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09/05/2025

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About Us

The Department

Roles and functions of the Department, our purpose, our organisational structure, our executive

The Secretary

Jenny Wilkinson PSM is the Secretary of the Australian Government Department of Finance

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The FOI Act 1982 establishes an information publication scheme requiring government agencies to publish a range of information on their websites including who we are and what we do

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Upcoming events and training sessions run by the Department

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Targeted newsletters for areas surrounding PGPA, Comcover and the Central Budget Management System (CBMS)

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The Department of Finance is committed to the safety and wellbeing of children and to creating and maintaining a child safe organisation.

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The Department of Finance is committed to the safe and responsible use of artificial intelligence.

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Latest news

07 Apr 2025

2025 pre-election economic and fiscal outlook green logo
Release of the Pre-election Economic and Fiscal Outlook 2025
Business, Government, Individuals Federal Election

06 Mar 2025

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Definition of an Australian business for Commonwealth procurement
Business, Government Procurement

06 Mar 2025

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Updated guidance on Consideration of economic benefits in Commonwealth procurement
Business, Government Procurement
More News

Upcoming events / training

Various dates

Commonwealth procurement and contract management training suite
Commonwealth Procurement and Contract Management Training Suite
Government Procurement

Various dates

Content Administration Course
govCMS - Content administrator training
Business, Government govCMS

Various dates

Site Builder Course
govCMS - Site builder training
Business, Government govCMS
More events

Finance's Leadership values    The Department of Finance acknowledges the Traditional Owners and Custodians throughout Australia and their continuing connection to land, water and community.

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© Commonwealth of Australia 2025

ABN 61970 632 495

  • Government
    • APS Accounting and Finance Profession Resources
    • Advertising
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    • Commonwealth Grants
      • Australian Government Grants Framework
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      • Parliamentary Budget Office
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    • Financial reporting and accounting policy
      • Chief Finance Officer (CFO) stewardship forum
      • Commonwealth Balance Sheet User Guide
      • Financial Statements Better Practice Guide
        • 1. Introduction
        • 10. Foundations for a smooth external audit process
        • 11. Including financial statements in annual reports
        • 12. Project closure
        • 13. Guidance and support
        • 14. Appendices
        • 2. Framework for preparing financial statements
        • 3. Knowing your entity’s business
        • 4. Planning for year-end financial statements
        • 5. Preparing a schedule of activities and tasks
        • 6. Actioning and monitoring the plan
        • 7. Development processes and procedures – Financial Statements Better Practice Guide
        • 8. Structuring the financial statements – Financial Statements Better Practice Guide
        • 9. Quality assurance and certifications
      • Financial reporting for Commonwealth entities
      • Guide to classifying payments to other levels of government for specific purposes and Commonwealth own-purpose expenses
      • Overview of Commonwealth financial reporting
        • Functional reporting
          • Description of functions and sub-functions
        • Government Finance Statistics
        • Major fiscal
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    • Governance
      • Commonwealth Contracting Suite – Privacy Statement
    • Government Business Enterprises
      • ASC
      • Australia Post
      • Australian Naval Infrastructure Pty Ltd
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      • CEA Technologies Pty. Limited (CEA Technologies)
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      • Medibank sale
        • Frequently Asked Questions - Medibank Sale
      • Moorebank Intermodal Company Limited
      • NBN Co Limited (nbn)
      • Past sales
      • Snowy Hydro Limited
      • The role of directors in Commonwealth GBE's Guidelines
        • Director Rules and Duties
        • Financial Management
        • Governance Regulation
        • Overview
        • Planning and Reporting
      • WSA Co Limited
    • Machinery of Government Changes Guide
      • APS Entity to Non-APS Commonwealth Entity
      • Abbreviations
      • Abolition of an APS Non-corporate Commonwealth Entity
      • Due Diligence & Change Management
      • Executive Overview
      • First 72 Hours for Entities
      • First 72 Hours
      • Governance & Financial Management Issues
      • Independent Advisers
      • Information & Communications Technology
      • Information Assets
      • Key Contacts
      • Machinery of Government Change Implementation - 13 Week Milestones
      • Movement of Corporate Functions & Shared Services
      • New APS Entity
      • Non-APS Commonwealth Entity to an APS Entity
      • Pay & Conditions
      • People Management
      • What is a Machinery of Government Change?
    • Management Advisory Services Panel - FAQs
    • Managing Commonwealth Resources
      • Accounting for Leases (RMG 110)
        • Discount rates
        • Identifying a lease
        • Lease incentives
        • Lease term
        • Make good
        • Miscellaneous
        • Right-of-use assets
        • Subleases
        • Variable lease payments
      • Accounting for annual appropriations (RMG 116)
        • Appendix 2 – Illustrative examples for Administered appropriations (A)
      • Annual performance statements for Commonwealth entities (RMG 134)
      • Annual reports for Commonwealth companies (RMG 137)
        • Annual report content requirements
        • Approval, publication & presentation requirements
        • List of requirements - Commonwealth companies
        • What is an annual report?
      • Annual reports for corporate Commonwealth entities (RMG 136)
        • Annual report content requirements
        • Approval, publication & presentation requirements
        • List of requirements - corporate Commonwealth entities
        • https://www.finance.gov.au/government/managing-commonwealth-resources/annual-report-corporate-commonwealth-entities-rmg-136-0
      • Annual reports for non-corporate Commonwealth entities (RMG 135)
        • Annual report content requirements
        • List of requirements - non-corporate Commonwealth entities
        • Publication & presentation requirements
        • What is an annual report?
      • Capital budgeting by Commonwealth entities in the general government sector (RMG 124)
        • Capital Management Plan Checklist
        • Capital budgeting
        • Capital funding
        • Step-by-step guide for creating Forward Estimate Year 3 DCB, ACB and/or CDAB in CBMS
      • Commonwealth Entities Financial Statements Guide (RMG 125)
      • Commonwealth Grants (RMG 410)
        • Obligations for ministers
        • Obligations for officials
        • Publishing & reporting requirements
        • The grants process
      • Commonwealth Property Management Framework (RMG 500)
        • Budgeting and Funding
        • Capital Works and Public Works
        • Defining P50 and P80
        • Introduction
        • Leasing
        • Local Impact Assessment Methodology
        • Ownership and Disposals
        • Planning
        • Property Services Coordinated Procurement Arrangements
        • Reporting
      • Commonwealth companies' executive remuneration reporting guide for annual reports (RMG 139)
        • How to calculate & report
        • Policy & practices reporting
      • Commonwealth entities' executive remuneration reporting guide for annual reports (RMG 138)
      • Corporate plans for Commonwealth companies (RMG 133)
      • Corporate plans for Commonwealth entities (RMG 132)
        • Better practice examples
      • Designating transfers of assets and liabilities as 'contributions by owners' (equity) (RMG 123)
      • Developing performance measures (RMG 131)
      • Disclosure of current and non-current assets and liabilities in financial statements (RMG 122)
      • Disposals and gifting of relevant property (RMG 213)
      • Duties of Accountable Authorities (RMG 200)
        • Duties in relation to you and others
        • Duties to govern your entity
        • Duty to establish and maintain systems relating to risk and control
        • Duty to keep your responsible Minister and the Finance Minister informed
        • Improving performance reporting and accountability
        • Other legal requirements
      • General duties of officials (RMG 203)
        • Appendix A - Comparison of complementary duties of the PGPA Act and the Public Service Act
        • Duty in relation to information
        • Duty in relation to position
        • Duty of care and diligence
        • Duty to act honestly, in good faith and for a proper purpose
        • Duty to disclose interests
        • Sanctions for breaching the general duties
      • Implementing the Charging Framework (RMG 302)
        • Australian Government Cost Recovery Policy
        • Glossary of terms for the Charging Framework
        • Non-regulatory Activities
        • Portfolio Charging Reviews
        • Regulatory Activities
        • Stage 1 – Policy design and authority
        • Stage 2 – Develop charging model
        • Stage 3 - Implementation
        • Stage 4 - Ongoing monitoring and evaluation
        • What is the Australian Government Charging Framework?
      • Lands Acquisition Framework (RMG 501)
      • Learning and support
        • eLearning and training modules
      • Managing money & property
        • Managing Money
          • Annual Appropriations
            • Commonwealth Programs Policy and Approval Process
            • Portfolio Budget Statements
          • Banking Money
          • Borrowing
          • Collecting revenue or money
          • Entering arrangements and committing relevant money
          • Indemnities
          • Investment by Commonwealth Entities
          • Managing Debt
          • Other CRF Money
          • Receiving money
          • Spending money
      • Managing risk & internal accountability
        • Duties
        • Foreign exchange risk management
        • Risk & Internal Controls
          • *NEW Implementing the Commonwealth Risk Management Policy (RMG 211)
          • Accountable Authority Instructions (AAIs) - RMG 206
          • Audit committees
            • Audit committee disclosure requirements FAQs
            • How to set-up and manage an audit committee
            • Information for audit committee members
          • Joint Committee of Public Accounts and Audit - Responding to Parliamentary Committee Reports
          • Prescribing officials
          • Reporting Non-compliance
      • Meeting the Senate Order for Consulting Services (RMG 406)
        • Senate Order reporting requirements
        • Statement and data sources
      • Notification of significant non-compliance with the finance law (RMG 214)
        • Additional reporting in the annual report
        • Case Studies
        • Finance law and significant non-compliance
        • Flow chart - 'Significant' non-compliance with the Finance law
        • What should be reported?
      • Other CRF arrangements
      • Other CRF money (RMG 303)
      • PGPA Legislation
      • Planning and reporting
        • Annual Reporting
        • Commonwealth Performance Framework
          • Evaluation in the Commonwealth (RMG 130)
          • Measuring
          • Planning
          • Reporting
      • Prescribing officials (RMG 212)
      • Preventing, detecting and dealing with fraud (RMG 201)
      • Principle 2: Risk based and data driven
      • Principle 3: Collaboration and engagement
      • Regulator Performance (RMG 128)
      • Reporting performance information in Portfolio Budget Statements (RMG 129)
        • Clear read between the PBS and corporate plan
      • Risk Potential Assessment Tool (RMG 107)
        • Completing the Risk Potential Assessment Tool
      • Specialist Investment Vehicles (SIVs) (RMG 127)
        • Board and corporate governance
        • Cooperation and collaboration
        • Planning and reporting
        • Risk governance and management
      • The banking of cash by Commonwealth entities (RMG 413)
      • Treatment of common remuneration items
      • What is other CRF money?
      • Structure of the Australian Government Public Sector
        • Australian Government Organisations Register
          • AGOR Quarterly Report
          • Archived Register of movements list
          • Archived Spreadsheet of bodies
          • Australian Government Organisations Register - Guide to Fields
          • Australian Government Organisations Register - Types of Bodies
        • Commonwealth Governance Structures Policy (Governance Policy)
        • Creating a new government body
        • PGPA Act Flipchart and List
        • Reviewing an existing government body
        • Types of Australian Government Bodies
    • Ministerial and Parliamentary Services
    • Procurement
      • 2019 Commonwealth Procurement Awards for Excellence – Recipients
      • 2020 Commonwealth Procurement Awards for Excellence – Recipients
      • 2022 Commonwealth Procurement Awards for Excellence – Recipients
      • 2024 Commonwealth Procurement and Contract Management Awards for Excellence
        • 2024 Commonwealth Procurement and Contract Management Awards for Excellence – Recipients
      • Business Advisory
      • Buying for the Australian Government
        • Accountability and Transparency
          • Ministerial involvement in the conduct of procurement
        • Additional Reporting on Confidentiality
        • Assessing Financial Viability
        • Confidentiality Throughout the Procurement Cycle
        • Contract Considerations for Commonwealth Entities on Procuring Private Sector Data
        • Contract Issues
        • Contracts End Dates
        • Cooperative Agency Procurement
        • Ethics and Probity in Procurement
        • Exemptions from Division Two
        • Guidance on law enforcement and intelligence information for Australian Government procuring entities
        • Handling Complaints
        • Incorporating Sustainability
        • Panel Arrangements
        • Policy Framework
        • Policy Framework
        • Procurement Connected Policies
        • Procurement Practice
          • SME Exemption
        • Procurement Process Considerations
        • Providing Feedback
        • Reporting Requirements
        • Third Party Procurement
        • Transparency in Commonwealth Government Procurement
      • Centre of Procurement Excellence
        • Commonwealth Procurement and Contract Management Capability Self-Assessment Survey Whole of Government Results
      • Commonwealth Contracting Suite (CCS)
        • Change Record September 2022
      • Commonwealth Contracting Suite - Frequently Asked Questions (FAQs)
      • Commonwealth Procurement Awards for Excellence – Nominations Now Open!
      • Commonwealth Procurement Rules
        • Accountability and Transparency
        • Additional Rules
        • Appendix A: Exemptions
        • Appendix B: Definitions
        • Efficient, Effective, Economical and Ethical Procurement
        • Encouraging Competition
        • Foreword
        • How to Use the Commonwealth Procurement Rules
        • Procurement Framework
        • Procurement Method
        • Procurement Risk
        • Value for Money
      • Consideration of Economic Benefits in Procurement
        • Updated Guidance on Economic Benefits and Further Advice
      • Contract Management Guide
      • Defining an Australian Business for Commonwealth Procurement
        • Definition of an Australian Business and Further Guidance
        • Public Consultation
      • Enterprise Resource Planning Software as a Service
      • Ethical Conduct of Suppliers
        • Commonwealth Supplier Code of Conduct
          • Commonwealth Supplier Code of Conduct
          • Guidance for Commonwealth entities
        • Supplier Information
      • Governance and Executive Search
      • Procurement Policy Notes
        • COVID-19 – Procurement Policy Note
        • Policy Note
        • Procurement Policy Note - Preclusion of Engineered Stone in Commonwealth Contracts
        • Update on Procurement of Goods and Services from PricewaterhouseCoopers
        • Procurement Policy Note - Ethical conduct of tenderers and suppliers
      • Procurement complaints
      • Public consultation Economic Benefits Guidance
      • Statistics on Australian Government Procurement Contracts
      • The Stationery and Office Supplies (SOS II) Panel
      • Vehicle Leasing & Fleet Management
        • Fleet Vehicle Selection Policy
        • Insurance Risk Management
        • Low Emission Vehicle Target
        • Roles and Responsibilities - AGF, Entity Fleet Managers and sgfleet
      • Whole of Australian Government Procurement
        • Management Advisory Services Panel
          • About the panel
          • MAS Panel user guide
          • Order Services
          • Panel Refresh - MAS Panel
          • Reporting - MAS Panel
          • Scope of Services
          • Use the panel
          • What's new - MAS Panel
        • People Panel
    • Progressing Australia’s Regulatory Reform Agenda
    • Property and Construction
      • Australian Government Property Register
      • Centres for National Resilience
      • Commonwealth Land Holdings
      • Commonwealth Property Disposal Policy
      • Glossary
      • How to create a Building Accessibility Guide
      • Key contacts for Property and Construction
      • Lands Acquisition Act 1989 (LAA)
      • Leased office accommodation
        • Australian Government Office Occupancy Report
      • National Security Office Precinct
        • Project Updates
      • Planning Guidance
      • Property Compliance Reporting
        • Annual Compliance Report - 2023
        • Golden Sun Moth Archival Record
      • Property Services Coordinated Procurement
      • Public Works Committee
    • Public Data
      • Australian Data Strategy
      • Data and Digital Ministers Meeting
        • Data Profession Community of Practice
        • Data and Digital Ministers Meeting - Trust Principles
        • Intergovernmental Agreement on Data Sharing
        • Multilateral Data Sharing Agreement
        • National framework for the assurance of artificial intelligence in government
          • Cornerstones of assurance
          • Implementing Australia’s AI Ethics Principles in government
          • Introduction
          • Resources
          • Statement from Data and Digital Ministers
        • State of the Data and Digital Nation
        • Terms of Reference
      • Data sharing factsheets
      • Public Data Policy
        • Chief Data Officer Information Pack
        • Commonwealth Data Ecosystem
          • Access
          • Analyse, Use and Share
          • Capability & Culture
          • Data by Design
          • Describe
          • Integrate
          • Preserve and destroy
          • Security
        • Data Champions Network
        • Data Ethics Framework
        • Data Governance Framwork
        • Data Integration Partnership for Australia
        • Data Maturity Assessment Tool
        • Data Sharing and Release Reforms
        • Graduate Data Network
          • Australian Government Data Forum
          • Key dates and progress
            • Delving into Data at the 2022 Graduate Forum
        • SES Accountabilities for Data
        • Statutory Review of the Data Availability and Transparency Act 2022
    • Service Delivery Office
      • SDO About Us
      • SDO Our Services
    • Service Delivery Office
    • Setting up a Commonwealth entity
      • Accommodation
      • Appointments and staffing
      • Check if you're ready
      • Communications & Media
      • Funding & financial
      • Governance & compliance
      • IT & security
      • Information Management
      • Information Management
      • Initial priorities
      • Key contacts for establishing a new entity
      • Risk and Insurance
      • Risk and Insurance
      • Tax & superannuation
      • Using this guide
      • Work health & safety
    • Specialist Investment Vehicles
      • Australian Infrastructure Financing Facility for the Pacific
      • Clean Energy Finance Corporation
      • Export Finance Australia
      • Housing Australia
      • National Reconstruction Fund Corporation
      • Northern Australia Infrastructure Facility
      • Regional Investment Corporation
    • Superannuation
      • Arrangements for Australian Government employees and statutory office holders
        • Arrangements Under the Superannuation (Productivity Benefit) Act 1988
        • Choice of Superannuation Funds for New Australian Government Employees
        • Commonwealth Superannuation Scheme (CSS)
        • Governance - Superannuation
          • Relevant legislation and responsible ministers
        • Public Sector Superannuation Accumulation Plan (PSSAP)
        • Public Sector Superannuation Scheme (PSS)
      • Arrangements for Federal Judges, Governors-General and Division 2 Judges of the Federal Circuit and Family Court of Australia
        • Division 2 Judges of the Federal Circuit and Family Court of Australia
        • Governor General
        • Judge
      • Parliamentary Contributory Superannuation Scheme
      • Parliamentary Superannuation
        • Overview of the Parliamentary Superannuation Act 2004
        • Parliamentary Contributory Superannuation Act 1948 - Parliamentary Contributory Superannuation Scheme (PCSS)
        • Parliamentary Salaries
          • Parliamentary Contributory Superannuation Act 1948 - Parliamentary Contributory Superannuation Scheme (PCSS)
      • Superannuation costs and reports
        • Charges for Actuarial Accounts
        • Employer Responsibilities & Costs
        • Judges of the Federal Circuit Court of Australia Long Term Cost Reports
        • Judges' Pensions Scheme - Long Term Cost Reports
        • PCSS Long Term Cost Reports
        • PSS and CSS Long Term Cost Reports
        • Superannuation Costs for Agencies
    • The new APS ERP approach
    • Travel Arrangements
      • About the travel arrangements
      • Accommodation
      • Airlines and TMS
      • Australian Government Travel Guide
      • Book Travel Management Services
      • Cost Reduction Strategies
      • Drive - vehicle rental services
      • FAQs - Vehicle Rental Services
      • Fly - Air travel
      • Pay - Card services
      • Payment Services
      • Stay - Accommodation
      • Travel Policy
      • Travel Related Information
      • Travel Services Statistics
      • WoAG Travel Advices
        • 2018 Advices
    • Whole of Government Information and Communications Technology Services
      • Gatekeeper Public Key Infrastructure Framework
      • GovLink
      • Intra-government Communications Network (ICON)
      • Ministerial Communications Network (MCN)
      • Ministerial Communications Network Service Catalogue
      • National Telepresence System (NTS)
      • Parliamentary Document Management System (PDMS)
      • Parliamentary Television (ParlTV)
  • Business
    • Buy Australian Plan
    • Find a grant (GrantConnect)
    • Procurement
      • Complaints Handling Charter Complaints
      • Procurement complaints
      • Whole of Australian Government Procurement - Selling
  • Individuals
    • Act of grace payments, waiver of debts to the Commonwealth, Compensation for Detriment caused by Defective Administration (CDDA)
      • Act of grace payments
      • Application process
      • Information for Commonwealth entities about acts of grace and waivers of debt
      • Scheme for Compensation for Detriment caused by Defective Administration (RMG 409)
      • Waiver of debt
    • Find a grant (GrantConnect)
  • Publications
    • All Publication Categories
    • Charter of Budget Honesty - Policy Costing Guidelines
    • Commonwealth Budget
    • Corporate Plan 2020-21
    • Corporate Plan 2021-22
    • Corporate Plan 2022-23
    • Corporate Plan 2023-24
    • Pre-election Economic and Fiscal Outlook
    • Pre-election Economic and Fiscal Outlook
    • Resource Management Guides
      • Accounting for concessional loans (RMG 115)
      • Accounting for decommissioning, restoration and similar provisions to make good (RMG 114)
        • Appendix A – Illustrative Examples
        • Appendix B – Flowchart of accounting for changes in make good provision estimates
        • Appendix C – Glossary & Acronyms
      • Accounting for internally developed software and cloud computing arrangements (RMG 109)
        • Appendix 1 - Project cost allocations
        • Appendix 2 - Costs to expense and capitalise
        • Cloud Computing Arrangements
        • Internally developed software
        • Website Costs
      • Accounting for machinery of government changes (RMG 118)
        • Annual appropriation transfers & discontinued operations
        • Calculating annual appropriation transfer amounts
        • Implementation & PGPA Act section 75 determinations
        • Introduction & accounting requirements
      • Accounting for non-current assets held for sale (RMG 111)
      • Accounting for subsequent expenditure on property, plant and equipment (RMG 113)
      • Audit committees (RMG 202)
      • Commitment of Relevant Money (RMG 400)
      • Commonwealth Grants and Procurement Connected Policies (RMG 415)
      • Domestic Travel Policy (RMG 404)
      • Government Business Enterprises (GBEs) (RMG 126)
      • Grants, Procurements and other financial arrangements (RMG 411)
      • Guidance on the Assurance Reviews Process (RMG 106)
      • Guide to Appropriations (RMG 100)
        • Key contacts for Guide to Appropriations (RMG 100)
      • Handling complaints under the Government Procurement (Judicial Review) Act 2018 (RMG 422)
      • Identification of general insurance contracts for accounting purposes (RMG 112)
        • Appendix A - Definitions
      • Indemnities (RMG 414)
      • Investment by Commonwealth entities (RMG 301)
      • Mandatory use of the Commonwealth Contracting Suite for procurement under $200,000 (RMG 420)
      • Meeting the Senate Order for Entity Contracts (RMG 403)
      • Official International Travel – Use of the best fare of the day (RMG 405)
      • Payment pending probate - (RMG 402)
      • Procurement Publishing and Reporting Obligations (RMG 423)
        • Approaching the market
        • Characteristics of consultancy contracts and common examples
        • Contracting & reporting
        • Exemptions from reporting
        • Other reporting obligations
        • Planning a procurement
        • Quality assurance
      • Reporting requirements following machinery of government changes (RMG 119)
        • Determining reporting requirements
        • Entity has ceased to exist
        • Entity not ceased – impracticable to report
        • Legislative framework for reporting
        • Miscellaneous reporting
        • Presentation requirements
        • Reporting for transferred functions
      • Requests for discretionary financial assistance under the Public Governance, Performance and Accountability Act 2013 (RMG 401)
      • Restrictions on advertising for open Approaches to Market (ATMs) (RMG 407)
      • Retainable receipts (RMG 307)
      • Scheme for Compensation for Detriment caused by Defective Administration (RMG 409)
      • Supplier Pay On-Time or Pay Interest Policy (RMG 417)
    • Annual Report 2016-17
    • Annual Report 2017-18
    • Annual Report 2018-19
    • Corporate Plan 2017-18
    • Corporate Plan 2018-19
    • Corporate Plan 2019-20
  • About us
    • Accessibility
    • Artificial Intelligence (AI) Transparency Statement
    • Careers
      • Australian Government Graduate Program (AFM stream)
      • Benefits of working at Finance
        • Building facilities
        • Networks and consultation
        • Professional development opportunities
      • Digital Emerging Talent Programs
      • Diversity and Inclusion
        • Diversity Strategies
        • RecruitAbility
        • Roots of Reconciliation: Cultivating Everyday Change
      • Driving opportunities at COMCAR
        • About COMCAR
        • How to apply and eligibility
      • Employment agreement and conditions
        • Security requirements
      • Entry Level Programs
      • Gender Equality Action Plan 2017-19
      • Graduate Program
      • Indigenous Development Programs
      • School Leaver Program
      • Stepping Into Program
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