Resources
Featured Resources (6)
Financial Reporting Requirements for Queensland Government Agencies
Build to Rent: A proposal to deliver more affordable housing for Queenslanders
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Non-Current Asset Policies Tools
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.
Non-Current Asset Policies for the Queensland Public Sector
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 2024). It is expected that agencies will adopt processes for their circumstances and operational characteristics.
Financial Reporting Requirements for Queensland Government Agencies
These annual financial statement requirements include the Minimum Reporting Requirements and assist agencies in the preparation of their financial statements. The requirements provide updates on new and revised accounting policies and standards and additional guidance and advice on the application of such policies and standards.
Long service leave central scheme guidelines
Long Service Leave Central Scheme Guidelines provide details on scheme membership, LSL levy and claim processes and member agencies reporting responsibilities.
Guidelines for Machinery of Government (MOG) changes
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’.
Treasurer’s Guidelines for the use of the Queensland Government Corporate Purchasing Card
Under section 14(3) of the Financial and Performance Management Standard 2019, each accountable officer must implement systems for credit card facilities that are consistent with this document.
Annual leave central scheme guidelines
Annual Leave Central Scheme Guidelines provide all member agencies with an overview of the operations of the Annual Leave Central Scheme, including the establishment and ongoing operations of the scheme.
Financial Accountability Handbook
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).
Audit Committee Guidelines: Improving Accountability and Performance
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 to version 6 in October 2023.
Cash Funding Profile Guidelines
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.