The Chief Executive's Instructions (CEIs) establish Treasury's financial administrative framework as required under the Financial Management and Accountability Act 1997 (FMA Act). The FMA Act provides the framework for the proper management of Commonwealth money and property and can carry significant penalties if breached. The CEIs put the legislative background into the appropriate Treasury specific context.
As the CEIs are extensive, they are not published in full here. The Table of Contents sets out the individual topics. Please contact FOI@Treasury.gov.au or phone (02) 6263 2800 to arrange access to information in the documents. The cost to purchase any documents will be 10 cents a page.
Table of Contents
Chapter 1 - Accountability and Responsibilities
1.1 - Financial Management and Legislative Framework
1.2 - Delegations
1.3 - Managing Risk and Internal Accountability
1.3.1 - Risk Management
1.3.2 - Fraud Prevention and Control
1.3.3 - Protective Security
1.3.4 - Indemnities, Limitations of Liability, Guarantees, Warranties and Letters of Comfort
1.3.5 - Audit Committee
1.3.6 - Accounts, Records and Accountable Forms
1.4 - General Management
1.4.1 - Acceptance of Gifts
1.4.2 - Incidents Which May Give Rise to Legal Proceedings
1.4.3 - Environmental Management
1.4.4 - Goods and Money Found on Treasury Premises
Chapter 2 - Commitment and Spending of Money
2.1 - Contracts, Procurement and Payments
2.1.1 - Approving Proposals to Spend Money and Entering into Contracts, Agreements and Arrangements
2.1.2 - Procurement
2.1.3 - Consultancies
2.1.4 - Credit and Purchasing Cards:
Part A 'Credit Cards'
Part B 'Cabcharge'
Part C 'Fuel Cards'
2.1.5 - Payment of Accounts
2.1.6 - Taxes:
Part A 'FBT'
Part B 'GST'
Part C 'PAYG'
2.1.7 - Official Travel
2.1.8 - Work-related Expenses
2.1.9 - Official Hospitality
2.1.10 - Payment of Accounts to Overseas Suppliers
2.2 - Other Categories of Spending Public Money
2.2.1 - Payroll Preparation and Payments (including probate)
2.2.2 - Grants
2.2.3 - Act of Grace Payments
2.2.4 - Compensation for Detriment Caused by Defective Administration
2.2.5 - Foreign Exchange Operations
Chapter 3 - Management and Control of Public Money, Debtors and Public Property
3.1 - Drawing Rights, Special Accounts and Administered Funds
3.1.1 - Drawing Rights – Appropriations
3.1.2 - Special Public Money
3.1.3 - Administered Funds
3.1.4 - Special Accounts
3.2 - Banking
3.2.1 - Receiving Public Money
3.2.2 - Official Bank Accounts
3.2.3 - Cost Recovery and Charging for Treasury Activities
3.2.4 - Investments
3.2.5 - Borrowing
3.2.6 - Petty Cash
3.2.7 - Loss and Recovery of Public Money
3.3 - Debt Management
3.3.1 - Debt management – Recovery, Repayment and Non-recovery
3.3.2 - Waiver of Debts Owed to the Commonwealth
3.4 - Public Property
3.4.1 - Custody and Accounting for Assets and/ or Public Property
3.4.2 - Gifting Public Property
3.4.3 - Loss and Recovery of Public Property
3.4.4 - Disposal of Public Property
3.4.5 - Use of Commonwealth Vehicles
3.4.6 - Receipt and Custody of Bonds, Debentures and Other Securities
Chapter 4 - Preparation of Budgets and Estimates
4.1 - Budgets and Estimates
Chapter 5 - Preparation of Financial Reports and Statements
5.1 - Financial Reports
5.2 - Financial Statements
Glossary