Local governments play an important role in improving the liveability and sustainability of Queensland’s communities. They are a large employer and contribute significantly to the financial well-being of their communities in ensuring the delivery of services and facilities used every day. Good governance structures enable councils to pursue their visions and fulfil their purpose in operating in an efficient, effective, economic and ethical manner.

This report deals specifically with the results of the audits of local governments, including Aboriginal Shire councils, for the 2008-09 financial year for which an auditor’s opinion had been issued at 31 March 2010.