Consultancies, language services, overseas travel

Reports of Treasury’s expenditure on consultancies, language services and overseas travel are published on the Open Data website

Treasury continues to use existing whole-of-government (WoG) procurement arrangements, guided by approaches such as Buy Queensland and the Queensland Procurement Policy while refreshing our own policies and processes.


Treasury produces a range of publications, guidelines, and other useful resources about:

  • the Queensland Budget
  • financial and economic policy
  • financial reporting for government agencies
  • government-owned corporations
  • economic, statistical and demographic research
  • infrastructure projects
  • state revenue including land tax, payroll tax and duties
  • home owner and builder grants
  • advice on paying infringement notices and fines
  • regulatory review and productivity
  • the department’s equity, diversity and inclusion strategy and actions.

Many of these are available on this site.

External scrutiny

External audits and reviews aid transparency in government, and help Treasury improve its performance.

The following reports of independent reviews were tabled in Parliament during 2021–22.

Auditor-General Report to Parliament
2021 status of Auditor-General’s recommendations (whole-of-government)
Report No 4 2021–22, tabled 17 November 2021

The report provided an update on entities’ self-assessed progress in implementing performance audit recommendations issued between 2015–16 to 2017–18. Queensland Audit Office (QAO) performance audit recommendations for Treasury during this period comprised:

  • 7 recommendations on Finalising Unpaid Fines (Report 10: 2017–18)
  • 1 recommendation on Strategic Procurement (Report 1: 2016–17)
  • 2 recommendations on Government Advertising (Report 16: 2016–17)
  • 1 recommendation on Royalties for the Regions (Report 4: 2015–16)
  • 1 recommendation on Financial Risk Management Practices at Energex (Report 14: 2015–16).
Treasury’s response

Treasury has fully implemented all recommendations in the 5 reports for the reporting period.

Establishing the Queensland Future Fund
Report No 11 2021–22, tabled 13 December 2021

That Treasury amend the Queensland Future Fund Act 2020 (QFF Act 2020) to require:

  • financial statements to be prepared, audited, and made publicly available for each fund created under the QFF Act 2020
  • additional information to be included in an annual report for the Queensland Future Fund (QFF) prepared by the Treasurer, including:
  • the governance arrangements of the QFF
  • the activities and performance of key investments in the fund
  • public disclosure of the audited financial information of the fund.
Treasury’s response

The QFF has been audited by QAO as part of Treasury’s financial statements with information provided as per section 7 of the QFF Act 2020. This issue was raised again by QAO in Report No 13 and the response is shown below.

State finances 2021 (whole-of-government)
Report No 13 2021–22, tabled 8 March 2022

That Treasury amends the:

  • Financial Accountability Act 2009 to include a statutory timeframe for certifying and tabling in Parliament the consolidated Queensland Government financial statements
  • QFF Act 2020 to include a requirement for financial statements to be prepared, audited, and made publicly available for each fund created under the QFF Act 2020.
Treasury’s response

Treasury is committed to ensuring consolidated Queensland Government financial statements are certified by 31 October each year and has agreed with QAO to present further information on the activities of the QFF in the audited section of the Queensland Treasury financial statements.

State entities 2021 (whole-of-government)
Report No 14 2021–22, tabled 11 April 2022

That Treasury, with the Department of the Premier and Cabinet (DPC):

  • take certain actions for future government restructures
  • update accountability requirements to provide clear and consistent guidance on the exceptional circumstances that are likely to require a minister to extend the tabling of an annual report beyond the legislative deadline
  • update accountability requirements to provide clarity and consistency on the minister’s role in relation to annual reports.

That Treasury:

  • consider legislative change to specify the maximum number of days between financial statement certification and tabling.

That all entities:

  • improve timeliness of financial statements being made publicly available
  • ensure implementation of consistent payroll processes
  • review appropriateness of financial delegations of controls to prevent unauthorised grant approvals
  • review procurement policies and manuals to ensure they give clear guidance for staff when making decisions and what documentation should be maintained to record the process and decisions.
Treasury’s response

In relation to taking actions for future government restructures, this has been addressed by DPC.

Treasury communicated with Directors-General encouraging them for financial year 2021–22 annual reporting to table all departmental and statutory authorities’ and bodies’ annual reports at the earliest opportunity.

Treasury has undertaken to consider, as part of regular quality assurance, reviews of its accountability reference tools, updating accountability requirements to provide clarity and consistency on the minister’s role in relation to annual reports to ensure there is consistency.

Treasury will continue to be available to provide advice to agencies in understanding requirements for extending the tabling of annual reports and provide guidance on the exceptional circumstance that may result in a minister extending the tabling of an annual report beyond the legislative deadline.

Appointment and renewing government boards (whole-of-government)
Report 17 2021–22, tabled 19 May 2022

That DPC, in collaboration with Treasury and relevant departments, develops a whole-of-government (WoG) overarching better practice framework for the appointment process for large boards.

That departments managing recruitment processes for ministers responsible for large government boards implement the WoG framework developed by DPC.

Treasury’s response

Treasury will implement the WoG framework to be developed in collaboration with DPC.

Enhancing government procurement
Report 18 2021–22, tabled 14 June 2022

That Treasury and Queensland Government Procurement (within the Department of Energy and Public Works) monitor and report on how departments are collaborating to achieve WoG procurement outcomes, engage with departments about the costs and benefits of moving to a universal classification system for expenditure, and enhance information and data-sharing to support strategic procurement decision-making.

That departments should use existing WoG procurement arrangements and report when and why they are not using these arrangements.

Treasury’s response

Treasury remains committed to facilitating opportunities to collaborate and share data between Treasury and Queensland Government Procurement (QGP) to improve procurement outcomes across government and will support the implementation of the recommendations lead by QGP.

Government bodies

A report from the Office of Best Practice Regulation on implementation of Regulatory Impact Analysis by agencies for the 12 months ending 30 June 2022 will be available soon.


Customer complaints for 2021–22 for Queensland Treasury, as at 30 June 2022:

  • 405 complaints were received
  • 9 complaints were received that resulted in ‘further action’
  • 396 complaints were received that resulted in ‘no further action’.

This includes complaints for the Queensland Revenue Office.


Code of Conduct

The Code of Conduct for the Queensland public service guides the consistent standards of conduct for all public sector employees and demonstrates the government’s commitment to integrity and accountability, reflecting the ethics principles and values prescribed in the Public Sector Ethics Act 1994.


A state tax on certain transactions including transfer of property (transfer duty), vehicle registration, insurance contracts and other acquisitions.

Financial Provisioning Scheme

A scheme under the Mineral and Energy Resources (Financial Provisioning) Act 2008 to manage the state’s financial risks from resource sector environmental authority holders failing to meet their environmental and rehabilitation obligations under the Environmental Protection Act 1994. The scheme is managed by the Scheme Manager, a statutory officer appointed by the Governor in Council.


Full-time equivalent and refers to the number of employment hours considered full-time.


Government-owned corporation


Goods and services tax

Land tax

State tax on freehold land, assessed on the taxable value of an owner’s total land holdings. In Queensland, landowners are entitled to an exemption from land tax for the land they use as their home.


Minimum obligatory human resource information used to inform the Queensland public sector workforce profile.

Nominal Defendant

A statutory body that compensates people injured by unidentified and uninsured vehicles.

Payroll tax

State tax paid if an employer, or group of employers, pays more than $1.3 million in annual Australian taxable wages.

Project Maroon

Project Maroon was the securing of the Virgin Australia Headquarters and a range of other benefits in Queensland.


Queensland Audit Office


Queensland Government Statistician’s Office


Royalties are payments to the owners of a resource for the right to sell, dispose of or use that resource. In the context of Treasury’s revenue management service, these resources are usually from petroleum, coal and other mining activities.

Savings and Debt Plan

The Queensland Government’s plan to support economic recovery from COVID-19 with a target of $3 billion in savings over 4 years.

State Penalties Enforcement Registry (SPER)

Part of the Queensland Revenue Office, SPER collects and enforces unpaid infringement notice fines, court-ordered monetary fines and offender recovery orders issued in Queensland.



Last updated: 14 October 2022