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The Principles for Fees and Charges Policy provides agencies with broad guidelines on the setting of fees and charges. It includes discussion of general overarching principles, guidance and requirements for introducing new fees and charges and reviewing existing fees and charges, and Government’s indexation policy (incl. the fee unit model).

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 policy has been revised in June 2021 and is effective for reporting periods beginning on or after 1 July 2020.

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 Statutory Body Handbook (Handbook) has been designed to be a practical guide for the establishment and management of Statutory Bodies. The Handbook is a compilation of all the relevant Queensland Treasury guidelines applicable to statutory bodies and covers topics such as:

  • Definition of a Statutory Body
  • Formation of Statutory Bodies
  • Management of Statutory Bodies
  • Compliance Checklists
  • Board Reporting
  • Statutory Bodies Financial Arrangements Act 1982 Operational Guidelines
  • Investment Guidelines
  • Solvency

No changes to the current policy framework have been made in the release of this Handbook. Notwithstanding, the Handbook supersedes the following documents:

  1. Information for Statutory Bodies: Solvency
  2. Information for Statutory Bodies – Overview of applicable legislation, policies and guidance documents
  3. Establishment of Statutory Bodies – Considerations and contacts
  4. Statutory Bodies Financial Arrangements Act 1982 Operational Guidelines
  5. Investment Policy Guidelines for Statutory Bodies

The Audit Committee Guidelines: Improving Accountability and Performance have been prepared to assist agencies with the establishment and maintenance of audit committees. The guidelines were updated in July 2020 and a summary of significant changes has been provided, highlighting the major amendments from the previous guidelines.

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.