False

Role of the Auditor-General

The role of the Auditor-General is to provide Parliament with independent assurance of public sector accountability and performance. This is achieved through reporting to Parliament on the results of its financial and performance audits.

Referral to committee

Standing Order 194B provides that the Committee of the Legislative Assembly shall as soon as practicable after a report of the Auditor-General is tabled in the Assembly, refer that report to the relevant portfolio committee(s) for consideration.

The committee is responsible under section 94 of the Parliament of Queensland Act 2001 for assessing the integrity, economy, efficiency and effectiveness of government financial management by examining government financial documents and considering reports of the Auditor-General. The committee may deal with the matter by considering the matter and reporting on the matter, and making recommendations about the matter to the Legislative Assembly

Pursuant to s. 94 of the Parliament of Queensland Act 2001 the Infrastructure, Planning and Natural Resources Committee in considering the annual and other reports of the Auditor-General has established an inquiry into the long-term financial sustainability of local government and the issues arising from the Queensland Auditor-General’s Report 2 for 2016-17: Forecasting long-term sustainability of local government and Report 13 for 2016-17: Local government entities: 2015-16 results of financial audits.

Terms of Reference

The inquiry will consider the long-term financial sustainability of local government and the issues arising from Auditor-General’s Report 2: 2016-17 Forecasting long-term sustainability of local government and the Auditor-General’s Report 13: 2016-17 Local government entities: 2015-16 results of financial audits, including consideration of the following matters:

a. financial planning and long-term forecasting

b. asset condition data and asset management plans

c. decision-making frameworks for major infrastructure asset investments

d. community engagement on future service levels

e. financial sustainability targets

f. organisational governance

g. strategic planning and organisational capacity

h. budget transparency

i. financial sustainability ratios

j. procurement policy and value for money

k. other matters the committee determines are relevant to the inquiry.

Auditor-General’s Report 2: 2016-17 Financial sustainability of local government

View: Link to QAO report

Auditor-General’s Report 13: 2016-17 Local government entities: 2015-16 results of financial audits

View: Link to QAO Report

Public hearings

As part of the inquiry, the committee held public hearings.

Transcripts of the hearings are published on the committee’s website to form part of the evidence for the inquiry.

The Committee held a public briefing with officers from the Department of Infrastructure, Local Government and Planning, Queensland Local Government Grants Commission and Queensland Treasury Corporation on Wednesday 24 May 2017. The transcript of the briefing is available.

The Committee held a public hearing on 22 June 2017. The transcript from the hearing is available here.

The Committee held a public hearing on 23 June 2017. The transcript from the hearing is available here.

Inquiry timeline