Annual Report 2023-24

      Internal                                                                                                                   Information




                                                                                                                                                                                                                                                         Governance and Disclosures
      Audit                                                                                                                      Access
      Council has established an internal audit function          The purpose of the audit was to determine the                  Right to Information and Information Privacy gives the        — Information Privacy Act 2009
      that provides independent, objective assurance and          effectiveness of the Audit and Risk Committee and to           community greater access to government information,           — Information Privacy Regulation 2009
      appropriate services designed to add value and improve      highlight improvement opportunities. The audit was             including from Council, unless contrary to public interest.
      Council’s operations.                                       undertaken with reference to the Queensland Audit              Council processes formal Right to Information (RTI)           During this financial year, Council processed 16
                                                                  Office (QAO) Better Practice Guide and the QAO Report          and Information Privacy (IP) access applications in           information access applications through the RTI Act
      The Internal Audit Policy, adopted 17 March 2022,           2: 2020-2021 on the Effectiveness of Audit Committees          accordance with the following Queensland legislation:         (an increase of 11 from previous year). The below table
      provides the framework for the conduct of internal audit    in State Government Entities, and International                 — Right to Information Act 2009 (RTI Act)                   provides a summary of information access applications
      function of Council as endorsed by the Audit and Risk       Standards for the Professional Practice of Internal             — Right to Information Regulation 2009                      for the period.
      Committee. Council’s internal audit activity over the       Auditing.
      medium-term is managed by its Internal Audit Plan 2020
      - 2025 which is developed having regard to current          A key finding of the audit was that Council was                 Information access applications for 1 July 2023 to 30 June 2024
      strategic and operational risks and is regularly reviewed   complying with the LG Regulation and meeting its
      by the Audit and Risk Committee and adopted annually        statutory obligations. Several process improvement
                                                                                                                                   Right to Information compliant applications received                                 16
      by Council. Council’s internal audits are conducted         opportunities have been recommended which will assist
      in accordance with Council’s Internal Audit Terms of        the Audit and Risk Committee to fulfil its role in assisting
                                                                                                                                   Information Privacy compliant applications received                                  1
      Reference and Internal Audit Policy.                        council to improve internal controls. In relation to the
160                                                                                                                                                                                                                                                      161
                                                                  internal audit model, consideration was given to internal        Right to Information applications finalised                                          13
      For this reporting period, Council undertook an internal    audit planning, level of resourcing and options for the
      audit on its Audit and Risk Committee and Internal          preferred model.                                                 Information Privacy applications finalised                                           1
      Audit Function. This internal audit was undertaken by
      an external specialist provider. The Internal Auditors      As a priority and based on the Internal Audit Function           Right to Information applications withdrawn                                          1
      performed their engagement at Council during July and       findings, Council will be reviewing how its internal audits
      August 2023, with final report delivered to Council in      are appropriately actioned and implemented into day-             Number of pages released under the RTI Act                                           440
      January 2024 and findings presented to the Audit and        to-day operations to further strengthen completion of
      Risk Committee on 23 February 2024.                         recommendations.                                                 Number of pages refused* under the RTI Act                                           433

                                                                                                                                   Fees and charges received under the RTI Act                                          $4,889.65


                                                                                                                                 Note: *Part released pages and fully refused pages




                                                                                                                                                                                                                                                         Noosa Council Annual Report 23/24