Insights on audit committees in local government

Tabled Report 10: 2024–25

Tabled date

2025-03-28

Report year

2024-25

Community amenities Community welfare Local government Regions

Entities audited

Not identified in the published HTML audit scope.

Recommendations

1. QAO's text Addressed to: councils that do not have audit committees

   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.

2. QAO's text Addressed to: councils with audit committees

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

   We made 3 recommendations to the Department of Local Government, Water and Volunteers as the regulator for councils in Queensland and the entity responsible for supporting and training councillors.

3. QAO's text Addressed to: the Department of Local Government, Water and Volunteers

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

4. QAO's text Addressed to: the Department of Local Government, Water and Volunteers

   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. QAO's text Addressed to: the Department of Local Government, Water and Volunteers

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

Authoritative report — Queensland Audit Office

Report PDF on QAO