Deals with accounting for the Goods and Services Tax (GST) introduced in July 2000.

These guidelines are applicable to government departments and other public sector entities as relevant. They form part of the Financial Reporting Requirements.

The Agency Planning Requirements contains detailed information about agency planning, including the contents of strategic and operational plans, preparation and lodgement dates, consultation and relationships with other governance processes. Also contained is information about other mandatory and discretionary plans that agencies are required to or may prepare.

Detailed information on the recent performance of the major components of the Queensland economy and the factors, both external and internal, which influence that performance.

Annual Leave Central Scheme Guidelines provide all member agencies with an overview of the operations of the Annual Leave Central Scheme, including the establishment and ongoing operations of the scheme.

Queensland Treasury's Annual Report is an integral part of our corporate governance framework and is one of the main tools we use to ensure we are accountable to the Queensland Parliament and the community about our activities.

Analyses the options available to ensure prices oversight is applied to the water and sewerage infrastructure charges levied by local governments.

Documents to assist agencies in asset strategic planning including guidelines, a template, and whole-of-Government approaches for consistent asset identification and establishing asset information.

Policy for GOC Controlled Entities and Investments. Sets out mandatory arrangements for GOCs. Allows the Auditor-General to audit all GOC controlled entities, contributing to improved scrutiny of GOC interests not controlled by the public sector.

Addresses the role, functions and duties of agency audit committees, their relationship with other management groups and with the internal and external audit functions. Also incorporates a pro-forma Audit Committee Charter and common sense fundamentals that can be used by agencies when establishing an audit committee and during the periodic review of its activities.

Includes Queensland Audit Office reports on a range of issues including results of audits and reviews performed.

Includes a range of taxation information for individuals, businesses, non-profit organisations, tax professionals and superannuation professionals.

Public sector agencies must ensure that the sale process is conducted in accordance with prescribed requirements and with the highest level of propriety and probity to ensure that any benefits accruing to the State are maximised. Through a methodical and well considered process, the public sector entity can ensure that the confidence of the public is safeguarded and that the sale process is successful. These Guidelines are designed to assist public sector entities in achieving these objectives.

The Better Purchasing Guides support the State Purchasing Policy by providing information about current best practice procurement in the Queensland Government.

The Cash Funding Profile Guidelines are used by Treasury to make appropriation payments to agencies, determine the timing of payments from agencies to the Consolidated Fund, monitor the whole-of-Government budget position

The purpose of this handbook is to raise the awareness and appreciation of cash management concepts and principles throughout Government agencies so that they become an integral part of all agencies? financial operations.

QUT in partnership with State Government departments has developed a generic Chart of Accounts for non-profit organisations. Departments have been requested to adopt the data dictionary classifications and terminology of this generic Chart of Accounts in the grant application and acquittal forms provided to non-profit organisations. Government Department use of standardised terminology for account codes (and costs to be included in those codes) in their application/acquittals processes will significantly streamline current reporting requirements and reduce the administrative burden for non-profit service providers, particularly those receiving grants from a number of Departments.

The Financial Accountability Act 2009 requires the Treasurer to prepare and table in the Legislative Assembly a Charter of Fiscal Responsibility giving details of the Government?s fiscal objectives and the fiscal principles that support those objectives. The Treasurer must report regularly to the Legislative Assembly on progress the Government has made against the outcomes stated in the Charter. This report will be tabled and published each year in the Budget papers, Mid Year Fiscal and Economic Review and Report on State Finances.

Treasury's ClimateSmart Implementation Plan outlines the strategic processes by which Treasury will manage its motor vehicle fleet, so that it successfully meets commitments set under whole-of-Government greenhouse gas emissions reduction targets.

The Code outlines approval requirements and guidelines within which GOCs must operate in entering into financial arrangements. It applies to all GOCs except QIC and its subsidiaries.

Includes a range of information on budget management, reporting and advice, services management and government information and parliamentary services.

Commonwealth Treasury website.

Outlines the broad guidelines that will apply in situations where the Government seeks to have commercial businesses deliver certain 'non-commercial' products and services to the community.

These guidelines provide guidance and outline the process for managing complaints that fall within the scope of Treasury?s Complaints Management Policy.

Queensland Treasury's Complaints Management Policy outlines how the department will manage written or verbal complaints received from its internal or external stakeholders abouts its service delivery, products and services.

This register identifies Queensland Treasury's corporate policies.

Interpretation and application of this Act will vary between departments. Please contact your legal services area for advice.

Promotes the need for strong systems of internal control, and to assist agencies in undertaking the periodic systems appraisals they must undertake under the Financial Management Standard 1997. The guidelines also reinforce that internal control embraces a broader focus than purely financial issues and includes the systems and processes that agencies should have for effective strategic and operational planning, client awareness and service provision and performance management.

CPAOnline - for today's finance, accounting and business professional.

Interpretation and application of this Act will vary between departments. Please contact your legal services area for advice.

Policy framework for agencies undertaking derivative financial transactions. These guidelines apply to departments and statutory bodies, and government-owned corporations that have not established a Board approved financial policy for derivative transactions.

Outlines the procedures for compensating employees for expenses incurred when travelling on duty or performing special duty away from the usual place of employment.

This plan aims to improve access by people with disability to Treasury's services, information and facilites.

For public sector agencies - an overview of disposal risks and what can be done to minimise them.

This report provides an update of the key economic and fiscal forecasts for Queensland since the release of the Major Economic Statement in December 2008. Based on currently available data, the key fiscal aggregates have been updated for the Budget and forward estimates years for the General Government Sector. An update of the Public Non-financial Corporations Sector has not been undertaken at this time.

The Financial Accountability Act 2009 is an Act to provide for accountability in the financial management of state finances and to provide for the financial administration of Queensland departments and statutory bodies. It repeals the Financial Administration and Audit Act 1977 and amends the Government Owned Corporations Act 1993.

The Financial Accountability Handbook (the Handbook) is designed to assist accountable officers and statutory bodies discharge their responsibilities under the new Financial Accountability Act (the Act), the Financial and Performance Management Standard (the Standard) and the Financial Accountability Regulation. The Handbook replaces the Cost Effective Internal Control Guidelines.

The regulation is subordinate to the Financial Accountability Act 2009 and provides for the qualifications of the Chief Finance Officer and the Head of Internal Audit for departments. It also provides for the schedule of accountable officers for particular entities.

This standard is subordinate to the Financial Accountability Act 2009 and provides for a minimum framework that a departmental accountable officer or statutory body is required to use for the purposes of developing and implementing systems, practices and controls for the efficient, effective and economic financial and performance management of the department or statutory body.

Financial circulars produced by Treasury for Queensland Government departments and agencies from 2006-07 to the current financial year.

Financial Circulars produced by Treasury for departments and agencies for the previous financial year.

The Queensland Government's financial management framework forms the basis for decisions on planning, resource allocation and management, monitoring and reporting within the Queensland public sector.

The Financial Management Practice Manual sets out mandatory procedures and internal controls relative to Treasury's revenues, expenses, assets, liabilities and contingencies.

These annual financial statement requirements contain the Treasurer's Minimum Reporting Requirements and assist agencies in the preparation of their AAS 29 financial reports. The requirements provide updates on new and revised accounting policies and standards and additional guidance. and advice on the interpretation of such policies and standards.

Guidelines to identify principles and provide clarification of issues and examples of reasonable practices regarding personal expenditure and the use of official credit cards. Departments and agencies must supplement these guidelines with more detailed operational requirements in their Financial Management Practice Manual.

The Treasury Government Asset Protection Framework (GAP Framework) outlines Treasury?s approach to addressing terrorism-related risks as part of the Queensland Government?s counter-terrorism strategy.

This site provides information about the banking, corporate purchasing card and revenue collection services that are available for use by Government departments.

The Government Energy Management Strategy supports the Government's priority of Valuing the Environment through the implementation of energy management practices within Government agencies. It encourages agencies to adopt improved practices, which contribute to efficiencies in energy use, reduce greenhouse emissions and generate financial savings for the Government. Agencies are required to report annually of progress, as part of asset strategic planning process.

The Government Information Technology Conditions (GITC) framework aims to provide consistency, clarity and certainty in Information Communication Technology purchasing and contractual arrangements.

The Government Land Policies contains whole-of-government policies and guidelines which must be complied with by all State agencies which deal with Government property. The Department of Natural Resources and Mines is responsible for the policies, which may be accessed by the link above or through the Government Asset Management System (GAMS).

Interpretation and application of this Act will vary between departments. Please contact your legal services area for advice.

Toolkit to assist agencies in ensuring a strong system of controls and mechanisms for GST compliance.

The GST distribution factsheets are currently being updated. These factsheets clearly explain the current Commonwealth Grants Commission process for distributing goods and services tax (GST) reveneue to the states, and debunk some common myths surrounding this practice.

Outlining GST related revenue rulings including application of GST to certain State taxes, fees and charges, duties and pay-roll tax.

Information on applying for a job in Treasury including information about the department, how to apply, the selection process and employment conditions.

Guidelines developed specifically for the water industry, complementing general guidelines and policy statements.

The Guidelines for Grant Administration 1997 form part of the Queensland Government?s Financial Management Strategy. They draw on the Commonwealth Auditor-General?s Best Practice Guides for the Administration of Grants, the United Kingdom National Audit Office publication Promoting Value for Money from Grants, and build on the Queensland Standards for the Administration of Human Services Funding Programs published in June 1993.

This publication is intended to provide QAO staff and management of public sector entities with a greater understanding of performance management systems in terms of s.80 of the Financial Administration and Audit Act 1977.

The purpose of the Guidelines for the Formation, Acquisition and Post Approval Monitoring of Companies (the company guidelines) is to outline the various issues that should be addressed by agencies in seeking the Treasurer?s approval under section 44 of the Financial Administration and Audit Act 1977 (FA&A Act). The company guidelines also reinforce the importance of establishing appropriate governance, accountability and monitoring frameworks for companies.

Includes member services, technical resources and industry updates.

Website for the Institute of Internal Auditors Australia

The Instrument of delegations identifies Treasury's procurement, expenditure, administrative and human resource delegations, as well as authorised signatories.

Interpretation and application of this Act will vary between departments. Please contact your legal services area for advice.

The Investment Policy Guidelines for Statutory Bodies support the Statutory Bodies Financial Arrangements Act 1982 by providing information to assist statutory bodies in developing better-practice policy frameworks for the investment of funds.

The purpose of this paper is to provide an overview of the methodology used to value each council's water business and allocate the overall value of the council's water business to the specific business activities.

Outlines policy, framework and approval process in relation to State Government asset leasing arrangements.

Displays Queensland Government legislation - Bills, Acts and Standards.

Interpretation and application of this Act will vary between departments. Please contact your legal services area for advice.

Outlines policy, framework and approval process in relation to State Government asset leasing arrangements.

Long Service Leave Central Scheme Guidelines provide details on scheme membership, LSL levy and claim processes and member agencies reporting responsibilities.

This annual document provides a mid-year update on the fiscal and economic outlook for the State based on assessments prepared by Treasury. This includes updated forecasts for major economic parameters, revised estimates of State Government borrowings and consolidated sectoral financial statements on Government Finance Statistics basis.

A Ministerial Portfolio Statement (MPS) provides an overview of the key strategies and achievements of a Minister's portfolio, including details of agency outputs and financial statements.

Interpretation and application of this Act will vary between departments. Please contact your legal services area for advice. To discuss potential changes or amendments to this Act please contact +61 7 3227 8088.

This plan aims to improve Treasury's delivery of services and how we incorporate cultural diversity into our core business.

All National Competition policy documents including Queensland's Competitive Neutrality Complaints Process, Competitive Neutrality and Queensland Government Business Activities, National Competition Policy and Queensland Local Government, Queensland Legislation Review Timetable and Full Cost Pricing Policy.

The National Institute of Accountants (NIA) is a professional organisation for accountants recognised for their practical, hands-on skills and broad understanding of the total business environment. NIA's role ensures the needs and requirements of members, the profession and the business community are maintained and protected.

Queensland Treasury has prepared guidelines for Queensland Government Agencies to use when negotiating Specific Purpose Payment (SPP) agreements with the Commonwealth Government. The guidelines incorporate best practice principles and form part of the administrative arrangements for managing SPP negotiations within the Queensland Government.

The Non-Current Asset Policies for the Queensland Public Sector are mandatory for departments and statutory bodies and apply from 1 July 2005.

Websites of Treasury departments in Australia.

Operational guidelines outlining public sector entities responsibilities when entering into overdraft and short term funding facilities.

Pay-roll tax is a State tax based on the annual pay-roll of employers. The legislation under which pay-roll tax operates is the Pay-roll Tax Act 1971.

The Performance Management Framework is designed to improve the analysis and application of performance information to identify and address risks and opportunities for agencies, the Government and the community.

This publication is intended to provide QAO staff and management of public sector entities with a greater understanding of performance management systems in terms of s.80 of the Financial Administration and Audit Act 1977.

This organisational chart identifies Portfolio Services' branches and work units and their reporting relationships to the Executive Director, Under Treasurer and Deputy Under Treasurer.

The Portfolio Services Strategic Plan highlights the future directions and key priorities for Portfolio Services over the next two years. It includes general information about the portfolio office, as well as its business priorities and capability priorities.

The principles for fees and charges provides agencies with broad guidelines on the setting of fees and charges. Includes discussion of general principles, principles for fees primarily in the nature of a tax, principles for user charging, cost identification, competitive neutrality and indexation policy.

Reports the progress being made towards the achievement of the Government's key policy priorities during the financial year. It is an important accountability and consultation mechanism providing an insight into the outcomes achieved by the Government under its five key policy priorities, using a range of social, environmental and economic indicators.

The Productivity Commission is the Australian Government's principal review and advisory body on microeconomic policy and regulation. The Commission conducts public inquiries and research into a broad range of economic and social issues affecting the welfare of Australians including competition policy, productivity, the environment, economic infrastructure, labour markets, trade and assistance, structural adjustment and microeconomic reform.

The Project Assurance Framework sets the foundation for ensuring that project management is undertaken effectively across the Queensland Public Sector, and that the Government achieves value for money from its significant investment in project activity.

The Cost-Benefit Analysis Guidelines are supplementary guidance material to the Project Assurance Framework. With the adoption of the Project Assurance Framework, the Cost-Benefit Analysis Guidelines replace the Project Evaluation Guidelines.

Information on the Public Private Partnerships Policy and the Value for Money Framework.

An Act about public sector ethics and conduct. Interpretation and application of this Act will vary between departments. Please contact your legal services area for advice.

QSuper is a superannuation fund for employees of Queensland Government departments, authorities, and enterprises. This site provides QSuper employer, member and account information.

On 17 September 2007, the Government announced that a comprehensive audit of the Queensland Ambulance Service (QAS) would be undertaken. This arose from concerns about the pressures on the QAS associated with escalating demand for ambulance services and the need to ensure that as many resources as possible were being directed to front line service delivery.

This guideline is intended to assist entities by (a) Defining the measurement and accounting processes that are associated with each QTC lending product and (b) Setting the criteria for determining whether debt has been restructured. In accordance with AAG 11 Debtors - Accounting for Debt Restructuring and AAS 23/AASB 1014 - Set-off and Extinguishment of Debt the difference between book value and market value is taken to the profit and loss/operating statement when debt has been restructured. This guideline only applies to debt sourced from QTC and the current QTC products.

Queensland Audit Office Website link

A detailed overview of the performance of the Queensland economy including information on trends in major Queensland industries such as agriculture, mining and tourism. Also provides indicators on the performance of the international and national economies. Economic Research articles in the publication provide in depth examination of the performance of key industries in the State such as the Queensland coal industry.

A brief summary and analysis of issues related to selected economic and financial indicators for various sectors of the economy, such as dwelling approvals and retail turnover, as well as commentary on the health of the Queensland economy in general. Also features informative articles addressing current economic issues including those affecting various Queensland industries.

The Queensland Future Growth Corporation Annual Report details achievements, performance and financial position for the financial year.

Treasury coordinates the development of Queensland Government submissions on a range of economic and financial topics, including submissions to the Productivity Commission, Commonwealth Treasury and Parliamentary Committee enquiries.

The Queensland State Accounts are the official quarterly accounts of the Queensland economy, as produced by Queensland Treasury. They provide an official measure of the performance of the various components of the Queensland economy and comparisons with the performance of the rest of Australia.

The Red tape reduction stocktake report highlights key regulatory improvements that have delivered immediate relief to businesses and the community across the State through reduced costs, delays and uncertainties.

A RIS is a documentary requirement of Part 5 of the SIA designed to provide a systematic and transparent means of ensuring the appropriateness of proposals involving subordinate legislation likely to impose an ?appreciable cost? on the community or part of the community.

The Regulatory Impact Statement (RIS) Assessment Form enables officers undertaking regulatory development activities to self assess the need for undertaking a RIS process in line with requirements of Part 5 of the Statutory Instruments Act 1992.

The Report incorporates both the Outcomes Report and the Consolidated Financial Statements providing a comprehensive view of the financial operations and position of the Queensland Government.

Queensland Treasury is currently reviewing the Guidelines for Grant Administration in line with contemporary practices. Draft Guidelines for Grant Funding and Administration have been prepared and Queensland Treasury is inviting comments from interested parties to contribute to the preparation of this document. The revised guidelines are designed to assist both grant providers and grant recipients to better understand funding processes and cycles.

Treasury's Financial Management Branch is the custodian of the whole-of-Government Chart of Accounts and Asset Classes used in implementing the SAP Finance Solution.

The SEQ Urban Water Reform: Workforce Framework 2007, the Framework has been established by the SEQ Water Staff Support Group to assist affected employers and employees during the water reform process.

The Service Delivery Statements (SDS) provide budgeted financial and non-financial information of the portfolio for the Budget year. The Service Delivery Statements are published on the State Budget website.

The Smart Regulation Annual Report 2007-08 details regulatory improvement initiatives of the Queensland Government that have delivered over $70 million in savings to Queensland business, community and government.

This presentation by the Under Treasurer outlines the documents and legislation relevant to the Special Fiscal and Economic Statement of 25 October 2005 and the associated economic outlook.

Through this web store you can buy all Australian, ISO and IEC Standards, plus a range of publications from other national and international organizations.

The annual State Budget details the priorities for spending of public monies in the coming year.

Queensland Government policy for officers responsible for purchasing.

An Act to provide for the constitution of the Queensland Government Development Authority, to provide for guarantees by the Treasurer of statutory bodies financial arrangements, to confer on statutory bodies power to enter into and perform financial arrangements, and to confer on statutory bodies authority to invest moneys and for related purposes.

The object of the Statutory Bodies Financial Arrangements Act 1982 (SBFA Act) is to provide for the efficient and effective management of the powers of statutory bodies to enter into financial arrangements. The guidelines provide a general outline of the impact of the SBFA Act on the operations of statutory bodies.

An Act relating to statutory instruments and for other purposes related to legislation.

The purpose of the Queensland Public Service Strategic Management Planner is to assist Agencies plan for and engage in corporate activities throughout the year. It reflects the Managing for Outcomes framework and highlights key strategic management and corporate governance activities and when they occur. It has been developed to illustrate the cyclic and integrated nature of planning, budgeting, performance management and corporate governance.

These guidelines reflect and respond to the findings set out in the Auditor-General of Queensland Report to Parliament No. 6 for 2007: Beyond Agency Risk and the Auditor-General's subsequent Better Practice Guide: Risk Management.

The purpose of these Guidelines is to outline the policies and generic procedures that should be adopted by agencies for the implementation and maintenance of the Queensland Government Corporate Purchasing Card (QGCPC). Each agency is required to develop its own detailed procedures and these should be specified in its Financial Management Practice Manual and in agency-specificinstructions issued to cardholders.

The Treasurer's Tax Equivalent Manual provides a guideline for certain commercialised and corporatised activities of the State Government on the imposition of a tax equivalents regime to their activities.

The Treasury Corporate Plan 2008-13 is the whole-of-department strategic plan which highlights the future directions and key priorities for Treasury over the next five years. It includes general departmental information, a summary of each office's strategic business priorities and capability priorities for the department.

Queensland Treasury's Information and Communications Technology (ICT) Strategic Plan sets the strategic direction for the department's ICT.

An organisational chart for Treasury Office. This office is the core fiscal and economic policy development area within the Treasury portfolio.

This organisational chart identifies Treasury's portfolio offices and their reporting relationships to the Under Treasurer who is supported by two Deputy Under Treasurers.

The Treasury Strategic Plan 2009-14 is the whole-of-department strategic plan which highlights the future directions and key priorities for Treasury over the next five years. It includes general departmental information, a summary of each office's strategic business priorities and capability priorities for the department.

This submission was prepared for the Public Accounts Committee for the purpose of its inquiry into government financial reporting. The committee pursuant to section 49 of the Parliament of Queensland Act 2001 authorised its publication on Treasury's website.