Reporting and Accounting

This page contains links to the relevant accounting policy and financial reporting requirements for Commonwealth entities and central government reporting. It includes the Financial Reporting Rule (FRR) and related policies and guidance for financial reports.

Accounting policy

Accounting reporting policy

Accounting policy guidance

CFO Forum

  • CFO Forum
  • Finance uses the CFO Forum email list to communicate accounting and financial reporting updates to Commonwealth entities. Contact CFOForum@finance.gov.au to add representatives from your entity to the mailing list. 

Overview of Commonwealth financial reporting

The overview of Commonwealth financial reporting provides an outline of the Commonwealth financial reporting processes and obligations under the PGPA Act and Charter of Budget Honesty Act. The page covers the following topics:

  • monthly and annual reporting processes
  • consistency and use of accounts
  • inter-entity transactions
  • functional reporting
  • publication standards
  • fiscal balance
  • underlying cash balance.

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Contact for information on this page:Financial Reporting and Accounting Policy Contacts

Last updated: 06 July 2015