Education 2023

Tabled Report 13: 2023–24

Tabled date

2024-06-10

Report year

2023-24

Education

Entities audited

Not identified in the published HTML audit scope.

Recommendations

1. QAO's text Addressed to: all education entities

   With the evolving security threats, we recommend that all education entities:

   • limit information system access to only those employees and third-party users (for example, contractors) who require this to perform their jobs
   • monitor activities performed by employees and third-party users who have access to sensitive data and can make changes within the system
   • update security settings in line with updated risk assessments, security policies, and better practices. Ensure third-party users comply with these.

2. QAO's text Addressed to: All education entities

   All education entities should:

   • develop a formal methodology to standardise the calculation of these costs, and include it as part of their policy framework
   • provide refresher training to the relevant business areas on how to record these costs, and the type of supporting information required (for example, quantity surveyor reports for buildings being constructed)
   • ensure they support the review of these costs (as part of the month-end process) with appropriate documentation.

3. QAO's text Addressed to: All education entities

   All education entities should:

   • assess the risk of underpayment of staff based on the complexity of their enterprise agreements, how they were paid historically, and the number of casual staff they employ
   • based on their assessed risk of underpayment, perform a detailed review of employment contracts and enterprise agreements, ensuring they match the payroll system setup for different wage types. Assess whether specialised external support is needed to assist with the review 
   • establish and maintain adequate measures and controls to identify shortfalls in payment
   • provide training to key staff on how to interpret the different awards and employee entitlements in enterprise agreements
   • consider the need to invest in contemporary payroll and timekeeping systems to ensure accurate and thorough record-keeping practices. As part of their decision-making process, entities will need to perform an analysis of costs and benefits before making any investments.

Authoritative report — Queensland Audit Office

Report PDF on QAO