ACT Accounting Web Site
Financial Management Act Guidance Papers
In order to improve the understanding of and compliance with the FMA, the Treasury Directorate is preparing a number of papers explaining the individual "Parts" (that is, Parts 1 to 10) within the FMA.
In producing a 'plain English' explanation of the FMA, a balance has been sought between length and ability to understand the explanation, with all possible information which could be presented in regard to particular issues. A deliberate strategy has also been adopted to avoid use of technical terms.
The material contained in the papers is for informational purposes only and does not constitute legal advice.
All current memoranda issued by the Accounting Branch regarding the FMA has been listed below. For Non-FMA Treasury Memoranda issued by the Accounting Branch see the Accounting Treasury Memoranda Page.