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 (709.0 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.
Framework
Sets the financial and performance management framework under which Agencies operate, the legislative basis, and key definitions used in the Treasurer's Directions.
Central Holding Authority
Treasurer's Directions | Last reviewed |
---|---|
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 |
Organisational performance and accountability
Treasurer's Directions | Last reviewed |
---|---|
Organisational performance and accountability 60.1 KB
Supporting document/s:
|
November 2022 |
Accounting
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 |
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A1.1 Accrual Accounting 64.5 KB |
March 2006 |
A1.3 Standard Classification Codes 38.9 KB
Supporting document/s:
|
July 2023 |
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
Reference:
Australian Accounting Standards Board |
August 2006 |
A6.3 General Expenses 63.2 KB
Reference:
Australian Accounting Standards Board |
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 |
Non-financial assets (effective 1 July 2024) 102.9 KB |
May 2024 |
A2.6 Cash 38.0 KB
Reference:
Australian Accounting Standards Board |
March 2006 |
A2.7 Receivables 60.9 KB
Supporting document/s:
Reference:
Australian Accounting Standards Board |
June 2006 |
A2.8 Inventory 71.5 KB
Reference:
Australian Accounting Standards Board |
March 2006 |
A2.9 Prepayments 30.5 KB
Reference:
Australian Accounting Standards Board |
June 2006 |
Liabilities
Treasurer's Directions | Last reviewed |
---|---|
Treasurer's Directions - Leases 63.1 KB
Supporting document/s:
Reference:
Australian Accounting Standards Board |
June 2021 |
A3.1 Overview 62.5 KB |
February 2010 |
A3.2 Accounts Payable and Accrued Expenses 35.9 KB
Reference:
Australian Accounting Standards Board |
June 2006 |
A3.3 Provisions 54.5 KB
Reference:
Australian Accounting Standards Board |
February 2010 |
A3.4 Employee Benefits 80.8 KB
Reference:
Australian Accounting Standards Board |
January 2017 |
A3.7 Contingent Liabilities 50.7 KB
Reference:
Australian Accounting Standards Board |
February 2010 |
Equity
Treasurer's Directions | Last reviewed |
---|---|
A4.1 Overview 37.5 KB |
March 2006 |
A4.2 Owner Actions 67.7 KB
Reference:
Australian Accounting Standards Board |
March 2006 |
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.
Carryovers
Treasurer's Directions | Last reviewed |
---|---|
Treasurers Direction - Carryovers 63.7 KB
Supporting document/s:
|
November 2022 |
Infrastructure
Treasurer's Directions | Last reviewed |
---|---|
Treasurer's Direction - Infrastructure 238.4 KB |
May 2024 |
Treasurer's advance
Treasurer's Directions | Last reviewed |
---|---|
Treasurers Direction - Treasurer's advance 58.5 KB
Supporting document/s:
|
April 2021 |
Financial reporting
Specifies financial reporting requirements for Territory agencies, government business divisions and whole-of-government.
Financial reporting
Treasurer's Directions | Last reviewed |
---|---|
Classification of the functions of government – Australia (COFOG-A) 96.2 KB
Supporting document/s:
Reference:
AGFS15 Manual |
June 2018 |
Part 2 Section 3 Government Financial Reporting 12.8 KB |
May 1995 |
R3.1 GBD Financial Statements 45.6 KB |
June 2010 |
R2.1 Agency Financial Statements 867.9 KB
Supporting document/s:
|
June 2024 |
Governance, risk management and compliance
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 175.7 KB
Supporting document/s:
Reference:
https://federalfinancialrelations.gov.au/intergovernmental-agreement-federal-financial-relations |
May 2024 |
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
Supporting document/s:
|
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 68.7 KB |
August 2023 |
C3.3 Corporate Credit Cards 75.1 KB |
June 2016 |
Part 2 Section 2 Trust Money 13.3 KB |
May 1995 |
Losses, write offs, waivers and postponements and appendices (effective 1 July 2024) 872.9 KB
Supporting document/s:
|
May 2024 |
Part 5 Section 6 Advances 11.0 KB |
May 1995 |
Gifting of property
Treasurer's Directions | Last reviewed |
---|---|
Gifting of property 611.9 KB
Supporting document/s:
|
July 2021 |
Guarantees and indemnities
Treasurer's Directions | Last reviewed |
---|---|
Guarantees and indemnities 171.8 KB |
May 2024 |
M2.2 Surety Bonds and Bank Guarantees 59.9 KB |
November 2023 |
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
Supporting document/s:
|
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 |
August 2024 |
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 |
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