Financial Administration Bookcase

The Financial Administration Bookcase contains financial management legislation and related Treasurer’s instructions administered by the Department of Treasury.
Last updated: 1 December 2022

The Financial Administration Bookcase (FAB) (updated 18 November 2022) comprises:

  • Financial Legislation
    • Financial Management Act 2006
    • Financial Management Regulations 2007 
    • Government Financial Responsibility Act 2000
    • Government Financial Responsibility Regulations 2006
    • State Trading Concerns Act 1916
    • State Trading Concerns (Authorisation) Regulations 1998
  • Treasurer’s Instructions
  • Special Treasurer’s Instructions
  • Model Annual Reports
  • Accounting Policy Guidelines
  • Treasurer’s Circulars
  • Financial Management (Net Appropriations) Determination 2015
  • Opportunity Cost of Capital

The Treasurer’s Instructions (TIs) address operational issues such as the custody and control of public money and public property, and general accounting and reporting requirements that must be observed by agencies that are subject to the Financial Management Act 2006 (FMA).

The Model Annual Reports assist agencies with the preparation of their annual financial statements.

The TIs and Model Annual Reports are reviewed periodically to ensure that they are consistent with external reporting requirements, and remain current and relevant. The FAB is published two to three times a year.

If you would like to receive updates of the FAB please subscribe here..

Model Annual Reports

Model Annual Reports guide agencies in preparing their annual reports to enhance their consistency and quality.

The Model Annual Reports are available both in Word and PDF format.

The Department of Treasury produces Model Annual Reports to guide agencies in preparing their annual reports to enhance their consistency and quality.

It is highly recommended that users of the Model Annual Reports are familiar with the contents and information contained in the Introduction and Foreword which provide important background and context to their application.

The Model Annual Reports consist of:

  • Tier 1 (full disclosure requirements) Model Annual Report for annual reporting period ending 30 June
  • Tier 2 (simplified disclosure requirements) Model Annual Report for annual reporting period ending 31 December

Template for agency accounting queries

For assistance and further information on accounting policy and Treasury’s related legislation, please complete the template for agency accounting queries.

When filling out the template, agencies are requested to support their questions with the facts and with clear referencing to Accounting Standards, Treasurer’s instructions and other authoritative pronouncements to their queries.  The agency’s CFO must be consulted before submitting the template to Treasury.

Finance Capability Framework

A broad overview for finance professionals in the public sector.

The Finance Capability Framework was developed by the Public Sector Commission (PSC) in collaboration with the Department of Treasury. The Chief Financial Officer (CFO) Reform Steering Group also provided valuable input into the development of the Framework.

You will find resources that provide a broad overview and describe the capabilities and competencies required for high level performance in a public sector finance function.

The Finance Capability Framework comprise the following resources:

The Public Sector Capability Profiles comprise the following resources:

Financial Management Awareness Training

This training has been developed specifically for the ‘non-financial’ officer in the general government sector.

This training is now being delivered in an eLearn format and the three modules and related case studies cover how government budgets, manages and accounts for the collection and spending of taxpayer dollars.

Chief Finance Officers’ Forum

Presentations from the Chief Finance Officers’ Forum.


Financial Administration Bookcase - Update No 90