Financial reporting
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.
Financial circulars
Financial circulars produced by Treasury for Queensland Government departments and agencies from 2006-07 to the current financial year.
Financial circulars 2005-06
Financial Circulars produced by Treasury for departments and agencies for the previous financial year.
Financial Reporting Requirements for Queensland Government agencies (including Accounting Policy Guidelines)
These annual financial statement requirements contain the Treasurer's Minimum Reporting Requirements and assist agencies in the preparation of their AAS 29 financial reports. The requirements provide updates on new and revised accounting policies and standards and additional guidance. and advice on the interpretation of such policies and standards.
Institute of Chartered Accountants in Australia website
Includes member services, technical resources and industry updates.
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.
Priorities in Progress reports
Reports the progress being made towards the achievement of the Government's key policy priorities during the financial year. It is an important accountability and consultation mechanism providing an insight into the outcomes achieved by the Government under its five key policy priorities, using a range of social, environmental and economic indicators.
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.
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.
Treasury Submission to the Public Accounts Committee Inquiry into Government Financial Reporting
This submission was prepared for the Public Accounts Committee for the purpose of its inquiry into government financial reporting. The committee pursuant to section 49 of the Parliament of Queensland Act 2001 authorised its publication on Treasury's website.
Last reviewed 24 June 2009

