3.1 Accountability and budget process
The overarching documents relating to accountability in a Minister's Office are the Financial Administration and Audit Act 1977, Financial Management Standard 1997 and this Handbook.
Ministers and their staff operate in an environment of rigorous accountability and their actions and expenditure are likely to come under close public scrutiny.
Ministers' Offices for accountability purposes, fall under the responsibility of the Director-General, Department of the Premier and Cabinet, who is charged with being the Accountable Officer under the Financial Administration and Audit Act 1977.
Notwithstanding this, the Minister still remains responsible for the proper management and control of all financial transactions of the Office.
The Freedom of Information Act 1992 applies to the operations of Ministerial Offices.
The budget for the Ministerial Offices Program is included in the appropriations of the Department of the Premier and Cabinet. As such, similar external reporting requirements apply to the Ministerial Office Program as to other functional areas of the Department. These include:
- scrutiny by Parliamentary Estimates Committees;
- audit by the Queensland Audit Office;
- internal audit by the Department of the Premier and Cabinet audit unit; and
- published information in budget documentation tabled in the House and annual financial statements.
In addition a six monthly Public Report of Ministerial Offices' Expenses is required to be tabled in Parliament. The report following the end of the financial year is audited by the Queensland Audit Office.
To enable accountability requirements to be met, Ministerial Services will maintain necessary accounting systems that ensure compliance with the requirements of this Handbook and facilitate the correct categorisation and charging of expenditure. These systems may be separate from and independent of other Departmental accounting systems.
Internal controls are a key component of accountability systems. The primary internal controls that apply to Ministerial Offices are:
- Monthly budget and expenditure reporting
Ministerial Services will provide each Office with detailed transaction reports of all monthly expenditure incurred and a report comparing monthly and yearly expenditure to budget forecasts. Offices are required to examine the reports, certify the reports, and return the certification to Ministerial Services.
- Adequate documentation
Expenditure is unable to be processed without the following adequate supporting documentation:
- original source documents, eg. original receipts, vouchers;
- appropriate authorisation; and
- an official order or other legal document, for all contracts/commitments
- Ministerial Services checking
Ministerial Services provides assistance to the Director-General in meeting the obligations of the Accountable Officer through examination of documentation and seeking, where necessary, additional information or explanation on expenditure claims. This also includes reconciliations of such items as petty cash, overseas cash advances, and credit facilities (eg. credit cards, travel accounts).
- Stocktakes of assets and gifts on display
The register of gifts valued at over the reporting threshold is tabled annually.
- Independent authorisation of expenditure
Staff are not able to authorise their own expenditure.
- Public reporting of expenditure.
Six monthly reports on office expenditure are tabled in Parliament. The report for the end of the financial year is audited by the Queensland Audit Office.
Last reviewed: 17 July, 2009
Last updated: 22 July, 2009
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