Queensland's local governments – councils – are the first line of connection to communities, providing Queenslanders with a wide range of services such as roads, water and waste, libraries, and parks. These reports summarise the audit results of Queensland’s 77 councils and the entities they control. 

These reports will also include the results of our assessment of councils’ financial statement preparation processes and internal controls, and financial performance of the sector. This includes an assessment of financial sustainability based on measures developed by the Department of Local Government, Water and Volunteers. 

This report will also include commentary on our annual assessment of the quality and effectiveness of internal controls of local governments. This will include our assessment of general information technology controls. 

Each year our report will build on focus areas from our previous local government reports.