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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.

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).

Financial circulars

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

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.

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

The Priorities in Progress Reports outlined the Government's achievements against the key policy priorities contained in the Charter of Social and Fiscal Responsibility.

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.

Last reviewed 30 September 2013