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All financial resources

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.

Audit and Reporting Requirements for Government Owned Corporation Controlled Entities and Investments

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.

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 Treasury 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.

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).

Corporations Act 2001 No. 50 (Commonwealth)

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

Criminal Code Act 1899

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

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.

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.

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 Act 2009

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.

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 Accountability Regulation 2009

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.

Financial and Performance Management Standard 2009

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

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

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.

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.

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.

Government Owned Corporations Act 1993

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

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 Financial and Economic Evaluation of New Water Infrastructure in Queensland

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

Insurance Act 1973 (Commonwealth)

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

Leasing in Queensland Public Sector Policy Guidelines

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

Legislation - Queensland Acts

Displays Queensland Government legislation - Bills, Acts and Standards.

Libraries Act 1988

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

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.

Mid Year Fiscal and Economic Review

The Mid Year Fiscal and Economic Review presents revised fiscal estimates for the current Budget year and the three following years for the General Government, Public Non-financial Corporations and Non-financial Public sectors.

Motor Accident Insurance Act 1994

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.

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.

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

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

Overdraft Facilities: Operational Guidelines for the Public Sector

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

Pay-roll Tax Information - Office of State Revenue

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.

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.

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.

Public Sector Ethics Act 1994

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 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 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.

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.

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.

Smart Regulation Annual Reports

The Smart Regulation Annual Report 2009-10 highlights regulatory reform undertaken at both State and national levels to eliminate unnecessary and excessive regulatory requirements and streamline remaining areas of legislation and processes, while preserving or strengthening community safeguards and protections with best practice regulation.

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.

State Budget

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

Statutory Bodies Financial Arrangements Act 1982

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.

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.

Statutory Body Guide

The Statutory Body Guide has been developed to assist statutory bodies and their board members to comply with the Financial Accountability Act 2009 and to assess and manage financial management and governance issues.

Statutory Instruments Act 1992

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

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.

Last reviewed 17 January 2012