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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.

The Fee Unit Implementation Guide has been developed to assist agency instructing officers responsible for legislation that contains in-scope fees. It includes an overview of the fee unit policy and framework, as well as information and aids for ensuring agency compliance when introducing new Acts/regulation with in-scope fees.

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 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 Principles for Fees and Charges Policy provides agencies with broad guidelines on the setting of fees and charges. It includes discussion of general overarching principles, guidance and requirements for introducing new fees and charges and reviewing existing fees and charges, and Government’s indexation policy (incl. the fee unit model).

The purpose of the Cross-Agency Funding Framework (the Framework) is to outline the options available to Government and departments to fund cross-agency initiatives. Specifically, the Framework provides alternative models for how funding can be distributed to agencies, i.e. how best to get funding from the centralised Consolidated Fund out to departments (who then distribute funds to other entities where required). The models can be applied whether an initiative is funded from internal sources, from a reprioritisation of existing funding, or by new funding. Several agencies already utilise the Framework’s models, albeit on an informal basis.

The Framework provides for three broad types of funding models:

• Lead agency funding
• Multi-agency funding (simple), and
• Multi-agency funding (complex).

The funding approach adopted will depend upon the complexity surrounding the initiative, particularly the number of agencies involved.