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The standard AASB 16 Leases is now in its second year of operation for public sector entities. In this article, we cover a brief update on some specific accounting issues that you may not have dealt with on transition.

Most Queensland Government and local government entities revalue their land, buildings and infrastructure every year. These assets can be highly specialised, geographically dispersed and made of various components.

There has been an increase in entities across Australia facing payroll and remuneration compliance issues. Some have resulted in material underpayments to staff.

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. They include: