Accountability

Board of Management

The Board of Management (BoM) authorises strategic, budget, and key operational decisions affecting DESBT and provides the Director-General with advice on issues relating to strategic policy, whole of department planning, corporate governance, performance management, service delivery, culture and values.

The BoM is responsible for:

• establishing the objectives, strategies and priorities for the department
• overseeing the management of the department by providing a forum for decision-making and to agree on departmental direction for operational issues
• approving new departmental policies, procedures and performance objectives
• approving the annual budget, budget papers and budget reviews
• monitoring and approving the progress of major expenditure
• monitoring and approving people and resource management issues to support compliance with whole-of-government priorities and the department's business objectives
• monitoring and reporting on workplace health and safety matters, risk management, business continuity, internal compliance and control, regulatory compliance, and compliance with whole-of-government directives, standards and policies
• monitoring performance and reporting requirements against departmental targets
• providing and approving reports to the Minister, Queensland Treasury, the Department of Premier and Cabinet, the Queensland Public Sector Commission, and other Queensland Government agencies
• reviewing and approving recommendations to amend the department's service delivery statements and performance targets
• monitoring and reviewing existing projects, assessing and approving new projects that may impact the delivery of key departmental objectives.

BoM membership

Standing members

• A/Director-General (Chair)
• Deputy Director-General, Corporate Services
• Deputy Director-General, Engagement
• Deputy Director-General, Strategy
• Senior Executive Director, Investment
• First Nation representative

Associate members

• Head of Corporate Services
• Chief Human Resources Officer
• Chief Finance Officer
• Director, Office of the Director-General

Risk management

The department's risk, internal audit and assurance functions are outsourced to Deloitte. The risk management function works with business areas to identify any relevant risk mitigation strategies for implementation by the respective business areas.

The department has a two-tiered structure of risk registers to ensure that all risks are reviewed, escalated, managed and reported at an appropriate level within the organisation, including reporting escalated risks quarterly to the Board of Management.

In strengthening internal controls, the department has a Fraud Control Officer who oversees the coordinated implementation of the department's Fraud and Corruption Control Framework.

Audit and Risk Committee

The role of the Audit and Risk Committee (ARC) is to provide independent assurance and assistance to the Director-General of DESBT on:

• the risk, control and compliance frameworks
• the department's external accountability responsibilities as prescribed in the relevant legislation and standards
• the department's integrity framework.

The Committee does not replace or replicate established management responsibilities and delegations, the responsibilities of other executive management groups within the department or the reporting lines and responsibilities of either internal audit or external audit functions.

The Committee through the Chair will provide prompt and constructive feedback directly to the Director-General, particularly when issues are identified that could present a material risk or threat to the department.

The Committee is directly responsible and accountable to the Director-General for the exercise of its duties and responsibilities. In carrying out its duties and responsibilities, the Committee must at all times recognise that primary responsibility for management of the department rests with the Director-General.

The Committee's duties and responsibilities cover a range of activities to maintain oversight in relation to:

• Financial statements
• Integrity oversight and misconduct prevention
• Risk management
• Internal control
• Performance management
• Internal audit
• External audit
• Compliance and ethics
• Business continuity management
• Reporting
• First Nation participation

The Committee will meet 5 times per year including a special meeting to review the department's annual financial statements.

ARC membership

Standing attendees

• External Chair – Karen Prentis, Non-Executive Director
• Independent Member and Financial Expert / Deputy Chair – Debbie Brooks, Chief Finance Officer, Queensland Treasury
• Director-General
• Deputy Director-General, Corporate Services
• Deputy Director-General, Strategy
• Deputy Director-General, Engagement
• Senior Executive Director, Investment
• Head of Corporate Services
• Head of Internal Audit
• Chief Finance Officer
• Queensland Audit Office
• First Nation Representative

Internal audit

Deloitte provides an independent and objective internal audit service and operates in accordance with the department's ARC Charter, the Internal Audit Charter and ethical standards. Internal Audit reports administratively to the Director-General and functionally for operations to the ARC though the Chair, with direct access to both if necessary. Internal Audit evaluates the department's financial and operational systems, reporting processes and activities. Although independent, Internal Audit liaises with QAO regularly to ensure appropriate assurance services are provided.

Internal Audit develops an annual plan which is reviewed by the ARC and approved by the Director-General

External scrutiny

The department is subject to a number of external reviewers and reforms, including:

• Crime and Corruption Commission
• Office of the Information Commissioner
• Queensland Audit Office
• Queensland Ombudsman
• Queensland Human Rights Commission
• Queensland Parliament
• Queensland Training Ombudsman.

Queensland Audit Office (QAO) reports tabled in the Queensland Parliament

The Auditor-General is an independent officer of Parliament, appointed for a fixed 7-year term. The QAO enables the Auditor-General to fulfil this role by providing professional financial and performance audit services to the Queensland Parliament and the public sector on behalf of the Auditor-General.

Find more information, including reports tabled by QAO.

Information systems and record keeping

Pursuant to section 7 of the Public Records Act 2002 (Qld), the department must make and keep full and accurate records of its activities and have regard to any relevant policy, standards and guidelines made by the archivist about the making and keeping of records.