Queensland public sector entities, including local governments, occasionally make ex-gratia payments, sometimes called special payments, to terminated employees and third parties.

Each year, the Queensland Audit Office (QAO) holds an in-person and live-streamed event for all our clients’ chief financial officers, finance managers, and other staff involved in financial statement preparation.

An audit and an external review may differ in their approaches and levels of assurance, but there are parallels we can draw on how best to prepare and how to ensure maximum value.

The Queensland Audit Office (QAO’s) financial statement maturity model helps entities identify strengths and improvement opportunities in their financial reporting processes.

Risk management has never been more important than it is now. Today’s global risk landscape has a wide range of more complex risks that hit harder, come faster, are interlinked, and bring more profound disruptions.

Infrastructure investment is essential for improving and maintaining economic, social, and environmental wellbeing.

One of the biggest issues we find when entities engage contractors and consultants, particularly for long-term contracts, is it’s often unclear if the contract delivered all that was intended.

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.

When it comes to performance monitoring, early planning is essential to set yourself up for success.

One of the biggest risks when an entity engages a contractor or consultant is the outsourced project or service costing more than first anticipated.