In our recent report on Awarding of sport grants (Report 6: 2020–21) we emphasised the importance of clearly defining the different roles

The Public Sector Ethics Act 1994 sets out ethical principles that local governments, statutory bodies, public universities and departmental employees and their contractors must follow. They include:

Good internal controls provide reasonable assurance that an entity is achieving its operational, reporting, and compliance objectives. They also serve to protect an entity from fraud or error.

As our 31 December year-end clients finalise their financial statements, it’s a timely reminder to not make immaterial changes.

Machinery of government (MoG) changes occur when the government restructures the functions that government departments administer.

Use of digital technologies has increased the pace of disruption in every industry. The question now is whether the Queensland Government is keeping pace with this reality.

This year, we worked with state government entities and some larger local governments as they undertook an initial self-assessment of their financial statement preparation processes using the maturity model on our

Many public sector entities own and manage large asset portfolios amounting to many millions (or billions) of dollars. Management can make better decisions when they have good data about their assets.

In our recent Auditor-General’s insights report on audit committees in state government entities, we highlight the importance of audit committees and how they can catalyse better governance.

Risk appetite and risk tolerance continue to be important conversations in how the public sector applies risk management practices.