Financial Administration Bookcase

The Financial Administration Bookcase contains financial management legislation and related Treasurer’s instructions administered by the Department of Treasury.

The Financial Administration Bookcase (FAB) comprises of:

  • 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 Report 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.

Model Annual Reports

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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 (reduced disclosure requirements) Model Annual Report for annual reporting period ending 31 December.

Independent Audit Committee Chair Services Agreement

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Agencies should use this template when the accountable authority has decided to appoint an independent Internal Audit Committee Chair who is not a Public Service officer.

Template for agency accounting queries

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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

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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:

Financial Management Awareness Training

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

Every government agency is involved with day to day processes and decisions that involve the use of public funds, ranging from the procurement of stationery and office equipment to the recruitment of staff. Sound financial management of public finances is a crucial function for any government that aims to achieve the best possible outcomes for the community whilst ensuring that Western Australia stays on a sustainable financial footing into the future.

The driver for the Financial Management Awareness Training is the Special Inquiry into Government Programs and Projects which found that the public sector’s understanding of, and compliance with the Financial Management Act 2006 (FMA) and its associated regulations are generally poor, with an over reliance on technical officers. The Special Inquiry recommended that ‘Treasury needs to develop a training program to enhance understanding of the provisions of the FMA and its associated regulations.’

This training has been developed specifically for the ‘non-financial’ officer in the general government sector. It seeks to increase the sector’s awareness of the financial management framework, and in so doing, improve practice and behaviour. The three modules cover how government budgets, manages and accounts for the collection and spending of taxpayer dollars. Case studies reflect realistic agency scenarios and reinforce key financial management principles highlighted in the modules.

This training is being delivered via face-to-face presentations with the modules and case studies available on the Treasury website as an additional resource. Please note that these will be updated as legislation and policies change.

The Financial Management Awareness Training is a PowerPoint presentation which contains three modules. 

There are also case studies related to each module which contain realistic agency scenarios:

  1. Case Study Module 1
  2. Case Study Module 2
  3. Case Study Module 3

Chief Finance Officers’ Forum

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Presentations from the Chief Finance Officers’ Forum.


Financial Administration Bookcase - Update No 85
Page reviewed 7 May 2020
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