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 (102.4 KB), TDs are mandatory for all agencies subject to the Financial Management Act.
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.
Framework
Sets the financial and performance management framework under which Agencies operate, the legislative basis, and key definitions used in the Treasurer's Directions.
Accounting
Establishes the requirements for the accounting treatment and recording of transactions to assist agencies in complying with the Financial Management Act (FMA), Financial Management Regulations, Australian Accounting Standards, and any other financial management related requirements.
Budget and Monitoring
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.
Financial Reporting
Specifies financial reporting requirements for Territory agencies, government business divisions and whole-of-government.
Governance, Risk Management and Compliance
Determines governance, risk management and compliance requirements, to support the implementation of good financial management practices.
Last updated: 15 July 2019