Financial Reporting Operations Framework

The Financial Reporting Operations Framework assists departments by providing supporting information and guidance on the financial data submission requirements in DTF information requests and technical guidance on accounting and reporting practices.

The Financial Reporting Operations Framework (FROF) includes mandatory requirements for Departments on matters including financial reporting requirements, specific accounting issues and machinery of government changes. It also includes extensive guidance material.

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).

Fact sheet

The fact sheet provides further information on the FROF.


Any questions related to the FROF should be emailed to

Reviewed 20/12/2018
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