Governance
Application of prices oversight to local government water and sewerage infrastructure charges - Discussion paper
Analyses the options available to ensure prices oversight is applied to the water and sewerage infrastructure charges levied by local governments.
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.
Audit Committee Guidelines: Improving Accountability and Performance
Addresses the role, functions and duties of agency audit committees, their relationship with other management groups and with the internal and external audit functions. Also incorporates a pro-forma Audit Committee Charter and common sense fundamentals that can be used by agencies when establishing an audit committee and during the periodic review of its activities.
Auditor-General of Queensland Reports Queensland Audit Office
Includes Queensland Audit Office reports on a range of issues including results of audits and reviews performed.
Australian Taxation Office website
Includes a range of taxation information for individuals, businesses, non-profit organisations, tax professionals and superannuation professionals.
Best Practice Guidelines for the Sale of Material Public Sector assets, 1999, Queensland Audit Office
Public sector agencies must ensure that the sale process is conducted in accordance with prescribed requirements and with the highest level of propriety and probity to ensure that any benefits accruing to the State are maximised. Through a methodical and well considered process, the public sector entity can ensure that the confidence of the public is safeguarded and that the sale process is successful. These Guidelines are designed to assist public sector entities in achieving these objectives.
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.
Code of Practice for Government-Owned Corporations' Financial Arrangements
The Code outlines approval requirements and guidelines within which GOCs must operate in entering into financial arrangements. It applies to all GOCs except QIC and its subsidiaries.
Community Service Obligations - A Policy Framework
Outlines the broad guidelines that will apply in situations where the Government seeks to have commercial businesses deliver certain 'non-commercial' products and services to the community.
Cost Effective Internal Control Guidelines: Underpinning Agency Performance
Promotes the need for strong systems of internal control, and to assist agencies in undertaking the periodic systems appraisals they must undertake under the Financial Management Standard 1997. The guidelines also reinforce that internal control embraces a broader focus than purely financial issues and includes the systems and processes that agencies should have for effective strategic and operational planning, client awareness and service provision and performance management.
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.
Directive No. 01/02 March 2002: Travelling and Relieving Expenses
Outlines the procedures for compensating employees for expenses incurred when travelling on duty or performing special duty away from the usual place of employment.
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.
Government Information Technology Conditions (GITC) website
The Government Information Technology Conditions (GITC) framework aims to provide consistency, clarity and certainty in Information Communication Technology purchasing and contractual arrangements.
GST Prudential Audit Toolkit
Toolkit to assist agencies in ensuring a strong system of controls and mechanisms for GST compliance.
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 the Conduct of Audits of Performance Management Systems (Revised) (Queensland Audit Office)
This publication is intended to provide QAO staff and management of public sector entities with a greater understanding of performance management systems in terms of s.80 of the Financial Administration and Audit Act 1977.
Guidelines for the Formation, Acquisition and Post Approval Monitoring of Companies
The purpose of the Guidelines for the Formation, Acquisition and Post Approval Monitoring of Companies (the company guidelines) is to outline the various issues that should be addressed by agencies in seeking the Treasurer?s approval under section 44 of the Financial Administration and Audit Act 1977 (FA&A Act). The company guidelines also reinforce the importance of establishing appropriate governance, accountability and monitoring frameworks for companies.
Investment Policy Guidelines for Statutory Bodies
The Investment Policy Guidelines for Statutory Bodies support the Statutory Bodies Financial Arrangements Act 1982 by providing information to assist statutory bodies in developing better-practice policy frameworks for the investment of funds.
Leasing in Queensland Public Sector Policy Guidelines
Outlines policy, framework and approval process in relation to State Government asset leasing arrangements.
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.
Overdraft Facilities: Operational Guidelines for the Public Sector
Operational guidelines outlining public sector entities responsibilities when entering into overdraft and short term funding facilities.
Policy on Contracting Out of Audits (Queensland Audit Office)
This publication is intended to provide QAO staff and management of public sector entities with a greater understanding of performance management systems in terms of s.80 of the Financial Administration and Audit Act 1977.
Project assurance framework
The Project Assurance Framework sets the foundation for ensuring that project management is undertaken effectively across the Queensland Public Sector, and that the Government achieves value for money from its significant investment in project activity.
Project Evaluation Guidelines
The Cost-Benefit Analysis Guidelines are supplementary guidance material to the Project Assurance Framework. With the adoption of the Project Assurance Framework, the Cost-Benefit Analysis Guidelines replace the Project Evaluation Guidelines.
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.
Regulatory Impact Statement (RIS) Guidelines
A RIS is a documentary requirement of Part 5 of the SIA designed to provide a systematic and transparent means of ensuring the appropriateness of proposals involving subordinate legislation likely to impose an ?appreciable cost? on the community or part of the community.
Request for comment on revised guidelines
Queensland Treasury is currently reviewing the Guidelines for Grant Administration in line with contemporary practices. Draft Guidelines for Grant Funding and Administration have been prepared and Queensland Treasury is inviting comments from interested parties to contribute to the preparation of this document. The revised guidelines are designed to assist both grant providers and grant recipients to better understand funding processes and cycles.
Standards Australia website (subscription required)
Through this web store you can buy all Australian, ISO and IEC Standards, plus a range of publications from other national and international organizations.
Strategic management planner
The purpose of the Queensland Public Service Strategic Management Planner is to assist Agencies plan for and engage in corporate activities throughout the year. It reflects the Managing for Outcomes framework and highlights key strategic management and corporate governance activities and when they occur. It has been developed to illustrate the cyclic and integrated nature of planning, budgeting, performance management and corporate governance.
Strategic Risk Management Guidelines
These guidelines reflect and respond to the findings set out in the Auditor-General of Queensland Report to Parliament No. 6 for 2007: Beyond Agency Risk and the Auditor-General's subsequent Better Practice Guide: Risk Management.
Last reviewed 13 November 2009

