Meeting minutes

ORDINARY MEETING | 18 JUNE 2026


11.1.2 CROWE - FINAL REPORT - INTERNAL AUDIT OF 2025 QAO INTERIM
       REPORT RECOMMENDATIONS
     That Council note the report by the Internal Audit Service Provider to the Audit and
     Risk Committee meeting dated 29 May 2026 regarding the Internal Audit 2025 QAO
     Interim Report Recommendations Audit.


11.1.3 INTERNAL AUDIT REPORT - QUEENSLAND AUDIT OFFICE FRAUD
       RECOMMENDATIONS (Response to Item 8)
     That Council note the report by the Financial Services Manager to the Audit and Risk
     Committee meeting dated 29 May 2026 reporting on Internal Audit’s review of
     Queensland Audit Office’s recommendations following the fraud event.



11.1.4 INTERNAL AUDIT UPDATE
     That Council note the report by the Executive Officer to the Audit and Risk Committee
     meeting dated 29 May 2026 regarding the Internal Audit Update.


11.1.5 SUNDRY CREDITORS PROCESS IMPROVEMENTS - RISK REGISTER
       ITEM 22
     That Council note the report by the Financial Services Manager to the Audit and Risk
     Committee meeting dated 29 May 2026 regarding Risk Register Item 22 Non-Creditor
     (Sundry) Payments.


11.1.6 CLOSING OF PAYROLL RELATED ACTIONS
     That Council:
     A. Note the report by the People & Culture Manager to the Audit & Risk Committee
        dated 29 May 2026 regarding action items from the 2023-2024 Internal Payroll
        Audit;
     B. Approve the closure of actions 44, 45, 46, 48 and 49 relating to payroll matters
        and their removal from the risk register; and
     C. Note the current low risk status of these items and strengthened control
        environment.


11.1.7 VALUATION OF BUILDING LEASES TO EXTERNAL ENTITIES
     That Council Note the report by the Financial Services Manager to the Audit and Risk
     Committee meeting dated 29 May 2026 regarding Action Item 13: Update on the
     valuation of building leases to external entities.



11.1.8 CAPABILITY FRAMEWORK & WORKFORCE PLANNING
     That Council:
       A. Note the report by the People & Culture Manager to the Audit & Risk Committee
           meeting dated 29 May 2026 regarding Noosa Council's Capability Framework
           and Workforce Planning model;
       B. Note development and delivery of a strategic workforce capability plan aligned
           to corporate plan objectives is identified as a key People & Culture action to

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