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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 60 of the Financial and Performance Management Standard 2009, 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.

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 2009 and is consistent with the principles set out in AS/NZS ISO 31000:2009 Risk management – Principles and Guidelines.

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.