Treasurer's Directions

Treasurer's Directions (TDs) specify the practices and procedures to be observed by accountable officers in the financial management of their agencies.

A key component of the Northern Territory Government's Financial Management and Accountability Framework (FMAF) PDF (651.4 KB), TDs are mandatory for all agencies subject to the Financial Management Act 1995.

To assist agencies to comply with the TDs, non-mandatory guidance documents have been developed by Treasury. They provide best practice guidelines and should be read in conjunction with the TDs.

TDs and guidance documents can be accessed by clicking on the topics below.

|

Sets the financial and performance management framework under which Agencies operate, the legislative basis, and key definitions used in the Treasurer's Directions.

Working for outcomes

Treasurer's Directions Last reviewed
F2.1 Overview 62.2 KB
March 2006
F2.2 Central Holding Authority 40.5 KB
March 2006

Legislative structure

Treasurer's Directions Last reviewed
Part 1 - Section 1 Introduction 28.3 KB
May 1996
Part 1 - Section 2 Definitions 28.1 KB
June 1998

Establishes the requirements for the accounting treatment and recording of transactions to assist agencies in complying with the Financial Management Act 1995, Financial Management Regulations, Australian Accounting Standards, and any other financial management related requirements.

Introduction

Treasurer's Directions Last reviewed
A1.1 Accrual Accounting 64.5 KB
March 2006
A1.3 Standard Classification Codes 199.4 KB
January 2022
A1.4 Corporate Systems 36.1 KB
March 2006

Income

Treasurer's Directions Last reviewed
Income 68.0 KB
February 2020

Expense

Treasurer's Directions Last reviewed
A6.1 Overview 45.2 KB
March 2006
A6.2 Employee Benefits 74.4 KB
August 2006
A6.3 General Expenses 63.2 KB
December 2010
Guidance document: Grants and subsidies expense 2.6 MB
August 2021

Assets

Treasurer's Directions Last reviewed
A2.1 Overview 53.0 KB
March 2006
A2.2 Property, Plant and Equipment 97.7 KB
December 2010
A2.3 Depreciation and Amortisation 98.8 KB
August 2006
A2.4 Revaluation 124.3 KB
August 2006
A2.5 Improvements and Repairs and Maintenance 55.8 KB
December 2010
A2.6 Cash 38.0 KB
March 2006
A2.7 Receivables 60.9 KB
June 2006
A2.8 Inventory 71.5 KB
March 2006
A2.9 Prepayments 30.5 KB
June 2006
A2.10 Impairment of Assets 107.2 KB
August 2006
A2.11 Construction (Work in progress - WIP) 76.6 KB
December 2010

Liabilities

Treasurer's Directions Last reviewed
Treasurer's Directions - Leases 63.1 KB
June 2021
A3.1 Overview 62.5 KB
February 2010
A3.2 Accounts Payable and Accrued Expenses 35.9 KB
June 2006
A3.3 Provisions 54.5 KB
February 2010
A3.4 Employee Benefits 80.8 KB
January 2017
A3.7 Contingent Liabilities 50.7 KB
February 2010

Equity

Treasurer's Directions Last reviewed
A4.1 Overview 37.5 KB
March 2006
A4.2 Owner Actions 67.7 KB
March 2006

Outlines the budget development and management principles and processes, output hierarchy and performance reporting arrangements; and provides agencies with requirements for the development of the Territory's Infrastructure Program.

Budget Process and Management

Treasurer's Directions Last reviewed
B1.1 The Budget 90.5 KB
September 2016
B1.2 The Budget Process 87.6 KB
September 2016
B1.3 Agency Budget Management 98.8 KB
September 2016

Carryovers

Treasurer's Directions Last reviewed
Treasurers Direction - Carryovers 61.4 KB
May 2021

Infrastructure

Treasurer's Directions Last reviewed
Treasurer's Direction - Infrastructure 675.1 KB
April 2022

Treasurer's advance

Treasurer's Directions Last reviewed
Treasurers Direction - Treasurer's advance 58.5 KB
April 2021

Determines governance, risk management and compliance requirements, to support the implementation of good financial management practices.

Commonwealth funding agreements

Treasurer's Directions Last reviewed
Commonwealth funding agreements 362.4 KB
Reference:
https://federalfinancialrelations.gov.au/intergovernmental-agreement-federal-financial-relations
December 2018

Disaster recovery funding arrangements

Treasurer's Directions Last reviewed
Disaster recovery funding arrangements 85.9 KB
Supporting document/s:
July 2019

Financial controlling interests

Treasurer's Directions Last reviewed
Equity investments 202.4 KB
Supporting document/s:
June 2019

Fraud control

Treasurer's Directions Last reviewed
Fraud control 61.1 KB
May 2021

Funds management

Treasurer's Directions Last reviewed
Loans and advances 56.6 KB
Supporting document/s:
June 2019
C1.1 Overview 73.2 KB
July 2019
C2.1 Central Banking Arrangements 68.8 KB
June 2016
C2.2 Bank Accounts 71.5 KB
June 2016
C3.1 Receipting 71.3 KB
June 2016
C3.2 Payments 67.9 KB
July 2019
C3.3 Corporate Credit Cards 75.1 KB
June 2016
Part 2 Section 2 Trust Money 13.3 KB
May 1995
Part 5 Section 5 Losses 15.1 KB
May 1995
Part 5 Section 6 Advances 11.0 KB
May 1995

Gifting of property

Treasurer's Directions Last reviewed
Gifting of property 611.9 KB
July 2021

Guarantees and indemnities

Treasurer's Directions Last reviewed
Guarantees and indemnities 170.1 KB
June 2021
M2.2 Surety Bonds and Bank Guarantees 61.3 KB
July 2019

Information and communications technology (ICT)

Treasurer's Directions Last reviewed
ICT1.1 Governance Overview 392.1 KB
July 2015
ICT1.2 ICT Policies and Standards 85.9 KB
July 2015
ICT1.3 Governance Principles 50.5 KB
July 2015
ICT1.4 Agency ICT Governance 53.7 KB
July 2015
ICT2.1 ICT Investment 49.9 KB
July 2015
ICT3.1 Project Management 124.4 KB
July 2015

Insurance arrangements

Treasurer's Directions Last reviewed
Insurance arrangements 824.5 KB
November 2019

Internal controls

Treasurer's Directions Last reviewed
Part 3 Section 1 Accountable Officers 23.8 KB
May 1995
Part 3 Section 2 Internal Audit 11.2 KB
May 1995
Part 3 Section 3 Audit Committees 15.4 KB
September 2001
Part 3 Section 7 Accountable Forms 12.3 KB
May 1995
G2.2 Internal Control 155.7 KB
February 2011

Legal and statutory arrangements

Treasurer's Directions Last reviewed
Part 6 Section 2 Legal and Statutory Arrangements 15.0 KB
May 1995

Machinery of government changes

Treasurer's Directions Last reviewed
Machinery of government changes 62.1 KB
July 2020

Tax

Treasurer's Directions Last reviewed
Commonwealth taxes 54.5 KB
March 2019
Northern Territory tax equivalent regime and dividend policy 56.3 KB
Supporting document/s:
June 2019

Last updated: 20 January 2022

Give feedback about this page.

Share this page:

URL copied!