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 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.

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

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.

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 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.

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.