Public Governance, Performance and Accountability Act 2013
The accountable authority of a Commonwealth entity must cause records to be kept that properly record and explain the entity ' s performance in achieving its purposes.
37(2)
The accountable authority must ensure that the records are kept in a way that: (a) complies with any requirements prescribed by the rules; and (b) enables the preparation of the annual performance statements required by section 39 .
37(3)
The responsible Minister and the Finance Minister are entitled to full and free access to the records kept under this section. However, those Ministers ' access is subject to any Commonwealth law that prohibits disclosure of particular information.
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