Auditor-General of Queensland Report to Parliament No. 8 for 2009 Results of Audits at 31 October 2009
Tabled 12/11/2009
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This report is the first financial and compliance audit report which has been issued since the introduction of the Auditor-General Act 2009 (A-G Act). The 2008-09 financial statements for departments and statutory bodies included in this report have been prepared in compliance with the requirements of the previous legislation.
This report also include the results of audits of departments, statutory bodies, government owned corporations (GOCs) and their controlled entities completed as a 31 October 2009. The results of local government audits for the 2008-09 financial year are not included and will be reported in early 2010. The report covers prior year financial statements of 41 public sector entities where an auditor's opinion has been issued since previous reports to Parliament were tabled or where an auditor's opinion has not yet been issued.
Inform Issue 5 October 2009
QAO’s fifth edition of our bimonthly journal INFORM for 2009 is now available. This eight-page journal contains regular opinion, training and industry-related features as well as audit profiles and news and views from across Queensland's public and financial sector.
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Auditor-General of Queensland Report to Parliament No. 7 for 2009 Follow-up on Government Owned Corporation and Budget Sector Performance Measurement and Reporting
Tabled 27/10/2009
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In 2009, the Financial Accountability Act 2009 and the Auditor-General Act 2009 replaced the Financial Administration and Audit Act 1977 as the key legislation for the accountability of state agencies. The 2009 Acts provide for financial administration of departments, statutory bodies and GOCs.
The Government Owned Corporations Act 1993 was also amended to reflect GOC reporting requirements under the 2009 Acts. Complementing this updated legislation is a new Performance Management Framework (PMF) named, A Guide to the Queensland Government Performance Management Framework. This guide was developed for government departments by the Department of the Premier and Cabinet (DPC).
With these recent developments it is timely to review the progress made by entities in implementing recommendations from previous audit reports. This report provides an update on how the government’s move to the new PMF and associated legislative reforms contribute to and enhance entities accountability to Parliament.
The objective of this PMS audit is twofold:
● To assess the implementation of recommendations contained in Auditor-General Report to Parliament No. 2 for 2006 at the six GOCs and Central agencies previously audited.
● To assess the extent to which recent reforms to legislation and the new PMF address audit recommendations made in Auditor-General's Reports to Parliament since 2005 on performance management and reporting in departments.
QAO Annual Report 2008-09
Tabled 19 October 2009
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The Auditor-General provides the Queensland Parliament with an independent assessment of the financial management, performance management systems and related activities of public sector entities throughout Queensland. The Auditor-General is responsible for the annual audits of over 300 clients including departments, statutory bodies, government owned corporations and local governments. Our achievements for 2008-09 are highlighted throughout this report, and are combined with opportunities identified for future improvement.
INFORM Journal Issue 4 August 2009
QAO's fourth edition of our bimonthly journal INFORM for 2009 is now available. This eight-page journal contains regular opinion, training and industry-related features as well as audit profiles and news and views from across Queensland's public and financial sector.
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Auditor-General of Queensland Report to Parliament No. 6 for 2009 Providing the Information Required to Make Good Regulation
Tabled 18/08/2009
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Parliament makes regulations by passing primary and subordinate legislation primarily to protect the community and the environment from adverse events. To make good regulations, the government and Parliament need information that the proposed regulation is the best way to solve the problem and that the appropriate analysis and consultation has occurred. My report presents the results of a performance management systems audit conducted under the authority of the Auditor-General Act 2009 into the systems to provide the information required to make good regulation in Queensland.
Auditor-General of Queensland Report to Parliament No. 5 for 2009 Management of Patient Flow through Queensland Hospitals
Tabled 29/07/2009
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The objective of this audit was to determine whether suitable systems were operating across Queensland's public hospitals to ensure the efficient and effective management of patient flow including admission to, and discharge from hospital. The audit focussed on the Queensland public hospital system with regard to inpatient flow, including its interaction with external health care providers, and the role of district and Health corporate offices. The audit did not specifically examine the ambulance service, emergency department systems or waiting lists. A full list of audit scope exclusions can be found in section 2.3.
Auditor-General of Queensland Report to Parliament No. 4 for 2009 Results of Audits at 31 May 2009
Tabled 30/06/2009
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Each financial year, three reports are presented to Parliament containing the results of financial audits competed during the year. This report provides the results of the audits of public sector entities with financial statement balance dates other than 30 June 2008 and comments on a number of audit issues which have been identified during the interim audits being undertaken in relation to the 2008-09 financial year. The other results for 2007-08 audits were reported in Auditor-General’s Report to Parliament No. 9 for 2008 Results of audits at 31 October 2008 and Auditor-General’s Report to Parliament No. 1 for 2009 Results of local government audits. This report covers 179 public sector entities where an auditor’s opinion has been issued since these previous reports were tabled or where an auditor’s opinion has not yet been issued.
INFORM Journal Issue 3 June 2009
QAO's third edition of our bimonthly journal INFORM for 2009 is now available. This eight-page journal contains regular opinion, training and industry-related features as well as audit profiles and news and views from across Queensland's public and financial sector.
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Auditor-General of Queensland Report to Parliament No. 3 for 2009 Transport Network Management and Urban Congestion in
South East Queensland
Tabled 23/06/2009
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This report presents the results of a performance management systems (PMS) audit conducted under Section 80 of the Financial Administration and Audit Act 1977 (FA&A Act) of the management of the transport network. The audit examined the systems in place to plan for, manage and report on the transport network, including urban congestion, in South East Queensland (SEQ) by selected Queensland Government sector and Local Government entities.
‘Peak hour traffic continues to strain the limits of Brisbane’s road network’. Unprecedented population growth in SEQ and economic prosperity across Queensland in recent years has meant increased demand on the transport network which is operating at or near its capacity. SEQ has reached a critical stage with its current transport policies and services. The ability of the transport network to meet current transport demand in terms of capacity, reliability, safety and choice is highly topical.
Auditor-General of Queensland Report to Parliament No. 2 for 2009 Health Service Planning for the Future
Tabled 09 June 2009.
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Queensland will continue to face multiple health service delivery challenges due to changing and increasing health service needs. To ensure a sustainable health service, the Department of Health (Health) requires an effective, long-term planning framework which is integrated into the department’s operating environment. Under Section 7 of the Health Services Act 1991 the chief executive is responsible for ‘ensuring the development of a State-wide health services plan’.
The objective of this audit was to determine whether there are adequate planning systems in place to ensure Queensland public health services are sustainable and will
support future community needs. The audit focused primarily on current statewide and
district health service planning systems.
Auditor-General of Queensland Report to Parliament No. 1 for 2009 Results of Local Government Audits
Tabled 20 May 2009.
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Local governments play an important role in improving the liveability and sustainability of Queensland’s communities by providing many of the services and facilities used every day.
The financial reports produced by local governments are essential in assisting councils to be accountable about how ratepayers’ funds are spent.
Since the local government reform process in March 2008, financial reporting by local governments has been staggered. Local governments which were abolished at 14 March 2008 were required to report on the period 1 July 2007 to 14 March 2008.
The local governments not abolished at that time produced financial statements for the period 1 July 2007 to 30 June 2008. The reporting period of the regional councils created as a result of the reform will be from 15 March 2008 to 30 June 2009. It will not
be until the 2009-10 financial year that all local governments will be reporting once more on the same financial period.
This environment has created difficulties in reporting on the state of the audits of the local government sector as a whole. This report provides the status of all local government entity audits completed at 30 April 2009 and not previously reported, including abolished and continuing local government entities. This report also includes a summary of the preliminary audit results for the new regional councils.
INFORM Journal Issue 2 April 2009
QAO's second edition of our bimonthly journal INFORM for 2009 is now available. This eight-page journal contains regular opinion, training and industry-related features as well as audit profiles and news and views from across Queensland's public and financial sector.
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INFORM Journal Issue 1 February 2009
QAO's first edition of our bimonthly journal INFORM for 2009 is now available. This eight-page journal contains regular opinion, training and industry-related features as well as audit profiles and news and views from across Queensland's public and financial sector.
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Auditor-General of Queensland Report to Parliament No. 9 for 2008 Results of Audits at 31 October 2008
Tabled 13 November 2008.
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The report includes the results of the 2007-08 financial and compliance audits of departments, statutory bodies, government owned corporations and their controlled entities completed as at 31 October 2008. It also includes comments on significant issues arising from the completed audits of local governments abolished on 14 March 2008.
Auditor-General of Queensland Report to Parliament No. 8 for 2008 Follow-up of Selected Audits Tabled in 2006
Tabled 12 November 2008.
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The objective of this follow-up audit was to determine the progress made by audited departments in implementing recommendations made in my Report No. 5 for 2006 Results of Performance Management Systems Audits (PMSA) of Capital Works and Report No. 8 for 2006 Results of a PMSA of the Management of Departmental Fees and Charges and accepted by Accountable Officers. Four departments were involved in the PMSA of capital works: Corrective Services; Education Training and the Arts (Education); Health; and Housing. Five departments were involved in the PMSA of fees and charges: Corrective Services; Education; Emergency Services (DES); Primary Industries and Fisheries (DPIF); and Transport. A summary of these two reports to Parliament is provided in Section 3 of this report.
Auditor-General of Queensland Report to Parliament No. 7 for 2008 Administration of Grants and Funding to Community Organisations by Local Government in Queensland: A Performance Management Systems Audit
Tabled 28 October 2008.
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Grants and funding to community organisations is provided by the Government, at the Commonwealth, State and local levels. Figures provided by the 12 councils audited indicate that over $20m in grants and funding is made annually by these councils. Community organisations see this type of funding as vital as they typically have limited capacity to raise additional funds themselves.
Councils support a range of organisations to deliver many key services to their local community. Without council support, many of these organisations would not be able to provide these services. At one council alone, almost 800 recipients have been funded over the last two years. Individual payments to organisations range from $100 to $150,000.
The audit considered frameworks and systems for the administration of grants and funding at 12 councils in reference to the basic principles of Accountability and Transparency.
QAO Annual Report 2007-08
Tabled 23 October 2008.
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Auditor-General of Queensland Report to Parliament No.6 for 2008 Follow-up audit of Workforce Planning at Departments of Education, Training and the Arts and Health, incorporating their responses to an ageing workforce
Tabled 7 October 2008.
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In 2006, I tabled a report in Parliament on the results of a performance management systems audit of workforce planning at the Department of Education, Training and the Arts (DETA) and the Department of Health (Health), which between them employ over half of the QPS workforce. Given the importance of workforce planning to the public sector in meeting strategic and service delivery objectives, a follow-up audit has been conducted to see what progress had been made in implementing the recommendations from the 2006 audit. The audit has been extended to assess how these two departments are dealing with the challenges of an ageing workforce and the systems they have in place to minimise the potential effect on their agencies. From a whole of government perspective, I also looked at the systems in place at the Public Service Commission (PSC) and Department of Employment and Industrial Relations (DEIR) to determine how effectively they support other public sector agencies in addressing the ageing workforce issue.
Inform Issue 4 August 2008
QAO’s fourth edition of our bimonthly journal INFORM for 2008 is now available. This eight-page journal contains regular opinion, training and industry-related features as well as audit profiles and news and views from across Queensland's public and financial sector.
Click here to download a copy.
Last updated 12th November 2009