The Financial Administration Bookcase (FAB) (updated 10 November 2023) comprises:
- Financial Legislation
- Treasurer’s Instructions
- Model Annual Reports
- Accounting Policy Guidelines
- Treasurer’s Circulars
- Financial Management (Net Appropriations) Determination 2022
- 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.
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Model Annual ReportsShow more
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 31 December
- Tier 2 (simplified disclosure requirements) Model Annual Report for annual reporting period ending 31 December
Template for agency accounting queriesShow more
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 FrameworkShow more
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: