Elected members are responsible for setting the strategic direction of their council. This includes all decisions that impact how a local government operates, and bearing the outcomes of those decisions.

Why adopt a systems approach?

Providing services to the community relies on governments entities taking care of the physical assets they operate.

In a world where organisations constantly face financial challenges and uncertainties, it’s critical they understand the capability of their assets to deliver the services their community needs now and into the future.

To ensure we select audit topics that matter most to Queensland, we apply a strategic planning approach to identify the risks and opportunities facing public service delivery, and align our audit topics in response.

Most infrastructure assets are expensive to build and maintain, but are the main way that public sector entities, including councils, deliver key services to their communities.

Public sector entities in Queensland – both state and local governments – collectively manage approximately $475 billion in infrastructure assets to service the needs of the community.

Financial sustainability is a common and enduring challenge for councils because of their geographic location, local population numbers, and the number and type of services they deliver for their communities.

The Queensland Audit Office (QAO) has the privilege of auditing all Queensland public sector entities and local governments, meaning our work extends well into the state’s regions.

Many entities have experienced difficulties with supply chains and accessing specialised labour due to ongoing global events.

As another 30 June deadline looms, finance professionals across the Queensland public sector are beginning to prepare financial statements for their entities.