Budget development and management policy

Accountability

All departmental budgets are developed and managed in accordance with Queensland Treasury guidelines. Budgets are reported to Parliament through the State Budget Papers and reviewed through a series of parliamentary estimates hearings, which comprise government and opposition members.

Equity

The department ensures funding is managed efficiently and effectively to meet government and departmental priorities.

Performance

The department’s budget is monitored through monthly financial performance reporting to ensure issues are appropriately managed.

Sustainability

The department prioritises and manages its budget in line with funding provided by government.

Flexibility

The Executive Management Board may make decisions that require variations to budgets throughout the financial year.

Strategic Plan

The Strategic Plan outlines the department’s vision for Queensland children and students, workplaces and communities and its people.

Long-Term Financial Plan

The Long-Term Financial Plan describes the department’s framework for delivering cost effective services, maximising value and planning for future resource allocation.

State Budget Papers

The State Budget Papers provide published budgeted financial and non-financial information for the Budget year.

• Departmental budgets are published in Budget Paper 5 – Service Delivery Statements.
• Departmental capital expenditure is outlined in Budget Paper 3 – Capital Statement.
• Departmental expense, capital and revenue measures reflecting decisions since the previous budget are outlined in Budget Paper 4 – Budget Measures.

Parliamentary estimates hearings

Comprised of government and non-government members, the parliamentary estimates hearings inform the general parliamentary debate on budgets. These hearings ensure accountability and transparency of the overall budget process.