Queensland's local governments – councils – are the first line of connection to communities. They are required to provide 4 main services to their communities – namely, roads, water, waste, and wastewater – although many councils in Queensland also provide services such as parks, libraries, and childcare. These sector-based reports summarise the audit results of Queensland’s 77 councils and the entities they control. 

These reports include:

• the results of our assessment of councils’ financial statement preparation processes
• their quality and effectiveness of internal controls and governance frameworks
• financial performance of the sector – including the assessment of financial sustainability ratios determined by the Department of Local Government, Water and Volunteers.

Each year our report will build on focus areas from our previous local government reports. This year, we will focus on the following:

• effectiveness of the sector's internal audit function
• the sector's awareness of the services offered by the Queensland Government's Cyber Security Unit.