CAC Finance Minister's Orders
The Financial Management and Accountability Act 1997 (FMA Act) and the Commonwealth Authorities and Companies Act 1997 (CAC Act) were repealed on 30 June 2014 and replaced by the Public Governance, Performance and Accountability Act 2013 (PGPA Act) from 1 July 2014. Some provisions of the FMA and CAC Acts, however, will remain in force during the transition period; for example performance reporting requirements for the 2013-14 financial year.
If you are looking for information on the PGPA Act, supported by rules and guidance, go to the Resource Management section of the Department of Finance website.
Section 48 of the CAC Act  provides for the Finance Minister to make Orders on certain matters identified in the Act.
These Orders are:
- Commonwealth Authorities (Annual Reporting) Orders 2011  - which contain the requirements for the content of the report of operations of a Commonwealth authority for financial years ending on or after 30 June 2005.
- Commonwealth Authorities and Companies Orders (Financial Statements) - which outline the requirements for the preparation of annual financial statements by Authorities.
- Commonwealth Companies (Annual Reporting) Orders 2011 
The Orders are tabled in Parliament and are subject to disallowance by Parliament.