Annual report
Our annual report summarises our performance, operations, business highlights, and peoples' achievements. The report provides how we achieved our objectives and fulfilled our mandate. It includes our:
- certified financial statements and independent external auditor’s opinion. The statements detail our financial position and performance, and report against the budget and target information contained in our Service Delivery Statement
- key performance measures from our performance statement. Our strategic plan includes indicators of achievement for our strategic objectives, and we monitor and report progress on an ongoing basis.
Our performance framework enables us to monitor and measure what we have delivered against our targets and the priorities in our strategic plan. Our performance targets are outlined in our service delivery statement.
Transparency report
Our focus is to deliver quality audits with insightful impacts that meet the expectations and regulatory requirements of our clients. To demonstrate our commitment to audit quality, we prepare an annual transparency report that provides insights into the way we audit and apply our internal practices. It explains our quality program and results, shows how we seek to improve our audit and assurance practices, and describes our systems of quality management.
View past annual reports and transparency reports
Australasian Council of Auditors General survey on independence
In 2009, the Victorian Auditor-General’s Office first commissioned a survey on behalf of the Australasian Council of Auditors General (ACAG) to compare independence safeguards for Auditors-General in New Zealand, the Commonwealth of Australia, and each Australian state and territory.
The latest survey, conducted in 2025, saw QAO elevated to rank equal first alongside the ACT, due to our strong legislative framework and recent reforms. Read the report Independence of the Australasian Auditors General Report 2025 and the Executive Summary Report.
Service delivery statement
Our service delivery statement describes our role, the services we provide, and details of our financial budget and operational performance measures and targets. It is available through the Queensland Government Budget website under the portfolio for the Department of the Premier and Cabinet.
Charge out rates
The Governance, Energy and Finance Committee has approved the following charge out rates for QAO:
| Position | Approved rate per hour from 1 October 2024 ($) | Approved rate per hour from 1 October 2025 ($) |
|---|---|---|
| Deputy/Assistant Auditor-General (Executive) | 286 | 286 |
| Director/Senior Director (Senior Leader/Leader) | 254 | 254 |
| Director (Leader) | 244 | 244 |
| Senior Manager (AO8/PO6) | 234 | 234 |
| Audit Manager (AO7/PO5) | 211 | 211 |
| Assistant Manager (AO6/PO4) | 194 | 194 |
| Audit Senior (AO5) | 169 | 169 |
| Auditor (AO4) | 151 | 151 |
| Auditor (AO3) | 129 | 129 |
| Auditor (AO2) | 112 | 112 |
The audit fee we charge our clients for audits conducted by QAO staff is based on recovering the operating costs associated with performing the audit.
Strategic and other reviews of the Queensland Audit Office
A key accountability measure within the Auditor-General Act 2009 is an independent strategic review of our organisation to be conducted at least every 5 years. We welcome the opportunity to have our position and performance independently evaluated and improve our services into the future.
The most recent strategic review was in 2023, with the report tabled in parliament on 15 February 2024. We have commenced action on the review recommendations and will report on our progress to the relevant parliamentary committee and to our governance bodies, and in our annual reports. Read the 2023 Strategic Review of the Queensland Audit Office report and Queensland Audit Office response to the report