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Periods of uncertainty can affect how public sector entities prepare and present their financial statements. To help entities navigate this, we recently published the fact sheet Financial reporting considerations in uncertain times. This blog highlights the main guidance it provides.

Public sector entities must disclose the total remuneration they pay to key management personnel (KMP). Here are some practical tips to help you understand what to include and how to classify it in your disclosures.

Climate change is no longer a distant or emerging issue for the public sector. Extreme weather events, rising insurance costs, infrastructure damage, and increasing demand pressures are changing how public sector entities operate today.

Think about how many third-party vendors your organisation relies on across your supply chain – information technology (IT) vendors, software development teams, accounting firms, marketing businesses, consultants; the list goes on!