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Knowledge Centre - all resources

A Guide to Risk Management

The purpose of the guide is to provide an overview of the key concepts of risk management, and guidance on how the risk management process can be practically applied by any Queensland public sector agency.

A Plan: Better Services for Queenslanders

The Queensland Government's response to the recommendations of the Queensland Commission of Audit was tabled by Treasurer and Minister for Trade Tim Nicholls MP on 30 April 2013.

Agency Planning

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.

Air Travel Indemnity Policy

The Air Travel Indemnity Policy replaces the personal accident indemnity for Crown Employees contained in Treasurer’s Instruction 337. The Air Travel Indemnity Policy provides an ex gratia payment for Queensland Government Employees who have received permanent injuries or who have been killed in an aircraft accident whilst on official duties.

Annual Economic Report, Queensland Treasury

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

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.

Annual reports

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.

Application of prices oversight to local government water and sewerage infrastructure charges - Discussion paper

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

Audit Committee Guidelines: Improving Accountability and Performance

The Audit Committee Guidelines: Improving Accountability and Performance have been prepared to assist agencies with the establishment and maintenance of audit committees.

Australian Taxation Office website

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

Cash Funding Profile Guidelines

The Cash Funding Profile Guidelines are used by Queensland Treasury and Trade to make appropriation payments to agencies, determine the timing of payments from agencies to the Consolidated Fund, determine requirements for additional appropriation to meet unforeseen expenditure under the provisions of the Financial Accountability Act 2009, and manage the State’s short and long term cash requirements.

Cash Management Handbook for Departments and Agencies

This handbook has been prepared to aid departments and agencies in applying effective cash management concepts and principles in order to assist them in maximising the funds available to meet the social and economic objectives of the Government.

Chart of Accounts for Nonprofit Organisations

The Standard Chart of Accounts for nonprofit organisations has been developed by QUT and provides a common approach to the capture of accounting information by community organisations across Australia.

Charter of Fiscal Responsibility

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.

ClimateSmart Implementation Plan

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.

Code of Practice for Government-Owned Corporations' Financial Arrangements

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.

Commercialisation of Government Business Activities in Queensland

The commercialisation policy framework allows Queensland Government agencies to adopt commercialisation principles in a manner suitable to their individual agency requirements.

Commonwealth of Australia Department of Finance and Administration website

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

Commonwealth of Australia Treasury website

Commonwealth Treasury website.

Company Financial Reporting in the Queensland Public Sector

The purpose of the Company Financial Reporting policy is to outline the annual financial reporting requirements for Public Sector companies established under the Corporations Act 2001. This revised policy is effective for reporting periods beginning on or after 1 January 2013.

Complaints management guidelines

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

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.

Consolidated Fund Financial Report

The Consolidated Fund Financial Report contains particulars of transactions and balances of the Consolidated Fund and details of collections from, and appropriation paid to, each Department (including adjustments to original appropriation).

Contact us

Contact information for the Queensland Future Growth Corporation, as provided in the Queensland Future Growth Corporation Annual Report 2010-11.

Corporate policy register

This register identifies Queensland Treasury's corporate policies.

Corporate Services organisational chart

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

Derivative Transactions Policy Guidelines

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.

Disability Service Plan

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

Disposing of Scrap and Low-Value Assets Prevention Guidelines - Crime and Misconduct Commission

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

Distinction between Grants and Service Procurement Payments

The purpose of this guideline is to outline the principles and criteria to be applied to payments to promote consistent classification of grants and procurement expenditure by departments and statutory bodies for financial reporting purposes.

Economic and Fiscal Challenges

This document presents Queensland Treasury and Trade's economic and fiscal projections, based broadly on the Commission’s of Audit's methodology, utilising data set out in the 2013-14 Mid Year Fiscal and Economic Review. The purpose of these projections is to identify the State’s economic and fiscal challenges over the next decade to 2022-23.

Economic and Fiscal Update

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.

Financial Accountability Handbook

The Financial Accountability Handbook is designed to assist accountable officers and statutory bodies discharge their responsibilities under the new Financial Accountability Act, the Financial and Performance Management Standard and the Financial Accountability Regulation.

Financial circulars

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

Financial Management Practice Manual

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

Financial management tools

The Financial Management Tools (the Tools) contain a number of examples and consideration points to assist agencies in meeting their obligations under the current financial legislation and Handbook. The Tools do not form part of the Handbook, and have been prepared to provide guidance only.

Financial Reporting Requirements for Queensland Government agencies (including Accounting Policy Guidelines)

These annual financial statement requirements include the Minimum Reporting Requirements and assist agencies in the preparation of their financial statements.

Full Cost Pricing Policy

The purpose of this policy is to provide guidance to departments on implementing a full cost pricing policy for significant business activities (SBAs) and commercialised business units (CBUs) under the Queensland Government’s Financial and Performance Management Standard 2009.

Gateway review process guidelines

Provides project owners and review teams with guidance on the Gateway process and their roles.

Gifts and benefits register

The gifts and benefits register shows gifts and benefits valued at more than $150 that have been given and received by Queensland Treasury and Trade and its employees.

Glossary

Glossary of terms provided with the Queensland Future Growth Corporation Annual Report 2012-13.

Government Asset Protection Framework

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.

Government Banking

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

Government Energy Management Strategy (GEMS)

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.

GST Prudential Audit Toolkit

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

GST Rulings on State Taxation

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

Guidelines for analysing proposed National Partnership agreement reward payments

Guidelines and template to assist agencies in determining the financial implications of Commonwealth funding agreements which include reward payments.

Guidelines for applicants

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

Guidelines for Financial and Economic Evaluation of New Water Infrastructure in Queensland

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

Guidelines for the Formation, Acquisition and Post Approval Monitoring of Companies

The purpose of these guidelines is to outline the various issues that should be addressed by agencies in seeking the Treasurer’s approval under section 88 of the Financial Accountability Act 2009.

Interim Response to Commission of Audit

This document is the Queensland Government’s interim response to the Commission of Audit’s Interim Report.

Investment Policy Guidelines for Statutory Bodies

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.

KPMG - Valuation of SEQ Councils' Bulk Water Assets Approach and Process

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.

Leasing in Queensland Public Sector Policy Guidelines

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

Local Government Tax Equivalents Manual

Provides a guideline for commercialised and corporatised activities of local government on the imposition of a tax equivalents regime to their activities.

Long service leave central scheme guidelines

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

Ministerial Portfolio Statements

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.

National Competition Policy

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.

National Partnership checklist

Checklist to assist agencies in evaluating draft National Partnership agreements.

Negotiating Specific Purpose Payments - A Guide for Queensland Government Agencies

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.

Non-Current Asset Policies for the Queensland Public Sector

Queensland Treasury has updated the Non-Current Asset Policies for the Queensland Public Sector (NCAP) and invites feedback from Queensland Government agencies prior to finalisation.

Other Treasury websites

Websites of Treasury departments in Australia.

Overdraft Facilities: Operational Guidelines for the Public Sector

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

Overview of Queensland’s Financial Accountability Framework

The Overview of Queensland’s Financial Accountability Framework has been prepared to provide information to all interested stakeholders about the financial accountability framework in Queensland, as it applies to departments and statutory bodies.

Payroll Tax Information - Office of State Revenue

Payroll tax is a State tax based on the annual payroll of employers. The legislation under which payroll tax operates is the Payroll Tax Act 1971.

Performance Management Framework

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.

Portfolio Services Strategic Plan 2008-10

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.

Preliminary Impact Assessment

The Preliminary Impact Assessment (PIA) is the first stage of assessment of the potential impacts of a regulatory proposal on business, community and government.

Previous Mid Year Fiscal and Economic Reviews

This page provides access to previous Mid Year Fiscal and Economic Reviews.

Principles for fees and charges

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.

Priorities in Progress reports

The Priorities in Progress Reports outlined the Government's achievements against the key policy priorities contained in the Charter of Social and Fiscal Responsibility.

Productivity Commission website

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.

Project Commencement Approval policy

The Project Commencement Approval policy outlines the approvals required by a department prior to commencing a high-value project. Compliance with this policy is mandated by Cabinet decision.

Proposed amendments to the Queensland Competition Authority Act 1997 and the Transport Infrastructure Act 1994

The Queensland Government is proposing to amend the Queensland Competition Authority Act 1997 (QCA Act) and Transport Infrastructure Act 1994 (TI Act) and invites comments from interested parties.

Public interest disclosure policy and management plan

Public interest disclosures are an important facet of Treasury's ethical framework. By disclosing instances of fraud, misconduct or corruption, we can help maintain public trust.

QSuper website

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

Queensland Audit Office Guideline - Accounting for Queensland Treasury Corporation (QTC) Onlending Products and Debt Restructure (Queensland Audit Office)

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 Economic Review

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.

Queensland Future Growth Corporation Annual Report

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

Queensland Government Program Evaluation Guidelines

The Queensland Government Program Evaluation Guidelines outline a set of broad principles to underpin the planning and implementation of evaluations for programs funded by the Queensland Government.

Queensland Government submissions

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.

Queensland State Accounts

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.

Queensland Treasury and Trade organisational chart

This organisational chart identifies Queensland Treasury and Trade's business areas and their reporting relationships to the Under Treasurer.

Queensland Treasury and Trade Strategic Plan

Queensland Treasury's Strategic Plan highlights the future directions and key priorities for Treasury over the next five years. It includes the department's primary objectives and challenges, strategies and performance indicators.

Queensland’s Financial management framework

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.

Red tape reduction

Provides information about how the Queensland Government is reducing the regulatory burden on business and the community.

Regulatory Impact Statement

The Regulatory Impact Statement (RIS) explains the need for a regulatory response to address a specific policy issue and to present the evaluation undertaken of the likely costs and benefits to business, community and government that would flow from its adoption in comparison with other options explored.

Regulatory Impact Statement System Guidelines

The Regulatory Assessment Statement (RAS) System Guidelines describe the new streamlined procedure for developing regulation for Queensland Government agencies under the RAS system. It is designed to assist officers working on the development, assessment and improvement of regulation, to produce better regulation in accordance with regulatory best practice principles.

Regulatory Principles Checklist

The Regulatory Principles Checklist (RPC) is designed to demonstrate that a regulatory proposal has been developed in accordance with regulatory best practice principles.

Report on State Finances

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.

Review of Trade and Investment Queensland

The report of the review into Trade and Investment Queensland, conducted by Geoffrey Thomas and John Mickel, has been released, along with the Government's response to the review's recommendations.

SAP whole-of-Government Chart of Accounts and Asset Register

Custodianship of the whole-of-Government Chart of Accounts transferred from Queensland Treasury's Financial Management Branch (FMB) to the Shared Service Agency (SSA) on 1 October 2009.

SEQ Urban Water Reform: Workforce Framework 2007

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.

Service Delivery Statements

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.

Social Services Investment Framework

The Social Services Investment Framework provides government agencies and social service organisations with an overarching guide for why and how government invests in social services.

Social Services Reform Program Fact Sheets

These fact sheets provide an overview of components of the Queensland Government's Social Services Reform Program.

Special Fiscal and Economic Statement 2005

On 25 October 2005, the Government released a Special Fiscal and Economic Statement detailing its plans for the provision of public health services in Queensland and other economic and public sector reforms.

Standards Australia website (subscription required)

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

State Budget

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

Statistics

Treasury, through the Office of Economic and Statistical Research (OESR), provides a wide range of demographic, economic and social data relating to the state of Queensland.

Statutory Bodies Financial Arrangements Act 1982 - Operational Guidelines

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.

Strategic management planner

The purpose of the Queensland Public Service Strategic Management Planner is to assist Agencies plan for and engage in corporate activities throughout the year.

Treasurer's guidelines for the use of the Queensland Government Corporate Purchasing card

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.

Treasurer's Tax Equivalents Manual

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.

Treasury ICT Strategic Plan 2011-14

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

Workforce transition codes of practice - assets sale program

This page provides the workforce transition codes of practice for Forestry Plantations Queensland, the Port of Brisbane and Queensland Motorways.

Last reviewed 6 November 2014