Escalated Reporting Framework

Published: 6 February 2024

1 minute read

In July 2023, the Minister for Local Government published a Cross System Statement to Parliament setting out proposals to tackle this backlog, including a commitment for the system leader to “devise an escalated reporting framework for audit firms and local bodies to resolve issues ahead of statutory deadlines.”

As incoming shadow system leader, the FRC is taking forward this work to design and implement an escalated reporting framework in 2024. The framework will provide early warning signals to the system leader where issues emerge which could give rise to a recurrence of the audit backlog, permitting appropriate intervention or support to be arranged. It will also enable the system leader to monitor progress with local audit delivery in a timelier way; identify emerging system-wide issues or risks; and take cross-cutting actions to mitigate and manage risks.