Queensland Consolidated Acts Queensland Consolidated Actsaccountable officer, of a department, means the person who is, or is appointed as, the accountable officer of the department under the Financial Accountability Act 2009.
appropriate Minister means—
(a) for the department comprised of the Legislative Assembly and parliamentary service—the Premier; or
(b) for the office of the Governor—the Premier; or
(c) for a department—the Minister administering the department; or
(d) for the Town Commission established under the Alcan Queensland Pty. Limited Agreement Act 1965—the Minister administering matters connected with the Town Commission; or
(e) for a council established under the Aurukun and Mornington Shire Leases Act 1978—the Minister administering matters connected with the council; or
(f) for another local government—the Minister administering the Local Government Act 1993; or
(g) for a statutory body—the Minister administering the Act under which the statutory body is established; or
(h) for GOCs—the shareholding Ministers as defined under the Government Owned Corporations Act 1993; or
(i) for another public sector entity—the Minister administering matters connected with the entity.
audit office means the Queensland Audit Office established under section 6(3).
audit report, for a controlled entity, means a report given in relation to the financial operations of the controlled entity to the auditor-general.
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.
chairperson, of a public sector entity, means—
(a) if the public sector entity is a corporation sole—the person who constitutes the corporation sole; or
(b) otherwise—
(i) the person appointed as chairperson of the public sector entity; or
(ii) if no-one is appointed as chairperson—the person who presides at meetings of the public sector entity or of the governing body of the public sector entity.
consolidated fund means the consolidated fund continued in existence under the Financial Accountability Act 2009, section 16.
consolidated fund account see the Financial Accountability Act 2009, section 17(1).
consolidated whole-of-government financial statements see the Financial Accountability Act 2009, section 25(1).
contract auditor means a person who is appointed under this Act as a contract auditor.
controlled entity see section 5.
corporate group means a group consisting of the following entities—
(a) a controlled entity;
(b) 1 or more of the following that control the controlled entity—
(i) a department;
(ii) a local government;
(iii) a statutory body;
(iv) a GOC;
(v) an entity that is controlled by 1 or more of the entities mentioned in subparagraphs (i) to (iv).
department see the Financial Accountability Act 2009, section 8.
expenditure see the Financial Accountability Act 2009, schedule 3.
financial year see the Financial Accountability Act 2009, schedule 3.
full year report see the Financial Accountability Act 2009, schedule 3.
GOC means a government owned corporation.
internal control see the Financial Accountability Act 2009, schedule 3.
ministerial offices means the offices maintained for Ministers and their staff.
non-public sector entity means an entity that is not a public sector entity.
parliamentary committee means—
(a) if the Legislative Assembly resolves that a particular committee of the Assembly is to be the parliamentary committee under this Act—that committee; or
(b) if paragraph (a) does not apply and the standing rules and orders state that the portfolio area of a portfolio committee includes the auditor-general—that committee; or
(c) otherwise—the portfolio committee whose portfolio area includes the department, or the part of a department, in which this Act is administered.
portfolio area see the Parliament of Queensland Act 2001, schedule.
portfolio committee see the Parliament of Queensland Act 2001, schedule.
portfolio committee see the Parliament of Queensland Act 2001, schedule.
prescribed requirements see the Financial Accountability Act 2009, schedule 3.
proposed audit report means a draft report of the auditor-general relating to an audit of a public sector entity and distributed to relevant entities under section 64.
public moneys see the Financial Accountability Act 2009, schedule 3.
public sector entity means—
(a) a department; or
(b) a local government; or
(c) a statutory body; or
(d) a GOC; or
(e) a controlled entity.
standing rules and orders see the Parliament of Queensland Act 2001, schedule.
statutory body see the Financial Accountability Act 2009, section 9.
Treasurer's consolidated fund bank account see the Financial Accountability Act 2009, section 18(1).