Queensland Consolidated Acts Queensland Consolidated Acts(1) The Financial Management Practice Manual of a department or statutory body referred to in this Act and every amendment, alteration or variation to that manual is to be read subject to this Act, the provisions of any other Act or law that are applicable to the financial management of the department or statutory body and to the financial management standards.
(2) The Financial Management Practice Manual is to set out the particulars of financial systems of the department or statutory body and the practices and controls necessary to give effect to matters relative to financial management contained in the prescribed requirements.
(3) Every officer engaged on duties in connection with the financial management of a department or statutory body must, subject to this Act, comply with the Financial Management Practice Manual prepared and issued in respect of that department or statutory body.
(4) A copy of a Financial Management Practice Manual prepared in accordance with this Act and of every amendment, alteration or variation to that manual is to be made available to the auditor-general, as and when the auditor-general requires, by the accountable officer of the department or by the statutory body to which the manual relates.
(5) Where a number of statutory bodies of a like nature are administered by the appropriate Minister, the appropriate Minister or the department or body that assists that Minister in administering the Act or Acts by or under which the statutory bodies were constituted, may prepare and amend, alter or vary from time to time, if the Minister or the department or body considers appropriate, in accordance with this part, a standard Financial Management Practice Manual that, unless otherwise determined by that appropriate Minister, is to be the Financial Management Practice Manual of those statutory bodies.