Access keys | Skip to primary navigation | Skip to secondary navigation | Skip to content | Skip to footer |
Problems viewing this site

Accounting

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.

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.

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.

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.

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).

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.

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.

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 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.

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.

Leasing in Queensland Public Sector Policy Guidelines

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

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.

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.

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.

Overdraft Facilities: Operational Guidelines for the Public Sector

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

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.

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.

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.

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.

Last reviewed 27 May 2014