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Management and Accountability Act 1997 (FMA Act) and the Commonwealth Authorities and Companies Act 1997 (CAC Act) were repealed on 30 June 2014 and replaced by the Public Governance, Performance and Accountability Act 2013 (PGPA Act) from 1 July 2014.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.
Finance Circulars represent policy guidance on various matters relating to the financial framework.
Finance Circulars that are not listed have been revoked.
Listing by Topic
- 2013/05 - Commonwealth Property Management Framework Lease Endorsement Process for FMA Act Agencies
- 2013/02 – Australian Government Grants: Briefing and Reporting
- 2013/01 – Grants, Procurement and other Financial Arrangements
- 2011/08 - Clarification of the terms Audit and Assurance
- 2011/06 - CAC Act compliance: Departmental responsibilities
- 2011/04 - Repayments by and to the Commonwealth (Sections 28 and 30 of the FMA Act)
- 2011/03 - National Standard Chart of Accounts for reporting by not-for-profit organisations
- 2008/09 - Appropriations for Payment to CAC Act bodies
- 2008/05 - Compliance Reporting – CAC Act Bodies
- 2006/10 - Appropriation Arrangements for Employee Compensation Payments
- 2006/07 - Debits to Official Administered Receipts Accounts
- 2006/06 - Australian Government Foreign Exchange Risk Management Guidelines
- 2005/13 - Allocation of responsibilities for special appropriations
- 2005/03 - Estimation by agencies of their next-day drawdown cash requirements
- 2005/01 - Finance Minister's (A New Tax System) Directions 2005
- 2004/16 - Appropriation Management: Responsibilities of Agencies
- 2004/14 - Discounts for prepayment and early payment
- 2004/06 - Appropriations and the Consolidated Revenue Fund
- 2004/04 - Guidance on GST and employee entitlements
- 2004/03 - Promissory Notes, Bills of Exchange, Commercial Bills and Other Securities of a Similar Nature
- 2003/10 - Special Instruction regarding Special Public Money
- 2003/08 - Bank Accounts: Removal of Trust Accounts and Creation of Special Public Money (SPM) Accounts
- 2003/07 - Agency Banking Framework Guidance Manual
- 2003/02 - Guidelines for Issuing and Managing Indemnities, Guarantees, Warranties and Letters of Comfort