Financial Capability
This content has been produced by the 'Lifting Financial Capability cross-agency project team', part of the Government Finance Profession and by Fiscal Reporting at the Treasury. Some content was developed from material originally produced by the Ministry of Education.
E-learning
This e-learning has been designed to support public servants with their financial capability and is aligned to the Finance Capability Framework.
The Finance Capability Framework for Government Finance Professionals (The Treasury)
Appropriations 101- A guide for non-finance users
Appropriations 101- A guide for non-finance users is an introductory plain English course for non-finance users and those new to appropriations on what appropriations are, their definition, attributes and importance to public sector spending. Designed to be a high-level overview for all public sector staff, particularly those new to the public sector or first time cost center managers in a Ministry/Department.
Public Sector Financial Management
Public Sector Financial Management is intended for non-finance people new to public sector financial management. It covers what is financial management in the public sector, financial frameworks, definitions of financial and fiscal terms and the government’s annual Budget cycle. It is an introductory course designed for non-finance staff, although also useful for those in finance who are new to the public sector.
Introduction to Operating Balance Before Gains and Losses (OBEGAL)
The Operating Balance Before Gains and Losses (OBEGAL) is an important fiscal indicator that is closely scrutinised by the Government, media, credit rating agencies and other commentators when the Treasury publishes the Government’s actual and forecast financial statements.
This module helps you understand the importance of Operating Balance Before Gains, and is targeted at financial advisors, and financial decision makers working in the public service