A State of Emergency has been declared in Victoria due to the serious risk to public health posed by coronavirus (COVID-19).

Financial Reporting Operations Framework

The Financial Reporting Operations Framework (FROF) provides mandatory requirements and guidance for departments on specific accounting issues.

Since 1 July 2016, all Victorian government departments have been required to apply the FROF under the Standing Directions 2018 under the Financial Management Act 1994 (current edition).

Below is the current version of the FROF, valid for the 2018-19 attestation year.

From 1 July 2019 onwards, this version of the FROF applies. It has been updated after moving the Financial Monthly Reporting and Cash Management sections to the Resource Management Framework. It is valid for the 2019-20 attestation year onwards.


Any questions related to the FROF should be emailed to financial.frameworks@dtf.vic.gov.au.

Reviewed 04/11/2019
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