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.

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.

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.

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.

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.

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 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.

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 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.

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.

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.