Local government 2025
Report 12: 2025–26. Tabled date: 2026-03-19. 2 recommendations published as HTML.
Tabled Report 12: 2025–26
- Tabled date
- 2026-03-19
- Report year
- 2025-26
Entities audited
Not identified in the published HTML audit scope.
Recommendations
QAO's text Number not published in the HTML Addressed to: We recommend councils assess the termination clauses included in their executive contracts to ensure they are appropriate for the public sector and required to attract, retain, and remunerate executives. Councils
We recommend councils assess the termination clauses included in their executive contracts to ensure they are appropriate for the public sector and required to attract, retain, and remunerate executives.
Councils should ensure there is adequate oversight of terms and conditions in contracts.
We have reported internal control deficiencies to individual entities during our audits.
By implementing our recommendations, councils will strengthen their internal controls for financial reporting and improve their financial sustainability.
QAO's text Number not published in the HTML Addressed to: the department
We recommend that the department develops guidance material to assist councils in developing contracts for executive employees.
Authoritative report — Queensland Audit Office
Source: Queensland Audit Office, CC BY 4.0
Catalogue snapshot 2026-10-09
© The State of Queensland (Queensland Audit Office) 2026
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