Improving grants management

Tabled Report 2: 2022–23

Tabled date

2022-07-19

Report year

2022-23

Community amenities Community welfare Economic development Infrastructure Regions Whole of government

Entities audited

Not identified in the published HTML audit scope.

Recommendations

1. QAO's text Addressed to: We recommend Queensland Treasury reassess the costs and benefits of developing an interactive dashboard for the public using the Queensland Government Investment Portal – Expenditure Data. The interactive dashboard could then be monitored to better understand the information needs of users and what data

   We recommend Queensland Treasury reassess the costs and benefits of developing an interactive dashboard for the public using the Queensland Government Investment Portal – Expenditure Data. The interactive dashboard could then be monitored to better understand the information needs of users and what data should be collected and published in the future.

2. QAO's text Addressed to: Queensland Treasury

   Queensland Treasury should update the instructions sent to agencies on preparing grant information for publication on the Open Data website as part of the Queensland Government Investment Portal – Expenditure Data, to require agencies to explain why mandatory information has not been provided for some grants. Examples of appropriate exclusions should be included in the instructions. The explanation should then be published with the grant information.

3. QAO's text Addressed to: they collect all information that is required to be published on the Open Data website as part of the Queensland Government Investment Portal – Expenditure Data. We also recommend agencies check the completeness of grant information

   When agencies initially assess grant applications, we recommend they collect all information that is required to be published on the Open Data website as part of the Queensland Government Investment Portal – Expenditure Data.

   We also recommend agencies check the completeness of grant information provided to Queensland Treasury for publishing to ensure there is no missing information.

4. QAO's text Addressed to: All departments

   All departments should use the grants management maturity model available on our website to self-assess the strengths and improvement opportunities of their grant programs. The result of the maturity assessment should be reported to audit committees or other relevant oversight bodies.

   Where the results do not meet performance expectations, a plan should be developed and implemented to strengthen internal controls over a specific period. This should include working closely with other departments on whole-of-government grants initiatives.

5. QAO's text Addressed to: The Department of State Development, Infrastructure, Local Government and Planning

   The Department of State Development, Infrastructure, Local Government and Planning should work with other departments to:

   • formalise and expand the deputy director-general advisory group to enhance the oversight of grants management initiatives and enable the sharing of learnings across the Queensland Government. This may involve establishing other departments as the leads for grants in different sectors, while maintaining central oversight
   • establish an overall project plan with clear milestones and performance measures, and with regular reporting against the plan to the deputy director-general advisory group
   • develop consistent processes including standardised templates, governance frameworks, acquittal processes and other grant documentation that can be adopted and tailored by other departments as they establish new grant programs
   • facilitate access to a common information technology system (or suite of systems) for grants management across government that departments can access when procuring a new grants management system
   • develop skilled grants management staff who can be called on as needed.

6. QAO's text Addressed to: We recommend all departments assess the risks of grant programs from the perspective of: performance – the risk of decisions not being based on complete and accurate information, or of not achieving program objectives and therefore department or government objectives finance – the risk of insufficient funding, or of fraud or error compliance – the risk of not complying with relevant legislation, of not obtaining appropriate approvals, or of conflicts of interest not being appropriately managed operations – the risk of staff not being available to assess applications promptly and appropriately. All departments

   We recommend all departments assess the risks of grant programs from the perspective of:

   • performance – the risk of decisions not being based on complete and accurate information, or of not achieving program objectives and therefore department or government objectives
   • finance – the risk of insufficient funding, or of fraud or error
   • compliance – the risk of not complying with relevant legislation, of not obtaining appropriate approvals, or of conflicts of interest not being appropriately managed
   • operations – the risk of staff not being available to assess applications promptly and appropriately.

   All departments should document these risks in a register, identify the individuals who will be responsible for ensuring the risks are appropriately addressed, and clearly outline the actions required to address the risks and how they will be monitored.

7. QAO's text Addressed to: all departments enhance the acquittal of grants by

   We recommend all departments enhance the acquittal of grants by:

   • assessing if existing acquittal processes address the risks in the grant program
   • implementing online systems for recipients to submit grant acquittals
   • automating the monitoring of grant acquittals and of outstanding deliverables
   • obtaining sufficient evidence to demonstrate if the grant was used according to the funding agreements before making further instalments.

8. QAO's text Addressed to: We recommend all departments with significant grant programs ensure they develop and periodically monitor key performance metrics to measure: their performance in delivering a grant program the achievement of milestones and deliverables by grant recipients the grant program’s ability to achieve outcomes. For similar programs across government, consistent performance metrics

   We recommend all departments with significant grant programs ensure they develop and periodically monitor key performance metrics to measure:

   • their performance in delivering a grant program
   • the achievement of milestones and deliverables by grant recipients
   • the grant program’s ability to achieve outcomes.

   For similar programs across government, consistent performance metrics should be developed, to enable benchmarking across government. This will support ongoing improvements in the efficiency and effectiveness of grant programs.

Authoritative report — Queensland Audit Office

Report PDF on QAO