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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 Cash Funding Profile Guidelines are used by Queensland Treasury and Trade to make appropriation payments to agencies, determine the timing of payments from agencies to the Consolidated Fund, determine requirements for additional appropriation to meet unforeseen expenditure under the provisions of the Financial Accountability Act 2009, and manage the State’s short and long term cash requirements.

Departments and statutory bodies must comply with the Non-Current Asset Policies for the Queensland Public Sector (NCAP) which sets out policies designed to assist the development of a framework for the identifying, acquiring, maintaining, disposing, valuing or revaluing, recording and writing-off assets.

Queensland Treasury has issued the revised Guidelines for Machinery of Government (MOG) changes. Please complete and sign the Machinery of Government transfer sign-off form and return it to your Treasury Analyst once the transfer amounts have been agreed.

Primarily, a MOG change is the formal transfer of functions from one department to another. Although these guidelines focus on the official MOG changes to departmental functions, the principles may also be applied to other Government directed transfers such as functions transferred to, from or between statutory bodies or Government Owned Corporations.

An example is available to assist departments completing the MOG transfer sign-off form. The example is located on Treasury’s Tridata web page under ‘Support’ and then ‘Downloads’.