Resources

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.

A Guide to Risk Management has been prepared as an information reference and contains the minimum principles and procedures of a basic risk management process.

The guide is not mandatory; however, application of the guide will encourage better practice.

The guide supports the requirements of the Financial Accountability Act 2009 and the Financial and Performance Management Standard 2019 and is consistent with the principles set out in AS/NZS ISO 31000:2018 Risk management – Principles and Guidelines.

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.

The purpose of the Guidelines for the Formation, Acquisition and Post Approval Monitoring of Companies is to outline the various issues that should be addressed by agencies in seeking the Treasurer’s approval under section 88 and section 88A of the Financial Accountability Act 2009. Under section 58 of the Financial and Performance Management Standard 2019, a department must have regard to the company guidelines in applying for the Treasurer’s approval. The company guidelines reinforce the importance of establishing appropriate governance, accountability and monitoring frameworks for companies.

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.

The Non-Current Asset Policies for the Queensland Public Sector (NCAP) on this web page are mandatory for departments and statutory bodies (for reporting periods beginning on or after 1 July 2019). It is expected that agencies will adopt processes for their circumstances and operational characteristics.

The Project Commencement Approval policy outlines the approvals required by a department prior to commencing a high-value project. Compliance with this policy is mandated by Cabinet decision.

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

The financial management tools contain a number of examples and consideration points to assist agencies in assessing their obligations under the current financial legislation and Financial Accountability Handbook. The tools do not form part of the handbook and have been prepared to provide guidance only.