Glossary and References

Glossary

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

Accountable authority – The person or group of persons who has responsibility for, and control over, a Commonwealth entity’s operations as set out under section 12 of the PGPA Act.

Bribery – For the purposes of the Framework, bribery includes conduct covered by the Commonwealth Criminal Code sections 70.2, 141.1, and 142.1 (domestic and foreign bribery).

Commonwealth entity – A department of state, a parliamentary department, a listed entity or a body corporate established by a law of the Commonwealth.

Commonwealth official (official) – An individual who is in, or forms part of, the entity as set out under section 13 of the PGPA Act.

An official of a Commonwealth entity that is a listed entity is a person who is prescribed by an Act or the rules to be an official of the entity.

Complex fraud – Fraud that, due to its size or nature, is beyond the capability of the Commonwealth entity against which the fraud was committed to investigate. This includes fraud that requires law enforcement powers and capability to investigate. For the avoidance of doubt, this is a subjective standard.

Corporate Commonwealth entity – A Corporate Commonwealth entity (CCE) is a body corporate that has a separate legal personality from the Commonwealth, and can act in its own right exercising certain legal rights such as entering into contracts and owning property.

Corruption – For the purposes of this Framework, corruption in relation to an entity is defined broadly consistently with the NACC Act and is any conduct that does or could compromise the integrity, accountability or probity of public administration. This includes:

• any conduct of any person (whether or not a staff member of a Commonwealth agency) that adversely affects, or that could adversely affect, either directly or indirectly:
  • the honest or impartial exercise of any staff member’s powers as a staff member of a Commonwealth agency; or
  • the honest or impartial performance of any public official’s functions or duties as a public official;
• any conduct of a staff member of a Commonwealth agency that constitutes or involves a breach of public trust;
• any conduct of a staff member of a Commonwealth agency that constitutes, involves or is engaged in for the purpose of abuse of the person’s office;
• any conduct of a staff member of a Commonwealth agency, or former staff member of a Commonwealth agency, that constitutes or involves the misuse of information or documents acquired in the person’s capacity as a staff member of a Commonwealth agency.

Corruption may be criminal or non-criminal in nature and may affect any aspect of public administration. For example, an official being offered or accepting a bribe, or engaging in fraud against the entity.

Enterprise-level fraud and corruption risk assessment – An enterprise-level fraud and corruption risk assessment is a high-level risk assessment of an entire entity’s exposure to fraud and corruption, which provides a landscape view of all activities, functions and expenditure areas across an entity and its operating environment.

Error – An unintentional or negligent act or omission that causes a loss and does not constitute fraud or corruption.

External fraud – Fraud committed against a Commonwealth entity by external parties. This includes members of the public and those not engaged by a Commonwealth entity.

Finance law – For the purpose of the PGPA Act, finance law comprises:

• the PGPA Act
• the PGPA Rule
• any other instrument made under the PGPA Act (for example: Commonwealth Procurement Rules (CPRs), Commonwealth Grants
• Rules and Guidelines (CGRGs) and PGPA (Financial Reporting) Rule 2015 (FRR); accountable authority instructions under section 20A; determinations establishing special accounts under section 78; determinations transferring functions between non-corporate Commonwealth entities under section 75; and government policy orders under sections 22 or 93)
• an Appropriation Act.

Fraud – Dishonestly obtaining (including attempting to obtain) a gain or benefit, or causing a loss or risk of loss, by deception or other means. The conduct does not need to represent a breach of criminal law.

A benefit or loss is not restricted to a material benefit or loss, and may be tangible or intangible. A benefit may also be obtained by a third party.

Fraud and corruption control plan – A fraud and corruption control plan helps entities document, communicate, manage and monitor the current or planned activities to manage the entity’s identified fraud and corruption risks.

Internal fraud – Internal fraud is a form of corruption and occurs where fraud against an entity is committed by its officials.

Non-compliance – Any failure to meet obligations under applicable laws, regulations, agreements, contracts or other requirements. This includes intentional, reckless, negligent, and unintentional acts.

Non-corporate Commonwealth entity – Non-corporate Commonwealth entities (NCEs) are legally and financially part of the Commonwealth. Examples of NCEs include departments of state, parliamentary departments or listed entities.

Risk – The effect of uncertainty on objectives. An effect is a deviation from the expected positive and/or negative. Risk is often expressed in terms of a combination of the consequences of an event (including changes in circumstances or knowledge) and the associated likelihood of occurrence. Examples of risks include strategic, enterprise, operational, project and emerging.

Risk treatment – The action taken after it has been agreed that controls in place are deemed ineffective and additional mitigation activities are required.

Serious fraud – Fraud that is of such a nature that pursuing criminal sanctions is likely to be the most appropriate action. For example, this may include but is not limited to, fraud that is entrepreneurial (committed in the form of business models) and/or forms part of serious and organised crime.

For the purposes of this definition, entrepreneurs, as in any other business, may bring in staff, advisers and consultants and use stand-over tactics and enablers (such as money laundering and identity crime), to ensure their success and profitability as well as survival as a business.

Serious or systemic corrupt conduct – The NACC investigates issues of serious or systemic corrupt conduct in the Australian Government public sector. The terms serious and systemic are not defined under the NACC Act. The Commissioner will determine whether a matter could involve serious or systemic corrupt conduct. More information is available on the NACC’s website.

Staff member of a Commonwealth agency – Has the same meaning in relation to the entity as defined in the NACC Act.

Targeted fraud and corruption risk assessments – Targeted fraud and corruption risk assessments assess fraud and corruption risks for specific activities, functions and programs within an entity, which may include thematic fraud and corruption risk assessments, detailed fraud and corruption risk assessments and initial fraud and corruption impact assessments.

Abbreviations and Acronyms