Queensland Consolidated Regulations

FINANCIAL AND PERFORMANCE MANAGEMENT STANDARD 2009

TABLE OF PROVISIONS

           Long Title

           Contents

           Part 1--Preliminary

   1.      Short title
   2.      Commencement
   3.      Definitions
   4.      Purpose of standard
   5.      Application of standard
   6.      Relationship with other documents

           Part 2--Governance

           Division 1--Preliminary

   7.      Governance
   8.      Internal control structure

           Division 2--Planning

   9.      Responsibility for strategic and operational plans
   10.     Exception to s 9

           Division 3--Performance management

   11.     Responsibility for performance
   12.     Systems for obtaining information about performance
   13.     Reporting about performance
   14.     Systems for evaluating achievement of objectives

           Division 4--General resource management

   15.     Systems for managing resources
   16.     Financial management practice manuals
   17.     Revenue management
   18.     User charging
   19.     Expense management
   20.     Record of special payments
   21.     Loss from offence or misconduct
   22.     Other losses
   23.     Asset management
   24.     Cash management
   25.     Liability management
   26.     Contingency management
   27.     Financial information management
   28.     Risk management

           Division 5--Internal audit and audit committees

   29.     Responsibility for internal audit function
   30.     Charter of internal audit function
   31.     Planning by internal audit function
   32.     Reports by internal audit function
   33.     Consideration of reports
   34.     Relationship with authorised auditors
   35.     Audit committees

           Division 6--Contract performance guarantees

   36.     Definitions for div 6
   37.     Responsibility for contract performance guarantees
   38.     Benefit of contract performance guarantee
   39.     Contract performance guarantee by contractor or approved security provider
   40.     Replacement of contract performance guarantee
   41.     Treasurer's approval of security provider

           Part 3--Reporting

           Division 1--Financial statements

   42.     Preparation of annual financial statements of departments
   43.     Preparation of annual financial statements of statutory bodies
   44.     Financial statements of newly formed departments and statutory bodies
   45.     Timing for giving annual financial statements to auditor-general
   46.     Statutory body to consider auditor-general's report and comments, observations and suggestions

           Division 2--Final financial statements

   47.     Final financial statements of abolished departments
   48.     Final financial statements of abolished statutory bodies

           Division 3--Annual reports and final reports

   49.     Annual reports of departments and statutory bodies—Act, s 63
   50.     Contents of annual report—Act, s 63
   51.     Summary reports
   52.     Annual report of newly formed department or statutory body—Act, s 63
   53.     Final report of abolished department or statutory body—Act, s 63
   54.     Tabling of documents when Legislative Assembly not sitting

           Part 4--Provisions applying only to departments

           Division 1--Commercialisation

   55.     Responsibility for commercialisation
   56.     Level of charges for particular entities

           Division 2--Miscellaneous

   57.     Statement under the Act, s 77
   58.     Insurance contracts
   59.     Requirement to report to appropriate Minister about derivative transactions—Act, s 86
   60.     Treasurer's approval—Act, s 88

           Part 5--Repeal and transitional provisions

           Division 1--Repeal

   61.     Repeal

           Division 2--Transitional provisions

   62.     Definitions for div 2
   63.     References to repealed standard
   64.     Repealed Act to apply to preparation and tabling of certain annual reports and financial statements
           SCHEDULE -- DICTIONARY
           Endnotes