The requirement, in our words
Clause 8(1)(b) gives the accountable authority role to the National Armaments Director. Under the PGPA Act, a listed entity has as its accountable authority the person or group the rules prescribe. The explanatory statement says the Director is responsible for governing the DDA and that the general duties in Act sections 15 to 19 apply to the office. Those duties cover the proper management and use of public resources, delivery of the entity purposes, financial sustainability, risk oversight and internal control, cooperation, the risks and effects of requirements placed on others, and keeping the Finance Minister plus the responsible Minister up to date.
What the provision is doing
A single named accountable authority gives the entity a clear decision maker and a clear person to whom the Parliament, the Minister and the auditor can look. It also concentrates the duties: the National Armaments Director cannot delegate the general duties themselves, and the accountable authority instructions and the corporate plan are that office's instruments.
What good practice looks like
Confirm the appointment and record the office in the entity register.
What changed
Before commencement there is no DDA accountable authority for the finance law. The National Armaments Director may hold other roles in the establishment process, but the statutory accountability begins with clause 8. The explanatory statement also notes that the National Armaments Director can delegate powers to officials under section 110 of the Act, which makes the delegations instrument an early task rather than a later administrative step.
Evidence an auditor or portfolio reviewer asks for
| Category | Record to keep | Retention |
|---|---|---|
| Appointment record | The instrument or record that appoints the National Armaments Director and the register entry that names the office as accountable authority from 1 July 2027. | Permanent entity record. |
| Accountable authority instructions | The signed instructions issued under section 20A of the Act, with a version history and a record of how they were communicated to officials. | Current, plus each superseded version. |
| Delegations | The written delegation instrument and a register that records what is delegated, to whom, with what limits, and what cannot be delegated under section 110(2). | Current, plus each superseded instrument. |
| Ministerial reporting | The section 19 protocol, the decision and issue log, and a sample of notifications showing the trigger and the time taken. | Seven years. |
| Risk and control | The risk oversight and management framework, the internal control framework and the control testing schedule that support the section 16 duty. | Current, plus the last three years of testing. |
| Indemnity and insurance | The indemnity or insurance position for the accountable authority and the external audit committee members, including any Finance Minister grant under Act section 60. | Current, plus the instrument or advice. |
Common gaps
- The Agency Head and the accountable authority are assumed to be the same person without checking the establishment order.
- The delegation instrument tries to delegate a general duty or the power to issue instructions.
- The section 19 protocol has no time standard, so a significant issue is reported late.
- The risk framework is inherited from a legacy group and does not cover the new entity as a whole.
What to do before 1 July 2027
- Confirm the appointment and record the office in the entity register.
- Draft and sign the accountable authority instructions before day one.
- Prepare the delegations instrument and a non-delegable list.
- Agree the section 19 triggers and time standards with the responsible Minister's office.
- Put the risk, control and fraud frameworks on one testing schedule.
Dates and cross-references
Commences: 1 July 2027, stated in section 2 of F2026L01074. Retention: Not stated in the text.
Read with: officials, financial-reporting, purposes.
Source
This page reads Public Governance, Performance and Accountability Amendment (Defence Delivery Agency) Rules 2026 (F2026L01074) and its explanatory statement, against the PGPA Act 2013 and the PGPA Rule 2014 Compilation No. 64. Retrieved 2026-10-20. The requirement above is our own statement, not the instrument wording. Not legal advice; does not certify.