We provide advice on better practice to help state and local government public sector entities.
They are developed in response to issues, challenges and opportunities we identify through our audit work and engagement. We offer a range of resources including guides, checklists and self–assessment tools.
As part of Effectiveness of the State Penalties Enforcement Registry ICT reform (Report 10: 2019–20), we provided lessons learned to guide all entities involved in information and communication technology (ICT) projects.
This self-assessment tool helps state entities determine their expected level of maturity against QAO's financial reporting maturity model.
As part of Fraud risk management (Report 6: 2017–18), we developed a fraud risk assessment tool to help public sector agencies document their assessments of fraud risk, how they will control fraud risks, and how they will monitor and report their fraud risks.
This guidance on why public sector entities should plan for the long-term is drawn from our report Forecasting long-term sustainability of local government (Report 2: 2016–17). We explain the value of a long-term financial plan and what it should entail,
QAO has developed a risk management maturity model after extensive research into developments in the public and private sectors. It outlines five levels of maturity across six key attributes of risk management and is a useful framework for self-assessment.