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.

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.

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.

A range of pronouncements and information on Australian accounting standards.

The Urgent Issues Group (UIG) is a committee of the AASB. The role of the UIG is to provide timely guidance on urgent financial reporting issues.

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.

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

Commonwealth Treasury website.

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

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.

An Act to provide for the financial administration and audit of the State's public finances, of departments and statutory bodies, for the audit of associated bodies and for other matters. Administered by Treasury except for parts 5 and 6, which are administered by the Premier.

Financial Circulars produced by Treasury for departments and agencies for the current financial year 2007-08.

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

Financial Circulars produced by Treasury for departments and agencies for 2006-07 financial year.

The purpose of this standard is to provide for (a) the policies and principles to be observed in financial management, including planning, performance management, internal control and corporate management (b) the content of financial statements and annual reports (c) the matters to be included in manuals. The purpose is achieved by stating the functions of each accountable officer and statutory body about matters for which this standard may be made.

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.

These factsheets clearly explain the current Commonwealth Grants Commission process for distributing goods and services tax (GST) revenue to the states, and debunk some common myths surrounding this practice.

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

Includes member services, technical resources and industry updates.

Website for the Institute of Internal Auditors Australia

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.

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.

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

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

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

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

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.