, Assignment of Duties (non-SES) ………………………… 13

3.14 Recruitment – Engagement ……………………………………………………………………… 14

3.15 Recruitment – Vacancies ……………………………………………………………………………. 14

3.16 Relocation ………………………………………………………………………………………………….. 15

3.17 Remote Locality Assistance ……………………………………………………………………… 15

3.18 Remuneration ………………………………………………………………………………………………….. 15

3.19 Review of Actions ……………………………………………………………………………………. 16

3.20 State of the Service Report ……………………………………………………………………… 17

3.21 Travel* …………………………………………………………………………………………………….. 17

3.22 Termination of Employment ……………………………………………………………………… 17

3.23 Work Health and Safety ……………………………………………………………………………………. 18

3.24 Delegations for State Sourced Employees ……………………………………………………….. 18

Introduction ………………………………………………………………………………………………………………… 2
Accountable Authority Instructions …………………………………………………………………………………… 3

5.1 Terms you need to know ……………………………………………………………………………………. 3

AAI - Corporate governance ……………………………………………………………………………………. 5

6.1 Duty to keep the Board informed ……………………………………………………………………… 5

6.2 Professional judgement ………………………………………………………………………………. 5

6.3 Duties of officials ………………………………………………………………………………………… 5

6.4 Financial authorisations ………………………………………………………………………………. 5

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6.6 Insurance (Comcover and Comcare) ……………………………………………………………………… 6

6.7 Disclosure of interests ……………………………………………………………………………………. 6

6.8 Accounts and records …………………………………………………………………………………………….. 6

6.9 Audit ……………………………………………………………………………………………………………………… 6

6.10 Systems …………………………………………………………………………………………………………………… 7

6.11 Exemptions ………………………………………………………………………………………………………………. 7

AAI - Procurements, grants and other commitments and arrangements ……………………………….. 8

7.1 Approving commitments of Agency money …………………………………………………………………. 8

7.2 Entering into and varying arrangements ……………………………………………………………………… 8

7.3 Administering an arrangement …………………………………………………………………………………… 8

7.4 Procurement (buying goods and/or services) ……………………………………………………………….. 8

7.5 Grants ……………………………………………………………………………………………………………………… 9

7.6 Indemnities and other contingent liabilities …………………………………………………………………. 9

7.7 Gifts, hospitality and sponsorship ……………………………………………………………………………… 10

7.8 Official travel ………………………………………………………………………………………………………….. 10

AAI - Making payments ………………………………………………………………………………………………….. 10

8.1 Corporate credit cards …………………………………………………………………………………………….. 10

8.2 Gratuities ……………………………………………………………………………………………………………….. 10

8.3 Payments to vendors ………………………………………………………………………………………………. 10

8.4 Discretionary financial assistance ……………………………………………………………………………… 10

8.5 Claims and legal settlements ……………………………………………………………………………………. 10

8.6 Payments pending probate ………………………………………………………………………………………. 11

AAI - Managing money …………………………………………………………………………………………………… 11

9.1 Managing money guidance ……………………………………………………………………………………. 11

9.2 Investments ……………………………………………………………………………………………………………. 11

9.3 Borrowing ………………………………………………………………………………………………………………. 11

AAI - Debts ………………………………………………………………………………………………………………… 11

10.1 General principles …………………………………………………………………………………………………… 11

10.2 Managing Agency debts …………………………………………………………………………………………… 11

10.3 Managing debts under NDIS Act (Scheme Debt) …………………………………………………………. 12

AAI - Managing Agency property …………………………………………………………………………………….. 12

11.1 Management and use of Agency property …………………………………………………………………. 12

11.2 Real property …………………………………………………………………………………………………………. 12

AAI - Financial Authorisations ……………………………………………………………………………………. 13

12.1 Financial Authorisation 1: Approve Proposed Expenditure …………………………………………… 13

12.2 Financial Authorisation 2: Enter or Vary an Arrangement …………………………………………. 14

12.3 Financial Authorisation 3: Manage a Debt ………………………………………………………………….. 14

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12.4 Financial Authorisation 4: Disposal of Agency Assets …………………………………………. 14

12.5 Financial Authorisation 5: Investments ……………………………………………………….. 14

General Instructions

1.1 This document sets out what employees can and cannot approve. It covers Human Resources delegations, Accountable Authority Instructions and Financial Authorisations for the National Disability Insurance Scheme Launch Transition Agency (NDIA). It does not cover delegations that arise from the National Disability Insurance Scheme Act 2013 Instrument of Delegation 3 of 2021, or Human Resources delegations and Finance authorisations pertaining to the Executive Placement Program (which are executed as separate instruments for each contract).

1.2 Any delegations relating to operational matters by an officer or statutory authority empowered under the National Disability Insurance Scheme Act 2013 Instrument of Delegation 3 of 2021 will not be affected by this document.

1.3 Compliance:
```
    1.3.1 Delegates who exceed the scope of their delegations may have their delegations withdrawn by the
          Chief Executive Officer without notice, in addition to other disciplinary action.

    1.3.2  All delegations must be exercised in accordance with the relevant legislation, the Australian Public
          Service Values, Employment Principles and Code of Conduct and relevant Agency policies,
          directions and instructions.
```
1.4 You must comply with the principles and requirements set out in this NDIA Delegations Manual and exercise your professional judgement when making decisions and taking actions. Your professional judgement must include consideration of the following:
```
    1.4.1  Is the proposed decision/action reasonable in the circumstances?

    1.4.2  If there are resources implications, will the proposed decision/action represent a proper use of
       Agency resources?

    1.4.3 What risks are associated with the decision/action and can they be appropriately managed?

    1.4.4  Is the decision or action proportionate in the circumstances?

    1.4.5 Does the decision/action represent Value for Money (VFM)?

    1.4.6 Ensure the delegation is applied in accordance with the relevant legislation, policies and related
        procedures
```
Human Resources Instructions

2.1 The Public Service Act 1999 provides the CEO (as employer) with powers and functions in relation to the employment and management of employees. The CEO has delegated some of these powers and functions to particular positions.

2.2 If you do not manage employees, you cannot exercise any HR delegations.
```
    2.2.1 The table below sets out the Human Resources (HR) delegations you have in relation to
       employees that are in your reporting line or report to you.

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        2.2.2 For each row in the table below a YES confirms that the position has the authorisation to approve
            the delegated function. In seeking a delegate’s approval, it will be either your line manager, if
              indicated as YES or the next applicable delegate in your reporting line showing a YES.

        2.2.3  If you intend to exercise a HR delegation that may result in the commitment or incurring of
             expenditure, you must first ensure either (a) you have a financial authorisation that allows you to
          commit or incur that expense, or (b) the expense is approved by someone who has an appropriate
                financial authorisation. See Section 12 for Financial Authorisations.

        2.2.4 HR delegations are attached to a ‘position’ in the organisational structure and not an ‘individual’.
           As such, whoever is occupying the position (in either a continuing, acting or fixed term capacity)
              automatically assumes the delegations for the period they are undertaking the role.

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Human Resources Delegations

The full list of HR Delegations are available on the intranet. A targeted hyperlink is embedded in each of the category headings in the table below which will provide the detail on how those delegations are exercised, and what is covered by each summary topic.

3.1 Allowances and Reimbursements Allowances and Reimbursements Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.1.1	- Support for professionals - Workplace contact officer allowance - Community language allowance (CLA) - Remote locality field allowance - Loss or damage to clothing or personal effects	Yes	Yes	Yes	Yes	P&C only	No	No
3.1.2	- Motor vehicle allowance - Excess fares	Yes	Yes	Yes	No	No	No	No
3.1.3	- Excess travelling time	Yes	Yes	Yes	Yes	No	No	No

3.2 Balancing Work and Personal Life Balancing Work and Personal Life Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.2.1	- School holiday family care subsidy - Extra family care costs	Yes	Yes	Yes	Yes	Yes	No	No

3.3 Classifications and Positions (non-SES) Classifications and Positions (non-SES) Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.3.1	- Create positions - Allocation of classification to employees and to group of duties	Yes	Yes	P&C only	P&C only	No	No	No
3.3.2	- Allocation of classification — Section 26 Agreement - Training related	Yes	P&C only	P&C only	P&C only	No	No	No
3.3.3	- Broadbanding — establish further levels of broadbanding or advance an employee to a higher classification in the broadband.	No	P&C only	P&C only	No	No	No	No
3.3.4	- Work level standards	Yes	P&C only	P&C only	No	No	No	No

3.4 Code of Conduct Code of Conduct Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.4.1	- Establish procedures	No	P&C only	P&C only	No	No	No	No
3.4.2	- Ensure access to procedures - Decision maker appointment	Yes	P&C only	P&C only	P&C only	No	No	No

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.4.3	- Decision maker determination - Sanctions and suspension	Yes	Yes	Yes	P&C only	P&C only	No	No
3.4.4	- APSC code investigation or sanction - Merit protection Commissioner code investigation	Yes	P&C only	P&C only	No	No	No	No

3.5 Consultation and Communication Consultation and Communication Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.5.1	- Consultation — changes to HR policy or guidelines	Yes	Yes	Yes	No	No	No	No
3.5.2	- Consultation - major change	Yes	Yes	Yes	Yes	P&C only	No	No
3.5.3	- Consultation - major change to confidential or commercially sensitive information	Yes	Yes	P&C only	P&C only	No	No	No
3.5.4	- Membership of the ACN	No	P&C only	P&C only	No	No	No	No

3.6 Delegation Delegation Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.6.1	- Sub-delegation	Yes	P&C only	P&C only	No	No	No	No

3.7 Dispute Resolution Dispute Resolution Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.7.1	- Disclosure of personal information	Yes	Yes	Yes	P&C only	P&C only	P&C only	P&C only
3.7.2	- Dispute resolution - appoint and release another person, organisation or association to accompany and/or represent employee in a dispute	Yes	Yes	Yes	P&C only	No	No	No
3.7.3	- Dispute resolution - give a direction to perform other available work	Yes	Yes	Yes	Yes	P&C only	P&C only	P&C only
3.7.4	- Dispute resolution - Initiate internal discussion to resolve a dispute	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.7.5	- Dispute Resolution - refer and/or settle with Fair Work Commission	Yes	P&C only	P&C only	P&C only	No	No	No

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3.8 Redeployment, Redundancy and Retention (non-SES) Redeployment, Redundancy and Retention (non-SES) Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.8.1	- Compulsory moves between agencies - Redeployment and Redundancy - Approve allowances to be included as salary for redundancy pay purposes - Recognise previous continuous service for purpose of calculating redundancy payment - Agree to terminate an employee within the notice period and pay compensation for the unexpired portion of the period - Reduce an excess employee’s classification in order to secure them alternative employment - Approve salary maintenance for the balance of the retention period for an excess employee who has had their classification reduced	Yes	P&C only	P&C only	P&C only	No	No	No
3.8.2	- Redeployment and Redundancy - Formally offer an employee a voluntary redundancy - Approve: Reimburse an employee considering voluntary redundancy up to $500 for career/financial counselling; Reasonable time off on full pay for employee to attend interviews; Reimburse agreed reasonable travel and incidental expenses; For excess employees leave with pay and/or reasonable travel and incidental expenses to employee seeking alternative employment	No	P&C only	P&C only	No	No	No	No
3.8.3	- Redeployment and Redundancy - Deem as reasonable an extension of the retention period as a result of a period/s of leave being taken - With the employee’s agreement, terminate the employee during the retention period under s29 of PS Act and pay out balance of retention period as a lump sum if satisfied there is insufficient work available	Yes	P&C only	P&C only	No	No	No	No
3.8.4	- Redeployment and Redundancy - Notify managers, employees, and employee representatives that a significant excess staffing situation may arise - Verbally notify an employee, and where they choose their representatives that the employee is likely to become excess - Formally notify in writing potentially excess employees of the situation and assistance available, and invite employees who are not potentially excess to requirements to express an interest in voluntary redundancy	Yes	Yes	No	No	No	No	No

3.9 Guidelines Guidelines Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.9.1	- Issue Guidelines	Yes	P&C only	P&C only	P&C only	No	No	No

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3.10 Hours of Work and Working Arrangements Hours of Work and Working Arrangements Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.10.1	- Work Pattern - Approve an employee’s work pattern within the Agency’s agreed span of hours from Monday to Friday - Vary an employee’s work pattern - Recording Hours Worked - Flextime (Approve the use of flextime, credit hours, for an employee up to 5 consecutive days) - Teleworking (Approve regular, temporary or intermittent arrangements)	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.10.2	- Work Pattern (Approve an employee’s work pattern outside of the bandwidth) - Flextime - Approve the use of flextime (credit hours) for an employee in excess of 5 consecutive days - Approve payment of a flex balance in excess of 37.5 hours at ordinary rates - Teleworking (Review, vary, and/or terminate teleworking arrangements with the agreement of the employee) - Flexible working arrangements for Executive Level employees - Public Holidays substitution - Restriction Duty - Overtime - Rest Period	Yes	Yes	Yes	Yes	No	No	No
3.10.3	- Work Pattern - Direct an employee’s work pattern to be 8:30am to 12:30pm and 1:30pm to 5:00pm Monday to Friday - Vary an agreed work pattern prior to the agreed end date, if considered to be in the best interest of the Agency) - Flexible Working Arrangements (including part-time work) - Job Sharing - Emergency Duty - Overtime - Approve payment of overtime to APS 1-6 employees, and equivalents - Direct an employee to work overtime - Time Off In-Lieu - Meal Allowance - Shiftwork (Approve shiftwork payments)	Yes	Yes	Yes	Yes	Yes	No	No
3.10.4	- Shiftwork (Approve shiftwork payments)	Yes	Yes	Yes	Yes	Yes	P&C only	P&C only
3.10.5	- Flextime (Direct an employee who has a negative flex debit of more than 22.5 hours to use approved annual leave or have salary payments reduced to cancel the excess debit) - Teleworking (Approve long term teleworking arrangements up to 12 months) - Shiftwork - Approve shiftwork arrangements - Approve an annual shift allowance in lieu of penalty rates)	Yes	Yes	Yes	P&C only	No	No	No

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3.11 Learning and Development Learning and Development Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.11.1	- Study and Professional Development Financial Support	Yes	Yes	Yes	P&C only	No	No	No
3.11.2	- Approve Study and Professional Development Support - Approved Scheme - Non-ongoing employees	Yes	Yes	Yes	Yes	No	No	No

3.12 Leave Leave Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.12.1	- Annual Leave (Grant an employee annual leave on full or half pay at any time) - NAIDOC Week Leave	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.12.2	- Maternity Leave - Approve an application for permission to be absent on maternity leave for up to 52 weeks from specified date - Grant additional two weeks paid leave to be taken immediately following the first 12 weeks of maternity leave, on full or half pay) - Personal / Carers Leave - Approve an application for personal leave with pay where employee has available credits, with the exception of carers leave in excess of 10 consecutive working days - Request an employee produce satisfactory medical evidence or other supporting documentation to support any period of personal leave - Grant personal leave without pay, with the exception of carers leave in excess of 20 consecutive days - Compassionate Leave	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.12.3	- Adoption/Foster/ Permanent Care Leave - Annual Leave (Direct an employee who has accrued more than 40 days credit to take a period of annual leave) - Cultural Leave - Defence Reserve Leave - Supporting Partner Leave - War Service Sick Leave - Long Service Leave (Grant LSL on full or half pay after 10 years’ service)	Yes	Yes	Yes	Yes	Yes	No	No

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.12.4	- Annual Leave — Voluntary Cash Out - Community Volunteering Leave - Parental Leave - Purchased Leave - Reimbursement of Costs on Cancellation of Leave - Personal / Carers Leave - Approve an application for carers leave in excess of 10 consecutive working days, and up to one month - Approve where employee has exhausted personal leave credits - for periods of up to 10 working days - Miscellaneous Leave - Approve application for miscellaneous leave with pay for periods of up to 10 working days - Approve application for miscellaneous leave without pay To Count As Service (TCAS) or Not To Count As Service (NTCAS) for periods of up to 1 month	Yes	Yes	Yes	Yes	No	No	No
3.12.5	- Personal / Carers Leave (Approve future personal leave for illness and/or injury purposes as being with a medical or other supporting documentation based on initial medical evidence)	Yes	Yes	Yes	Yes	P&C only	P&C only	P&C only
3.12.6	- Unauthorised Absence (Determine an employee’s absence without approval as an unauthorised absence)	Yes	Yes	Yes	Yes	Yes	P&C only	P&C only
3.12.7	- Maternity Leave - Determine unauthorised absence prior to maternity leave is in extenuating circumstances - Determine person on leave without pay can be granted maternity leave - Grant or refuse an application to resume duty/provide reasons for refusal - Personal / Carers Leave (Approve employee’s request to convert personal leave credits to half pay)	Yes	Yes	Yes	P&C only	P&C only	P&C only	P&C only
3.12.8	- Maternity Leave (Review decision refusing permission to resume duty) - Sabbatical Leave - Personal / Carers Leave (Approve where employee has exhausted personal leave credits - for periods of up to 1 month) - Miscellaneous Leave - Approve application for miscellaneous leave with pay for periods of up to 1 month - Approve application for miscellaneous leave without pay To Count As Service (TCAS) or Not To Count As Service (NTCAS) for periods of up to 12 month	Yes	Yes	Yes	P&C only	No	No	No

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.12.9	- Long Service Leave - Grant on full salary in specified circumstances with less than 10 years’ service - Authorise payment in lieu upon cessation/death in specified circumstances, before 10 years’ service - Determine period of full pay LSL deemed to have been granted, for certain recognised service where it is not granted at full or half pay - Determine period of LSL deemed granted in respect of certain recognised service where a payment in lieu of LSL has been made - Determine that an employee’s death be presumed to have occurred on a specified date - Have regard to losses of dependants for payment(s) in lieu after death - Authorise payment(s) to legal personal representative after death - Appoint and authorise payment to trustee(s) where payee has a legal disability - Pay amount to Commonwealth after death in specified circumstances - Authorise payment of excess amounts under specified transitional provisions - Certify periods in respect of which higher duties would have been performed	Yes	P&C only	P&C only	P&C only	P&C only	No	No
3.12.10	- Leave without pay	Yes	P&C only	P&C only	P&C only	No	No	No
3.12.11	- Portability of Leave	Yes	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.12.12	- Long Service Leave - Authorise payment in lieu upon cessation or death after 10 years’ service - Determine that a period of leave of absence without pay is to be included in a period of service for LSL purposes	No	P&C only	P&C only	P&C only	P&C only	No	No
3.12.13	- Long Service Leave - Recognise prior service for LSL purposes - Deem service is continuous where termination was due to ill health and recommencement is within 12 months of specified occurrences	No	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.12.14	- Personal / Carers Leave (Approve where employee has exhausted personal leave credits - for periods of up to 3 months) - Miscellaneous Leave (Approve application for miscellaneous leave with pay for periods of up to 3 months)	Yes	Yes	P&C only	P&C only	No	No	No

3.13 Recruitment — Promotion, Movement, Assignment of Duties (non-SES) Recruitment — Promotion, Movement, Assignment of Duties (non-SES) Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.13.1	- Assignment of duties [includes promotion/ temporary transfer (including HDA)/transfer]	Yes	Yes	Yes	Yes	P&C only	P&C only	P&C only

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.13.2	- Promotion — agree to date of effect	Yes	Yes	Yes	Yes	P&C only	No	No
3.13.3	- Movements between agencies	Yes	Yes	Yes	P&C only	No	No	No
3.13.4	- Reduction without consent	Yes	P&C only	P&C only	P&C only	No	No	No
3.13.5	- Independent Selection Advisory Committee (ISAC) - Promotion Review Committee (PRC) - Promotion on completion of appointment to a statutory office - Decisions that must be notified in the Public Service Gazette (the Gazette) - Cancel a specified decision - Restrict employment opportunity - Requirement to notify vacancy	Yes	P&C only	P&C only	P&C only	P&C only	No	No

3.14 Recruitment — Engagement Recruitment — Engagement Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.14.1	- Medical (where this is a condition of their employment)	Yes	Yes	Yes	Yes	P&C only	P&C only	P&C only
3.14.2	- Engage Australian Citizens - Engage a person in the service of State or Territory as a non-ongoing employee - Agreement to engage a person from a state or territory jurisdiction	Yes	Yes	Yes	P&C only	No	No	No
3.14.3	- Engage a non-ongoing employee as an ongoing employee	Yes	P&C only	P&C only	No	No	No	No
3.14.4	- Engaging a Redundancy Benefit Recipient	Yes	P&C only	P&C only	P&C only	No	No	No
3.14.5	- Engage non Australian citizens - Overseas Engagement	No	P&C only	No	No	No	No	No

3.15 Recruitment — Vacancies Recruitment — Vacancies Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.15.1	- Vacancy (Ensure that, as far as practicable, non-ongoing vacancies (specified term or task of 12 months or less or irregular or intermittent) are notified to the community)	Yes	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only

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3.16 Relocation Relocation Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.16.1	- Fixed Term Relocation - Approve reimbursement for reunion purposes of an eligible employee on fixed term relocation - Approve travel (to a locality other than the employee’s former locality) for reunion purposes of an eligible employee on a fixed term relocation - Approve motor vehicle travel for an employee undertaking a fixed term relocation	Yes	Yes	No	No	No	No	No
3.16.2	- Relocation — Compulsory (Approve payment of relocation support of up to $20,000 for compulsory moves in certain circumstances) - Relocation — Prescribed - Incidental Allowance - Fixed Term Relocation (Certify in writing duties are critical to the operating efficiency of the Agency)	Yes	Yes	No	No	No	No	No
3.16.3	- Relocation — Compulsory (Approve payment of relocation support of up to $40,000 for compulsory moves in certain circumstances)	Yes	Yes	No	No	No	No	No

3.17 Remote Locality Assistance Remote Locality Assistance Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.17.1	- Remote Locality Assistance (excluding fares)	Yes	Yes	Yes	Yes	No	No	No
3.17.2	- Remote Locality Leave Fares and Other Fares Assistance	Yes	Yes	Yes	No	No	No	No
3.17.3	- Establish a New Remote Locality	No	P&C only	No	No	No	No	No
3.17.4	- Contribution to employee housing	Yes	P&C only	No	No	No	No	No

3.18 Remuneration Remuneration Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.18.1	- Salary Advancement - Higher Duties Allowance (HDA) (Approve the payment of HDA for a minimum period of one week to a maximum period of 6 months, dependant on evidence of prior approval being granted)	Yes	Yes	Yes	Yes	Yes	No	No

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.18.2	- Outside Employment - Higher Duties Allowance (HDA) - Approve HDA for a minimum period of one week - Approve HDA at higher salary having regard to relevant criteria, dependant on evidence of prior approval being granted - Approve a rate of payment when an employee performs part duties on HDA, dependant on evidence of prior approval being granted	Yes	Yes	Yes	Yes	No	No	No
3.18.3	- Professional Membership Reimbursement	Yes	Yes	Yes	P&C only	No	No	No
3.18.4	- Remuneration and conditions - Forfeiture of additional remuneration - Legal Officer - Professional Officer - Judgement debts	Yes	P&C only	P&C only	No	No	No	No
3.18.5	- Graduates - APS Cadets - Indigenous Australian Government Development Program (IAGDP)	No	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.18.6	- Superannuation - Superannuation allowance - Supported Salary Rates	Yes	P&C only	P&C only	P&C only	No	No	No
3.18.7	- Salary Maintenance	No	P&C only	P&C only	P&C only	No	No	No
3.18.8	- Individual Flexibility Arrangement (IFA) - Agree to make and vary the effect of terms of the EA by agreeing to, and signing, an IFA and ensure the IFA terms meet prescribed criteria subject to relevant specifications	No	P&C only	P&C only	No	No	No	No
3.18.9	- Individual Flexibility Arrangement (IFA) - Terminate an IFA in accordance with relevant conditions	Yes	Yes	No	No	No	No	No

3.19 Review of Actions Review of Actions Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.19.1	- Receive and conduct a review of action (Receive and conduct a review of action application from an employee and review the action and attempt to resolve the employees concerns about the action) - Decision regarding request	Yes	Yes	Yes	P&C only	P&C only	P&C only	P&C only
3.19.2	- Determine outcome of review of action	Yes	Yes	Yes	P&C only	P&C only	No	No
3.19.3	- Provide application and documents to MPC - Provide documents or information of APS employee (Provide the person or committee conducting review on behalf of the Merit Protection Commissioner information or documents in the way, and at or within the time, stated in the relevant notice)	Yes	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.19.4	- Provide documents or information of former APS employee (Provide the Merit Protection Commissioner information or documents in the way, and at or within the time, in respect of a former APS employee requesting a review of a determination of breach of the Code of Conduct)	Yes	P&C only	P&C only	P&C only	P&C only	No	No
3.19.5	- Refer application to the MPC - Make decisions about MPC recommendations	Yes	P&C only	P&C only	P&C only	No	No	No

3.20 State of the Service Report

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.20.1	- State of the Service report	Yes	P&C only	P&C only	No	No	No	No

3.21 Travel* *(to the extent outlined in Finance Authorisations per 12.1.7 and 12.1.8) Travel Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.21.1	- Travelling Allowance	Yes	Yes	Yes	No	No	No	No
3.21.2	- Review Rate Travelling Allowance	Yes	Yes	Yes	No	No	No	No
3.21.3	- Class of Air Travel	Yes	Yes	Yes	No	No	No	No
3.21.4	- Time Off After Long Business Travel	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.21.5	- Airline Club Membership	Yes	Yes	Yes	No	No	No	No

3.22 Termination of Employment Termination of Employment Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.22.1	- Withdrawal of resignation - Age retirement	Yes	Yes	Yes	Yes	No	No	No
3.22.2	- Terminate employment - Death of an Employee (Determine that an employee is presumed to have died on a particular date)	Yes	P&C only	P&C only	P&C only	No	No	No
3.22.3	- Death of an Employee (Where it has been determined that an employee died on a particular date, make a payment as prescribed to the dependants, partner or legal representative)	No	P&C only	P&C only	P&C only	P&C only	No	No

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3.23 Work Health and Safety Work Health and Safety Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.23.1	- Vaccination Programs (Reimburse an employee the cost of the vaccine where they have paid for it themselves)	Yes	Yes	Yes	Yes	Yes	No	No
3.23.2	- Fitness for duty - Nominate a medical practitioner - Compensation	Yes	Yes	Yes	P&C only	P&C only	P&C only	P&C only
3.23.3	- Vaccination Programs (Arrange for employees to have vaccinations at NDIA’s expense)	Yes	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.23.4	- Undertake a rehabilitation program	No	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.23.5	- Determine an employee has refused or obstructed a medical examination - Determine that an employee has obstructed a person conducting the examination - Refusal to undertake a rehabilitation program	No	P&C only	P&C only	P&C only	No	No	No

3.24 Delegations for State Sourced Employees Delegations for State Sourced Employees Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.24.1	- Performance and discipline - Relocation leave - Ill health or death payment	Yes	Yes	Yes	P&C only	No	No	No
3.24.2	- Overtime — minimum payment - Time off in lieu of overtime - Annual leave loading allowance - Parental Leave — Secondary Caregiver - Defer leave loading allowance - Justice of the Peace leave	Yes	Yes	Yes	Yes	Yes	No	No
3.24.3	- Special parental leave - Make up time - Health & Safety Representative training leave	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.24.4	- Pre-natal leave — Employee - Pre-natal leave — Spouse - Pre-adoption leave - Performance sanction	Yes	Yes	Yes	Yes	Yes	No	No
3.24.5	- Transfer to a safe job - No safe job leave - Concurrent parental leave - Personal leave in excess of 13 weeks - Alcohol and drug related leave - Tuberculosis leave - Family violence leave - Emergency Services leave - Transfer to a lower position - Relocation — redundancy allowance	Yes	Yes	Yes	Yes	No	No	No
3.24.6	- Christmas Day loading allowance	Yes	Yes	Yes	Yes	P&C only	P&C only	P&C only
3.24.7	- Personal leave credit	No	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only

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Accountable Authority Instructions and Financial Authorisations

September 2021

Page 104 of 325

Introduction

These Accountable Authority Instructions (AAls) are issued by the Board of the National Disability Insurance Scheme Launch Transition 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 corporate Commonwealth entity (CCE), including the PGPA Act and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule). Compliance with the finance law is mandatory.

These AAls apply to all officials of the Agency and 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 comply with the terms of their relevant contract including, where applicable, observing these AAIs.

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

These AAls take effect from 10 September 2021 and are subject to annual review by the Board. The Board may, at its discretion, review these AAls at shorter intervals, if it considers any such review, either in whole or in part, to be required.

If there is any change to the PGPA Act or PGPA Rules after a review of these AAls and before the next review then to the extent that these AAls would be inconsistent to the PGPA Act and Rules, then the AAls must only be relied on and applied to the extent permitted by and consistent with the PGPA Act or PGPA Rules.

I hereby authorise the employees of the Agency set out in the Financial Authorisations, the powers, functions and responsibilities of the Financial Authorisations set out in Section 12 to be exercised in accordance with these AAIs.

All previous Financial Authorisations are revoked.

Dr Helen Nugent AO Chairman NDIA Board September 2021

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Accountable Authority Instructions

5.1 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 Scheme Launch Transition 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 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 CPO means Chief People Officer CPRs means Commonwealth Procurement Rules CRO means Chief Risk Officer ELT means Executive Leadership Team Executive Placement Program (EPP) officers means 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 AAIs 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

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Human Resources Delegations and Authorisations means delegations and authorisations under the Public Service Act 1999 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 National Contracts means mandatory whole-of-Government contracts to be used for certain types of expenditure (e.g. AOT, QBT and COS) NDIS Act means National Disability and Insurance Scheme Act 2013 (Cth) NDIS Operations Delegations means delegation by the CEO of powers and functions under 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 Public Service Act 1999 (Cth) 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 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 concepts, methodologies, inventions and understandings to inform policy, programs or service delivery SES means Senior Executive Service (SES) employees employed under the Public Service Act 1999 Significant issue means a significant issue for the purpose of section 19 of the PGPA Act Significant non-compliance means any serious breach, including:

serious breaches of the duties of officials, including any fraudulent activity by officials;
systemic issues reflecting internal control failings or high volume instances of non-compliance; and
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 You or you means any person required to comply with the AAIs.

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AAI - Corporate governance

6.1 Duty to keep the Board informed

    6.1.1  The Board must be advised as soon as practicable of all instances of significant non-compliance
        and anything that could be considered a significant issue under the PGPA Act that has impacted
          or may impact on the Agency’s operations.

6.2 Professional judgement

        You must comply with these AAIs, including the principles and requirements set out in these
           AAIs, and exercise your professional judgement when making decisions and taking actions. Your
           professional judgement must include consideration of the following:
                 a.   Is the proposed decision/action reasonable in the circumstances?
               b.   If there are resource implications, will the proposed decision/action represent a proper
               use of Agency resources?
                  c.  What risks are associated with the decision/action and can they be appropriately
             managed?
               d.   Is the decision or action proportionate in the circumstances?
                e.  Does the decision/action represent value for money?
                       f.  Ensure the authorisation is applied in accordance with the relevant legislation, policies
              and related procedures.

6.3 Duties of officials

    6.3.1   Sections 25 to 29 of the PGPA Act impose the following duties on all officials:
               a.   a duty of care and diligence;
              b.  a duty to act honestly, in good faith and for a proper purpose;
                 c.   a duty in relation to use of position;
              d.  a duty in relation to use of information; and
               e.  a duty to disclose interests.
    6.3.2  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.
    6.3.3  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.
    6.3.4   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.
    6.3.5  You must comply with the Agency’s policies.
    6.3.6   For further information refer to the AAI Quick Guide: Duties of Officials.

6.4 Financial authorisations

    6.4.1  The Financial Authorisations for officials in the Agency are detailed at section 12.

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      When making a decision or taking action you must consider whether there is authority under
          the [Financial Authorisations](/library/release-materials/4b82e7783bca-foi-24-25-1693-decision-documents-part2/material-001__9-financial-authorisations/) that is applicable.
            Prior to exercising an authorisation you must consider any recommendation/s from the relevant
            internal committee providing specialist advice.
    6.4.4  For further information refer to AAI Quick Guide: Delegations and Authorisations.

6.5 Risk management and fraud control

    6.5.1  The Board is accountable for the oversight of risks, and the CEO and the CRO are responsible for
          the implementation of the Agency’s [Risk Management Strategy](/library/release-materials/2564adc8b372-foi-20-21-0884-decision-document-final/material-001__risk-management-strategy/) (RMS). You must act, in
         accordance with the Agency’s RMS.
    6.5.2  Refer to Appendix A of the RMS for details of risk management roles and responsibilities. For
           further information contact risk.management@ndis.gov.au.
    6.5.3  You must act in accordance with the Agency’s Fraud and Corruption Control Plan, and
          contribute to a positive risk and fraud control culture within the Agency. For further information
          contact Scheme Integrity Branch at fraudreporting@ndis.gov.au.
    6.5.4  You must report any suspected fraudulent activity to the fraud reporting hotline on 1800 650
          717, via email to fraudreporting@ndis.gov.au or via Speak Up.

6.6 Insurance (Comcover and Comcare)

    6.6.1  The Agency is required to insure its assets and liabilities through Comcover, and to arrange
         workers compensation insurance through Comcare.
    6.6.2  Comcover requests and information must be directed to financialpolicy@ndis.gov.au.
    6.6.3  For further information refer to the Agency’s Finance Policies, General Insurance chapter.

6.7 Disclosure of interests

    6.7.1  You must disclose material personal interests relating to the affairs of the Agency.
    6.7.2  You must maintain a current Conflict of Interest Declaration and provide the declaration via the
         People and Culture Service Desk.
    6.7.3  For further information refer to the Conflict of Interest policy or submit your enquiry to the
         People and Culture service desk.

6.8 Accounts and records

    6.8.1  You must maintain appropriate accounts, records and non-financial performance information to
         demonstrate resources have been used appropriately, decisions made soundly, and how public
          resources have been used to achieve the purposes of the Agency.
    6.8.2  You must 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.
    6.8.3  Refer to the Agency’s Finance Policies, Accounts and Records chapter for further detail.

6.9 Audit

    6.9.1  You must cooperate with representatives of the CFO, Internal Audit, the Agency’s Audit
        Committee and the Australian National Audit Office (ANAO), including providing prompt and
          unfettered access to requested information, and responding to audit queries and
         recommendations in a timely manner.

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6.10 Systems

   6.10.1  If you are undertaking a project with a potential impact on the following systems you must seek
          approval from the CIO, CFO, CRO and the Agency’s Information Law and Privacy Team at
          privacy@ndis.gov.au and any additional business owners listed below:
                 a.  SAP CRM (Customer Relationship Manager) links participant and provider portals and
                 streamlines workload management and work allocation for planners and partners. SAP
          CRM will be replaced with the ACE business system. Business Owners are CIO and CFO.
               b.  ESSentials – Agency HR and Finance management – Business Owners are CPO and CFO.
                  c.  SAP R1P – Financial system – Business Owner is CFO.
               d.  Public Sector Collections and Disbursements (PSCD) – client platform within SAP which
                      facilitates Scheme payments. Business Owner is CFO.
   6.10.2 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.
   6.10.3 As required the system business owner must undertake the following:
                 a.  maintain a risk management plan and a business continuity plan (contingency plan) for
                the system, and review it objectively at least annually;
               b.  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;
                  c.  ensure that all risks are subject to appropriate controls;
               d.  have regard to the protection of privacy and consult with the Information Law and
                  Privacy Team at `redacted` as required, to identify, eliminate, mitigate and
             manage any real or potential privacy risk;
                e.  undertake sufficient assurance activity to satisfy that the controls for the system are
                 operating effectively and the system is performing as intended;
                       f.  comply with directions given by the CIO and the CFO relating to undertaking
               post-payment transactional testing; and
                 g.  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.

6.11 Exemptions

   6.11.1 The CEO, the CFO (up to the limits of their respective delegations) and the Board are the only
              officials who may grant an exemption from compliance with these AAIs or elect to apply
         paragraph 2.6 of the Commonwealth Procurement Rules (CPRs)1.

1 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 international peace and security, to protect human health, for the protection of essential security interests, or to protect national treasures of artistic, historic or archaeological value’ OFFICIAL 7 | Page ndis.gov.au Page 110 of 325

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AAI - Procurements, grants and other commitments and arrangements

7.1 Approving commitments of Agency money

    7.1.1  You must only approve expenditure if you are an official or you are authorised to do so (refer to
            [Financial Authorisations](/library/release-materials/4b82e7783bca-foi-24-25-1693-decision-documents-part2/material-001__9-financial-authorisations/)) and the following conditions are met:
                 a.  Relevant Commonwealth and Agency policies have been followed;
               b.  the expenditure complies with any specific requirements for that expenditure type
                  detailed in these AAIs;
                  c.  you are satisfied that the expenditure:
                                          i.   is supported by available budget;
                                          ii.   is appropriate and proper use of Agency money and achieves value for money;
                    and
                                         iii.  promotes the achievement of the Agency’s purposes, including any related
                          benefits to people living with disability;
               d.  forward commitment approval (in writing) has been provided if the commitment of
               Agency money extends beyond the current financial year; and
                e.  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.
    7.1.2  You must record any approval of a commitment of relevant money in writing (where not
         recorded directly in the relevant system).
    7.1.3  The CEO can provide written authorisation for the CFO to execute contracts on his/her behalf
       cuando required.

7.2 Entering into and varying arrangements

    7.2.1  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:
                 a.   it complies with the AAIs; and
               b.   is otherwise in accordance with any applicable Agency policy, direction or guidance.

7.3 Administering an arrangement

    7.3.1    If you are responsible for managing an arrangement you must:
                 a.  actively manage the arrangement throughout the term to ensure the objectives are
                 achieved;
               b.  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
                  c.   identify, assess and manage risks in respect of the arrangement/s you manage.
    7.3.2  For further information, refer to the Australian Government Contract Management Guide.

7.4 Procurement (buying goods and/or services)

    7.4.1  The Agency’s Procurement and Corporate Services Branch is your first point of contact for all
         procurement advice. For further information contact procurement@ndis.gov.au.

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    7.4.2  When undertaking a procurement you must procure goods and/or services in a manner
           consistent with the Commonwealth Procurement Rules2.
    7.4.3  You should consult with the Research and Evaluation Branch prior to procuring any research
         and/or evaluation services. For further information contact research@ndis.gov.au.

7.5 Grants

    7.5.1  You should approach and conduct grant opportunities in a manner that may enable compliance
          with the Commonwealth Grant Rules and Guidelines (CGRGs)3.
    7.5.2  For further information contact grants@ndis.gov.au.

7.6 Indemnities and other contingent liabilities

    7.6.1   Indemnities, guarantees, warranties and certain caps on liability (collectively referred to as
           ‘indemnities’ in these AAIs) may give rise to a contingent liability that is a cost to the Agency as
         a result of a future event.
    7.6.2  You must not enter into an arrangement that includes an indemnity on behalf of the Agency
           unless an exception applies at 7.6.4, or you have separate authorisation from the Board, CEO or
         CFO.
    7.6.3  As evidenced by a risk assessment:
                 a.  The Board can provide approval, where the likelihood of the event giving rise to the
                 contingent liability occurring is more than five per cent and the most probable cost is
             more than $30 million;
               b.  the CEO can provide approval, where the likelihood 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;
                  c.  CFO can provide approval, where the likelihood 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; and
               d.  indemnities in favour of the CFO and CEO require CEO and Board authorisation
                   respectively.
    7.6.4  Subject to compliance with the AAI Quick Guide: Indemnities and other contingencies, the
           following exceptions apply:
                 a.  indemnities included in the terms and conditions of vehicle rentals within Australia;
               b.  indemnities included in the terms and conditions of venue hire within Australia;
                  c.  indemnities included in the terms and conditions of equipment hire within Australia; and
               d.  car park licences within Australia.

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

2 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 (or where not possible, for example, use of AusTender reporting, comply with the intent of the CPRs) through this Instruction 3 While the Agency as a CCE is not bound by the CGRGs, the Board, as the Accountable Authority, intends NDIA staff to comply with the CGRGs through this Instruction OFFICIAL 9 | Page ndis.gov.au Page 112 of 325

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              officials of the Agency with particular reference to pecuniary penalties and legal costs4. For
       more information, contact Legal Services at `redacted: s22`.

7.7 Gifts, hospitality and sponsorship

    7.7.1  You must refer to 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).

7.8 Official travel

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

8. AAI - Making payments

8.1 Corporate credit cards

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

8.2 Gratuities

    8.2.1  You must not tip using Agency money in Australia.
    8.2.2  When travelling internationally for the Agency, tipping is acceptable if it is customary to do so in
           that country.

8.3 Payments to vendors

    8.3.1  The Agency’s standard payment terms for invoices is 20 calendar days upon receipt of a
            correctly rendered invoice, unless shorter maximum payment terms have been agreed between
          the Agency and the vendor.
    8.3.2  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.
    8.3.3  For further information refer to the Agency’s Finance Policies, Accounts and Records chapter.

8.4 Discretionary financial assistance

    8.4.1    If you receive a request for discretionary financial assistance from a person or organisation that
         has suffered detriment as a result of the Agency’s administration you must refer the claim
         immediately to Legal Services at legal.advice@ndis.gov.au.
    8.4.2    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 CCE5.

8.5 Claims and legal settlements

    8.5.1    If you become aware of a potential dispute or a legal proceeding, you must immediately refer
          the matter to Legal Services at legal.advice@ndis.gov.au.

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    8.5.2  You must only agree to a settlement of a dispute, claim or legal proceeding if:
                 a.  Legal Services has been consulted and the Chief Counsel or his/her delegate has
               approved the proposed settlement;
               b.  you have the Financial Authorisation to approve expenditure of this type; and
                  c.   all statutory requirements in relation to the committing of any settlement monies have
              been complied with.

8.6 Payments pending probate

    8.6.1  Payments pending probate can only be approved by the CEO or the CFO. For further
          information contact financialpolicy@ndis.gov.au.

9. AAI - Managing money

9.1 Managing money guidance

    9.1.1  You must refer to the Agency’s Finance Policies, Managing Money chapter for guidance on:
                 a.  receiving or managing appropriations;
               b.  receiving and banking money;
                  c.  management of bank accounts and banking; and
               d.  loss of Agency money.

9.2 Investments

    9.2.1  Investments must be made and managed in line with the Agency’s Finance Policies, Managing
       Money chapter and the PGPA Act. Refer to Financial Authorisation 5: Investments.

9.3 Borrowing

    9.3.1  The CEO and the CFO are authorised to enter into a credit arrangement if:
                 a.  the borrowing is the obtaining of credit by way of credit card, credit voucher or similar
                   credit facility; and
               b.  the agreement for the borrowing requires the amount borrowed to be repaid by the
               Agency within 90 days; or
                  c.  the borrowing is authorised by the Finance Minister in writing or otherwise authorised
               by the PGPA Rule.

10. AAI - Debts

10.1 General principles

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

10.2 Managing Agency debts

   10.2.1 Agency debt is an amount of money owed to the Agency, as a result of:
                 a.  amounts due from corporate debts, overpayments, fees, leases, rents, services provided
               by the Agency;

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               b.  sales of real and personal issued property owned by the Agency;
                  c.  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
               d.  fines, penalties, damages, interest and forfeitures.
   10.2.2 You must refer to the Agency’s Finance Policies, Agency Debt chapter for the identification,
       management and recovery of Agency debts.

10.3 Managing debts under NDIS Act (Scheme Debt)

   10.3.1 Scheme debt is an NDIS amount owed to the Agency, including as a result of:
                 a.  incorrect payment or overpayment to a provider or participant (including nominees
                  acting on behalf of participants);
               b.  compensation matters; and
                  c.  other debts relating to the operations of the NDIS Act.
   10.3.2  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 Operations
           Delegations.

11. AAI - Managing Agency property

11.1 Management and use of Agency property

   11.1.1 You must manage Agency property in accordance with the Agency’s Finance Policies, Asset
       Management chapter.
   11.1.2 You must not dispose of Agency property unless you have financial authorisation to do so as per
            Financial Authorisation 4: Disposal of Agency Assets.

11.2 Real property

  11.2.1  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 Land
          Acquisition Act 1989 (Cth) and any delegations that apply to the Agency under that Act, as and if
           applicable.

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AAI - Financial Authorisations

12.1 Financial Authorisation 1: Approve Proposed Expenditure 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 exercise your authority in accordance with your allocated budget.

List Number	Description of Authorisation/Function	CEO⁶	ELT⁷	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder⁸
12.1.1	Operational Expenditure	$30 million	$10 million	$5 million	$1 million	$200,000	$50,000	to limit of the facility
12.1.2	Partners in the Community Program (grants or procurement arrangements) Limited to line managers with PITC responsibilities	$30 million	$30 million	$20 million	nil	nil	nil	nil
12.1.3	Changes to pricing of reasonable and necessary supports impacting Scheme costs	$30 million	nil	nil	nil	nil	nil	nil
12.1.4	Expenditure of Program 1.1 funds (Scheme funds) for direct commissioning of supports for NDIS participants. Limited to line managers with direct commissioning responsibilities.	$30 million	$10 million	$5 million	$1 million	$200,000	$50,000	nil
12.1.5	Research and Evaluation projects	$30 million	nil	nil	nil	nil	nil	nil
12.1.6	Consultants	$20 million	nil	nil	nil	nil	nil	nil
12.1.7	Domestic travel	$50,000	$20,000	$10,000	$5,000	$500	nil	nil
12.1.8	International travel (CEO trips to be approved by the Chairman)	$50,000	nil	nil	nil	nil	nil	nil
12.1.9	Official Hospitality	$100,000	$20,000	$2,000	$500	nil	nil	nil
12.1.10	Food and Beverage	$100,000	$10,000	nil	nil	nil	nil	nil
12.1.11	Giving of gifts	$5,000	nil	nil	nil	nil	nil	nil
12.1.12	Other grants	$30 million	$1 million	$500,000	nil	nil	nil	nil
12.1.13	Sponsorship	$100,000	$10,000	$1,000	$200	nil	nil	nil
12.1.14	Property (leases and capital works) Limited to line managers with property responsibilities	$30 million	$20 million	$10 million	$5 million	$2 million	$100,000	up to $10,000
12.1.15	ICT or Security expenditure Limited to line managers with ICT/Security responsibilities	$30 million	$10 million	$5 million	$1 million	$200,000	$50,000	nil

⁶ Any Financial Authorisations not specifically authorised in this attachment (e.g. in excess of the CEO’s authorisation) may be exercised by the Board. Any contractual variation that increases the value of the original contract to over $30m or the variation value is greater than $20m must be referred to the Board. ⁷ ELT have the same Financial Authorisation regardless of SES level. ⁸ Incl. Cabcharge card holders, eTag users & fuel card users.

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12.2 Financial Authorisation 2: Enter or Vary an Arrangement

List Number	Description of Authorisation/Function	CEO⁶	CFO	ELT⁷	SES Band 3	SES Band 1	EL2	EL1	Credit Card Holder⁸
12.2.1	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)	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes — to limit of the facility (e.g. credit card transactional limit)
12.2.2	Execute contract on behalf of CEO (up to limits of financial authorisation of the CEO)	N/A	Yes	No	No	No	No	No	No
12.2.3	Vary a property arrangement up to 10% of the original value (limited to line managers with Property responsibilities and up to limits at 12.1.14)	Yes	Yes	N/A	N/A	Yes	Yes	No	No
12.2.4	Enter an arrangement including a contract, agreement, grant, deed or understanding (no commitment of Agency funds)	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No
12.2.5	Arrangement including a contingent liability⁹ (refer to section 7.6)	Yes	Yes	No	No	No	No	No	No

12.3 Financial Authorisation 3: Manage a Debt Waive an Agency debt, defer time for payment, agree to payment by instalment, write-off (excluding Scheme debt, under NDIS Act provisions — refer Scheme Debt Policy)

List Number	Description of Authorisation/Function	CEO⁶	CFO	BM Finance
12.3.1	Agency Debt Waiver	$200,000	$100,000	$50,000
12.3.2	Agency Debt Write-off, Deferral and instalment	$500,000	$200,000	$100,000

12.4 Financial Authorisation 4: Disposal of Agency Assets

List Number	Description of Authorisation/Function	CEO	CFO, CIO, CRO	Branch Managers Finance, Procurement & Corporate Services, ICT, Security	EL2 Finance, EL2 Property, EL2 ICT, EL2 Security
12.4.1	Limitations/Categories of Assets (net book value)	Limit of balance	$15 million	$2 million	$200,000

12.5 Financial Authorisation 5: Investments

List Number	Description of Authorisation/Function	CEO	CFO	Branch Manager Finance	EL2 Responsible for Treasury Operations
12.5.1	Investments Individual investments as per 9.2	Limit of balance	$2 billion	$500 million	$100 million

⁹ Any indemnity in favour of the CFO must be authorised by the CEO and any indemnity in favour of the CEO must be authorised by the Board.

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Document Management

Overview:

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

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DOCUMENT 8

NDIA HR Delegations, Accountable Authority Instructions and Financial Authorisations Manual

July 2022

Page 119 of 325

Table of contents

1 General Instructions ……………………………………………………………………………………………….. 3 2 Human Resources Instructions ……………………………………………………………………………….. 3 3 Human Resources Delegations ……………………………………………………………………………….. 6 3.1 Allowances and Reimbursements …………………………………………………………………………. 6 3.2 Balancing Work and Personal Life ……………………………………………………………………… 6 3.3 Classifications and Positions (non-SES) ………………………………………………………………… 6 3.4 Code of Conduct ……………………………………………………………………………………………….. 6 3.5 Consultation and Communication ……………………………………………………………………… 7 3.6 Delegation ………………………………………………………………………………………………………… 7 3.7 Dispute Resolution …………………………………………………………………………………………….. 7 3.8 Redeployment, Redundancy and Retention (non-SES) …………………………………………. 8 3.9 Guidelines ………………………………………………………………………………………………………… 8 3.10 Hours of Work and Working Arrangements ……………………………………………………………. 9 3.11 Learning and Development ………………………………………………………………………………… 10 3.12 Leave …………………………………………………………………………………………………………….. 10 3.13 Recruitment – Promotion, Movement, Assignment of Duties (non-SES) ……………………. 12 3.14 Recruitment – Engagement ……………………………………………………………………………….. 12 3.15 Recruitment – Vacancies …………………………………………………………………………………… 13 3.16 Relocation ………………………………………………………………………………………………………. 13 3.17 Remote Locality Assistance ……………………………………………………………………………….. 13 3.18 Remuneration ………………………………………………………………………………………………….. 13 3.19 Review of Actions …………………………………………………………………………………………….. 14 3.20 State of the Service Report ………………………………………………………………………………… 15 3.21 Travel* ……………………………………………………………………………………………………………. 15 3.22 Termination of Employment ……………………………………………………………………………….. 15 3.23 Delegations for State Sourced Employees ……………………………………………………….. 16 4 Introduction …………………………………………………………………………………………………………. 18 5 Accountable Authority Instructions ……………………………………………………………………….. 19 5.1 Terms you need to know …………………………………………………………………………………… 19 6 AAI - Corporate governance ………………………………………………………………………………….. 21 6.1 Duty to keep the Board informed ……………………………………………………………………… 21 6.2 Professional judgement …………………………………………………………………………………….. 21 6.3 Duties of officials ……………………………………………………………………………………………… 21 6.4 Financial Authorisations…………………………………………………………………………………… 21 6.5 Risk management and fraud control ……………………………………………………………………. 22 6.6 Insurance (Comcover and Comcare) …………………………………………………………………… 22 6.7 Disclosure of interests ……………………………………………………………………………………. 22 6.8 Accounts and records ……………………………………………………………………………………. 22 6.9 Audit ………………………………………………………………………………………………………………. 23 6.10 Systems …………………………………………………………………………………………………………. 23 6.11 Exemptions…………………………………………………………………………………………………. 23 7 AAI - Procurements, grants and other commitments and arrangements …………….. 24

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7.1 Approving commitments of Agency money …………………………………………………………… 24 7.2 Entering into and varying arrangements ………………………………………………………………. 24 7.3 Administering an arrangement ……………………………………………………………………… 25 7.4 Procurement (buying goods and/or services) ………………………………………………………… 25 7.5 Grants ……………………………………………………………………………………………………………. 25 7.6 Indemnities and other contingent liabilities ……………………………………………………….. 25 7.7 Gifts, hospitality and sponsorship ……………………………………………………………………… 26 7.8 Official travel ………………………………………………………………………………………………….. 26 8 AAI - Making payments ……………………………………………………………………………………. 26 8.1 Corporate credit cards ……………………………………………………………………………………. 26 8.2 Gratuities ………………………………………………………………………………………………………… 27 8.3 Payments to vendors ……………………………………………………………………………………. 27 8.4 Discretionary financial assistance ……………………………………………………………………… 27 8.5 Claims and legal settlements ……………………………………………………………………… 27 8.6 Payments pending probate ……………………………………………………………………… 27 9 AAI - Managing money ……………………………………………………………………………………. 27 9.1 Managing money guidance ………………………………………………………………………………… 27 9.2 Investments ………………………………………………………………………………………………….. 28 9.3 Borrowing ………………………………………………………………………………………………….. 28 10 AAI - Debts ………………………………………………………………………………………………….. 28 10.1 General principles…………………………………………………………………………………………….. 28 10.2 Managing Agency debts ……………………………………………………………………………………. 28 10.3 Managing debts under NDIS Act (Scheme Debt) …………………………………………………… 28 11 AAI - Managing Agency property ………………………………………………………….. 28 11.1 Management and use of Agency property ……………………………………………………….. 28 11.2 Real property …………………………………………………………………………………………… 29 12 AAI - Financial Authorisations ……………………………………………………………………… 30 12.1 Financial Authorisation 1: Approve Proposed Expenditure ……………………………………… 30 12.2 Financial Authorisation 2: Enter or Vary an Arrangement ……………………………………….. 31 12.3 Financial Authorisation 3: Manage a Debt ……………………………………………………………. 31 12.4 Financial Authorisation 4: Disposal of Agency Assets …………………………………………. 31 12.5 Financial Authorisation 5: Agency Asset Write-offs …………………………………………. 31 12.6 Financial Authorisation 6: Investments ……………………………………………………….. 32

                             Page 121 of 325

1 General Instructions 1.1 This document sets out what employees can and cannot approve. It covers Human Resources delegations, Accountable Authority Instructions and Financial Authorisations for the National Disability Insurance Agency (NDIA). It does not cover delegations that arise from the National Disability Insurance Scheme Act 2013 (NDIS Act) Instrument of Delegation, or Human Resources delegations and Finance authorisations pertaining to the Executive Placement Program (which are executed as separate instruments). 1.2 Any delegations relating to operational matters by an officer or statutory authority empowered under the NDIS Act Instrument of Delegation will not be affected by this document. 1.3 Compliance: 1.3.1 Delegates who exceed the scope of their delegations may have their delegations withdrawn by the Chief Executive Officer without notice, in addition to other disciplinary action. 1.3.2 All delegations must be exercised in accordance with the relevant legislation, the Australian Public Service Values, Employment Principles and Code of Conduct and relevant Agency policies, directions and instructions. 1.4 You must comply with the principles and requirements set out in this NDIA Delegations Manual and exercise your professional judgement when making decisions and taking actions. Your professional judgement must include consideration of the following: 1.4.1 Is the proposed decision/action reasonable in the circumstances? 1.4.2 If there are resources implications, will the proposed decision/action represent a proper use of Agency resources? 1.4.3 What risks are associated with the decision/action and can they be appropriately managed? 1.4.4 Is the decision or action proportionate in the circumstances? 1.4.5 Does the decision/action represent Value for Money (VFM)? 1.4.6 Ensure the delegation is applied in accordance with the relevant legislation, policies and related procedures 2 Human Resources Instructions 2.1 The Public Service Act 1999 (PS Act) provides the CEO (as employer) with powers and functions in relation to the employment and management of employees. The CEO has delegated some of these powers and functions to particular positions. 2.2 If you do not manage employees, you cannot exercise any HR delegations. 2.2.1 The table below sets out the Human Resources (HR) delegations you have in relation to employees that are in your reporting line or report to you. 2.2.2 For each row in the table below a YES confirms that the position has the authorisation to approve the delegated function. In seeking a delegate’s approval, it will be either your line manager, if indicated as YES or the next applicable delegate in your reporting line showing a YES.

                             Page 122 of 325

2.2.3 If you intend to exercise a HR delegation that may result in the commitment or incurring of expenditure, you must first ensure either (a) you have a financial authorisation that allows you to commit or incur that expense, or (b) the expense is approved by someone who has an appropriate financial authorisation. See Section 12 for Financial Authorisations. 2.2.4 HR delegations are attached to a ‘position’ in the organisational structure and not an ‘individual’. As such, whoever is occupying the position (in either a continuing, acting or fixed term capacity) automatically assumes the delegations for the period they are undertaking the role.

                        Page 123 of 325

Human Resources Delegations

                      Page 124 of 325

3 Human Resources Delegations

The full list of HR Delegations are available on the intranet. Targeted hyperlinks are embedded in each of the category headings in the table below which will provide the detail on how those delegations are exercised, and what is covered by each summary topic.

3.1 Allowances and Reimbursements

Allowances and Reimbursements Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.1.1	- Support for professionals - Workplace contact officer allowance - Community language allowance (CLA) - Remote locality field allowance - Loss or damage to clothing or personal effects	Yes	Yes	Yes	Yes	P&C only	No	No
3.1.2	- Motor vehicle allowance - Excess fares	Yes	Yes	Yes	No	No	No	No
3.1.3	Excess travelling time	Yes	Yes	Yes	Yes	No	No	No

3.2 Balancing Work and Personal Life

Balancing Work and Personal Life Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.2.1	- School holiday family care subsidy - Extra family care costs	Yes	Yes	Yes	Yes	Yes	No	No

3.3 Classifications and Positions

Classifications and Positions (non-SES) Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.3.1	- Create positions - Allocation of classification to employees and to group of duties	Yes	Yes	P&C only	P&C only	No	No	No
3.3.2	- Allocation of classification — Section 26 Agreement - Training related	Yes	P&C only	P&C only	P&C only	No	No	No
3.3.3	Broadbanding — establish further levels of broadbanding or advance an employee to a higher classification in the broadband.	No	P&C only	P&C only	No	No	No	No
3.3.4	Work level standards	Yes	P&C only	P&C only	No	No	No	No

3.4 Code of Conduct

Code of Conduct Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.4.1	Establish procedures	No	P&C only	P&C only	No	No	No	No
3.4.2	- Ensure access to procedures - Decision maker appointment	Yes	P&C only	P&C only	P&C only	No	No	No
3.4.3	- Decision maker determination - Sanctions and suspension	Yes	Yes	Yes	P&C only	P&C only	No	No
3.4.4	- APSC code investigation or sanction - Merit protection Commissioner code investigation	Yes	P&C only	P&C only	No	No	No	No

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3.5 Consultation and Communication

Consultation and Communication Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.5.1	Consultation — changes to HR policy or guidelines	Yes	Yes	Yes	No	No	No	No
3.5.2	Consultation - major change	Yes	Yes	Yes	Yes	P&C only	No	No
3.5.3	Consultation - major change to confidential or commercially sensitive information	Yes	Yes	P&C only	P&C only	No	No	No
3.5.4	Membership of the ACN	No	P&C only	P&C only	No	No	No	No

3.6 Delegation

Delegation Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.6.1	Sub-delegation	Yes	P&C only	P&C only	No	No	No	No

3.7 Dispute Resolution

Dispute Resolution Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.7.1	Disclosure of personal information	Yes	Yes	Yes	P&C only	P&C only	P&C only	P&C only
3.7.2	Dispute resolution - appoint and release another person, organisation or association to accompany and/or represent employee in a dispute	Yes	Yes	Yes	P&C only	No	No	No
3.7.3	Dispute resolution - give a direction to perform other available work	Yes	Yes	Yes	Yes	P&C only	P&C only	P&C only
3.7.4	Dispute resolution - Initiate internal discussion to resolve a dispute	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.7.5	Dispute Resolution - refer and/or settle with Fair Work Commission	Yes	P&C only	P&C only	P&C only	No	No	No

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3.8 Redeployment, Redundancy and Retention (non-SES)

Redeployment, Redundancy and Retention (non-SES) Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.8.1	Compulsory moves between agencies - Redeployment and Redundancy - Approve allowances to be included as salary for redundancy pay purposes - Recognise previous continuous service for purpose of calculating redundancy payment - Agree to terminate an employee within the notice period and pay compensation for the unexpired portion of the period - Reduce an excess employee’s classification in order to secure them alternative employment - Approve salary maintenance for the balance of the retention period for an excess employee who has had their classification reduced	Yes	P&C only	P&C only	P&C only	No	No	No
3.8.2	Redeployment and Redundancy - Formally offer an employee a voluntary redundancy - Approve: Reimburse an employee considering voluntary redundancy up to $500 for career/financial counselling. Reasonable time off on full pay for employee to attend interviews. Reimburse agreed reasonable travel and incidental expenses, For excess employees leave with pay and/or reasonable travel and incidental expenses to employee seeking alternative employment	No	P&C only	P&C only	No	No	No	No
3.8.3	Redeployment and Redundancy - Deem as reasonable an extension of the retention period as a result of a period/s of leave being taken - With the employee’s agreement, terminate the employee during the retention period under s29 of PS Act and pay out balance of retention period as a lump sum if satisfied there is insufficient work available	Yes	P&C only	P&C only	No	No	No	No
3.8.4	Redeployment and Redundancy - Notify managers, employees, and employee representatives that a significant excess staffing situation may arise - Verbally notify an employee, and where they choose their representatives that the employee is likely to become excess - Formally notify in writing potentially excess employees of the situation and assistance available, and invite employees who are not potentially excess to requirements to express an interest in voluntary redundancy	Yes	Yes	No	No	No	No	No

3.9 Guidelines

Guidelines Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.9.1	Issue Guidelines	Yes	P&C only	P&C only	P&C only	No	No	No

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3.10 Hours of Work and Working Arrangements

Hours of Work and Working Arrangements Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.10.1	- Work Pattern - Approve an employee’s work pattern within the Agency’s agreed span of hours from Monday to Friday - Vary an employee’s work pattern - Recording Hours Worked - Flextime (Approve the use of flextime, credit hours, for an employee up to 5 consecutive days) - Teleworking (Approve regular, temporary or intermittent arrangements)	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.10.2	- Work Pattern (Approve an employee’s work pattern outside of the bandwidth) - Flextime - Approve the use of flextime (credit hours) for an employee in excess of 5 consecutive days - Approve payment of a flex balance in excess of 37.5 hours at ordinary rates - Teleworking (Review, vary, and/or terminate teleworking arrangements with the agreement of the employee) - Flexible working arrangements for Executive Level employees - Public Holidays substitution - Restriction Duty - Overtime - Rest Period	Yes	Yes	Yes	Yes	No	No	No
3.10.3	- Work Pattern - Direct an employee’s work pattern to be 8:30am to 12:30pm and 1:30pm to 5:00pm Monday to Friday - Vary an agreed work pattern prior to the agreed end date, if considered to be in the best interest of the Agency) - Flexible Working Arrangements (including part-time work) - Job Sharing - Emergency Duty - Overtime - Approve payment of overtime to APS 1-6 employees, and equivalents - Direct an employee to work overtime - Time Off In-Lieu - Meal Allowance	Yes	Yes	Yes	Yes	Yes	No	No
3.10.4	Shiftwork (Approve shiftwork payments)	Yes	Yes	Yes	Yes	Yes	P&C only	P&C only
3.10.5	- Flextime (Direct an employee who has a negative flex debit of more than 22.5 hours to use approved annual leave or have salary payments reduced to cancel the excess debit) - Teleworking (Approve long term teleworking arrangements up to 12 months) - Shiftwork - Approve shiftwork arrangements - Approve an annual shift allowance in lieu of penalty rates	Yes	Yes	Yes	P&C only	No	No	No

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3.11 Learning and Development

Learning and Development Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.11.1	Study and Professional Development Financial Support	Yes	Yes	Yes	P&C only	No	No	No
3.11.2	Approve Study and Professional Development Support - Approved Scheme - Non-ongoing employees	Yes	Yes	Yes	Yes	No	No	No

3.12 Leave

Leave Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.12.1	- Annual Leave (Grant an employee annual leave on full or half pay at any time) - NAIDOC Week Leave	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.12.2	- Maternity Leave - Approve an application for permission to be absent on maternity leave for up to 52 weeks from specified date - Grant additional two weeks paid leave to be taken immediately following the first 12 weeks of maternity leave, on full or half pay) - Personal / Carers Leave - Approve an application for personal leave with pay where employee has available credits, with the exception of carers leave in excess of 10 consecutive working days - Request an employee produce satisfactory medical evidence or other supporting documentation to support any period of personal leave - Grant personal leave without pay, with the exception of carers leave in excess of 20 consecutive days - Compassionate Leave - Adoption/Foster/ Permanent Care Leave	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.12.3	- Annual Leave (Direct an employee who has accrued more than 40 days credit to take a period of annual leave) - Cultural Leave - Defence Reserve Leave - Supporting Partner Leave - War Service Sick Leave - Long Service Leave (Grant LSL on full or half pay after 10 years’ service)	Yes	Yes	Yes	Yes	Yes	No	No
3.12.4	- Annual Leave — Voluntary Cash Out - Community Volunteering Leave - Parental Leave - Purchased Leave - Reimbursement of Costs on Cancellation of Leave - Personal / Carers Leave - Approve an application for carers leave in excess of 10 consecutive working days, and up to one month - Approve where employee has exhausted personal leave credits - for periods of up to 10 working days - Miscellaneous Leave - Approve application for miscellaneous leave with pay for periods of up to 10 working days	Yes	Yes	Yes	Yes	No	No	No

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.12.4 (cont.)	- Approve application for miscellaneous leave without pay To Count As Service (TCAS) or Not To Count As Service (NTCAS) for periods of up to 1 month	Yes	P&C only	P&C only	P&C only	No	No	No
3.12.5	- Personal / Carers Leave (Approve future personal leave for illness and/or injury purposes as being with a medical or other medical evidence) - Unauthorised Absence (Determine an employee’s absence without approval as an unauthorised absence) - Grant or refuse an application to resume duty/provide reasons for refusal	Yes	Yes	P&C only	P&C only	P&C only	P&C only	P&C only
3.12.6	Personal / Carers Leave (Approve employee’s request to convert personal leave credits to half pay)	Yes	Yes	Yes	Yes	Yes	P&C only	P&C only
3.12.7	Maternity Leave (Review decision refusing permission to resume duty)	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.12.8	- Sabbatical Leave - Personal / Carers Leave (Approve where employee has exhausted personal leave credits - for periods of up to 1 month) - Miscellaneous Leave - Approve application for miscellaneous leave with pay for periods of up to 1 month - Approve application for miscellaneous leave without pay To Count As Service (TCAS) or Not To Count As Service (NTCAS) for periods of up to 12 month	Yes	Yes	Yes	P&C only	No	No	No
3.12.9	- Long Service Leave - Grant on full salary in specified circumstances with less than 10 years’ service - Authorise payment in lieu upon cessation/death in specified circumstances, before 10 years’ service - Determine period of full pay LSL deemed to have been granted, for certain recognised service where it is not granted at full or half pay - Determine period of LSL deemed granted in respect of certain recognised service where a payment in lieu of LSL has been made - Determine that an employee’s death be presumed to have occurred on a specified date - Have regard to losses of dependants for payment(s) in lieu after death - Authorise payment(s) to legal personal representative after death - Appoint and authorise payment to trustee(s) where payee has a legal disability - Pay amount to Commonwealth after death in specified circumstances - Authorise payment of excess amounts under specified transitional provisions - Certify periods in respect of which higher duties would have been performed	Yes	P&C only	P&C only	P&C only	P&C only	No	No

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.12.10	Leave without pay	Yes	P&C only	P&C only	P&C only	No	No	No
3.12.11	Portability of Leave	Yes	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.12.12	- Long Service Leave - Authorise payment in lieu upon cessation or death after 10 years’ service - Determine that a period of leave of absence without pay is to be included in a period of service for LSL purposes	No	P&C only	P&C only	P&C only	P&C only	No	No
3.12.13	- Long Service Leave - Recognise prior service for LSL purposes - Deem service is continuous where termination was due to ill health and recommencement is within 12 months of specified occurrences	No	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.12.14	- Personal / Carers Leave (Approve where employee has exhausted personal leave credits - for periods of up to 3 months) - Miscellaneous Leave (Approve application for miscellaneous leave with pay for periods of up to 3 months)	Yes	Yes	P&C only	P&C only	No	No	No

3.13 Recruitment — Promotion, Movement, Assignment of Duties (non-SES)

Recruitment — Promotion, Movement, Assignment of Duties (non-SES) Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.13.1	Assignment of duties [includes promotion/ temporary transfer (including HDA)/transfer]	Yes	Yes	Yes	Yes	P&C only	P&C only	P&C only
3.13.2	Promotion — agree to date of effect	Yes	Yes	Yes	Yes	P&C only	No	No
3.13.3	Movements between agencies	Yes	Yes	Yes	P&C only	No	No	No
3.13.4	Reduction without consent	Yes	P&C only	P&C only	P&C only	No	No	No
3.13.5	- Independent Selection Advisory Committee (ISAC) - Promotion Review Committee (PRC) - Promotion on completion of appointment to a statutory office - Decisions that must be notified in the Public Service Gazette (the Gazette) - Cancel a specified decision - Restrict employment opportunity - Requirement to notify vacancy	Yes	P&C only	P&C only	P&C only	P&C only	No	No

3.14 Recruitment — Engagement

Recruitment — Engagement Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.14.1	Medical (where this is a condition of their employment)	Yes	Yes	Yes	Yes	P&C only	P&C only	P&C only
3.14.2	- Engage Australian Citizens - Engage a person in the service of State or Territory as a non-ongoing employee - Agreement to engage a person from a state or territory jurisdiction	Yes	Yes	Yes	P&C only	No	No	No
3.14.3	Engage a non-ongoing employee as an ongoing employee	Yes	P&C only	P&C only	No	No	No	No
3.14.4	Engaging a Redundancy Benefit Recipient	Yes	P&C only	P&C only	P&C only	No	No	No

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.14.5	- Engage non Australian citizens - Overseas Engagement	No	P&C only	No	No	No	No	No

3.15 Recruitment — Vacancies

Recruitment — Vacancies Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.15.1	Vacancy (Ensure that, as far as practicable, non-ongoing vacancies (specified term or task of 12 months or less or irregular or intermittent) are notified to the community)	Yes	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only

3.16 Relocation

Relocation Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.16.1	- Fixed Term Relocation - Approve reimbursement for reunion purposes of an eligible employee on fixed term relocation - Approve travel (to a locality other than the employee’s former locality) for reunion purposes of an eligible employee on a fixed term relocation - Approve motor vehicle travel for an employee undertaking a fixed term relocation	Yes	Yes	No	No	No	No	No
3.16.2	Relocation — Compulsory (Approve payment of relocation support of up to $20,000 for compulsory moves in certain circumstances) - Relocation — Prescribed Incidental Allowance - Fixed Term Relocation (Certify in writing duties are critical to the operating efficiency of the Agency)	Yes	Yes	No	No	No	No	No
3.16.3	Relocation — Compulsory (Approve payment of relocation support of up to $40,000 for compulsory moves in certain circumstances)	Yes	Yes	No	No	No	No	No

3.17 Remote Locality Assistance

Remote Locality Assistance Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.17.1	Remote Locality Assistance (excluding fares)	Yes	Yes	Yes	Yes	No	No	No
3.17.2	Remote Locality Leave Fares and Other Fares Assistance	Yes	Yes	Yes	No	No	No	No
3.17.3	Establish a New Remote Locality	No	P&C only	No	No	No	No	No
3.17.4	Contribution to employee housing	Yes	P&C only	No	No	No	No	No

3.18 Remuneration

Remuneration Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.18.1	- Salary Advancement - Higher Duties Allowance (HDA) (Approve the payment of HDA for a minimum period of one	Yes	Yes	Yes	Yes	Yes	No	No

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.18.1 (cont.)	week to a maximum period of 6 months, dependent on evidence of prior approval being granted)
3.18.2	- Outside Employment - Higher Duties Allowance (HDA) - Approve HDA for a minimum period of one week - Approve HDA at higher salary having a regard to relevant criteria, dependant on evidence of prior approval being granted - Approve a rate of payment when an employee performs part duties on HDA, dependant on evidence of prior approval being granted	Yes	Yes	Yes	Yes	No	No	No
3.18.3	Professional Membership Reimbursement	Yes	Yes	Yes	P&C only	No	No	No
3.18.4	- Remuneration and conditions - Forfeiture of additional remuneration - Legal Officer - Professional Officer - Judgement debts	Yes	P&C only	P&C only	No	No	No	No
3.18.5	- Graduates - APS Cadets - Indigenous Australian Government Development Program (IAGDP)	No	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.18.6	- Superannuation - Superannuation allowance - Supported Salary Rates	Yes	P&C only	P&C only	P&C only	No	No	No
3.18.7	Salary Maintenance	No	P&C only	P&C only	P&C only	No	No	No
3.18.8	Individual Flexibility Arrangement (IFA) - Agree to make and vary the effect of terms of the EA by agreeing to, and signing, an IFA and ensure the IFA terms meet prescribed criteria subject to relevant specifications	No	P&C only	P&C only	No	No	No	No
3.18.9	Individual Flexibility Arrangement (IFA) - Terminate an IFA in accordance with relevant conditions	Yes	Yes	No	No	No	No	No

3.19 Review of Actions

Review of Actions Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.19.1	Receive and conduct a review of action (Receive and conduct a review of action application from an employee and review the action and attempt to resolve the employees concerns about the action) - Decision regarding request	Yes	Yes	Yes	P&C only	P&C only	P&C only	P&C only
3.19.2	Determine outcome of review of action	Yes	Yes	Yes	P&C only	P&C only	No	No
3.19.3	Provide application and documents to MPC - Provide documents or information of APS employee (Provide the person or committee conducting review on behalf of the Merit Protection Commissioner information or documents in the way, and at or within the time, stated in the relevant notice)	Yes	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.19.4	Provide documents or information of former APS employee (Provide the Merit Protection Commissioner information or documents in the way, and at or within the time, in respect of a former APS employee requesting a	Yes	P&C only	P&C only	P&C only	P&C only	No	No

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.19.4 (cont.)	review of a determination of breach of the Code of Conduct)
3.19.5	- Refer application to the MPC - Make decisions about MPC recommendations	Yes	P&C only	P&C only	P&C only	No	No	No

3.20 State of the Service Report

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.20.1	State of the Service report	Yes	P&C only	P&C only	No	No	No	No

3.21 Travel*

*(to the extent outlined in Financial Authorisations per 12.1.7, and 12.1.8) Travel Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.21.1	Travelling Allowance	Yes	Yes	Yes	No	No	No	No
3.21.2	Review Rate Travelling Allowance	Yes	Yes	Yes	No	No	No	No
3.21.3	Class of Air Travel	Yes	Yes	Yes	No	No	No	No
3.21.4	Time Off After Long Business Travel	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.21.5	Airline Club Membership	Yes	Yes	Yes	No	No	No	No

3.22 Termination of Employment

Termination of Employment Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.22.1	- Withdrawal of resignation - Age retirement	Yes	Yes	Yes	Yes	No	No	No
3.22.2	- Terminate employment - Death of an Employee (Determine that an employee is presumed to have died on a particular date)	Yes	P&C only	P&C only	P&C only	No	No	No
3.22.3	Death of an Employee (Where it has been determined that an employee died on a particular date, make a payment as prescribed to the dependants, partner or legal representative)	No	P&C only	P&C only	P&C only	P&C only	No	No

Work Health and Safety

Work Health and Safety Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.23.1	Vaccination Programs (Reimburse an employee the cost of the vaccine where they have paid for it themselves)	Yes	Yes	Yes	Yes	Yes	No	No
3.23.2	- Fitness for duty - Nominate a medical practitioner - Compensation	Yes	Yes	Yes	P&C only	P&C only	P&C only	P&C only
3.23.3	Vaccination Programs (Arrange for employees to have vaccinations at NDIA’s expense)	Yes	P&C only	P&C only	P&C only	P&C only	No	No
3.23.4	Undertake a rehabilitation program	No	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only
3.23.5	Determine an employee has refused or obstructed a medical examination	No	P&C only	P&C only	P&C only	No	No	No

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List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.23.5 (cont.)	- Determine that an employee has obstructed a person conducting the examination - Refusal to undertake a rehabilitation program	Yes	P&C only

3.23 Delegations for State Sourced Employees

Delegations for State Sourced Employees Link

List Number	Description of Delegation / Function	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	APS6	APS5
3.24.1	- Performance and discipline - Relocation leave - Ill health or death payment	Yes	Yes	Yes	P&C only	No	No	No
3.24.2	- Overtime — minimum payment - Time off in lieu of overtime - Annual leave loading allowance - Parental Leave — Secondary Caregiver - Defer leave loading allowance - Justice of the Peace leave	Yes	Yes	Yes	Yes	Yes	No	No
3.24.3	- Special parental leave - Make up time - Health & Safety Representative training leave	Yes	Yes	Yes	Yes	Yes	Yes	Yes
3.24.4	- Pre-natal leave — Employee - Pre-natal leave — Spouse - Pre-adoption leave - Performance sanction	Yes	Yes	Yes	Yes	Yes	No	No
3.24.5	- Transfer to a safe job - No safe job leave - Concurrent parental leave - Personal leave in excess of 13 weeks - Alcohol and drug related leave - Tuberculosis leave - Family violence leave - Emergency Services leave - Transfer to a lower position - Relocation — redundancy allowance	Yes	Yes	Yes	Yes	No	No	No
3.24.6	Christmas Day loading allowance	Yes	Yes	Yes	Yes	P&C only	P&C only	P&C only
3.24.7	Personal leave credit	No	P&C only	P&C only	P&C only	P&C only	P&C only	P&C only

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Accountable Authority Instructions and Financial Authorisations

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4 Introduction

These Accountable Authority Instructions (AAIs) 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 AAIs form part of the finance law and ensure that the Agency complies with the requirements of a Corporate Commonwealth Entity (CCE), including the PGPA Act and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule). Compliance with the finance law is mandatory.

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

The Chief Financial Officer can issue additional policies, procedures, practice guidance and directions to support instructions outlined in these AAIs. The Agency’s AAI Quick Guides are available to provide additional guidance to support the AAIs.

These AAIs take effect from 1 July 2022 and are subject to annual review by the Board. The Board may, at its discretion, review these AAIs at shorter intervals, if it considers any such review, either in whole or in part, to be required.

If there is any change to the PGPA Act or PGPA Rule after a review of these AAIs and before the next review then to the extent that these AAIs would be inconsistent to the PGPA Act and PGPA Rule, then the AAIs must only be relied on and applied to the extent permitted by and consistent with the PGPA Act or PGPA Rule.

All previous Financial Authorisations are revoked.

Dr Denis Napthine AO Chairman NDIA Board 8 July 2022

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5 Accountable Authority Instructions

5.1 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 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
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
CPO means Chief People Officer
CPRs means Commonwealth Procurement Rules
CRO means Chief Risk Officer
ELT means Executive Leadership Team
Executive Placement Program (EPP) officers means 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 AAIs
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

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Material means when something is relevant, significant or important in its context
National Contracts means mandatory whole-of-Government contracts to be used for certain types of expenditure (e.g., AOT, QBT and COS)
NDIS Act means National Disability and Insurance Scheme Act 2013
NDIS Operations Delegations means delegation by the CEO of powers and functions under 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
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 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:
- serious breaches of the duties of officials, including any fraudulent activity by officials;
- systemic issues reflecting internal control failings or high volume instances of non-compliance; and
- 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
You or you means any person required to comply with the AAIs.

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6 AAI - Corporate governance

6.1 Duty to keep the Board informed

6.1.1 The Board must be advised as soon as practicable of all instances of significant non-compliance and anything that could be considered a significant issue under the PGPA Act that has impacted or may impact on the Agency’s operations.

6.2 Professional judgement

6.2.1 You must comply with these AAIs, including the principles and requirements set out in these AAIs, and exercise your professional judgement when making decisions and taking actions. Your professional judgement must include consideration of the following: a. Is the proposed decision/action reasonable in the circumstances? b. If there are resource implications, will the proposed decision/action represent a proper use of Agency resources? c. What risks are associated with the decision/action and can they be appropriately managed? d. Is the decision or action proportionate in the circumstances? e. Does the decision/action represent value for money? f. Ensure the authorisation is applied in accordance with the relevant legislation, policies and related procedures.

6.3 Duties of officials

6.3.1 Sections 25 to 29 of the PGPA Act impose the following duties on all officials: a. a duty of care and diligence; b. a duty to act honestly, in good faith and for a proper purpose; c. a duty in relation to use of position; d. a duty in relation to use of information; and e. a duty to disclose interests.

6.3.2 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.

6.3.3 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.

6.3.4 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.

6.3.5 You must comply with the Agency’s policies.

6.3.6 For further information refer to the AAI Quick Guide: Duties of Officials.

6.4 Financial Authorisations

6.4.1 The Financial Authorisations for officials and EPP officers in the Agency are detailed at section 12.

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

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

6.5 Risk management and fraud control

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

6.5.2 Refer to Appendix A of the RMS for details of risk management roles and responsibilities. For further information contact risk.management@ndis.gov.au.

6.5.3 You must act in accordance with the Agency’s Fraud and Corruption Control Plan, and contribute to a positive risk and fraud control culture within the Agency. For further information contact Scheme Integrity Branch at fraudreporting@ndis.gov.au.

6.5.4 You must report any suspected fraudulent activity to the fraud reporting hotline on 1800 650 717, via email to fraudreporting@ndis.gov.au or via Speak Up.

6.6 Insurance (Comcover and Comcare)

6.6.1 The Agency is required to insure its assets and liabilities through Comcover, and to arrange workers compensation insurance through Comcare.

6.6.2 Comcover requests and information must be directed to financialpolicy@ndis.gov.au.

6.6.3 Comcare requests and information must be directed to the People and Culture Service Desk.

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

6.7 Disclosure of interests

6.7.1 You must disclose material personal interests relating to the affairs of the Agency.

6.7.2 You must maintain a current Conflict of Interest Declaration and provide the declaration via the People and Culture Service Desk.

6.7.3 For further information refer to the Conflict of Interest policy or submit your enquiry to the People and Culture service desk.

6.8 Accounts and records

6.8.1 You must maintain appropriate accounts, records and non-financial performance information to demonstrate resources have been used appropriately, decisions made soundly, and how public resources have been used to achieve the purposes of the Agency.

6.8.2 You must 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.

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

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6.9 Audit

6.9.1 You must cooperate with representatives of the CFO, Internal Audit, the Agency’s Audit Committee and the Australian National Audit Office (ANAO), including providing prompt and unfettered access to requested information, and responding to audit queries and recommendations in a timely manner.

6.10 Systems

6.10.1 If you are undertaking a project with a potential impact on the following systems you must seek approval from the CIO, CFO, CRO and the Agency’s Information Law and Privacy Team at privacy@ndis.gov.au and any additional business owners listed below: a. SAP CRM (Customer Relationship Manager) links participant and provider portals and streamlines workload management and work allocation for planners and partners. SAP CRM will be replaced with the PACE business system. Business Owners are CIO and CFO. b. ESSentials – Agency HR and Finance management – Business Owners are CPO and CFO. c. SAP RIP – Financial system – Business Owner is CFO. d. Public Sector Collections and Disbursements (PSCD) – client platform within SAP which facilitates Scheme payments. Business Owner is CFO.

6.10.2 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.

6.10.3 As required the system business owner must undertake the following: a. maintain a risk management plan and a business continuity plan (contingency plan) for the system, and review it objectively at least annually; b. 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; c. ensure that all risks are subject to appropriate controls; d. have regard to the protection of privacy and consult with the Information Law and Privacy Team at privacy@ndis.gov.au as required, to identify, eliminate, mitigate and manage any real or potential privacy risk; e. undertake sufficient assurance activity to satisfy that the controls for the system are operating effectively and the system is performing as intended; f. comply with directions given by the CIO and the CFO relating to undertaking post-payment transactional testing; and g. 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.

6.11 Exemptions

6.11.1 The CEO, the CFO (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 AAIs, and may only do so where:

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a. the exemption is granted prior to undertaking the action; b. the relevant AAI is not a legislative requirement and c. the where the exemption relates to a non-financial policy, the policy owner has been consulted.

6.11.2 Any exemption granted from these AAIs must be recorded in FMCS.

7 AAI - Procurements, grants and other commitments and arrangements

7.1 Approving commitments of Agency money

7.1.1 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: a. relevant Commonwealth and Agency policies have been followed; b. the expenditure complies with any specific requirements for that expenditure type detailed in these AAIs; c. you are satisfied that the expenditure: i. is supported by available budget; ii. is appropriate and proper use of Agency money and achieves value for money; and iii. promotes the achievement of the Agency’s purposes, including any related benefits to people living with disability; d. forward commitment approval (in writing) has been provided if the commitment of Agency money extends beyond the current financial year; and e. 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.

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

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

7.2 Entering into and varying arrangements

7.2.1 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: a. it complies with the AAIs; and b. is otherwise in accordance with any applicable Agency policy (such as the NDIA Procurement and Contract Management Policy), direction or guidance. c. 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.

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

7.2.3 For non-material variations to arrangements where the authorisation sits with the CEO or Board, and there is no variation in proposed expenditure, the CFO 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.

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7.2.4 Where 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 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.

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

7.3 Administering an arrangement

7.3.1 If you are responsible for managing an arrangement you must: a. actively manage the arrangement throughout the term to ensure the objectives are achieved; b. 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 c. identify, assess and manage risks in respect of the arrangement/s you manage.

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

7.4 Procurement (buying goods and/or services)

7.4.1 The Agency’s Procurement and Corporate Services Branch is your first point of contact for all procurement advice.

7.4.2 You must procure goods and/or services in a manner consistent with the Commonwealth Procurement Rules (CPRs)¹. The Board, CEO or CFO (up to the limits of their respective Financial Authorisations) are the only officials who may elect to apply section 2.6² of the CPRs.

7.5 Grants

7.5.1 You must approach and conduct grant opportunities in a manner consistent with the Commonwealth Grant Rules and Guidelines (CGRGs) and associated Grant Connected Policies³.

7.6 Indemnities and other contingent liabilities

7.6.1 Indemnities, guarantees, warranties and certain caps on liability (collectively referred to as ‘indemnities’ in these AAIs) may give rise to a contingent liability that is a cost to the Agency as a result of a future event.

¹ 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 international peace and security, to protect human health, for the protection of essential security interests, or to protect national treasures of artistic, historic or archaeological value’

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

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7.6.2 You must not enter into an arrangement that includes an indemnity on behalf of the Agency unless an exception applies at 7.6.4, or you have separate authorisation from the Board, CEO or CFO.

7.6.3 As evidenced by a risk assessment: a. the CEO can provide approval, where the likelihood 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; b. CFO can provide approval, where the likelihood 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; and c. indemnities in favour of the CFO and CEO require CEO and Board authorisation respectively.

7.6.4 Subject to compliance with the AAI Quick Guide: Indemnities and other contingencies, the following exceptions apply: a. indemnities included in the terms and conditions of vehicle rentals within Australia; b. indemnities included in the terms and conditions of venue hire within Australia; c. indemnities included in the terms and conditions of equipment hire within Australia; and d. car park licences within Australia.

7.6.5 All indemnities 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.

7.6.6 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 costs⁴. For more information, contact Legal Services at legal.advice@ndis.gov.au.

7.7 Gifts, hospitality and sponsorship

7.7.1 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).

7.8 Official travel

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

8 AAI - Making payments

8.1 Corporate credit cards

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

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8.2 Gratuities

8.2.1 You must not tip using Agency money in Australia.

8.2.2 When travelling internationally for the Agency, tipping is acceptable if it is customary to do so in that country.

8.3 Payments to vendors

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

8.3.2 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.

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

8.4 Discretionary financial assistance

8.4.1 If you receive a request for discretionary financial assistance from a person or organisation that has suffered detriment as a result of the Agency’s administration you must refer the claim immediately to Legal Services at legal.advice@ndis.gov.au.

8.4.2 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 CCE⁵.

8.5 Claims and legal settlements

8.5.1 If you become aware of a potential dispute or a legal proceeding, you must immediately refer the matter to Legal Services at legal.advice@ndis.gov.au.

8.5.2 You must only agree to a settlement of a dispute, claim or legal proceeding if: a. Legal Services has been consulted and the Chief Counsel or his/her delegate has approved the proposed settlement; b. you have the Financial Authorisation to approve expenditure of this type; and c. all statutory requirements in relation to the committing of any settlement monies have been complied with.

8.6 Payments pending probate

8.6.1 Payments pending probate can only be approved by the CEO or the CFO. For further information contact financialpolicy@ndis.gov.au.

9 AAI - Managing money

9.1 Managing money guidance

9.1.1 You must refer to the Agency’s Finance Policies, Managing Money section for guidance on: a. receiving or managing appropriations; b. receiving and banking money; c. management of bank accounts and banking; and d. loss of Agency money.

⁵ The CDDA Scheme applies to non-CCEs.

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9.2 Investments

9.2.1 Investments must be made and managed in line with the Finance Policies, Managing Money section and the PGPA Act. Refer to Financial Authorisation 6: Investments.

9.3 Borrowing

9.3.1 The CEO and the CFO are authorised to enter into a credit arrangement if: a. the borrowing is the obtaining of credit by way of credit card, credit voucher or similar credit facility; and b. the agreement for the borrowing requires the amount borrowed to be repaid by the Agency within 90 days; or c. the borrowing is authorised by the Finance Minister in writing or otherwise authorised by the PGPA Rule.

10 AAI - Debts

10.1 General principles

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

10.2 Managing Agency debts

10.2.1 Agency debt is an amount of money owed to the Agency, as a result of: a. amounts due from corporate debts, overpayments, fees, leases, rents, services provided by the Agency; b. sales of real and personal issued property owned by the Agency; c. 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 d. fines, penalties, damages, interest and forfeitures.

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

10.3 Managing debts under NDIS Act (Scheme Debt)

10.3.1 Scheme debt is an NDIS amount owed to the Agency, including as a result of: a. incorrect payment or overpayment to a provider or participant (including nominees acting on behalf of participants); b. compensation matters; and c. other debts relating to the operations of the NDIS Act.

10.3.2 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 Operations Delegations.

11 AAI - Managing Agency property

11.1 Management and use of Agency property

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

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11.1.2 You must not dispose of Agency property unless you have financial authorisation to do so as per Financial Authorisation 4: Disposal of Agency Assets.

11.2 Real property

11.2.1 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 Land Acquisition Act 1989 and any delegations that apply to the Agency under that Act, as and if applicable.

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12 AAI - Financial Authorisations

12.1 Financial Authorisation 1: Approve Proposed Expenditure

Financial Authorisation limits are inclusive of all taxes and charges (including GST) and are maximum limits applicable per purchasing decision in line with these AAIs. You may only exercise your authority in accordance with your allocated budget.

List Number	Description of Authorisation/Function	CEO⁶	ELT⁷	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder⁸
12.1.1	Operational Expenditure (including procurement arrangements)	$30 million	$10 million	$5 million	$1 million	$200,000	$50,000	to limit of the facility
12.1.2	Partners in the Community Program (grants or procurement arrangements) Limited to line managers with PITCs responsibilities	$30 million	$30 million	$20 million	nil	nil	nil	nil
12.1.3	Changes to pricing of reasonable and necessary supports impacting Scheme costs	$30 million	nil	nil	nil	nil	nil	nil
12.1.4	Expenditure of Program 1.1 funds (Scheme funds) for direct commissioning of supports for NDIS participants. Limited to line managers with direct commissioning responsibilities	$30 million	$10 million	$5 million	$1 million	nil	nil	nil
12.1.5	Research and Evaluation projects	$30 million	nil	nil	nil	nil	nil	nil
12.1.6	Consultants	$20 million	nil	nil	nil	nil	nil	nil
12.1.7	Domestic travel	$50,000	$20,000	$10,000	$10,000	$2,000	nil	nil
12.1.8	International travel (CEO trips to be approved by the Chairman)	$50,000	nil	nil	nil	nil	nil	nil
12.1.9	Official Hospitality	$100,000	$20,000	$2,000	$500	nil	nil	nil
12.1.10	Food and Beverage	$100,000	$10,000	nil	nil	nil	nil	nil
12.1.11	Giving of gifts	$5,000	nil	nil	nil	nil	nil	nil
12.1.12	Other grants	$30 million	$1 million	$500,000	nil	nil	nil	nil
12.1.13	Sponsorship	$100,000	$10,000	$1,000	$200	nil	nil	nil
12.1.14	Property (leases and capital works) Limited to line managers with property responsibilities	$30 million	$20 million	$10 million	$5 million	$2 million	$100,000	up to $10,000
12.1.15	ICT or Security expenditure Limited to line managers with ICT/Security responsibilities	$30 million	$10 million	$5 million	$1 million	$200,000	$50,000	nil

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12.2 Financial Authorisation 2: Enter or Vary an Arrangement

List Number	Description of Authorisation/Function	CEO⁶	CFO	ELT⁷	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder⁸
12.2.1	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)	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes - to limit of the facility (e.g., credit card transactional limit)
12.2.2	Execute contract on behalf of CEO (up to limits of financial authorisation of the CEO)	N/A	Yes	No	No	No	No	No	No
12.2.3	Enter an arrangement including a contract, agreement, grant, deed or understanding (no commitment of Agency funds)	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No

12.3 Financial Authorisation 3: 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 Scheme Debt Policy)

List Number	Description of Authorisation/Function	CEO⁶	CFO	BM Finance
12.3.1	Agency Debt Waiver	$200,000	$100,000	$50,000
12.3.2	Agency Debt Write-off and repayment plan	$500,000	$200,000	$100,000

12.4 Financial Authorisation 4: Disposal of Agency Assets

List Number	Description of Authorisation/Function	CEO	CFO / CIO / CRO	Branch Managers Financial Control, Procurement & Corporate Services, ICT, Security	EL2 Finance EL2 Property EL2 ICT EL2 Security
12.4.1	Limitations/Categories of Assets (net book value)	$30 million	$15 million	$2 million	$200,000

12.5 Financial Authorisation 5: Agency Asset Write-offs

List Number	Description of Authorisation/Function	CEO	CFO	Branch Manager Financial Control	EL2 Finance
12.5.1	Limitations/Categories of Assets (net book value)	$30 million	$15 million	$2 million	$200,000

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12.6 Financial Authorisation 6: Investments

List Number	Description of Authorisation/Function	CEO	CFO	Branch Manager Financial Control	EL2 Responsible for Treasury Operations
12.6.1	Investments Individual investments as per 9.2	Limit of balance	$2 billion	$500 million	Nil

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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
Release	3

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DOCUMENT 9

Accountable Authority Instructions and Financial Authorisations

August 2023

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Table of contents

Introduction …………………………………………………………………………………………………………… 4
Accountable Authority Instructions …………………………………………………………………………. 5 2.1 Terms you need to know …………………………………………………………………………………….. 5
AAI - Corporate governance ……………………………………………………………………………………. 7 3.1 Duty to keep the Board informed ………………………………………………………………………….. 7 3.2 Professional judgement ………………………………………………………………………………………. 7 3.3 Duties of officials ……………………………………………………………………………………………….. 7 3.4 Financial Authorisations ………………………………………………………………………………………. 7 3.5 Risk management and fraud control ……………………………………………………………………… 8 3.6 Insurance (Comcover and Comcare) …………………………………………………………………….. 8 3.7 Disclosure of interests ……………………………………………………………………………………. 8 3.8 Accounts and records …………………………………………………………………………………………. 8 3.9 Audit ………………………………………………………………………………………………………………… 8 3.10 Systems …………………………………………………………………………………………………………… 9 3.11 Exemptions ………………………………………………………………………………………………………… 9
AAI - Procurements, grants and other commitments and arrangements …………………… 10 4.1 Approving commitments of Agency money …………………………………………………………… 10 4.2 Entering into and varying arrangements ………………………………………………………………. 10 4.3 Administering an arrangement ……………………………………………………………………………. 11 4.4 Procurement (buying goods and/or services) ………………………………………………………… 11 4.5 Grants ……………………………………………………………………………………………………………. 11 4.6 Indemnities and other contingent liabilities ……………………………………………………….. 11 4.7 Gifts, hospitality and sponsorship ……………………………………………………………………… 12 4.8 Official travel ………………………………………………………………………………………………….. 12
AAI - Making payments …………………………………………………………………………………………. 12 5.1 Corporate credit cards ……………………………………………………………………………………. 12 5.2 Gratuities ………………………………………………………………………………………………………… 12 5.3 Payments to vendors ………………………………………………………………………………………… 12 5.4 Discretionary financial assistance ……………………………………………………………………… 13 5.5 Claims and legal settlements ……………………………………………………………………………… 13 5.6 Payments pending probate ………………………………………………………………………………… 13
AAI - Managing money ………………………………………………………………………………………….. 13 6.1 Managing money guidance ………………………………………………………………………………… 13 6.2 Investments …………………………………………………………………………………………………….. 13 6.3 Borrowing ……………………………………………………………………………………………………….. 13
AAI - Debts …………………………………………………………………………………………………………… 14 7.1 General principles ……………………………………………………………………………………………… 14 7.2 Managing Agency debts ……………………………………………………………………………………. 14 7.3 Managing debts under NDIS Act (Scheme Debt) …………………………………………………… 14
AAI - Managing Agency property ……………………………………………………………………… 14 8.1 Management and use of Agency property ……………………………………………………….. 14 8.2 Real property …………………………………………………………………………………………………… 14

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AAI - Financial Authorisations ……………………………………………………………………………….. 15 9.1 Financial Authorisation 1: Approve Proposed Expenditure ……………………………………… 15 9.2 Financial Authorisation 2: Enter or Vary an Arrangement ……………………………………….. 16 9.3 Financial Authorisation 3: Manage a Debt ……………………………………………………….. 16 9.4 Financial Authorisation 4: Disposal of Agency Assets …………………………………………. 17 9.5 Financial Authorisation 5: Agency Asset Write-offs …………………………………………. 17 9.6 Financial Authorisation 6: Investments ……………………………………………………….. 17 Version control tables: ………………………………………………………………………………………………… 18

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1 Introduction

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

These AAIs have been endorsed by the Board and take effect from 28 August 2023. They are subject to annual review by the Board. The Board may, at its discretion, review these AAIs at shorter intervals, if it considers any such review, either in whole or in part, to be required.

The Board authorises employees of the Agency set out in the Financial Authorisations, the powers, functions and responsibilities of the Financial Authorisations set out in Section 9 to be exercised in accordance with these AAIs.

All previous Financial Authorisations are revoked.

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2 Accountable Authority Instructions

2.1 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 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
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 means 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 AAIs
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., AOT, QBT and COS)
NDIS Act means National Disability and Insurance Scheme Act 2013
NDIS Operations Delegations means delegation by the CEO of powers and functions under 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
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 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:
- serious breaches of the duties of officials, including any fraudulent activity by officials;
- systemic issues reflecting internal control failings or high volume instances of non-compliance; and
- 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
You or you means any person required to comply with the AAIs.

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3 AAI - Corporate governance

3.1 Duty to keep the Board informed

3.1.1 The Board must be advised as soon as practicable of all instances of significant non-compliance and anything that could be considered a significant issue under the PGPA Act that has impacted or may impact on the Agency’s operations.

3.2 Professional judgement

3.2.1 You must comply with these AAIs, including the principles and requirements set out in these AAIs, and exercise your professional judgement when making decisions and taking actions. Your professional judgement must include consideration of the following: a. Is the proposed decision/action reasonable in the circumstances? b. If there are resource implications, will the proposed decision/action represent a proper use of Agency resources? c. What risks are associated with the decision/action and can they be appropriately managed? d. Is the decision or action proportionate in the circumstances? e. Does the decision/action represent value for money? f. Ensure the authorisation is applied in accordance with the relevant legislation, policies and related procedures.

3.3 Duties of officials

3.3.1 Sections 25 to 29 of the PGPA Act impose the following duties on all officials: a. a duty of care and diligence; b. a duty to act honestly, in good faith and for a proper purpose; c. a duty in relation to use of position; d. a duty in relation to use of information; and e. a duty to disclose interests.

3.3.2 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.

3.3.3 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.

3.3.4 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.

3.3.5 You must comply with the Agency’s policies.

3.3.6 For further information refer to the AAI Quick Guide: Duties of Officials.

3.4 Financial Authorisations

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

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

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

3.5 Risk management and fraud control

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

3.5.2 Refer to Appendix A of the RMS for details of risk management roles and responsibilities. For further information contact risk.management@ndis.gov.au.

3.5.3 You must act in accordance with the Agency’s Fraud and Corruption Control Plan, and contribute to a positive risk and fraud control culture within the Agency. For further information contact Scheme Integrity Branch at fraudreporting@ndis.gov.au.

3.5.4 You must report any suspected fraudulent activity to the fraud reporting hotline on 1800 650 717, via email to fraudreporting@ndis.gov.au or via Speak Up.

3.6 Insurance (Comcover and Comcare)

3.6.1 The Agency is required to insure its assets and liabilities through Comcover, and to arrange workers compensation insurance through Comcare.

3.6.2 Comcover requests and information must be directed to financialpolicy@ndis.gov.au.

3.6.3 Comcare requests and information must be directed to the People and Culture Service Desk.

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

3.7 Disclosure of interests

3.7.1 You must disclose material personal interests relating to the affairs of the Agency.

3.7.2 You must maintain a current Conflict of Interest Declaration and provide the declaration via the People and Culture Service Desk.

3.7.3 For further information refer to the Conflict of Interest policy or submit your enquiry to the People and Culture service desk.

3.8 Accounts and records

3.8.1 You must maintain appropriate accounts, records and non-financial performance information to demonstrate resources have been used appropriately, decisions made soundly, and how public resources have been used to achieve the purposes of the Agency.

3.8.2 You must 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.

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

3.9 Audit

3.9.1 You must cooperate with representatives of the CFO, Internal Audit, the Agency’s Audit Committee and the Australian National Audit Office (ANAO), including providing prompt and unfettered access to requested information, and responding to audit queries and recommendations in a timely manner.

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3.10 Systems

3.10.1 If you are undertaking a project with a potential impact on the following systems you must seek approval from the CIO, CFO, CRO and the Agency’s Information Law and Privacy Team at privacy@ndis.gov.au and any additional business owners listed below: a. SAP CRM (Customer Relationship Manager) links participant and provider portals and streamlines workload management and work allocation for planners and partners. SAP CRM will be replaced with the PACE business system. Business Owners are CIO and CFO. b. ESSentials – Agency HR and Finance management – Business Owners are CPO and CFO. c. SAP RIP – Financial system – Business Owner is CFO. d. Public Sector Collections and Disbursements (PSCD) – client platform within SAP which facilitates Scheme payments. Business Owner is CFO.

3.10.2 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.

3.10.3 As required the system business owner must undertake the following: a. maintain a risk management plan and a business continuity plan (contingency plan) for the system, and review it objectively at least annually; b. 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; c. ensure that all risks are subject to appropriate controls; d. have regard to the protection of privacy and consult with the Information Law and Privacy Team at privacy@ndis.gov.au as required, to identify, eliminate, mitigate and manage any real or potential privacy risk; e. undertake sufficient assurance activity to satisfy that the controls for the system are operating effectively and the system is performing as intended; f. comply with directions given by the CIO and the CFO relating to undertaking post-payment transactional testing; and g. 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.

3.11 Exemptions

3.11.1 The CEO and the 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 AAIs, and may only do so where: a. the exemption is granted prior to undertaking the action; b. the relevant AAI is not a legislative requirement and c. the where the exemption relates to a non-financial policy, the policy owner has been consulted.

3.11.2 Any exemption granted from these AAIs must be recorded in FMCS.

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4 AAI - Procurements, grants and other commitments and arrangements

4.1 Approving commitments of Agency money

4.1.1 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: a. relevant Commonwealth and Agency policies have been followed; b. the expenditure complies with any specific requirements for that expenditure type detailed in these AAIs; c. you are satisfied that the expenditure: i. is supported by available budget; ii. is appropriate and proper use of Agency money and achieves value for money; and iii. promotes the achievement of the Agency’s purposes, including any related benefits to people living with disability; d. forward commitment approval (in writing) has been provided if the commitment of Agency money extends beyond the current financial year; and e. 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.

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

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

4.2 Entering into and varying arrangements

4.2.1 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: a. it complies with the AAIs; and b. is otherwise in accordance with any applicable Agency policy (such as the NDIA Procurement and Contract Management Policy), direction or guidance. c. 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.

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

4.2.3 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.

4.2.4 Where 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 Authorisation for decision. For the purposes of approval, the new total amount,

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including the original value plus the variation value, must be considered by the spending approver.

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

4.3 Administering an arrangement

4.3.1 If you are responsible for managing an arrangement you must: a. actively manage the arrangement throughout the term to ensure the objectives are achieved; b. 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 c. identify, assess and manage risks in respect of the arrangement/s you manage.

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

4.4 Procurement (buying goods and/or services)

4.4.1 The Agency’s Procurement and Corporate Services Branch is your first point of contact for all procurement advice.

4.4.2 You must procure goods and/or services in a manner consistent with the Commonwealth Procurement Rules (CPRs)¹. 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.

4.5 Grants

4.5.1 You must approach and conduct grant opportunities in a manner consistent with the Commonwealth Grant Rules and Guidelines (CGRGs) and associated Grant Connected Policies³.

4.6 Indemnities and other contingent liabilities

4.6.1 Indemnities, guarantees, warranties and certain caps on liability (collectively referred to as ‘indemnities’ in these AAIs) may give rise to a contingent liability that is a cost to the Agency as a result of a future event.

4.6.2 You must not enter into an arrangement that includes an indemnity on behalf of the Agency unless an exception applies at 4.6.4, or you have separate authorisation from the Board, CEO or COO.

4.6.3 As evidenced by a risk assessment: a. the CEO can provide approval, where the likelihood 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;

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

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b. COO can provide approval, where the likelihood 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; and c. indemnities in favour of the COO or CFO require CEO approval, or in favour of the CEO require Board authorisation.

4.6.4 Subject to compliance with the AAI Quick Guide: Indemnities and other contingencies, the following exceptions apply:

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

4.6.5 All indemnities 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.

4.6.6 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 costs⁴. For more information, contact Legal Services at legal.advice@ndis.gov.au.

4.7 Gifts, hospitality and sponsorship

4.7.1 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).

4.8 Official travel

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

5 AAI - Making payments

5.1 Corporate credit cards

5.1.1 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.

5.2 Gratuities

5.2.1 You must not tip using Agency money in Australia.

5.2.2 When travelling internationally for the Agency, tipping is acceptable if it is customary to do so in that country.

5.3 Payments to vendors

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

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

5.3.2 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.

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

5.4 Discretionary financial assistance

5.4.1 If you receive a request for discretionary financial assistance from a person or organisation that has suffered detriment as a result of the Agency’s administration you must refer the claim immediately to Legal Services at legal.advice@ndis.gov.au.

5.4.2 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 CCE⁵.

5.5 Claims and legal settlements

5.5.1 If you become aware of a potential dispute or a legal proceeding, you must immediately refer the matter to Legal Services at legal.advice@ndis.gov.au.

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

a. Legal Services has been consulted and the Chief Counsel or his/her delegate has approved the proposed settlement; b. you have the Financial Authorisation to approve expenditure of this type; and c. all statutory requirements in relation to the committing of any settlement monies have been complied with.

5.6 Payments pending probate

5.6.1 Payments pending probate can only be approved by the CEO, the COO or the CFO. For further information contact financialpolicy@ndis.gov.au.

6 AAI - Managing money

6.1 Managing money guidance

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

a. receiving or managing appropriations; b. receiving and banking money; c. management of bank accounts and banking; and d. loss of Agency money.

6.2 Investments

6.2.1 Investments must be made and managed in line with the Finance Policies, Managing Money section and the PGPA Act. Refer to Financial Authorisation 6: Investments.

6.3 Borrowing

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

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

⁵ The CDDA Scheme applies to non-CCEs.

b. the agreement for the borrowing requires the amount borrowed to be repaid by the Agency within 90 days; or c. the borrowing is authorised by the Finance Minister in writing or otherwise authorised by the PGPA Rule.

7 AAI - Debts

7.1 General principles

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

7.2 Managing Agency debts

7.2.1 Agency debt is an amount of money owed to the Agency, as a result of:

a. amounts due from corporate debts, overpayments, fees, leases, rents, services provided by the Agency; b. sales of real and personal issued property owned by the Agency; c. 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 d. fines, penalties, damages, interest and forfeitures.

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

7.3 Managing debts under NDIS Act (Scheme Debt)

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

a. incorrect payment or overpayment to a provider or participant (including nominees acting on behalf of participants); b. compensation matters; and c. other debts relating to the operations of the NDIS Act.

7.3.2 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 Operations Delegations.

8 AAI - Managing Agency property

8.1 Management and use of Agency property

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

8.1.2 You must not dispose of Agency property unless you have financial authorisation to do so as per Financial Authorisation 4: Disposal of Agency Assets.

8.2 Real property

8.2.1 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.

9 AAI - Financial Authorisations

9.1 Financial Authorisation 1: Approve Proposed Expenditure

Financial Authorisation limits are inclusive of all taxes and charges (including GST) and are maximum limits applicable per purchasing decision in line with these AAIs. 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	CEO⁶	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder⁷
9.1.1	Operational Expenditure	$30 million	$10 million	$5 million	$1 million	$200,000	$50,000	to limit of the facility
9.1.2	Partners in the Community Program (grants or procurement arrangements) Limited to line managers with PITC responsibilities	$30 million	$30 million	$20 million	nil	nil	nil	nil
9.1.3	Changes to pricing of reasonable and necessary supports impacting Scheme costs	$30 million	nil	nil	nil	nil	nil	nil
9.1.4	Expenditure of Program 1.1 funds (Scheme funds) for direct commissioning of supports for NDIS participants. Limited to line managers with direct commissioning responsibilities	$30 million	$10 million	$5 million	$1 million	nil	nil	nil
9.1.5	Research and Evaluation projects	$30 million	nil	nil	nil	nil	nil	nil
9.1.6	Consultants	$20 million	nil	nil	nil	nil	nil	nil
9.1.7	Domestic travel	$50,000	$20,000	$10,000	$10,000	$2,000	nil	nil
9.1.8	International travel (CEO trips to be approved by the Chairman)	$50,000	nil	nil	nil	nil	nil	nil
9.1.9	Official Hospitality	$100,000	$20,000	$2,000	$500	nil	nil	nil
9.1.10	Food and Beverage	$100,000	$10,000	nil	nil	nil	nil	nil
9.1.11	Giving of gifts	$5,000	nil	nil	nil	nil	nil	nil
9.1.12	Other grants	$30 million	$1 million	$500,000	nil	nil	nil	nil
9.1.13	Sponsorship	$100,000	$10,000	$1,000	$200	nil	nil	nil
9.1.14	Property (leases and capital works) Limited to line managers with property responsibilities	$30 million	$20 million	$10 million	$5 million	$2 million	$100,000	up to $10,000
9.1.15	Security expenditure Limited to line managers with Security responsibilities	$30 million	$10 million	$5 million	$1 million	$200,000	$50,000	nil

⁶ Any Financial Authorisations not specifically authorised in this attachment (e.g. in excess of the CEO’s authorisation) may be exercised by the Board. Any contractual variation that increases the value of the original contract to over $30m or the variation value is greater than $20m must be referred to the Board. ⁷ Incl. Cabcharge card holders, eTag users & fuel card users.

List Number	Description of Authorisation/Function	CEO⁶	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder⁷
9.1.16	ICT expenditure Limited to CEO, COO, and line managers within CIO Division with ICT responsibilities.	$30 million	$10 million	$5 million	$1 million	$200,000	$50,000	nil

9.2 Financial Authorisation 2: Enter or Vary an Arrangement

| List Number | Description of Authorisation/Function | CEO⁶ | COO | SES Band 3 | SES Band 2 | SES Band 1 | EL2 | EL1 | Credit Card Holder⁷ | | — | — | — | — | — | — | — | — | — | | 9.2.1 | 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) | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes – to limit of the facility (e.g., credit card transactional limit) | | 9.2.2 | Execute contract on behalf of CEO (up to limits of financial authorisation of the CEO) | N/A | Yes | No | No | No | No | No | No | | 9.2.3 | Enter an arrangement including a contract, agreement, grant, deed or understanding (no commitment of Agency funds) | Yes | Yes | Yes | Yes | Yes | Yes | Yes | No |

9.3 Financial Authorisation 3: 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 Scheme Debt Policy)

List Number	Description of Authorisation/Function	CEO⁶	COO
9.3.1	Agency Debt Waiver	$200,000	$150,000
9.3.2	Agency Debt Write-off and repayment plan	$500,000	$350,000

9.4 Financial Authorisation 4: Disposal of Agency Assets

List Number	Description of Authorisation/Function	CEO⁶	COO	CFO	Branch Managers Financial Control, Procurement & Corporate Services, ICT, Security	EL2 Finance EL2 Property EL2 ICT EL2 Security
9.4.1	Limitations/Categories of Assets (net book value)	$30 million	$15 million	$2 million	$200,000	$50,000

9.5 Financial Authorisation 5: Agency Asset Write-offs

| List Number | Description of Authorisation/Function | CEO⁶ | COO | CFO | Branch Manager Financial Control | EL2 Finance | | — | — | — | — | — | — | | 9.5.1 | Limitations/Categories of Assets (net book value) | $30 million | $15 million | $2 million | $200,000 | $50,000 |

9.6 Financial Authorisation 6: Investments

List Number	Description of Authorisation/Function	CEO	COO	CFO	Branch Manager Financial Control	EL2 Responsible for Treasury Operations
9.6.1	Investments Individual investments as per 6.2	Limit of balance	$2 billion	$1 billion	$500 million	Nil

Version control tables:

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
Release	3

Release	4
Effective Date	28 August 2023
Authors	Financial Control Branch
Owners	Chief Financial Officer
Financial Authorisations Audience	All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants
Release	4

DOCUMENT 10

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National Disability Insurance Agency Accountable Authority Instructions (AAIs)	1

Introduction | 5 1.1 Duties and responsibilities of officials | 7
Corporate Governance | 8 2.1 Duty to keep the Board informed | 8 2.2 Professional judgement | 8 2.3 Financial Authorisations | 9 2.4 Pricing of NDIS Supports | 9 2.5 Risk Management | 9 2.6 Working with others | 11 2.7 Fraud Control | 12 2.8 Insurance | 13 2.9 Disclosure of interests | 14 2.10 Accounts, records and non-financial performance information | 16 2.11 Systems | 16 2.12 Audit | 17
Procurement and other arrangements | 19 3.1 Exemptions | 19 3.2 Approving commitments of relevant money | 20 3.3 Entering into and varying arrangements | 21 3.4 Administering an arrangement | 22 3.5 Procurement | 23 3.6 Grants | 24 3.7 Inter-entity cooperation and agreements | 26 3.8 Indemnities, guarantees and warranties | 27 3.9 Official hospitality | 29 3.10 Official travel | 30
Making payments | 33 4.1 Payments of relevant money | 33

4.2 Payments to vendors	33
4.3 Corporate credit cards and credit vouchers	34
4.4 Gratuities	35
4.5 Discretionary financial assistance	36
4.6 Claims and legal settlements	37
4.7 Payments pending probate	37
4.8 Taxation obligations	38
4.9 Assistance to Agency personnel involved in legal proceedings	39
4.10 Procurement from external law firms	39

Managing Money | 41 5.1 Receiving and handling money | 41 5.2 Receiving or managing appropriations | 42 5.3 Agreements with banks and managing bank accounts | 42 5.4 Agreements with banks | 43 5.5 Managing bank accounts | 43 5.6 Investments | 44 5.7 Borrowing | 45
Managing debt and amounts owing to the Agency | 46 6.1 Debt management | 46 6.2 Managing Agency debts | 47 6.3 Managing Scheme debt (under NDIS Act) | 47 6.4 Non-recovery (write-off) of Agency Debt | 47 6.5 Waiver of amounts owing to the Agency | 48
Managing property | 50 7.1 Procuring or acquiring relevant property | 51 7.2 Management and use of Agency Property | 51 7.3 Real property | 51 7.4 Receiving gifts and benefits | 51 7.5 Finding property on Agency premises | 53 7.6 Custody, use and management of relevant property | 53 7.7 Disposing of relevant property (including gifting) | 54

7.8 Loss and recovery of relevant property	55

Terms you need to know | 57
Financial Authorisations | 61 9.1 Financial Authorisation 1: Approve Proposed Expenditure of Agency Funds (Program 1.2) | 61 9.2 Financial Authorisation 2: Approve Proposed Expenditure of Scheme Funds (Program 1.1) | 63 9.3 Financial Authorisation 3: Enter or Vary an Arrangement | 64 9.4 Financial Authorisation 4: Manage a Debt | 65 9.5 Financial Authorisation 5: Asset Revaluations | 65 9.6 Financial Authorisation 6: Disposal of Agency Assets | 66 9.7 Financial Authorisation 7: Agency Asset Write-offs | 66 9.8 Financial Authorisation 8: Investments | 67
Appendix A: Assistance for Agency personnel involved in legal proceedings | 68 10.1 Application | 68 10.2 General Policy | 68 10.3 Criteria for assistance | 68 10.4 Basis for approving indemnification of Agency personnel against costs or damages | 69 10.5 Level of assistance | 70 10.6 Inquests and inquiries | 71 10.7 Assistance to Agency personnel for subpoenas | 71 10.8 Assistance to Agency personnel responding to notices or directions under the National Anti-Corruption Commission Act 2022 (NACC Act) | 71 10.9 Assistance to Agency personnel as plaintiffs | 72 10.10 Who makes the decision to assist | 72 10.11 Legal representation | 72
Version control table | 74

1. Introduction

The AAIs 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:

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

These AAIs 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 AAIs.

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 AAIs. The Agency’s AAI Quick Guides provide additional guidance to support these AAIs.

These AAIs have been endorsed by the Board and take effect from 1 October 2025. They are subject to annual review by the Board. The Board may, at its discretion, review these AAIs 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 AAIs, and before the next review, then to the extent that these AAIs would be inconsistent

to the PGPA Act and PGPA Rule, the AAIs 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 AAIs.

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.

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 AAI Quick Guide: Duties of Officials.

2. 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 AAIs 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 AAIs, 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?
If 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?

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.

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
Legislative requirements	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 AAIs	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
Other relevant documents	Risk Management Branch
Risk Management Strategy
Corporate Plan
Health, Safety and wellbeing Procedures and Supporting Documents
Contacts	Risk Advisory Branch

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

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, s.15, s.16, s.17, s.18, s.19, s.22
Guidance	Resource Management Guide No. 200: General duties of accountable authorities
Related AAIs	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.

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 AAIs	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

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:

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 AAIs	Risk management
Other relevant documents	Risk Management Branch Health, Safety and wellbeing Procedures and 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.

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 AAIs	Risk management Managing Property
Other relevant documents	Conflict of Interest Policy
Contacts	People and Culture Service Desk

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 agency’s systems, you must consult and seek approval from the relevant system owners in accordance with policies approved by the CEO.

Information Type	Reference Document
Legislative requirements	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 guide Resource Management Guide 131: Developing good performance information
Related AAIs	Audit

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.

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

3. 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 AAIs, and may only do so if:

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

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

Any exemption granted from these AAIs 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

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 officials to execute individual arrangements, or classes of arrangements specified by the CEO, 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 AAIs; 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, officials authorised by the CEO may vary an individual arrangement, or classes of arrangements specified by the CEO, 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 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, s.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 AAIs	Risk management Disclosure of interests Procurement Indemnities, guarantees and warranties Payments of relevant money Taxation obligations
Internal authorisations	Financial Authorisation 3
Other relevant documents	NDIA Procurement Policy AAI Quick Guide: Indemnities and other contingencies
Contacts	Procurement Service Desk

Information Type	Reference Document
Other relevant documents	Agreements with banks and managing bank accounts
Internal authorisations	Financial Authorisation 3
Other relevant documents	NDIA Procurement Policy 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.

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)¹. 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
Other relevant documents	NDIA Procurement Policy
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

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 Policies³.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15
Guidance	Commonwealth Grants Rules and Guidelines Commonwealth Risk Management Policy Resource Management Guide 415: Commonwealth grants and procurement connected policies
Related AAIs	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 Authority, intends NDIA staff to comply with the CGRGs through this Instruction.

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

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
Legislative requirements	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 AAIs	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

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 in accordance with policies approved by the COO and the Chief Counsel.

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 costs⁴. For more information, contact the General Counsel Division.

3.8.2 Instructions – CEO and COO

In limited situations officials can enter into an arrangement that includes a Contingent Liability Clause in accordance with policies approved by the COO and the Chief Counsel. If no such policy exists, the delegation to enter these contracts remains with the CEO or COO only. The approval of a Contingent Liability Clause in this situation needs to be evidenced by a risk assessment. In this context:

The CEO can approve the entry into of an arrangement that includes a Contingent Liability Clause where the likelihood 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.
The COO can approve the entry into of an arrangement that includes a Contingent Liability Clause where the likelihood 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’.

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 AAIs	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.

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 AAIs	Risk management Disclosure of interests Procurement Disposing of property (including gifting relevant property)
Internal authorisations	Financial Authorisations
Other relevant documents	Finance Policies, Gifts, Hospitality and Sponsorship chapter
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.

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
Disability Reform Ministerial Council (DRMC) meetings
Independent Advisory Council (IAC) and Advisory Group meetings
Meetings with the Minister for the NDIS
Meetings with other Commonwealth and State Ministers
Meetings with State Agency/Department Heads
Senate Budget Estimates and other Parliamentary Inquiries
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.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15, s.52
Related AAIs	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

4. 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:

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

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

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15 and 16, s.52, s.71
Related AAIs	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:

‘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
‘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:

expressly authorised by an Act (such as their enabling legislation)
authorised by the finance minister in writing or
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.

Information Type Reference Document

Te ae ete ie PGPA Act: s.15 and 16, s.52, s.71

Related AAIs Risk management

Disclosure of interests Procurement and other arrangements

Internal authorisations Financial Authorisations

Ohi mc ae lalmeleledtiaieme 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).

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.

Page 204 of 325

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:

ensure that any corporate credit cards or credit vouchers issued to you are stored safely and securely
ensure that your use of a corporate credit card or credit voucher is consistent with any approval given, including any conditions of the approval
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)
ensure 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:

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

for corporate credit cards and credit vouchers

You must:

be authorised to enter into borrowing agreements
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, s.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.

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:

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.
You have the Financial Authorisation to approve expenditure of this type and have approved the settlement, the settlement terms, and settlement amount; and
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^5^.

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 AAIs	Risk management Disclosure of interests

^5^ The CDDA Scheme applies to non-CCEs.

Information Type	Reference Document
Internal authorisations	Financial Authorisations HR Delegations Matrix - Termination
Other relevant documents	Finance Policies, Information for CFO Division chapter
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
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

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:

the Accountable Authority; or
the CEO; or
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:

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.

5. Managing Money

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

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

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

Australian currency and cheques in any currency
money raised by, or on behalf of, the Commonwealth in a variety of ways, including by appropriations, taxes, borrowings, loan repayments, rebates and levies
money held on trust by the Agency (for the benefit of persons other than the Agency)
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:

can be deposited in a bank (bankable money)
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
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).

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:

receiving or managing appropriations
receiving and banking money
management of bank accounts and banking; and
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 Health, Disability and Ageing 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:

enter into agreements with banks
open and maintain bank accounts.

5.3.1 Instructions — all officials

You must:

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, s.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
Other relevant documents	Finance Policies, Information for CFO Division chapter
Contacts	Financial Governance and Compliance Team

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:

Not invest relevant money unless the money is not immediately required for the purposes of the Agency
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
Other relevant documents	Finance Policies, Information for CFO Division chapter
Contacts	Financial Governance and Compliance Team

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:

the borrowing is the obtaining of credit by way of credit card, credit voucher or similar credit facility; and
the agreement for the borrowing requires the amount borrowed to be repaid by the Agency within 90 days; or
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

6. 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:

debt management and the recovery of debts
non-recovery (write-off) of debts
waiver of amounts owing to the Agency.

Generally, a ‘debt’ is:

a sum of money owing to the Agency
a known amount (or capable of being objectively determined) that is not being disputed
due for payment now and
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
pursue recovery of each debt for which the Board is responsible, except debts that are written off by the Board or an authorised official.
You must ensure that a decision not to pursue the recovery of a debt is approved by the Board or an authorised official.

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:

amounts due from corporate debts, overpayments, fees, leases, rents, services provided by the Agency
sales of real and personal issued property owned by the Agency
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
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:

incorrect payment or overpayment to a provider or participant (including nominees acting on behalf of participants)
compensation matters; and
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:

the non-recovery has been authorised by an Act and the appropriate Financial Authorisation or Instrument of Delegation
you are satisfied that the debt is not legally recoverable or
you consider that it is not economical to pursue recovery of the debt.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15 Public Governance, Performance and Accountability (Financial Reporting) Rule 2015
Related AAIs	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:

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

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 Act, 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, s.192, s.193, s.194, s.195
Guidance	Resource Management Guide 203: General duties of officials Commonwealth Procurement Rules
Related AAIs	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

7. 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:
- 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.

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:

the Lands Acquisition Act 1989
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:

act in a proper manner (efficient, effective, economical and ethical) and in a 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

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:

ask for, or encourage, the giving of gifts to yourself or other officials
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, s.16, s.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

7.5 Finding property on Agency premises

Property found on Agency premises is relevant property and must be dealt with in a 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:

take reasonable steps to safeguard any found property
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:

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

only use relevant property for official purposes, unless permission for private use has been given.
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
when driving an Agency vehicle:

hold a valid driver’s licence appropriate for the class of vehicle and country where you are driving
comply with all relevant traffic laws, ordinances and regulations, including parking restrictions, of the country where you are driving
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
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:

improperly dispose of relevant property
make a gift of relevant property, unless it complies with the instructions on gifting relevant property
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:

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

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

The Gifting of property can only by authorised by an official who holds the appropriate Financial Authorisation.
When approving a gift of relevant property, you must comply with the directions in the authorisation from the Board.
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 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 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.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15, s.16, s.72 PGPA Rule: s.18
Related AAIs	Risk management Disclosure of interests Procurement and other arrangements Disposing of relevant property (including gifting)
Other relevant documents	Finance Policies
Contacts	Property Service Desk

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.

CPWO means Chief People and Wellbeing 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 AAIs.

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.

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:

the document titled Pricing Arrangements and Price Limits;
the document titled Assistive Technology, Home Modifications and Consumables Code Guide; and
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

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:

serious breaches of the duties of officials, including any fraudulent activity by officials;
systemic issues reflecting internal control failings or high-volume instances of non-compliance; and
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 AAIs

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^6^	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder^7^
9.1.1	Operational Expenditure	PGPA Act s15, s22, s52	$60 million	$30 million	$10 million	$5 million	$200,000	$50,000	to limit of the facility
9.1.2	Partners in the Community Program (grants or procurement arrangements) Limited to line managers with PITC responsibilities	PGPA Act s15, s22, s52	$60 million	$50 million	$40 million	nil	nil	nil	nil
9.1.3	Settlement of Claims and Legal Disputes In accordance with policies approved by the DCEO Legal, Reviews, Actuarial and data (LRAD) or the Chief Counsel	PGPA Act s16	$60 million	$30 million DCEO LRAD only	nil	nil	nil	nil	nil
9.1.4	Settlement of Claims and Legal Disputes bought by employees In accordance with policies approved by the DCEO LRAD or the Chief Counsel	PGPA Act s16	$60 million	$1 million COO only	$100,000 CPWO only	nil	nil	nil	nil
9.1.5	Discretionary financial assistance (including defective administration)	NDIS Act s118(1)(a), (h)	$100,000	nil	nil	nil	nil	nil	nil

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO^6^	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder^7^
9.1.6	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	nil
9.1.7	Consultants	PGPA Act s15	$60 million	nil	nil	nil	nil	nil	nil
9.1.8	Domestic travel	PGPA Act s15, s52	$50,000	$20,000	$10,000	$10,000	$2,000	nil	nil
9.1.9	International travel (CEO trips to be approved by the Chair of the Board)	PGPA Act s15, s52	$50,000	nil	nil	nil	nil	nil	nil
9.1.10	Official Hospitality	PGPA Act s15	$100,000	$20,000	$2,000	$500	nil	nil	nil
9.1.11	Food and Beverage	PGPA Act s15	$100,000	$10,000	nil	nil	nil	nil	nil
9.1.12	Giving of gifts	PGPA Act s15	$5,000	nil	nil	nil	nil	nil	nil
9.1.13	Other grants	PGPA Act s15	$60 million	$30 million	$10 million	nil	nil	nil	nil
9.1.14	Sponsorship	PGPA Act s15	$100,000	$10,000	$1,000	$200	nil	nil	nil
9.1.15	Property (leases and capital works) Limited to line managers with property responsibilities	PGPA Act s15, s16, s23, s52	$60 million	$30 million	$10 million	$5 million	$2 million	$100,000	up to $10,000
9.1.16	Security expenditure Limited to line managers with Security responsibilities	PGPA Act s15, s22, s52	$60 million	$30 million	$10 million	$5 million	$200,000	$50,000	nil
9.1.17	ICT expenditure Limited to CEO, DCEO and line managers with ICT responsibilities.	PGPA Act s15, s22, s52	$60 million	$30 million	$10 million	$5 million	$200,000	$50,000	nil

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO^6^	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder^7^
9.1.18	Assistance for Agency Employees pursuant to Appendix A. Limited to CEO, COO, DCEO, Chief Counsel and other SES responsible for legal functions	PGPA Act s15, s16	$5 million	$1 million	$500,000	$250,000	nil	nil	nil

^[6]^ Any Financial Authorisations not specifically authorised in this attachment (e.g. in excess of the CEO’s authorisation) may be exercised by the Board. 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.

^[7]^ Incl. Cabcharge card holders, eTag users & fuel card users.

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

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO^6^	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder^7^
9.2.1	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)	$60 million	$30 million	$10 million	$5 million	nil	nil	nil
9.2.2	Research and Evaluation projects	NDIS Act s118(1)(c), (e), (f)	$60 million	$30 million (COO only)	nil	nil	nil	nil	nil
9.2.3	Expenditure of funds to provide support and assistance	NDIS Act s6	$60 million	$30 million (COO only)	$10 million (CFO Only)	nil	nil	nil	nil
9.2.4	Expenditure of funds for coordination, strategic and referral services etc. to people with disability	NDIS Act s14	$60 million	$30 million (COO only)	$10 million (CFO Only)	nil	nil	nil	nil

9.3 Financial Authorisation 3: Enter or Vary an Arrangement

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO^6^	SES Band 3	SES Band 2	SES Band 1	EL2	EL1	Credit Card Holder^7^
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	Yes - to limit of the facility (e.g., credit card transactional limit)
9.3.2	Execute contract on behalf of CEO, with CEO’s written approval (up to limits of financial authorisation of the CEO)	PGPA Act s15, s23	N/A	Yes	Yes	Yes	Yes	Yes	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	Yes	No

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	CEO^6^	COO	CFO	Branch Manager Financial Reporting and Control
9.4.1	Agency Debt Waiver	PGPA Act s15, s16	$200,000	$150,000	$100,000	$50,000
9.4.2	Agency Debt Write-off	PGPA Act s15	$500,000	$350,000	$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	CEO^6^	COO	CFO	Branch Manager Financial Reporting and Control
9.5.1	Revaluations Limited to Line Managers in CFO Division	PGPA Act	$60 million	$30 million	$10 million	$5 million

9.6 Financial Authorisation 6: Disposal of Agency Assets

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO^6^	COO	CFO	Branch Manager Financial Reporting Control, Corporate Information and Property Services, ICT, Security	EL2 Financial Reporting and Control EL2 Property EL2 ICT EL2 Security
9.6.1	Disposal of Agency Assets Limitations/Categories of Assets (net book value)	PGPA Act s15, s16, s72	$60 million	$30 million	$10 million	$200,000	$50,000

9.7 Financial Authorisation 7: Agency Asset Write-offs

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO^6^	COO	CFO	Branch Manager Financial Reporting and Control	EL2 Financial Reporting and Control
9.7.1	Agency Asset Write-offs Limitations/Categories of Assets (net book value)	PGPA Act s15, s16, s72	$60 million	$30 million	$10 million	$200,000	$50,000

9.8 Financial Authorisation 8: Investments

List Number	Description of Authorisation/Function	Source of power Legislation/Section	CEO^6^	COO	CFO	Branch Manager Financial Reporting and Control	EL2 Responsible for Treasury Operations
9.8.1	Investments Individual investments as per 5.6	PGPA Act s59	Limit of balance	$2 billion	$1 billion	$500 million	Nil

10. 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

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.

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. a reasonable 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

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

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

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.

11. Version control table

Release 1

Field	Details
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

Field	Details
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

Field	Details
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	3

Release 4

Field	Details
Effective Date	28 August 2023

FOI 25/26 - 3537


Authors	Financial Control Branch
Owners	Chief Financial Officer
Financial Authorisations Audience	All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants
Document Number	4
Release	i)
Effective Date	6 February 2025
Author	Agency Budget and Financial Control Branch
Owner	Chief Operating Officer, Chief Financial Officer
Financial Authorisations Audience	All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants
Document Number	5
Release	6
Effective Date	1 October 2025
Author	Financial Reporting and Control Branch
Owner	Chief Operating Officer, Chief Financial Officer
Financial Authorisations Audience	All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants
Document Number	6

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ndis

National Disability Insurance Agency Accountable Authority Instructions (AAIs)

Additional AAI — Authorisation for Board Chair to exercise CEO’s financial authorisations in event of a conflict of interest

Version: 1

Date: 5 January 2026

Author: Financial Reporting and Control Branch

Division: Chief Financial Officer Division

The contents of this document are OFFICIAL.

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1. Introduction

Accountable Authority Instruction — Authorisation for Board Chair to exercise CEO’s financial authorisations in the event of a conflict of interest

This Accountable Authority Instruction (AAI) is 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 (Cth) (PGPA Act).

The AAIs form part of the finance law and ensure that the Agency complies with the requirements of a corporate Commonwealth Entity (CCE), including the PGPA Act and the Public Governance, Performance and Accountability Rule 2014 (Cth) (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:

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

For the avoidance of doubt, the Board Chair must comply with the AAIs when exercising financial authorisations.

AAIs 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 AAIs.

Financial authorisation in circumstances of a conflict of interest (COI) for the CEO

The Board Chair may exercise a financial authorisation up to the value of the limits applicable to the CEO in paragraph 9 of the AAIs dated 1 October 2025 if the CEO has a conflict of interest.

Instructions — all officials

If the CEO is unable to exercise their financial authorisation due to a conflict of interest:

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the CEO must disclose the conflict of interest to the Board Chair in writing
the Board Chair or if the Board Chair is unavailable, the Chair of the Audit and Risk Committee of Board:
- may authorise expenditure to the limits assigned to the CEO in paragraph 9 of the AAIs dated 1 October 2025, and
- must notify the Board about the details of the expenditure authorised at the next available meeting of the Board.


Legislative requirements	PGPA Act: s.15, s.25 to s.29 PGPA Rule: s.12 to 16D
Guidance	Resource Management Guide 203: General duties of officials
Related AAIs	Procurement and Other Arrangement
Other relevant documents	Conflict of Interest Policy
Contacts	Financial Governance and Compliance Team

2. Version control table


Release	Additional AAI
Effective Date	5 January 2026
Author	Financial Reporting and Control Branch
Owner	Chief Operating Officer, Chief Financial Officer
Financial Authorisations Audience	All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants
Document Number	1

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OFFICIAL

ndis

National Disability Insurance Agency Accountable Authority Instructions (AAIs)

Version: 7

Date: 18 May 2026

Author: Financial Reporting and Control Branch

Division: Chief Financial Officer Division

The contents of this document are OFFICIAL.

ndis.gov.au

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Introduction …………………………………………………………………………………………. 5 1.1 Duties and responsibilities of officials ………………………………………………. 7
Corporate Governance …………………………………………………………………………. 8 2.1 Duty to keep the Board informed …………………………………………………….. 8 2.2 Professional judgement …………………………………………………………………. 8 2.3 Financial Authorisations ………………………………………………………………… 9 2.4 Pricing of NDIS Supports ……………………………………………………………….. 9 2.5 Risk Management ………………………………………………………………………… 9 2.6 Security …………………………………………………………………………………….. 11 2.7 Working with others …………………………………………………………………….. 12 2.8 Fraud Control …………………………………………………………………………….. 13 2.9 Insurance …………………………………………………………………………………… 14 2.10 Disclosure of interests …………………………………………………………………. 15 2.11 Accounts, records and non-financial performance information …………… 17 2.12 Systems …………………………………………………………………………………….. 17 2.13 Audit …………………………………………………………………………………………. 18
Procurement and other arrangements …………………………………………………… 20 3.1 Exemptions ………………………………………………………………………………… 20 3.2 Approving commitments of relevant money …………………………………….. 21 3.3 Entering into arrangements ………………………………………………………….. 22 3.4 Varying arrangements …………………………………………………………………. 22 3.5 Administering an arrangement ……………………………………………………… 23 3.6 Financial authorisation in circumstances of a conflict of interest (COI) for the CEO ………………………………………………………………………………………………. 24 3.7 Procurement ………………………………………………………………………………. 25 3.8 Grants ………………………………………………………………………………………… 26 3.9 Inter-entity cooperation and agreements ………………………………………… 27 3.10 Indemnities, guarantees and warranties …………………………………………. 29 3.11 Official hospitality ……………………………………………………………………….. 31 3.12 Official travel ………………………………………………………………………………. 32 3.13 Accessible events ……………………………………………………………………….. 34

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Making payments ………………………………………………………………………………. 36 4.1 Payments of relevant money ………………………………………………………… 36 4.2 Payments to vendors …………………………………………………………………… 36 4.3 Corporate credit cards and credit vouchers …………………………………….. 37 4.4 Gratuities …………………………………………………………………………………… 38 4.5 Discretionary financial assistance …………………………………………. 39 4.6 Claims and legal settlements …………………………………………. 40 4.7 Payments pending probate …………………………………………. 40 4.8 Taxation obligations …………………………………………. 41 4.9 Assistance to Agency personnel involved in legal proceedings 42 4.10 Procurement from external law firms …………………………………… 42
Managing Money ……………………………………………………………………… 44 5.1 Receiving and handling money …………………………………………………….. 44 5.2 Receiving or managing appropriations …………………………… 45 5.3 Agreements with banks and managing bank accounts …………….. 45 5.4 Agreements with banks …………………………………………. 46 5.5 Managing bank accounts …………………………………………. 46 5.6 Investments ……………………………………………………….. 47 5.7 Borrowing ……………………………………………………….. 48
Managing debt and amounts owing to the Agency …………………………… 49 6.1 Debt management ………………………………………………………………. 49 6.2 Managing Agency debts ……………………………………………………….. 50 6.3 Managing Scheme debt (under NDIS Act) …………………………… 50 6.4 Non-recovery (write-off) of Agency Debt …………………………………… 50 6.5 Waiver of amounts owing to the Agency ……………………………………… 51
Managing property ……………………………………………………………………… 53 7.1 Procuring or acquiring relevant property ………………………………………… 54 7.2 Management and use of Agency Property …………………………… 54 7.3 Real property ……………………………………………………………………… 54 7.4 Receiving gifts and benefits ……………………………………………………….. 54 7.5 Finding property on Agency premises …………………………………………. 56

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7.6 Custody, use and management of relevant property ………………………… 56 7.7 Disposing of relevant property (including gifting) ……………………………… 57 7.8 Loss and recovery of relevant property …………………………… 58 8. Terms you need to know ……………………………………………………….. 60 9. Financial Authorisations ……………………………………………………….. 64 9.1 Financial Authorisation 1: Approve Proposed Expenditure of Agency Funds (Program 1.2) ……………………………………………………………………………… 64 9.2 Financial Authorisation 2: Approve Proposed Expenditure of Scheme Funds (Program 1.1) ……………………………………………………………………………… 66 9.3 Financial Authorisation 3: Enter or Vary an Arrangement …………….. 67 9.4 Financial Authorisation 4: Manage a Debt …………………………… 68 9.5 Financial Authorisation 5: Asset Revaluations …………………………… 68 9.6 Financial Authorisation 6: Disposal of Agency Assets …………….. 69 9.7 Financial Authorisation 7: Agency Asset Write-offs ……………………….. 69 9.8 Financial Authorisation 8: Investments …………………………………………… 69 10. Appendix A: Assistance for Agency personnel involved in legal proceedings 70 10.1 Application …………………………………………………………………………………. 70 10.2 General Policy ……………………………………………………………………………. 70 10.3 Criteria for assistance ………………………………………………………………….. 70 10.4 Basis for approving indemnification of Agency personnel against costs or damages ……………………………………………………………………………………………… 71 10.5 Level of assistance ……………………………………………………………………… 72 10.6 Inquests and inquiries …………………………………………………………………. 73 10.7 Assistance to Agency personnel for subpoenas ………………………………. 73 10.8 Assistance to Agency personnel responding to notices or directions under the National Anti-Corruption Commission Act 2022 (NACC Act) ………………….. 73 10.9 Assistance to Agency personnel as plaintiffs …………………………… 74 10.10 Who makes the decision to assist …………………………………………. 74 10.11 Legal representation ……………………………………………………………… 74 11. Version control table ……………………………………………………………………… 76

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1. Introduction

These Accountable Authority Instructions (AAIs) 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 AAIs 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:

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

These AAIs 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 AAIs.

The AAIs apply in addition to the following delegations that govern the expenditure of Scheme funding and management of Agency resources:

the NDIS Act 2013 Operations Instrument of Delegation, made under section 202 of the National Disability Insurance Agency Act 2013 (NDIS Act), which allow the Chief Executive Officer (CEO) to delegate his or her powers or functions under the Act; and
the Human Resources Delegations and authorisations, made under section 78 of the Public Service Act (Cth), which allows the CEO to delegate his or her powers or functions under that Act.

Related policies, procedures, practice guidance and directions support these delegations.

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These AAIs have been endorsed by the Board and take effect from 18 May 2026. They are subject to annual review by the Board. The Board may, at its discretion, review these AAIs 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 AAIs, and before the next review, then to the extent that these AAIs would be inconsistent to the PGPA Act and PGPA Rule, the AAIs 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, Error! Reference source not found. to be exercised in accordance with these AAIs.

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.

You must ensure that you understand your duties as an official under the PGPA Act and the APS Values and Code of Conduct, under sections 10 to 13 of the Public Service Act 1999 (PS 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.

You must ensure that you understand the APSC Secretaries Charter of Leadership Behaviours. As a leader in the APS you must exhibit and encourage the behaviours of:

Be dynamic
Be respectful
Have integrity
Value others
Empower people

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 AAI Quick Guide: Duties of Officials.

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2. Corporate Governance

Corporate governance forms part of the broader governance frameworks established by an accountable authority to manage risk and achieve an entity’s purpose. 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.

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 relating 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 non-compliance with these AAIs 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.

Regular PGPA Act Compliance reporting is conducted on a quarterly basis and is provided to the Agency Audit and Risk Committee and the Board Audit and Risk Committee. Instances of significant non-compliance with the PGPA Act will be notified to the Board out-of-session within 10 working days of occurrence.

2.2 Professional judgement

Is the proposed decision/action reasonable in the circumstances?
If there are resource implications, will the proposed decision/action represent a proper use of Agency resources?

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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?

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 in the Agency are detailed at section 9.

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

You must not authorise or enter any arrangements that benefit you (including any arrangements that also benefit other people), for example, your own training, without prior written authorisation from your line manager.

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

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

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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.

2.5.1 Instructions — all officials

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
Legislative requirements	PGPA Act: s.16
Guidance	Commonwealth Risk Management Policy Resource Management Guide No. 200: Duties of Accountable Authorities Resource Management Guide No 211: Implementing the Commonwealth Risk Management Policy Risk Management Services Comcover’s risk management education and professional development program
Related AAIs	Working with others Fraud control Insurance Disclosure of interests

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Information Type	Reference Document
Related AAIs (cont.)	Procurement and other arrangements Grants Inter-entity cooperations Indemnities, guarantees and warranties
Internal authorisations	Audit and Risk Committee
Other relevant documents	Risk Management Branch Risk Management Strategy Corporate Plan Health, Safety and wellbeing Procedures and Supporting Documents
Contacts	Risk Advisory Branch

2.6 Security

All staff must comply with obligations of the Protective Security Policy Framework (PSPF). The PSPF provides guidance on what the Agency does to protect people, information and resources. The Agency has established the delegation matrix for security decision making and staff must comply with this matrix, including where roles have specific responsibilities and powers.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15
Guidance	Protective Security Policy Framework
Related AAIs	Working with others Fraud control Disclosure of interests Procurement and other arrangements Inter-entity cooperations
Internal authorisations	Delegation matrix for security decision making

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Information Type	Reference Document
Other relevant documents	Agency Security plan Security Policies
Contacts	Safety, Wellbeing and Security Branch

2.7 Working with others

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.

2.7.1 Instructions — all officials

You are encouraged to consider appropriate opportunities to establish cooperative and beneficial working arrangements with other entities inside and outside the Commonwealth public sector (these opportunities can take different forms — there is no one size fits all approach to working with others).

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Information Type	Reference Document
Legislative requirements	PGPA Act: s.5, s.15, s.16, s.17, s.18, s.19, s.22
Guidance	Resource Management Guide No. 200: Duties of Accountable Authorities
Related AAIs	Risk management

2.8 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.

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.

2.8.1 Instructions — all officials

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

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15, s.16 PGPA Rule: s.10 Public Interest Disclosure Act 2013

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Information Type	Reference Document
Guidance	Resource Management Guide 201: Preventing, detecting and dealing with fraud and corruption Resource Management Guide 203: General duties of officials Good practice: - Commonwealth Fraud Control Policy - Commonwealth Risk Management Policy
Related AAIs	Risk management
Other relevant documents	Fraud and Corruption Control Plan Risk Management Branch Risk Management Strategy
Contacts	Fraud Intelligence and Investigations Branch

2.9 Insurance

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.

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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.

2.9.1 Instructions - officials responsible for insurance matters

You must:

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 to 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 AAIs	Risk management
Other relevant documents	Risk Management Branch Health, Safety and wellbeing Procedures and Supporting Documents Finance policies
Contacts	Finance Service Desk People and Culture Service Desk

2.10 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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2.10.1 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 form 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 AAIs	Risk management Managing Property
Other relevant documents	Conflict of Interest Policy
Contacts	People and Culture Service Desk

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2.11 Accounts, records and non-financial performance information

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).

2.11.1 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.

2.12 Systems

If you are undertaking a project with a potential impact on the Agency’s systems, you must consult and seek approval from the relevant system owners in accordance with policies approved by the CEO.

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Information Type	Reference Document
Legislative requirements	PGPA Act: s.37, s.38, s.41 PGPA Financial Reporting Rule PGPA Rule: s.17AA Auditor-General Act 1997: s.32
Guidance	Financial reporting for Commonwealth entities Commonwealth Performance Framework
Related AAIs	Audit

2.13 Audit

The Board has established the Audit and Risk 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, section 17 of the PGPA Rules and section 125A(b) of the NDIS Act. 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).

2.13.1 Instructions — all officials

You must cooperate with:

the Agency’s internal audit function
the Agency’s Audit and Risk 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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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 NDIS Act: s.125A(b) 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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3. 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.

commitments of relevant money; or
entering into arrangements relating to relevant money.

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 AAIs, and may only do so if:

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

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

Any exemption granted from these AAIs 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 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
application of Agency money is consistent with section 180 of the NDIS Act
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

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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).

When the Board issues approvals as a delegate within the Financial Authorisations, the Board authorises the CEO or another official approved by the CEO to execute any associated approvals in the Agency’s financial management information system (FMIS), as needed.

The CEO can provide written authorisation for officials to execute arrangements (but not provide FMIS approval) on their behalf when required.

3.3 Entering into arrangements

You may only enter into an arrangement on behalf of the Agency if the maximum value (as varied if applicable) is within your Financial Authorisation, and:

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

You may only enter into an arrangement with any of the Agency’s internal audit service providers 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.

3.4 Varying arrangements

Only officials with the appropriate Financial Authorisation may vary an arrangement if the variation results in any one or more of the following outcomes:

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expenditure increases
the scope, volume, quality or fitness-for-purpose of deliverables reduces
the deadline for deliverables is delayed
the key personnel delivering services changes
the supplier entity changes (for example, through a novation or assignment or other change requiring the Agency’s consent), or
the contractual terms and conditions associated with the arrangement change.

You may only approve a variation increasing expenditure if the new total amount, including the cumulative value of previously committed expenditure plus the variation value, is within your Financial Authorisation.

A Financial Authorisation is not required for an official to vary an arrangement to:

vary details of an administrative nature, such as the names of contact persons and typographical errors
reflect a change to the name of the supplier that does not otherwise change the identity of the supplier (for example, a change to the supplier’s trading name that does not change their ABN or ACN or involve a change of control, novation or assignment).

3.5 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.

For further information on managing contracts, refer to the Australian Government Contract Management Guide.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15, s.22, s.52
Guidance	Resource Management Guide 203: General duties of officials

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Information Type	Reference Document
Guidance (cont.)	Commonwealth Procurement Rules Resource Management Guide 400, Approving commitments of relevant money
Related AAIs	Risk management Disclosure of interests Procurement and other arrangements Indemnities, guarantees and warranties Payments of relevant money Taxation obligations Agreements with banks and managing bank accounts
Internal authorisations	Financial Authorisation 3
Other relevant documents	NDIA Procurement Policy AAI Quick Guide: Indemnities and other contingencies
Contacts	Procurement Service Desk

3.6 Financial authorisation in circumstances of a conflict of interest (COI) for the CEO

The Board Chair may exercise a financial authorisation up to the value of the limits applicable to the CEO in paragraph 9 of the AAIs if the CEO has a conflict of interest.

3.5.1 Instructions — CEO, Board Chair, Chair of the Audit and Risk Committee

If the CEO is unable to exercise their financial authorisation due to a conflict of interest:

the CEO must disclose the conflict of interest to the Board Chair in writing
the Board Chair, or if the Board Chair is unavailable, the Chair of the Audit and Risk Committee of the Board:
- may authorise expenditure to the limits assigned to the CEO in paragraph 9 of the AAIs, and
- must notify the Board about the details of the expenditure authorised at the next available meeting of the Board.

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Information Type	Reference Document
Legislative requirements	PGPA Act s.15, s.25 to s.29 PGPA Rule: s.12 to s.16D
Internal authorisations	Financial Authorisations
Other relevant documents	Resource Management Guide 203: General duties of officials Conflict of Interest Policy
Contacts	Financial Governance and Operations Team

3.7 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 an arrangement, the delivery of and payment for the goods and services and, where relevant, the ongoing management of the arrangement 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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3.7.1 Instructions

You must undertake procurement in a manner consistent with the Commonwealth Procurement Rules (CPRs) and the NDIA Procurement Policy¹. 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
Guidance	Procurement guidance material
Internal authorisations	Financial Authorisations
Other relevant documents	NDIA Procurement Policy
Contacts	Procurement Services Desk

3.8 Grants

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.

You must approach and conduct grant opportunities in a manner consistent with the Commonwealth Grant Rules and Principles (CGRPs) and associated Grant Connected Policies³.

¹ 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 undertake procurement in a manner consistent 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.

³ While the Agency as a CCE is not bound by the CGRPs, the Board, as the Accountable Authority, intends NDIA staff undertake procurement in a manner consistent with the CGRPs through this instruction.

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3.8.1 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 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 Principles
have regard to the nine key principles in Part 2 of the Commonwealth Grants Rules and Principles 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.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15
Guidance	Commonwealth Grants Rules and Principles Commonwealth Risk Management Policy Resource Management Guide 410: Commonwealth Grants Resource Management Guide 415: Commonwealth Grants and Procurement Connected Policies
Related AAIs	Risk management Inter-entity cooperation and agreements Disclosure of interests Approving commitments of relevant money

3.9 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

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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.

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 arrangements is set out in the NDIS Act (see section 119(2)(a)). Where the Agency enters into an arrangement with another Commonwealth entity (whether corporate or non-corporate) such an arrangement is able to be stated to be a legally binding agreement, as the Agency is a separate legal entity.

3.9.1 Instructions – all officials

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

the objectives of the arrangement, 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
agreed modes of review and evaluation
agreed dispute resolution arrangements.

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You must ensure that an inter-entity arrangement addresses accountability requirements, including the requirements in the PGPA Act, to enable the Board to meet its responsibilities under the Resource Management Framework.

3.9.2 Instructions - officials establishing inter-entity arrangements involving financial commitments

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

Information Type	Reference Document
Legislative requirements	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 AAIs	Risk management Working with others Accounts, records and non-financial performance information Approving commitments of relevant money
Internal authorisations	Financial Authorisations

3.10 Indemnities, guarantees and warranties

Indemnity, guarantee and warranty clauses (and certain supplier liability caps) in arrangements are generally used to allocate risk between parties. Where the Agency is to be the grantor of such a clause in an arrangement, 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 3.10, clauses of this nature offered by the Agency are collectively referred to as Contingent Liability Clauses.

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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.

3.10.1 Instructions – all officials

Subject to 3.10.2, 3.10.3 and 3.10.4, officials may only enter into an arrangement that includes a Contingent Liability Clause in accordance with policies approved by the COO and the Chief Counsel. In the absence of a policy, the delegation remains with the CEO and COO only.

3.10.2 Instructions – CEO and COO

The CEO can approve the entry into of an arrangement that includes a Contingent Liability Clause where the likelihood 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.
The COO can approve the entry into of an arrangement that includes a Contingent Liability Clause where the likelihood 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.

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

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3.10.3 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 3.10.1:

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: Assistance for Agency personnel involved in legal proceedings 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.

3.10.4 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 AAIs	Risk management
Internal authorisations	Financial Authorisation

3.11 Official hospitality

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

3.11.1 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.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15
Related AAIs	Risk management Disclosure of interests Procurement and other arrangements Disposing of property (including gifting relevant property)
Internal authorisations	Financial Authorisations
Other relevant documents	Finance Policies, Gifts, Hospitality and Sponsorship chapter
Contacts	Finance Service Desk

3.12 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. This includes travel by all NDIA staff (APS employees and labour hire workers), contractors, consultants and guest travellers to undertake work duties at the direction of the Agency to achieve one or more Agency objectives.

The Agency follows the WoAG Travel Policy for Official Travel and uses the WoAG Travel Arrangements provided through Corporate Travel Management (CTM).

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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.

3.12.1 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.

You must comply with the Agency’s Finance Policies, Travel chapter and Financial Authorisations when arranging official travel.

3.12.1.1 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
Disability Reform Ministerial Council (DRMC) meetings
Independent Advisory Council (IAC) and Advisory Group meetings
Meetings with the Minister for the NDIS
Meetings with other Commonwealth and State Ministers
Meetings with State Agency/Department Heads
Senate Budget Estimates and other Parliamentary Inquiries
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 the Board Chair, Board Members or CEO 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 for the Board Chair, Board Members or CEO that is combined with private travel must 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

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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.

3.12.1.2 Travel authorisations for Executive Leadership Team (ELT)

Official travel for the ELT is pre-approved under these instructions when in relation to official trips for the following purposes:

Board and Board Committee meetings
Independent Advisory Council (IAC) and Advisory Group meetings
Meetings with the Minister for the NDIS
Senate Budget Estimates and other Parliamentary Inquiries
Executive Leadership Team (ELT) meetings and events
Interview panels

Pre-approval for the above travel is limited to same-day travel only. Overnight accommodation should be avoided where it is safe and reasonable to do so. Where an overnight stay is required, approval must be sought on a case-by-case basis through the approved pre-approval process.

Approval process for exceptions

Travel for purposes not on the pre-approved list above, must be approved on a case-by-case basis through the approved pre-approval process.

Any official travel combined with private travel needs to be approved on a case-by-case basis through the approved pre-approval process.

Approval for travel on a case-by-case basis for ELT is provided by the CEO.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15, s.52
Related AAIs	Risk management Approving commitments of relevant money Procurement and other arrangements
Internal authorisations	Financial Authorisations
Other relevant documents	Finance Policies, Travel chapter
Contacts	Corporate Service Desk - Travel Services

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3.13 Accessible events

Prior to the commitment of expenditure on events at external venues, officials must comply with relevant event guidelines or as directed, to ensure venue and events are accessible. Venue accessibility must be confirmed prior to the event and organisers need to ensure meeting attendees can participate in the event.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.15
Related AAIs	Risk management Approving commitments of relevant money Procurement and other arrangements
Internal authorisations	Financial Authorisations
Contacts	Strategic Communications Service Desk

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4. Making payments

payments of relevant money
the use of Agency credit cards and credit vouchers
providing discretionary financial assistance
taxation obligations.

4.1 Payments of relevant money

4.1.1 Instructions – all officials

You must not make a payment of relevant money unless:

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
there is a sufficient available funds to cover the proposed payment
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 AAIs	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:

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

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

expressly authorised by an Act (such as their enabling legislation)
authorised by the Finance Minister in writing or
authorised by the PGPA Rule.

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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:

ensure that any corporate credit cards or credit vouchers issued to you are stored safely and securely
ensure that your use of a corporate credit card or credit voucher is consistent with any approval given, including any conditions of the approval
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)
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:

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:

be authorised to enter into borrowing agreements
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, s.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 their delegate 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.

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

The Chief Counsel Division has been consulted, and the Chief Counsel, or their delegate, 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.
You have the Financial Authorisation to approve expenditure of this type and have approved the settlement, the settlement terms, and settlement amount; and
All statutory requirements in relation to the committing of any settlement monies have been complied with.

Where a proposed settlement does not involve the commitment of Agency funds (e.g. Statement of service or reference), the authorisation of such a provision can be made by an SES.

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 Operations Team.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.16

* The CDDA Scheme applies to non-CCEs.

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Information Type	Reference Document
Related AAIs	Risk management Disclosure of interests
Internal authorisations	Financial Authorisations HR Delegations Matrix - Termination
Other relevant documents	Finance Policies, Information for CFO Division chapter
Contacts	Financial Governance and Operations 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 Operations team to seek advice to understand the potential fringe benefits tax (FBT) implications of the proposed commitment
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

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Information Type	Reference Document
Legislative requirements	Accounts, records and non-financial performance information
Internal authorisations	Financial Authorisations
Other relevant documents	Finance Policies
Contacts	Financial Governance and Operations 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, as they are authorised to do so (refer to Financial Authorisation), by either:

the Accountable Authority; or
the CEO; or
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.

Reference to Agency personnel includes Board members. Expenditure to assist Board members involved in legal proceedings may be approved by the Board Chair.

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

4.10 Procurement from external law firms

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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:

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.
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.

However, the CEO, COO, Deputy CEO, Governance, Risk and Legal, Chief 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.

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5. Managing Money

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

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

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

Australian currency and cheques in any currency
money raised by, or on behalf of, the Commonwealth in a variety of ways, including by appropriations, taxes, borrowings, loan repayments, rebates and levies
money held on trust by the Agency (for the benefit of persons other than the Agency)
money found on the Agency’s premises.

5.1 Receiving and handling money

can be deposited in a bank (bankable money)
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
not misuse or improperly dispose of relevant money.

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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.

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

receiving or managing appropriations
receiving and banking money
management of bank accounts and banking; and
loss of Agency money.

5.2 Receiving or managing appropriations

5.2.1 Instructions – officials authorised to receive appropriations

5.3 Agreements with banks and managing bank accounts

This section provides instructions for officials who are authorised to:

enter into agreements with banks
open and maintain bank accounts.

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5.3.1 Instructions — all officials

You must:

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, s.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
Other relevant documents	Finance Policies, Information for CFO Division chapter
Contacts	Financial Governance and Operations Team

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5.6 Investments

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:

not invest relevant money unless the money is not immediately required for the purposes of the Agency
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 Operations Team to seek advice on managing a bequest.

Information Type	Reference Document
Legislative requirements	PGPA Act: s.59 PGPA Rule: s.22A PGPA (Financial Reporting) Rule
Internal authorisations	Financial Authorisations
Other relevant documents	Finance Policies, Information for CFO Division chapter
Contacts	Financial Governance and Operations Team

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5.7 Borrowing

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

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

the borrowing is the obtaining of credit by way of credit card, credit voucher or similar credit facility; and
the agreement for the borrowing requires the amount borrowed to be repaid by the Agency within 90 days; or
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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6. 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:

debt management and the recovery of debts
non-recovery (write-off) of debts
waiver of amounts owing to the Agency.

Generally, a ‘debt’ is:

a sum of money owing to the Agency
a known amount (or capable of being objectively determined) that is not being disputed
due for payment now and
capable of being recovered in an action for debt.

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

amounts due from corporate debts, overpayments, fees, leases, rents, services provided by the Agency
sales of real and personal issued property owned by the Agency
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
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:

incorrect payment or overpayment to a provider or participant (including nominees acting on behalf of participants)
compensation matters; and
other debts relating to the operations of the NDIS Act.

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

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

the non-recovery has been authorised by an Act and the appropriate Financial Authorisation or Instrument of Delegation
you are satisfied that the debt is not legally recoverable or
you consider that it is not economical to pursue recovery of the debt.

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Information Type	Reference Document
Legislative requirements	PGPA Act: s.15 Public Governance, Performance and Accountability (Financial Reporting) Rule 2015
Related AAIs	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

the non-recovery has been authorised by an Act and the appropriate Financial Authorisation or Instrument of Delegation
you are satisfied that the debt is not legally recoverable or
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 Act, in line with the Financial Authorisations.

Scheme Debt

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, s.192, s.193, s.194, s.195
Guidance	Resource Management Guide 203: General duties of officials Commonwealth Procurement Rules
Related AAIs	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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7. 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.

real property (i.e. land and buildings)
other goods or assets such as:
- 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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the Lands Acquisition Act 1989
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:

act in a proper manner (efficient, effective, economical and ethical) and in a 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:

ask for, or encourage, the giving of gifts to yourself or other officials
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.

You must comply with the Agency’s Finance Policies, and Gifts and Benefits Policy 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, s.16, s.23, s.52 PGPA Rule: s.18 Lands Acquisition Act 1989 Public Service Act
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 and Gifts and Benefits Policy
Contacts	Finance Service Desk Property Service Desk

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7.5 Finding property on Agency premises

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:

take reasonable steps to safeguard any found property
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:

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

only use relevant property for official purposes, unless permission for private use has been given.
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
when driving an Agency vehicle:

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hold a valid driver’s licence appropriate for the class of vehicle and country where you are driving
comply with all relevant traffic laws, ordinances and regulations, including parking restrictions, of the country where you are driving
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
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.

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:

improperly dispose of relevant property
make a gift of relevant property, unless it complies with the instructions on gifting relevant property
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:

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

The Gifting of property can only by authorised by an official who holds the appropriate Financial Authorisation.
When approving a gift of relevant property, you must comply with the directions in the authorisation from the Board.
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 Public Service Act
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 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	Reference Document
Legislative requirements	PGPA Act: s.15, s.16, s.72 PGPA Rule: s.18 Public Service Act
Related AAIs	Risk management Disclosure of interests Procurement and other arrangements Disposing of relevant property (including gifting)
Other relevant documents	Finance Policies
Contacts	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 appointed as a Board member under section 127 of the NDIS Act; 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.

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

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

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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.

CGRPs means Commonwealth Grant Rules and Principles.

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.

CPWO means Chief People and Wellbeing 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 AAIs.

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.

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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.

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 supports (other than general 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.

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

the document titled Pricing Arrangements and Price Limits;
the document titled Assistive Technology, Home Modifications and Consumables Code Guide; and
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.

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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:

serious breaches of the duties of officials, including any fraudulent activity by officials;
systemic issues reflecting internal control failings or high-volume instances of non-compliance; and
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

You means any person required to comply with the AAIs

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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 AAIs. 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 | redacted | SES Band 3 | redacted | redacted | EL2 | EL1 | Credit Card Holder |
|—|—|—|—|—|—|—|—|—|—| | 9.1.1 | Operational Expenditure | PGPA Act s.15, s.22, s.52 | $100 million | $30 million | $10 million | $5 million | $200,000 | $50,000 | to limit of the facility | | 9.1.2 | Partners in the Community Program (grants or procurement arrangements)
Limited to line managers with PITC responsibilities | PGPA Act s.15, s.22, s.52 | $100 million | $50 million | $40 million | nil | nil | nil | nil | | 9.1.3 | Settlement of Claims and Legal Disputes (other than claims and legal disputes captured by 9.1.4)
In accordance with policies approved by the DCEO responsible for legal functions or the Chief Counsel | PGPA Act s.16 | $100 million | $30 million DCEO Legal only | nil | nil | nil | nil | nil | | 9.1.4 | Settlement of Claims and Legal Disputes brought by or in relation to employees, contractors, officers or agents (whether current or former)
In accordance with policies approved by the DCEO responsible for legal functions or the Chief Counsel | PGPA Act s.16 | $6 million | $1 million COO only | $100,000 CPWO only | nil | nil | nil | nil |

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| List Number | Description of Authorisation/Function | Source of power Legislation/Section | redacted | SES Band 3 | redacted | redacted | EL2 | EL1 | Credit Card Holder |
|—|—|—|—|—|—|—|—|—|—| | 9.1.5 | Discretionary financial assistance (including defective administration) | NDIS Act s118(1)(a), (h) | $200,000 | nil | nil | nil | nil | nil | nil | | 9.1.6 | External Data Request Research Agreements
Limited to line managers within the Participant Outcomes, Evidence and Evaluation Branch | PGPA Act s15 | $100 million | $30 million | $10 million | $5 million | nil | nil | nil | | 9.1.7 | Consultants | PGPA Act s15 | $100 million | $30 million | $5 million | nil | nil | nil | nil | | 9.1.8 | Domestic travel | PGPA Act s15, s52 | $500,000 | $200,000 | $100,000 | $100,000 | $5,000 | nil | nil | | 9.1.9 | International travel
(CEO trips to be approved by the Chair of the Board) | PGPA Act s15, s52 | $100,000 | nil | nil | nil | nil | nil | nil | | 9.1.10 | Official Hospitality | PGPA Act s15 | $100,000 | $20,000 | $2,000 | $500 | nil | nil | nil | | 9.1.11 | Food and Beverage | PGPA Act s15 | $100,000 | $10,000 | nil | nil | nil | nil | nil | | 9.1.12 | Giving of gifts | PGPA Act s15 | $20,000 | nil | nil | nil | nil | nil | nil | | 9.1.13 | Grants (Non-PITC) | PGPA Act s15 | $100 million | $30 million | $10 million | $5 million | nil | nil | nil | | 9.1.14 | Sponsorship | PGPA Act s15 | $100,000 | $10,000 | $1,000 | $200 | nil | nil | nil | | 9.1.15 | Property Operating Expenses and Shared Services Property Costs (leases, co-locations, property operating expenses and capital works)
Limited to line managers with property responsibilities | PGPA Act s15, s16, s23, s52 | $100 million | $30 million | $10 million | $5 million | $2 million | $100,000 | up to $10,000 | | 9.1.16 | Security expenditure
Limited to line managers with Security responsibilities | PGPA Act s15, s22, s52 | $100 million | $30 million | $10 million | $5 million | $200,000 | $50,000 | nil |

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| List Number | Description of Authorisation/Function | Source of power Legislation/Section | redacted | SES Band 3 | redacted | redacted | EL2 | EL1 | Credit Card Holder |
|—|—|—|—|—|—|—|—|—|—| | 9.1.17 | ICT expenditure
Limited to CEO, DCEO ITTS and line managers within Technology Services Division with ICT responsibilities. | PGPA Act s15, s22, s52 | $100 million | $30 million | $10 million | $5 million | $200,000 | $50,000 | nil | | 9.1.18 | Assistance for Agency Employees pursuant to Appendix A.
Limited to CEO, COO, DCEO, Chief Counsel and other SES responsible for legal functions | PGPA Act s15, s16 | $5 million | $1 million | $500,000 | $250,000 | nil | nil | nil |

[6] Any Financial Authorisations not specifically authorised in this attachment (e.g. in excess of the CEO’s authorisation) may be exercised by the Board. Any contractual variation that increases the value of the original contract to over $100m or the variation value is greater than $20m must be referred to the Board.

[7] Incl. Cabcharge card holders, eTag users & fuel card users.

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

| List Number | Description of Authorisation/Function | Source of power Legislation/Section | redacted | SES Band 3 | redacted | redacted | EL2 | EL1 | Credit Card Holder |
|—|—|—|—|—|—|—|—|—|—| | 9.2.1 | 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) | $100 million | $30 million | $10 million | $5 million | nil | nil | nil | | 9.2.2 | Research and Evaluation projects | NDIS Act s118(1)(c), (e), (f) | $100 million | $30 million (COO only) | nil | nil | nil | nil | nil | | 9.2.3 | Expenditure of funds to provide support and assistance | NDIS Act s6 | $100 million | $30 million (COO only) | $10 million (CFO only) | nil | nil | nil | nil | | 9.2.4 | Expenditure of funds for coordination, strategic and referral services etc. to people with disability | NDIS Act s14 | $100 million | $30 million (COO only) | $10 million (CFO only) | 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 | redacted | SES Band 3 | redacted | redacted | EL2 | 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 | Yes – to limit of the facility (e.g., credit card transactional limit) | | 9.3.2 | Execute contract on behalf of CEO, with CEO’s written approval (up to limits of financial authorisation of the CEO) | PGPA Act s15, s23 | N/A | Yes | Yes | Yes | Yes | Yes | 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 | 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	`redacted`	COO	CFO	Branch Manager Financial Reporting and Control
9.4.1	Agency Debt Waiver	PGPA Act s15, s16	$200,000	$150,000	$100,000	$50,000
9.4.2	Agency Debt Write-off	PGPA Act s15	$500,000	$350,000	$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	`redacted`	COO	CFO	Branch Manager Financial Reporting and Control
9.5.1	Revaluations Limited to Line Managers in CFO Division	PGPA Act	$100 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	`redacted`	COO	CFO	Branch Managers Financial Reporting and Control, Corporate Information and Property Services, ICT, Security	EL2 Financial Reporting and Control, EL2 Property, EL2 ICT, EL2 Security
9.6.1	Disposal of Agency Assets Limitations/Categories of Assets (net book value)	PGPA Act s15, s16, s72	$100 million	$30 million	$10 million	$200,000	$50,000

9.7 Financial Authorisation 7: Agency Asset Write-offs

List Number	Description of Authorisation/Function	Source of power Legislation/Section	`redacted`	COO	CFO	Branch Manager Financial Reporting and Control	EL2 Financial Reporting and Control
9.7.1	Agency Asset Write-offs Limitations/Categories of Assets (net book value)	PGPA Act s15, s16, s72	$100 million	$30 million	$10 million	$200,000	$50,000

9.8 Financial Authorisation 8: Investments

List Number	Description of Authorisation/Function	Source of power Legislation/Section	`redacted`	COO	CFO	Branch Manager Financial Reporting and Control	EL2 Responsible for Treasury Operations
9.8.1	Investments Individual investments as per 5.6	PGPA Act s59	Limit of balance	$2 billion	$1 billion	$500 million	Nil

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10. 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 (including Board members).

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

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

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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. a reasonable amount payable by the Agency personnel in settlement of the proceedings, and d. a fine or penalty imposed on the Agency personnel.

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

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.

10.6 Inquests and inquiries

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.

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

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

10.9 Assistance to Agency personnel as plaintiffs

10.10 Who makes the decision to assist

10.11 Legal representation

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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).

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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	3

Release	4
Effective Date	28 August 2023

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Authors	Financial Control Branch
Owners	Chief Financial Officer
Financial Authorisations Audience	All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants
Document Number	4
Release	i)
Effective Date	6 February 2025
Author	Agency Budget and Financial Control Branch
Owner	Chief Operating Officer, Chief Financial Officer
Financial Authorisations Audience	All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants
Document Number	5
Release	6
Effective Date	1 October 2025
Author	Financial Reporting and Control Branch
Owner	Chief Operating Officer, Chief Financial Officer
Financial Authorisations Audience	All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants
Document Number	6
Release	7
Effective Date	18 May 2026
Author	Financial Reporting and Control Branch
Owner	Chief Operating Officer, Chief Financial Officer
Financial Authorisations Audience	All National Disability Insurance Agency (NDIA) employees, labour hire workers, contractors including Executive Placement Program and consultants
Document Number	7

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1. PURPOSE

2. SCOPE

3. POLICY CONTENT

3.1 Mandate

3.2 Principles of Delegation

3.3 Determining value limits

3.4 Acting arrangements

3.5 Personal Benefits

3.6 Definitions

3.7 Changes of Function Names and Position Titles

3.8 Delegations

3.9 Delegates of contractors who hold management authority

4. KEY RISKS ADDRESSED BY THE POLICY

5. POLICY BREACHES

6. QUESTIONS OR CONCERNS

7. CEO SIGNATURE

Changes to Existing Financial Delegations

Summary table

Financial Amendments – Detailed change by individual delegation

1. PURPOSE

2. SCOPE

3. POLICY CONTENT

3.1 Mandate

3.2 Principles of Delegation

3.3 Determining value limits

3.4 Acting arrangements

3.5 Personal Benefits

3.6 Definitions

3.7 Changes of Function Names and Position Titles

3.8 Delegations

3.9 Delegates of contractors who hold management authority

4. KEY RISKS ADDRESSED BY THE POLICY

5. POLICY BREACHES

6. QUESTIONS OR CONCERNS

Introduction

Contents

i. Terms you need to know

1 – Corporate governance

1.1 Professional judgement

1.2 Duties of officials

1.3 Authorisations

1.4 Risk management

1.5 Working with others

1.6 Fraud control

1.7 Insurance (Comcover and Comcare)

1.8 Accounts and records

1.9 Audit

1.10 Scheme payments and business system

1.11 Compliance

1.12 Exemptions

2 Procurements, grants and other commitments and arrangements

2.1 Procurement (buying goods and/or services)

2.2 Entering, administering and varying arrangements

2.3 Approving expenditure (committing Agency money)

2.4 Indemnities and other contingent liabilities

2.5 Grants

2.6 Managing a contract or grant agreement

2.7 Food and beverage (Official hospitality)

2.8 Official Travel

2.9 Taxi and ride-sharing services

2.10 Rewards and recognition

2.11 Giving official gifts

2.12 Sponsorship

3 Making payments

3.1 Tax invoices

3.2 Corporate Credit Cards

3.3 Gratuities

3.4 Payments to Vendors

3.5 Discretionary financial assistance

3.6 Payments Pending Probate

4 Managing money

4.1 Receiving or managing appropriations

4.2 Receiving money

4.3 Bank Accounts

3 Human Resources Delegations

3.1 Allowances and Reimbursements

3.2 Balancing Work and Personal Life

3.3 Classifications and Positions

3.4 Code of Conduct