Financial policy publications and agency advice

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.

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.

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).

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

The Financial Guidelines for Government Agencies – Commissioning Community Services set out key Financial Management Principles, clarify Government’s authorising environment including relevant roles and responsibilities, and provide guidance on the costing and benchmarking of community services. 

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 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.

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.

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.

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 approved the continuation of the Streamlined Budget Process in the 2023-24 Budget. The Agency Guide to the Streamline Budget Process is provided below.

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