Information sheet /

Health statutory agencies – key compliance requirements

This document has been prepared to accompany the ‘Health statutory agencies – compliance activity calendar’.

Legal and administrative framework for statutory agency operation

·  Each Health portfolio statutory agency is governed by its own enabling legislation, as well as other legislative requirements that are common to Queensland government bodies.

·  Requirements vary depending on the organisational form of the agency (i.e. statutory body, statutory authority, committee/advisory council). A table summarising the organisational form of health statutory agencies is provided at Attachment 2.

·  This information sheet helps to identify the legal and administrative framework within which health statutory agencies operate (see diagram below), describing key requirements that statutory agencies must comply with. It also includes links to useful documents to assist health statutory agencies to identify and meet their legislated and broader compliance requirements.

·  The table at Attachment 1 identifies key legislative and other requirements that statutory agencies must comply with and may assist agencies in the development of a compliance register. It is not a comprehensive list of obligations and is therefore illustrative only. It should not be relied on as a source document in its own right – original documentation should be consulted.

·  A separate document has been prepared for Hospital and Health Services (HHS) and HHS should contact the Office of Health Statutory Agencies (OHSA) via email to obtain a current copy.

Attachments

Attachment 1—Health statutory agencies’ key compliance requirements template

Attachment 2—Types of government bodies

Contact for further information

Contact / Telephone / Email
Office of Health Statutory Agencies / 3234 1705 /

Revision history

Date / Version no. / Description of change/revision /
19/08/2013 / v.1.0 / Endorsed first version
15/04/2014 / v.2.0 / General updates to reflect changes to content and insertion of revised web links to legislation (as highlighted)
Information sheet: health statutory agencies - key compliance requirements / - 2 - /

Attachment 1 – Health statutory agencies’ key compliance requirements template

Mandatory requirements / Reference / Date/Timeframe / Accountability[1] / Supporting documents /
Enabling legislation – [insert name of Act e.g. Health Quality and Complaints Commission Act 2006]
[insert details of the requirement] / [insert relevant section of the Act] / [insert details of how often the activity must be done e.g. Annually /Quarterly/March] / [insert details of who is accountable for compliance with the requirement] / [insert link to enabling legislation and any relevant documents]
e.g. Include in the commission’s annual report: information required by the Minister; and details of any direction given to the commission by the Minister, etc. / s172 HQCC Act / Annually
(included in Annual Report) / Chief Executive Officer / Health Quality and Complaints Commission Act 2006 (HQCC Act):
(https://www.legislation.qld.gov.au/LEGISLTN/CURRENT/H/HealthQCCA06.pdf )
[insert e.g. link to a direction/document]
Planning
Strategic Plan developed compliant with the Department of the Premier and Cabinet (DPC) ‘Agency Planning Requirements’. / s9 FPMS / Annually – published by 1 July
(statutory bodies that are published in the Service Delivery Statements i.e. QIMR, HCQQ must consult with both DPC and Treasury on their draft strategic plan – a consultation draft must be submitted to DPC by 31 March) / Statutory body / Financial and Performance Management Standard 2009 (FPMS): (https://www.legislation.qld.gov.au/LEGISLTN/CURRENT/F/FinAccPManSt09.pdf)
Note: The Financial Accountability Act 2009 and this Standard establish the high level financial management and accountability obligations for all statutory bodies.
Agency Planning Requirements – for the 2014 planning period: (http://www.premiers.qld.gov.au/publications/categories/plans/planning-requirements.aspx)
Strategic Plans – Minimum Requirements Checklist (OHSA fact sheet): (http://www.health.qld.gov.au/ohsa/docs/sp-reqsv2.pdf)
Hospital Foundation Strategic Plan Template: (http://www.health.qld.gov.au/ohsa/docs/hf-strategic-plan-template.doc)
Strategic Planning for Government Bodies Webcast 2013 (OHSA): (http://www.health.qld.gov.au/ohsa/html/sp-webcast.asp)
Please note, strategic plans may also have to take into account the final version of the Government's Queensland Plan (http://queenslandplan.qld.gov.au/), should this be available prior to 1 July 2014. At this stage, OHSA does not have any firm advice in relation to this matter but will provide additional advice and guidance should this be required.
Operational Plan developed compliant with DPC’s Agency Planning Requirements. / s9 FPMS / Annually (monitored regularly; evaluated / reviewed at least six monthly) / Statutory body / Agency Planning Requirements – for the 2014 planning period: (http://www.premiers.qld.gov.au/publications/categories/plans/planning-requirements.aspx)
Operational Plan – Minimum Requirements Checklist (OHSA fact sheet): (http://www.health.qld.gov.au/ohsa/docs/op-plan-reqsv2.pdf)
Annual financial statements prepared, certified and tabled in Parliament in accordance with the prescribed requirements (i.e. have regard to the Financial Reporting Requirements; submitted to the Auditor-General on the date agreed to allow the financial statements to be certified by not later than 2 months from the end of the financial year). / ss61-62 FAA, s43, s45 FPMS / Annually (included in annual report) / Statutory body / Financial Accountability Act 2009 (FAA):
(https://www.legislation.qld.gov.au/LEGISLTN/CURRENT/F/FinAccountA09.pdf)
Queensland Treasury Financial Reporting Requirements (FRRs) for Queensland Government Agencies (including Accounting Policy Guidelines): (http://www.treasury.qld.gov.au/office/knowledge/docs/fin-reporting-req/index.shtml)
Consider the Auditor-General’s report on audited financial statements, and any matters arising from the Auditor-General’s report. / s46 FPMS / Annually / Statutory body
Annual report prepared and given to the Minister for tabling. For a statutory body, the report must be compliant with the FPMS and DPC’s Annual Report Requirements. For other agencies, annual reports must be prepared in accordance with their enabling legislation. / s61, s63 FAA,
ss49-53 FPMS, enabling Act / Annually
(statutory body – tabled in Parliament by 30 September;
other – as specified in enabling Act) / Statutory body
Statutory authority
RAC / Annual Report Requirements for Queensland Government agencies: (http://www.premiers.qld.gov.au/publications/categories/guides/annual-report-guidelines.aspx)
Annual Reports – Online Publication Compliance Checklist (OHSA fact sheet): (http://www.health.qld.gov.au/ohsa/docs/annualreport-publicationchecklist-v2.pdf)
Financial Management
Establish the following for efficiently, effectively and economically managing the financial resources of the statutory body –
(a) a revenue management system;
(b) an expense management system;
(c) an asset management system;
(d) a cash management system;
(e) a liability management system;
(f) a contingency management system;
(g) a financial information management system;
(h) a risk management system.
In establishing the systems, the statutory body must have regard to the Financial Accountability Handbook. / s15 FPMS / Statutory body / Financial Performance Management Standard 2009: (https://www.legislation.qld.gov.au/LEGISLTN/CURRENT/F/FinAccPManSt09.pdf )
Financial Accountability Handbook:
(http://www.treasury.qld.gov.au/office/knowledge/docs/financial-accountability-handbook/)
Queensland Treasury Financial Reporting Requirements (FRRs) for Queensland Government Agencies (including Accounting Policy Guidelines):
(http://www.treasury.qld.gov.au/office/knowledge/docs/fin-reporting-req/index.shtml)
Queensland Treasury – A Guide to Risk Management: (http://www.treasury.qld.gov.au/office/knowledge/docs/risk-management-guide/guide-to-risk-management.pdf)
Department of Health Risk Management Policy and Standards
Policy: http://www.health.qld.gov.au/qhpolicy/docs/pol/qh-pol-070.pdf
Standard: http://www.health.qld.gov.au/qhpolicy/docs/imp/qh-imp-070-1.pdf
Information for Statutory Bodies (these new documents replace the Statutory Body Guide, two of which are designed to assist members of statutory bodies meet their statutory obligations (http://www.treasury.qld.gov.au/office/knowledge/docs/information-for-statutory-bodies/index.shtml)
Financial and Performance Management Standard 2009 Requirements (OHSA Fact Sheet): (http://www.health.qld.gov.au/ohsa/docs/fpms-requirements-v2.pdf)
Regularly review systems for managing resources to ensure the systems remain appropriate for managing the financial resources of the statutory body. / s15 FPMS / Regularly / Statutory body
Prepare and maintain a Financial Management Practice Manual (FMPM) that complies with related legislation, regulation and policies for use by staff in the performance of their financial management roles.
Each person involved in the financial management of a statutory body is required to comply with the FMPM. / s16 FPMS / Maintain / Statutory body / FMPM Guidance Template for Hospital Foundations: (http://www.health.qld.gov.au/ohsa/html/hf-fmpm-guide.asp)
Note: The FMPM is the internal instructional manual for the body to ensure compliance with the mandated requirements and is the initial point of reference for employees in relation to the body’s financial policy.
The accounting practices presented in an FMPM must comply with the latest accounting standards and interpretations issued by the Australian Accounting Standards Board (AASB): (http://www.aasb.gov.au/Pronouncements/Current-standards.aspx)
Developed to assist Hospital Foundations in the development of their own FMPM, the Guidance Template is modelled on the financial management methods of a range of public sector entities. The template provides questions, prompts and directions to guide the development of a financially sound and robust FMPM.
Requirements in relation to establishing a revenue management and user charging system to ensure all revenue is promptly managed and customers are charged an appropriate amount for goods and services provided by the statutory body. / s17, s18 FPMS / Statutory body / Financial Accountability Handbook: (http://www.treasury.qld.gov.au/office/knowledge/docs/financial-accountability-handbook/index.shtml)
The handbook has been designed to assist accountable officers and statutory bodies discharge their obligations under the FAA, the FPMS, and the Financial Accountability Regulation 2009.
Expenses managed with an expense management system which provides for promptly identifying, approving, managing and recording expenses and the timely paying of expenses.
To the extent they apply to a statutory body, the statutory body must comply with the following documents in developing the expense management system, including: the ‘State Procurement Policy’, the ‘Queensland Ministerial Handbook’ and ‘General Guidelines for Personal Expenses and the Use of Credit Cards by Public Service Employees’ issued by the Office of the Public Service Commissioner. / s19 FPMS / Statutory body / Queensland Procurement Policy (QPP) July 2013: (http://www.hpw.qld.gov.au/supplydisposal/governmentprocurement/ProcurementPolicyGuidance/StateProcurementPolicy/Pages/Default.aspx)
Note: The State Procurement Policy has been superseded by the QPP, which provides the framework for all Queensland Government procurement. All statutory bodies are required to comply with the QPP and Queensland’s trade agreement obligations. Refer to the ‘Whole of Government Policy’ section on page 15.
Procurement/Purchasing Requirements (OHSA fact sheet): (http://www.health.qld.gov.au/ohsa/docs/procurement-info-sheet-v2.pdf)
Queensland Ministerial Handbook: (http://www.premiers.qld.gov.au/publications/categories/policies-and-codes/handbooks/ministerial-handbook.aspx)
The statutory body’s expense management system keeps a record of special payments over $5,000. / s20 FPMS / Statutory body
Keep written records and notifications where applicable to loss of the statutory body’s property as a result of an offence or misconduct or other reason as specified in sections 21 & 22 of the FPMS. / ss21-22 FPMS / Statutory body
Assets managed in accordance with an asset management system that ensures evaluations (similar to business cases) are prepared before acquiring, maintaining or improving a significant physical asset, with a completion review undertaken to ensure that objectives contained in the evaluations were met.
An asset management system must ensure that assets are regularly maintained and must comply with or have regard to:
·  Non-current Asset Policies for the Queensland Public Sector
·  Property Tenure Government Land Policy
·  Queensland’s Project Assurance Framework
·  Queensland’s Value for Money Framework. / s23 FPMS / Statutory body / Queensland Treasury Statutory Body Guide - Guide Sheet 4: Evaluating and reviewing significant physical assets: (https://www.yumpu.com/en/document/view/16291438/guide-sheet-4-evaluating-and-reviewing-significant-physical-assets)
Non-Current Asset Policies for the Queensland Public Sector (NCAPS): (http://www.treasury.qld.gov.au/office/knowledge/docs/non-current-asset-policies/index.shtml)
Transaction Policy: (http://www.dsdip.qld.gov.au/resources/glam-transaction-policy.pdf)
Queensland’s Project Assurance Framework: (http://www.treasury.qld.gov.au/office/knowledge/docs/project-assurance-framework-guidelines/index.shtml)
Queensland’s Value for Money Framework: (http://www.treasury.qld.gov.au/projects-queensland/policy-framework/public-private-partnerships/)
Manage the body’s cash in accordance with a cash management system which provides for control and recording of cash transactions. / s24 FPMS / Statutory body / Financial Accountability Handbook: (http://www.treasury.qld.gov.au/office/knowledge/docs/financial-accountability-handbook/index.shtml)
Manage liabilities in accordance with a liability management system, which promptly and accurately records liabilities, e.g. for operational costs and capital expenditure, and complies with ‘Leasing in the Queensland Public Sector – Policy Guidelines’. / s25 FPMS / Statutory body / Leasing in Queensland Public Sector Policy Guidelines: (http://www.treasury.qld.gov.au/office/knowledge/docs/leasing-in-qld/index.shtml)
Note: These are mandatory guidelines that apply to the lease of all assets, but exclude tenancy leases of real property and leases of passenger or commercial motor vehicles obtained from Q-Fleet by a tied client.
Manage contingent assets and contingent liabilities in accordance with a contingency management system, which promptly identifies, records and reports on contingencies. / s26 FPMS / Statutory body / Note: A contingent asset or liability crystallises as the result of a future event that is outside the control of the agency.
Financial Accountability Handbook: (http://www.treasury.qld.gov.au/office/knowledge/docs/financial-accountability-handbook/index.shtml)
Comply with the mandatory principles stated in the Information Standards and ensure that its financial information management system aligns with the targets stated in the QGEA and complies with the Public Records Act 2002. / s27 FPMS / Statutory body / Current Information Standards (refer also pages 16-17): (http://www.qgcio.qld.gov.au/products/qgea-documents)
Queensland Government Enterprise Architecture (QGEA) 2.0 (refer also pages 16-17 below): (http://www.qgcio.qld.gov.au/products/about-the-qgea)
Public Records Act 2002: (https://www.legislation.qld.gov.au/LEGISLTN/CURRENT/P/PublicRecA02.pdf)
Provides for the management of public records in Queensland.
Manage strategic and operational risks in accordance with a risk management system. / s28 FPMS / Statutory body / Queensland Treasury Audit Committee Guidelines – Improving Accountability and Performance: (http://www.treasury.qld.gov.au/office/knowledge/docs/improving-performance/)
Establish an internal audit function if directed by the Minister or if the body considers it appropriate. Systems for ensuring the internal audit function operates efficiently, effectively and economically must be developed and implemented. The internal audit function must function under an internal audit charter. / ss29-30 FPMS / Statutory body / Financial Accountability Handbook - Volume 2: Governance (2.6 Head of internal audit; 2.9 Internal audit):
(http://www.treasury.qld.gov.au/office/knowledge/docs/financial-accountability-handbook/volume-2-governance.shtml)
The internal audit function prepares a strategic audit plan that provides an overall strategy for the internal audit function for a period of at least 1 year. The plan must be approved by the statutory body. The head of internal audit must consult with an authorised auditor during preparation of audit plans. / s31 FPMS / Annually / Statutory body (with an internal audit function)
The internal audit function prepares an audit plan for each year that sets out the audits intended to be carried out by the internal audit function during the year. The plan must be approved by the statutory body. The head of internal audit must consult with an authorised auditor during preparation of audit plans. / s31 FPMS / Annually / Statutory body (with an internal audit function)
The internal audit function gives final audit reports to the statutory body (to the audit committee if one is established). The statutory body must consider the contents of all reports and take the actions considered necessary. / ss32-33 FPMS / As required / Statutory body
A statutory body may establish an Audit Committee. If they do, they must have regard to the Queensland Treasury document ‘Audit committee guidelines – improving accountability and performance’, develop Terms of Reference, include members of the governing body, etc. / s35 FPMS / Statutory body / Queensland Treasury Audit Committee Guidelines – Improving Accountability and Performance: (http://www.treasury.qld.gov.au/office/knowledge/docs/improving-performance/index.shtml)
Develop and implement a contract performance guarantee system. Sections 36-41 of the FPMS detail the obligations and responsibilities attaching to contract performance guarantees. / ss36-41 FPMS / Statutory body / Note: Contract performance guarantees are securities provided by a contractor, or on a contractor’s behalf, to ensure a contractor completes all obligations under a contract negotiated between an agency and a contractor.