We process public interest disclosures as follows:

Step 1—Assess the PID

We assess each disclosure to determine if:

• we need more information
• we can investigate the matter raised
• we need to refer the matter to another agency (as the proper authority for investigation)
• no further action is required.

Step 2—Investigate the PID

Where we can investigate the matter, we develop an approach and plan appropriate to the matter being investigated. An investigation may result in a determination that either:

• insufficient evidence exists to substantiate allegations
• evidence substantiates that wrongdoing has not occurred
• evidence substantiates that wrongdoing has occurred.

If wrongdoing has occurred and it involves criminal offences, then the matter is referred to the Queensland Police Service or the Crime and Corruption Commission. If there is wrongdoing but no criminal offences, then we will finalise the investigation and may make recommendations for improvement and disciplinary action.

Step 3—Advise the discloser

We provide the discloser with reasonable information about any action taken in response to a disclosure. However, the confidentiality provisions of section 53 of the Auditor-General Act 2009 may limit what we can provide where it relates to information disclosed, obtained, or made in relation to an audit.