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The Public Sector Ethics Act 1994 sets out ethical principles that local governments, statutory bodies, public universities and departmental employees and their contractors must follow.
Good internal controls provide reasonable assurance that an entity is achieving its operational, reporting, and compliance objectives. They also serve to protect an entity from fraud or error.
Knowing how entities are progressing in implementing our recommendations gives us, parliament, our clients, and the wider Queensland community important information.
As our 31 December year-end clients finalise their financial statements, it’s a timely reminder to not make immaterial changes.
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Queensland's local governments are involved in a wide range of activities—from delivering key community services, such as roads, water, sewerage and waste treatment, to providing banking, retail, medical, cultural and recreational services.
Most public sector entities, including departments, statutory bodies, and government owned corporations and the entities they control, prepare annual financial statements and table these in parliament. Each year the Treasurer also prepares consolidated state government financial statements.
Entities within the Queensland public education sector intend to deliver world class education and training services.