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Overview

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.

About the Auditor-General Report

The report examines the audit committee practices of 10 local councils throughout Queensland to identify the key actions both councils and the Department of Local Government, Water and Volunteers can take to improve and facilitate transparency and accountability at a local government level. 

Auditor-General recommendations

The Auditor-General makes 5 recommendations regarding the utilisation of audit committees by local councils throughout Queensland.  

Recommendation directed to councils that do not have audit committees:

1. critically assess the effectiveness of their current oversight of financial and governance responsibilities (including management of finances, risks, information technology, assets, projects, grants,
    and delivery of services), and re-evaluate the need for an audit committee.

Recommendation directed to councils with audit committees:

2. self-assess the performance of their audit committees against the actions listed in Appendix D of the Auditor-General Report and continue to improve the maturity and effectiveness of
    their committee.

Recommendations to the Department of Local Government, Water and Volunteers:

3. plans for all councils to have an audit committee and promotes the benefits of audit committees 

4. facilitates the creation and effective operation of audit committees in local governments by:

• supporting councils to access highly skilled external audit committee members with the right expertise
• enabling collaborative approaches to share audit committee members, where appropriate.

5. provides councillor audit committee members with appropriate induction, training, and other resources to help them fulfil their audit committee roles.

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 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 of the Legislative Assembly referred this Auditor-General report to the committee on 4 April 2025.

PUBLIC BRIEFING

A public briefing will be held with the Queensland Audit Office on Wednesday, 11 June 2025 at 11:30am – program - broadcast