Committee Details

COMMITTEE'S CONSIDERATION

In its Report No. 34, 57th Parliament - Annual Report 2021-22, tabled on 17 October 2022, the committee reported on its consideration of a number of Auditor-General's reports referred to it, including Auditor-General Report 6: 2020-21 - Awarding of Sports Grants. The committee did not resolve to hold further inquiries into these audit reports and made no recommendations to the Legislative Assembly.

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 Auditor-General’s report to Parliament 6: 2020-21—Awarding of sports grants is an information brief outlining the findings of the Queensland Audit Office (QAO) in its examination of sports grants in Queensland awarded by the Department of Housing and Public Works (DHPW) between 1 July 2017 and 29 February 2020. As part of this process, the QAO interviewed DHPW employees and the Minister and his staff, as well as reviewing documents and analysing grant information for eight grants programs. The report emphasises that the QAO did not re-perform or review the department’s processes or undertake a full evaluative audit, but rather sought to analyse information and present facts.

In preparing the brief, the QAO considered:

• the quantum of money spent by the government on sports grant
• the process for awarding sports grants and whether the government has demonstrated financial accountability
• the Minister’s role in awarding sports grants.

Under the grants process in place over the review period, the Minister approved a total of 2,900 competitive grants. The QAO identified that the Minister made changes to the department’s recommendations for 33 grants across two programs, representing a change to around one per cent of all grants recommended for approval.

The QAO noted a lack of clarity in some briefing documents and record keeping related to the Minister’s decision -making process, but also noted that the department finalised changes to its sports grant process from February 2020, such that grants are now approved by the Director-General rather than the Minister.

Opportunities for further and related improvements in the processes surrounding the awarding of sports grants were set out in four recommendations issued to the Queensland Treasury and departments generally. These recommendations call for the Queensland Treasury to update the Financial Accountability Handbook (Handbook) to provide clarity on the role of a Minister in the selection and approval of grant recipients, and for departments to ensure their processes are designed to achieve compliance with the Financial Accountability Act 2009 and Handbook, including through thorough comprehensive record keeping, training for Ministers and Ministerial staff, and reviews of processes following machinery-of-government changes.

The QAO’s recommendations were acknowledged by the Queensland Treasury and Department of Premier and Cabinet (DPC), with the former committing to updating the Handbook, and DPC confirming that Ministers, Assistant Ministers and their staff are provided with induction training on their legislative record keeping obligations. DPC also committed to working with Treasury to understand the additional information needed in relation to ministerial responsibilities under Handbook, and how it can be incorporated in training.

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 of the Legislative Assembly referred this Auditor-General report to the committee on 3 December 2020.