ACT Accounting Web Site

Search 
 

Financial Management Act Guidance Papers

FMA Explained

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.

PDF icon Part 3 - Financial Reports (January 2007) (92KB)

PDF icon Part 4 - Financial Mgmt Responsibilities of Chief Executives of Dept (March 2007)(75KB)

PDF icon Part 5 - Banking and Investment (March 2007) (157KB)

PDF icon Part 6 - Borrowing and Guarantees (March 2007) (105KB)

PDF icon Part 7 - Trust Money (March 2007) (127KB)

PDF icon Part 10 - Miscellaneous (March 2007) (100KB)

FMA Memoranda

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.

Memo No. Memo Name Staff Contact Issue Date
2006/04 PDF icon FMA Amendments - 91KB Jason Klose 24/03/2006
2002/25 PDF icon Amendments to the Financial Management Act 1996 - 71KB Jason Klose 17/10/2002
2002/02 PDF icon Revised Financial Management Guidelines - 47KB Jason Klose 23/01/2002
2001/17 PDF icon Amendments to the FMA - 25KB Jason Klose 09/07/2001

TOP