Queensland Consolidated Acts Queensland Consolidated Actsabolished, for a department or statutory body, means ceased to exist.
abolished department, for part 6B, see section 105J.
abolished statutory body, for part 6B, see section 105J.
abolition day, for part 6B, see section 105J.
accountable officer means the person who is, or is appointed as, an accountable officer under section 34, 35, 35A or 35B.
administered items means items of expenditure of a department--
(a) for non-departmental outputs of the department to be delivered by a statutory body or other authority, corporation, instrumentality or office; or
(b) for the acquisition of assets over which the department has no control but the department administers for the State; or
(c) for the discharge of liabilities that, even though the liabilities were not incurred by the department, the department undertakes to discharge for the State; or
(d) for other purposes for which the funds are merely transferred through the departmental accounts of the department even though the department is not responsible for the purposes.
administered receipt see section 4(1).
administering department, for part 6B, see section 105J.
Annual Appropriation Act see section 3(1).
Annual Appropriation Acts see section 3(4).
annual report means--
(a) a department's report prepared and given under section 39 to the appropriate Minister for the department or the speaker; or
(b) a statutory body's report prepared and given under section 46J to the appropriate Minister.
appropriate Minister means--
(a) for a department--the Minister administering the department; or
(b) for the Town Commission established under the Alcan Queensland Pty. Limited Agreement Act 1965--the Minister administering matters connected with the Town Commission; or
(c) for a council established under the Local Government (Aboriginal Lands) Act 1978--the Minister administering matters connected with the council; or
(d) for another local government--the Minister administering the Local Government Act 1993; or
(e) for a statutory body--the Minister administering the Act under which the statutory body is established; or
(f) for another public sector entity--the Minister administering matters connected with the entity.
appropriation means an amount appropriated by an Act.
Appropriation Act means an Act that authorises amounts to be paid from the consolidated fund to departments in a financial year.
audit office means the Queensland Audit Office established under section 47(2).
auditor-general's report, for part 2, division 7AA, see section 40AB.
audit report means--
(a) a report of the auditor-general prepared under section 40 relating to the general purpose financial statements of a department; or
(b) a report of the auditor-general under section 46G relating to the annual financial statements of a statutory body.
authorised auditor means--
(a) the auditor-general or deputy auditor-general; or
(b) a member of the staff of the audit office; or
(c) a contract auditor.
body includes a person and an unincorporated body.
borrowing fee see section 40B(2).
certified and audited, for part 6B, see section 105J.
chairperson, of a statutory body, means--
(a) if the statutory body is a corporation sole--the person who constitutes the corporation sole; or
(b) otherwise--
(i) the person appointed as chairperson of the statutory body; or
(ii) if no-one is appointed as chairperson--the person who presides at meetings of the statutory body or of the governing body of the statutory body.
consolidated fund means the consolidated fund established under section 7.
consolidated fund accounts see section 10(1).
consolidated fund financial report see section 38A(1).
consolidated whole-of-government financial statement see section 38B(1).
continuing fund means a fund mentioned in schedule 2 that has not been closed by the Treasurer under section 31.
contract auditor means a person who is appointed under this Act as a contract auditor.
control, of an entity, has the meaning given by section 5A.
controlled receipt see section 4(2).
deliver a departmental output, administered item or equity adjustment, includes provide the output, item or adjustment.
department see section 4A.
departmental accounts, of a department, means the accounts established and kept by the accountable officer under section 12 for the department.
departmental financial-institution accounts, of a department, means the departmental financial-institution accounts established and kept for the department under section 18.
departmental outputs means discrete services or other products, including policy advice, that a department delivers to its external clients.
derivative transactions see Statutory Bodies Financial Arrangements Act 1982, the schedule.
entity has the meaning given by section 5A.
equity adjustment, for a financial year, means either of the following--
(a) an equity injection to a department for the financial year, including a negative amount;
(b) an equity withdrawal from a department for the financial year, including a negative amount.
equity injection, to a department, means an amount provided under an Annual Appropriation Act to the department for increasing the State's net asset holding in the department.
equity withdrawal, in relation to a department, means an amount stated in an Annual Appropriation Act as the equity withdrawal from the department.
expenditure, for ministerial offices, for part 2, division 7AA, see section 40AB.
expenditure, generally, means the actual payment of moneys.
external clients, of a department, statutory body or other body, means clients external to the department, statutory body or other body.
final financial statements, for part 6B, see section 105J.
final period, for part 6B, see section 105J.
final report see section 105J.
financial-institution account means an account established and kept at a financial institution.
financial management standard means a standard made under section 46L.
financial year means--
(a) subject to paragraph (b), a period of 12 months beginning on 1 July; or
(b) for an entity for which another period is stated as its financial year by the Act under which the entity is established or another law--the other period.
former accountable officer, for part 6B, see section 105J.
former appropriate Minister, for part 6B, see section 105J.
former chairperson, for part 6B, see section 105J.
former responsible financial officer, for part 6B, see section 105J.
former responsible person, for part 6B, see section 105J.
full year report, for part 2, division 7AA, see section 40AB.
fund to which this Act applies means any of the following--
(a) a continuing fund;
(b) a fund established under another Act that, under that Act, is continued in existence subject to part 8, division 2;
(c) a fund established under another Act that provides for the application of this Act to the fund.
further 2 weeks, for a financial year, means the 14 days after the end of that financial year.
further 4 weeks, for a financial year, means the 28 days after the end of that financial year.
half year report, for part 2, division 7AA, see section 40AB.
heading, for a department, means each of the following to which the department's vote may be applied--
(a) the departmental outputs of the department;
(b) administered items of the department;
(c) the equity adjustment of the department.
internal audit means an independent appraisal activity established and maintained for this Act.
internal control means the methods adopted within an entity--
(a) to safeguard its assets; and
(b) to check the accuracy and reliability of its accounting information; and
(c) to secure compliance with the prescribed requirements that apply to the entity.
last financial year, for part 6B, see section 105J.
ministerial offices, for part 2, division 7AA, see section 40AB.
moneys includes--
(a) negotiable instruments; and
(b) securities of any kind for the payment of moneys.
moneys received from an investment includes--
(a) moneys received as interest, or another form of earnings on an investment, while the investment continues; and
(b) moneys received at the maturity of an investment or on its liquidation.
negotiable instrument means an instrument ordering or authorising the payment of moneys, if the instrument may be lodged with a financial institution enabling the financial institution to collect moneys so payable and credit them to an account with the financial institution.
Examples of negotiable instruments--
bills of exchange, payment orders, money orders and promissory notes
non-departmental outputs means discrete services or other products, including policy advice that, under an ordinary Annual Appropriation Act, are to be delivered by--
(a) a statutory body to its external clients; or
(b) another authority, corporation, instrumentality or office, that is part of a department under section 4A(2), to the external clients of the other authority, corporation, instrumentality or office.
officer, of a public sector entity, includes a member or employee of the entity.
official secretary means the person holding the position of official secretary of the Office of the Governor.
ordinary Annual Appropriation Act see section 3(2).
other moneys means moneys received or held by the Treasurer, an accountable officer or other officer or employee of a department in the course of his or her official duties, but not received or held for the State.
other property means property, other than public property and other moneys, held by the Treasurer, an accountable officer or other officer or employee of a department in the course of his or her official duties.
output, item or adjustment, of a department, means a departmental output, administered item or equity adjustment of the department.
outputs, items and adjustment, of a department, means the departmental outputs, administered items and equity adjustment of the department.
parent entity means an entity that controls another entity.
parliamentary Annual Appropriation Act see section 3(3).
parliamentary committee means the Public Accounts and Public Works Committee of the Legislative Assembly.
parliamentary service means the parliamentary service established by the Parliamentary Service Act 1988, section 23.
pay includes issue.
prescribed accounting standards means any of the following applied under this Act, either as made or changed, by a financial management standard--
(a) Australian Accounting Standards;
(b) Statements of Accounting Concepts;
(c) Urgent Issues Group Abstracts.
prescribed requirements means requirements prescribed under this Act, another Act or a financial management standard, but do not include the requirements of a financial management practice manual.
public moneys means all of the following--
(a) moneys received or held by a person for the State;
(b) moneys that, under this Act or another Act, are directed to be paid to, or to form part of, the consolidated fund or a departmental financial-institution account, other than other moneys.
public property means all property other than public moneys held by a person for or on behalf of the State.
public sector entity means--
(a) a department; or
(b) a local government; or
(c) a statutory body; or
(d) an entity that is controlled by 1, or more than 1, department, local government or statutory body or by a combination of departments, local governments and statutory bodies; or
Example for paragraph (d)--
If the combined shareholding of a department and a statutory body in an entity allows the department and statutory body to control the entity, the entity is a public sector entity even if a private company is involved in the ownership or control of the entity.
(e) an entity controlled by an entity that is a public sector entity under paragraph (d).
quarter, of a financial year starting on 1 July of the year, means any of the following--
• 1 July to 30 September in the year
• 1 October to 31 December in the year
• 1 January to 31 March in the year
• 1 April to 30 June in the year.
receive includes collect.
relevant department, for part 2, division 7AA, see section 40AB.
relevant Minister, for part 2, division 7AA, see section 40AB.
short form annual report means--
(a) for a department--a report prepared under section 39(5); or
(b) for a statutory body--a report prepared under section 46J(5).
special payments includes ex gratia and extra-contractual expenditure.
statutory body see section 5.
summary report see section 46KA(2).
supplementary appropriation means an appropriation for the unforeseen expenditure for a financial year.
tax equivalents manual means the tax equivalents manual under the Government Owned Corporations Act 1993, section 155.
TISFIA see section 41(1)(b).
transferee department means a department to which public business of another department is redistributed.
transferor department means a department from which public business is redistributed to another department.
Treasurer's approval means an approval of the Treasurer under part 6A.
Treasurer's consolidated fund bank account see section 17(1).
Treasurer's consolidated fund investment account means the account by that name mentioned in section 10(1)(b).
Treasurer's consolidated fund operating account means the account by that name mentioned in section 10(1)(a).
treasury department means the department in which part 2 is administered.
under-Treasurer means the chief executive of the treasury department.
unforeseen expenditure means an expenditure authorised in advance of appropriation by the Governor in Council under section 25.
vote, for a department, means the total amount appropriated for the department by an Annual Appropriation Act adjusted, if necessary, to take account of an amount paid under section 24A.