Risk management and accountability

Members of the Audit and Risk Management Committee (ARMC) are appointed by the Energy and Water Ombudsman. The committee provides independent comment, advice and counsel to assist the Ombudsman’s oversight of:

• the integrity of EWOQ’s financial statements and internal controls
• compliance with legislative and regulatory requirements
• the process relating to internal risk management
  and control systems
• the performance of the internal audit function.

The two external members of the committee are Queensland public sector employees and consistent with the Remuneration Procedures for Part-time Chairs and Members of Queensland Government Boards do not receive additional remuneration in relation to this committee.

As at 30 June 2020, the committee members are:

• Irene Sitton, Chairperson
• Fiona Trenear, external member
• Eleanor Bray, internal member

ARMC observes the terms of the Audit and Risk Management Committee Charter Component  and has due regard to Queensland Treasury’s Audit Committee Guidelines.

During 2019-2020, the committee met on four occasions and invited both external and internal audit representatives to regularly attend meetings.

Key achievements for 2019-2020

• Endorsed the financial statements 2018-2019 and considered all audit recommendations by external audit.
• Endorsed the strategic and annual internal audit plan for approval by the Energy and Water Ombudsman.
• Monitored ongoing risk management activities within the organisation.
• Monitored progress of the annual internal audit plan and outcomes from audits undertaken.
• Reviewed the Risk Management Framework and policy.

Our internal audit function is undertaken by the Corporate Administration Agency (CAA) and managed through a service level agreement.

The internal audit workplan is directed through a strategic and annual plan developed in consultation with the Audit and Risk Management Committee and approved by the Ombudsman, which has due regard to professional standards and the Audit Committee guidelines: Improving accountability and performance issued by Queensland Treasury.

Internal audit activities can include financial, compliance and operational reviews; information system and data integrity reviews; and special review assignments as requested by management.

This team reports to the Audit and Risk Management Committee and operates independently of our management and our external audit function.

Key achievements for 2019-2020

Provided reports to the Audit and Risk Management Committee and the Energy and Water Ombudsman on the results of internal audits undertaken, as well as monitored and reported on the implementation of recommendations:

• assets and portable equipment
• corporate card
• procurement, purchasing and accounts payable.

Our external service provider CAA maintains a business continuity plan which provides for the recovery and/or continuity of our information technology, human resources and finance functions.

We have a comprehensive business continuity plan which was invoked in March 2020 as a result of the COVID-19 pandemic.

Our entire team successfully conducted our operations remotely as the office closed for a period of time. Plans that meet health guidelines for a safe return to the workplace were developed and are in place.

As a public service office, we are required by legislation and government standards to keep and maintain proper records of our activities. We are committed to meeting our governance responsibilities under the relevant Acts, applicable legislation, state government Information Standards, Queensland State Archives Standards and best practice methods outlined in applicable International Standards.

We are committed to providing the community with open and transparent access to information about our services and activities. Consistent with the Right to Information Act 2009 and Information Privacy Act 2009, we proactively release information held by our office unless, on balance, it is contrary to the public interest to provide the information.

All requests for information received during 2019-2020 have been released under the Administrative Access Scheme. We also participated in the Office of the Information Commissioner Queensland (OIC) Privacy Awareness Week and contributed to the s185 annual report.

Since 2015-2016, we have been recognised as an external dispute resolution scheme by the Office of the Australian Information Commission (OAIC) under the Privacy Act 1988. We are required to report on serious or repeated interference with privacy or systemic privacy issues relating to these bodies to the OAIC every quarter.

We are also required to provide OAIC with an annual report including a range of data relating to complaints investigated under this jurisdiction.

The following datasets are published on the Queensland Government open data website:

• consultancy spending
• language services expenditure
• overseas travel expenditure.

See the official copy of the 2019-20 annual report, as tabled in the Legislative Assembly of Queensland, on the Queensland Parliament's tabled papers website.