Reporting and Review Requirements

The planned use of public money is documented through the Budget papers and agency Portfolio Budget Statements (PB Statements). The actual use of Commonwealth resources is reported through monthly financial statements during the financial year, and at the end of the financial year through Consolidated Financial Statements (CFS), the Final Budget Outcome, and agency annual reports.

The requirements about what information needs to be documented, where, and in what format are contained in the Charter of Budget Honesty Act 1998, the Financial Management and Accountability Act 1997 (FMA Act), the Commonwealth Authorities and Companies Act 1997 (CAC Act) and related regulations and orders.

Links containing further information include:


Agency Reporting

Consolidated Whole-of-Government Reporting


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