Fiscal Management Resources

A Guide to Risk Management has been prepared as an information reference and contains the minimum principles and procedures of a basic risk management process.

The guide is not mandatory; however, application of the guide will encourage better practice.

The guide supports the requirements of the Financial Accountability Act 2009 and the Financial and Performance Management Standard 2019 and is consistent with the principles set out in AS/NZS ISO 31000:2018 Risk management – Principles and Guidelines.

The Air Travel Indemnity Policy provides an ex gratia payment for Queensland Government employees who have received permanent injuries or have been killed in an aircraft accident whilst on official duties.

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.

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.

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.

This handbook has been prepared to aid departments and agencies in applying effective cash management concepts and principles in order to assist them in maximising the funds available to meet the social and economic objectives of the Government.

The Standard Chart of Accounts for nonprofit organisations has been developed by QUT and provides a common approach to the capture of accounting information by community organisations across Australia.

This self assessment checklist for identifying, accounting and reporting impacts from natural disasters seeks to guide agencies accounting and reporting process to reflect better practice.

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 June 2021 and is effective for reporting periods beginning on or after 1 July 2020.

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.