FMA Finance Minister's Orders

Please Note

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Management and Accountability Act 1997 (FMA Act) and the Commonwealth Authorities and Companies Act 1997 (CAC Act) were repealed on 30 June 2014 and replaced by the Public Governance, Performance and Accountability Act 2013 (PGPA Act) from 1 July 2014.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 63 of the FMA Act [External Site] provides for the Finance Minister to make Orders on certain matters identified in the Act and on any matter on which regulations may be made.

The Finance Minister has issued the Finance Minister's Orders for Financial Reporting (FMOs), which outline the requirements for the preparation of annual financial statements by Agencies. 

The Financial Management and Accountability Orders 2008 (FMA Orders 2008) [External Site] were repealed on 7 July 2009.

Matters that were previously covered in the FMA Orders 2008 have now been incorporated into either the Financial Management and Accountability Regulations 1997 [External Site] or the FMOs.

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