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Gifts or benefits accepted by a public service employee remain the property of the agency unless the accountable officer for the agency determines it is appropriate for the recipient to retain the gift or benefit. Employees must declare given or received gifts and benefits and the agency must ensure that reportable gifts or benefits have been declared and published online within reportable timeframes.

The Under Treasurer’s Register shows gifts and benefits valued at more than $150 that have been given and received by Queensland Treasury and agency employees in a financial year. Items of cultural significance have been reported regardless of their value. The register is updated each quarter.

The Financial Accountability Handbook (the Handbook) has been designed to assist accountable officers and statutory bodies discharge their obligations under the Financial Accountability Act 2009 (the Act), the Financial and Performance Management Standard 2019 (the Standard), and the Financial Accountability Regulation 2019 (the Regulation).

A statutory body should adopt a proactive approach in monitoring the appropriateness of its systems, operations and overall financial position and performance. In practical terms, the responsibility for monitoring the efficient, effective and economical financial and performance management of a statutory body will rest with a Board (or equivalent governing body).

The purpose of this guide is to provide an overview of some of the legislation, policies and guidance documents that may apply to the operation of Queensland statutory bodies. Please note that this is not an exhaustive list and agencies will need to consider the requirements of all applicable legislation and policies.

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.

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 June 2012 and a summary of significant changes has been provided, highlighting the major amendments from the December 2009 guidelines.