Queensland Consolidated Acts Queensland Consolidated Acts(1) Every accountable officer--
(aa) is responsible for the financial administration of the department under the accountable officer's control and must manage the department efficiently, effectively and economically; and
(a) must establish and maintain suitable systems of internal control and risk management; and
(b) must cause to be faithfully and properly kept in compliance with the prescribed requirements the several accounts of the department that are required to be kept by this Act or any other Act or law; and
(c) must ensure each of the following--
(i) that procedures within the department are such as will at all times afford proper control over expenditure;
(ii) that expenditure is incurred for lawful purposes and is made in compliance with the prescribed requirements;
(iii) that as far as is possible having regard to the limits of the accountable officer's powers and control reasonable value is obtained for moneys expended for delivering departmental outputs and purchasing, developing and augmenting assets of the department; and
(d) must ensure that procedures within the department, including internal control procedures, afford at all times adequate safeguards about each of the following--
(i) the correctness, regularity and propriety of payments made;
(ii) the assessment, levy and collection of revenue and other amounts receivable, the receiving, safekeeping, depositing in a financial institution of, and accounting for, public moneys and other moneys and the purchase, receipt, issue, sale, custody, control, management and disposal of and accounting for public property and other property;
(iii) the prevention of fraud or mistake; and
(e) must ascertain by regular examination whether fees and charges for goods and services supplied by the department are--
(i) properly assessed and levied; and
(ii) adequate having regard to the cost of supplying the goods and services and other relevant matters; and
(f) must take such action as will ensure the preparation, certification and rendering in accordance with the prescribed requirements of such financial statements as are required by the prescribed requirements to be prepared, certified and rendered; and
(g) must in accordance with this Act prepare and issue and amend, alter or vary from time to time as occasion demands a Financial Management Practice Manual for use in the accountable officer's department; and
(h) must perform all such other functions and duties as are prescribed by or under this Act or any other Act or law or set forth in the financial management standards; and
(i) must establish and maintain an adequate internal audit function in that officer's department to assist that officer in the performance or discharge of the functions and duties conferred or imposed on that officer under this Act.
(2) The accountable officer may fix the fees and charges payable for goods and services supplied by the department.
(3) The officer in charge of a department's internal audit must--
(a) perform the functions conferred, and discharge the duties imposed, on the officer by the accountable officer and the prescribed requirements; and
(b) report to the accountable officer, on a regular basis, about the results of appraisals, examinations, investigations, inspections and reviews of the department.
(4) In complying with subsection (3), the officer in charge of the department's internal audit must have regard to the functions and duties of the department's accountable officer.
(5) For the purposes of this section, supplying goods and services includes--
(a) leasing land and buildings; and
(b) hiring property or otherwise making property available for use.