Terina Brierly - FCA (Principal Consultant)

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Background

Terina is principal of Across Business Consulting Pty Ltd, a Fellow Chartered Accountant with twenty-five years experience in the profession, public sector and commerce in accounting and business services.

Terina has been involved in implementing the following accrual accounting and budgeting reforms since 1992:

• Accrual Accounting and Budgeting Framework;
• Budget Estimates and Framework Review; and more recently;
• Implementation of Australian Equivalents to International Financial Reporting Standards (AEIFRS); and
• The Governance Finance Statistics (GFS) and Australian Generally Accepted Accounting Principles (AGAAP) harmonisation project with the Department of Finance and Administration (Finance).

Terina has:

• been interviewed for the AICD magazine on good governance delivering performance in the public sector.
• delivered a paper for the ICAA on CFO challenges in the public sector.

Terina is also:

• Independent Director of ACTTAB and Chair of the Audit Committee.
• Trust member of the Exhibition Park in Canberra
• Recently retired Chair of the Institute of Chartered Accountants ACT Regional Council

Terina's Qualifications:

• Fellow of the Institute of Chartered Accountants in Australia
• Bachelor of Business Degree with a major in accounting and a minor in marketing
• Graduate Australian Institute of Company Directors
• Associate Australian Institute of Management
• Graduate Commonwealth Business Leadership Program

Terina's strengths are:

• strong accounting, financial management, strategic and business planning skills in the public sector;
• strong communication and personnel skills demonstrated through presentation skills and workshops used to achieve project outcomes and transfer of sills on project handovers.

Consultancy projects

Terina has worked on a range of Government and Public Sector agencies in recent years. Clients to date include:

• Department of Finance and Administration (DoFA)
• Department of Defence (Defence)
• Department of the Environment
• IP Australia
• Department of Agriculture, Fisheries and Forestry (AFFA)
• Bureau of Statistics;
• Australian Maritime Safety Authority
• National Capital Authority

Management Consulting Services

Terina's expertise is demonstrated as follows:

• Various projects in the Department of Finance and Administration relating to the implementation of AEIFRS and GFS/GAAP harmonisation Reporting Standards and GFS/GAAP harmonisation including:
  • Preparation of a discussion on the treatment of Commonwealth Heritage and Cultural assets for the CPA ACE.
  • Development of the 05/06 A Model set of accounts.
  • Accounting treatment options under GFS/GAAP
• Project managed the implementation of AIFRS in the Corporate Services Infrastructure Group (CSIG) in Defence.
• Represented DSG as the DSG Defence Audit Liaison Officer and am responsible for the co-ordination of audit management plans and closure reports for the 04/05 and 05/06 ANAO audit findings.
• Defence Financial Management Framework champion for DSG-CMB.
• Responsible for DSG reporting of contamination provisions, embedded derivatives and stepped leases in Defence 05/06 financial statements.
• Project managed the implementation of Australian Equivalents to International Financial Reporting Standards (AEIFRS) in the Defence Support Group (DSG) in Defence. Project managed the implementation of an asset management system and asset management accounting manual in DSG.
• Assisted DEWR to reduce outstanding balances relating to employee entitlement transfers.
• Project managed the implementation of an asset management system and asset management accounting manual in CSIG in Defence.
• Analysed Defence Financial statements as part of the Defence Budgeting Improvement process for DOFA with subsequent reporting to Cabinet.
• Development of Investment Proposals for the Department of the Environment (Uluru and Australian National Botanic Gardens); IP Australia and Exhibition Park In Canberra (ACT Government);
• Development of Capital Management Plans for the Department of the Environment (Uluru and Australian National Botanic Gardens); IP Australia
• Delivered performance information for the Portfolio Budget Statements as part of strategic and business planning projects for the Australian Maritime Safety Authority and the National Capital Authority. Prepared Service Level Agreements in line with the Purchaser/Provider model;
• Assisted in the reengineering of the financial management function of the Levies Revenue Service within AFFA. Specifically responsible for the reconciliation of Administered Levies to satisfy S83 Constitutional requirements, the establishment of monthly financial statement processes and implementation of an n administered levies system for the collection and disbursement of industry levies, approx $.5 billion p.a.
• Implementation of the CAMM System to facilitate Whole of Government devolved banking for DoFA;
• Delivered an accrual budget for the Bureau of Statistics.