We have identified the following recommendations:
QT1: Queensland Treasury should update the Financial Accountability Handbook to provide clarity on the role of a minister in the selection and approval of grant recipients. This could include practical guidance on the provision of advice and recording of decisions.
D1: Departments should ensure their processes are designed to achieve compliance with the Financial Accountability Act 2009 and the Financial Accountability Handbook—such that complete records are kept to support all decisions made in awarding grants, there is clear responsibility for approval of grant recipients, and financial authority rests with the director general.
DPC1: Department of the Premier and Cabinet should support ministers and ministerial staff through training to ensure an understanding of ministerial and departmental responsibilities, including those included in the Financial Accountability Handbook.
D2: When a machinery-of-government change occurs and functions move between departments, departments should promptly conduct a review to ensure consistency of fundamental processes (such as approvals) and compliance with the Financial Accountability Act 2009 and the Financial Accountability Handbook.