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Financial Management - Departmental Internal Control Evaluation Criteria
Published 1 Mar 2011
Page updated 30 May 2013
The Departmental Internal Control Evaluation Criteria are no longer being assessed directly as a means of providing assurance as internal controls to the Secretary to the Treasury. The criteria still have relevance however as expectations of good internal control practice.
These criteria will be updated shortly to integrate with the new assurance process.
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Introduction
- Background
- The Elements and Control Criteria
Scope Statements and Control Criteria
Planning and Budgeting ex ante
- 1 Aggregate Planning and Budgeting Information
- 2 Output Performance Planning and Budgeting
- 3 Ownership Performance Planning and Budgeting
Statement of Financial Performance
- 4 Third Party Revenue
- 5 Payroll Systems
- 6 Expenditure with elements of Personal Benefit
- 7 Tax Obligations
- 8 Operating Expenses
- 9 Foreign Exchange Rate Exposure
- 10 Transitional Management Projects
Statement of Financial Position
- 11 Cash Management
- 12 Working Capital Management (departmental and Crown)
- 13 Project Management (Capital Acquisitions and Development)
- 14 Property, Plant and Equipment (departmental and Crown)
- 15 Treasury Systems
Other Statements
All Statements
- 17 Financial Management Information Systems (FMIS)
- 18 Ancillary Financial Management Information Systems
- 19 Delegations
- 20 Costing Systems
Review and Reporting ex post
- 21 Internal Assurance Mechanisms
- 22 Management Reporting
- 23 External Performance Reporting
- 24 Continuous Improvement
Crown Revenue and Expenditure
- 25 Crown Entity Performance Forecasting
- 26 Other Crown Revenue and Expenditure Forecasting
- 27 Monitoring Crown Entity Performance
- 28 Crown Revenue
- 29 Crown Payments
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fm-dice-feb11.pdf (479 KB) pp. 57 |
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