Treasurer's Directions

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Working For Outcomes

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
F2.1 Overview Mar-06
F2.2 Central Holding Authority Mar-06

Legislative Structure

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Part 1 - Section 1 Introduction May-96
Part 1 - Section 2 Definitions Jun-98

Introduction

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
A1.1 Accrual Accounting Mar-06
A1.3 Standard Classification Codes Nov-19
A1.4 Corporate Systems Mar-06

Income

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Income Feb-20 Guidance document – Income
Transition implementation – Income
Guidance document - Accounting for Territory Income
Revenue Recognition Assessment Checklist

Expense

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
A6.1 Overview Mar-06
A6.2 Employee Benefits Aug-06 Australian Accounting Standards Board
A6.3 General Expenses Dec-10 Australian Accounting Standards Board
A6.4 Grants and Subsidies Aug-06 Australian Accounting Standards Board

Assets

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
A2.1 Overview Mar-06
A2.10 Impairment of Assets Aug-06 Australian Accounting Standards Board
A2.11 Construction (Work in progress - WIP) Dec-10 Australian Accounting Standards Board
A2.2 Property, Plant and Equipment Dec-10 Policy brief - Land held future use
Policy Brief - Assets on Aboriginal land
Policy brief - Multi-tenanted government buildings
Policy brief - Crown and pastoral land
Policy brief - Software licences
Policy brief - Recording land in GAS
Policy brief - Fair value measurement
Australian Accounting Standards Board
A2.3 Depreciation and Amortisation Aug-06 Australian Accounting Standards Board
A2.4 Revaluation Aug-06 Australian Accounting Standards Board
A2.5 Improvements and Repairs and Maintenance Dec-10 Australian Accounting Standards Board
A2.6 Cash Mar-06 Australian Accounting Standards Board
A2.7 Receivables Jun-06 Policy brief - Crimes victim assistance Australian Accounting Standards Board
A2.8 Inventory Mar-06 Australian Accounting Standards Board
A2.9 Prepayments Jun-06 Australian Accounting Standards Board

Liabilities

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
A3.1 Overview Feb-10
A3.2 Accounts Payable and Accrued Expenses Jun-06 Australian Accounting Standards Board
A3.3 Provisions Feb-10 Australian Accounting Standards Board
A3.4 Employee Benefits Jan-17 Australian Accounting Standards Board
A3.7 Contingent Liabilities Feb-10 Australian Accounting Standards Board
Leases Dec-10 Sep-19 Transition Implementation - Leases Australian Accounting Standards Board

Equity

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
A4.1 Overview Mar-06
A4.2 Owner Actions Mar-06 Australian Accounting Standards Board

Budget Process and Management

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
B1.1 The Budget Sep-16
B1.2 The Budget Process Sep-16
B1.3 Agency Budget Management Sep-16

Infrastructure

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
I1.1 Overview of the Infrastructure Program Sep-15
I1.2 Development of the Infrastructure Program Sep-15
I1.3 Adjustments to the Infrastructure Program Sep-15

Commonwealth Funding Agreements

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Commonwealth funding agreements Jan-12 Dec-18 Guidance document
Flowchart
Council on Federal Financial Relations

Disaster Recovery Funding Arrangements

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Disaster recovery funding arrangements Jul-19 Jul-19 Guidance document

Financial Controlling Interests

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Equity investments Jun-19 Jun-19

Fraud Control

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Fraud control Jul-18 Jul-18 Frequently asked questions
Guidance document

Funds Management

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
C1.1 Overview Jun-16 Jul-19
C2.1 Central Banking Arrangements Jun-16
C2.2 Bank Accounts Jun-16
C3.1 Receipting Jun-16
C3.2 Payments Jun-16 Jul-19
C3.3 Corporate Credit Cards Jun-16
Part 5 Section 5 Losses May-95
Part 5 Section 6 Advances May-95
Part 2 Section 2 Trust Money May-95
Loans and advances Jun-19 Jun-19

Gifting of property

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Gifting of property Jun-19 Jun-19 Flow charts
Frequently asked questions

Guarantees and Indemnities

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Guarantees and indemnities Sep-11 Jun-19
M2.2 Surety Bonds and Bank Guarantees Jul-19

Information and Communications Technology (ICT)

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
ICT1.1 Governance Overview Jul-15
ICT1.2 ICT Policies and Standards Jul-15
ICT1.3 Governance Principles Jul-15
ICT1.4 Agency ICT Governance Jul-15
ICT2.1 ICT Investment Jul-15
ICT3.1 Project Management Jul-15

Insurance Arrangements

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Insurance arrangements May-04 Nov-19

Internal Controls

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Part 3 Section 1 Accountable Officers May-95
Part 3 Section 2 Internal Audit May-95
Part 3 Section 3 Audit Committees Sep-01
Part 3 Section 7 Accountable Forms May-95
G2.2 Internal Control Feb-11

Legal and Statutory Arrangements

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Part 6 Section 2 Legal and Statutory Arrangements May-95

Tax

Treasurer's Directions Operative Date Last Reviewed Supporting Documents References
Commonwealth taxes Jun-12 Mar-19
Northern Territory tax equivalent regime and dividend policy Jul-18 Jun-19 Guidance document

Last updated: 22 August 2019

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