Resources

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).

The Queensland Government Guide to Better Regulation assists agencies in incorporating regulatory impact analysis into policy development and supports an evidence-based approach to Government decision making. The Guide encourages agencies to adopt a best practice approach to the development of regulation, including consultation with stakeholders, to help ensure it is necessary, efficient and effective.

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.

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 2017). It is expected that agencies will adopt processes for their circumstances and operational characteristics.

The 12-month progress report outlines the Government’s progress, as of 31 August 2017, in implementing recommendations of the Red Tape Reduction Advisory Council’s 2016 report to Government on reducing the regulatory burden for small business

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’.

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 September 2017 and is effective for reporting periods beginning on or after 1 January 2018.

Long Service Leave Central Scheme Guidelines provide details on scheme membership, LSL levy and claim processes and member agencies reporting responsibilities.