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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.