Financial policy publications and agency advice

Guidance
Advice and guidance to agencies on financial policy.

Treasury provides advice and guidance to agencies on financial management legislation requirements, Treasurer’s Instructions, a range of other Government fiscal and financial polices, as well as Budget processes.

For further information, contact your relevant Department of Treasury agency analyst.

Accrual Appropriations

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This user manual provides guidance to officers at all levels and is intended to assist agencies operate within the accrual appropriations and capital user charge regime.

Cash Management Policy

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The primary objective of the Cash Management Policy is to proactively review agencies’ cash balances during the year and to adjust appropriation drawdowns as required, in order to encourage agencies to manage to a predetermined working cash limit.

Costing and Pricing Government Services

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The Guidelines are intended to assist agencies to better understand their costs and the factors that have the greatest influence on those costs (i.e. the cost drivers).

Financial Administration Bookcase

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

Financial Management Awareness Training

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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.

Operating Subsidy Guidelines

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The purpose of these Guidelines is to establish and promote an agreed set of principles for the identification, costing, funding, monitoring and review of operating subsidies in Western Australia. These Guidelines are to be considered and applied over time as new operating subsidies, or variations to existing operating subsidies, are being considered, or as operating subsidies are reviewed.

Outcome Based Management

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Western Australia’s performance management framework is referred to as Outcome Based Management (OBM). The OBM enables agencies to monitor how the services they deliver achieve their intended outcomes; there is a focus on results, not effort.

Program Evaluation – Sunset clauses – Agency guide

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From 1 January 2014, all new programs (or extensions of existing programs) that impact the State’s net operating balance by $5 million or more in any one financial year will be subject to a Sunset Clause. Further information is outlined in the Sunset Clause Guide.

Streamlined Budget Process – Agency guide

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The Streamlined Budget Process was first implemented as part of the 2015-16 Budget to enable the Government to focus on considerations that materially impact the State’s finances.

The Government recently approved the continuation of the Streamlined Budget Process in the 2020-21 Budget. The Agency Guide provides high-level guidance for eligible agencies ahead of the 2020-21 Budget.

For further information, contact your relevant Department of Treasury agency analyst.

Documents

Page reviewed 19 June 2020