This checklist helps public authorities:
- assess the currency and completeness of their approaches to controlling, detecting and preventing integrity risks in financial management
- identify any gaps in their approaches and develop plans to strengthen controls and improve integrity.
While it is not exhaustive, the checklist is based on well-recognised high-risk financial management activities and behaviours of public officers considered to be in positions of trust.
Base your approach on an assessment of your public authority’s risks and understanding of its accountability requirements. Aim for the most complete, fit-for-purpose approach for your public authority, given your risks and available resources. Implementing every task or activity in the checklist may not be possible or even necessary.
This checklist is not intended to override any applicable legislation, policies and instruments (e.g. Treasurer’s Instructions) or replace other assurance activities.
It aligns with the 4 integrity improvement areas in the Integrity Strategy for WA Public Authorities 2020-23 and builds on work a public authority may have started after completing the Integrity Snapshot Tool.
