This section is about our Forward work plan 2023–26 and the status of audits that are in progress.

Our independent assurance helps parliament, the community and other stakeholders understand whether public sector entities and local governments are delivering their services effectively, efficiency, economically, and in accordance with legislative requirements.

Our insights and recommendations help entities improve their financial management and service delivery.

To ensure we select audit topics that matter most to Queensland, we apply a strategic planning approach. This involves assessing the critical risks and issues facing public service delivery and aligning our planned audit activity in response.

We prepare a forward work plan 3 years ahead to ensure transparency around our work. We review the plan annually to ensure that we focus on the right topics and conduct them at the right time.

Sometimes, new audits are added after our plan is published. We reflect these changes in the table below throughout the year.

We welcome your suggestions for potential audit topics and your contributions to any audits in progress.

Read our Forward work plan 2023–26

View prior year strategic audit plans here

STATUS

2023–24

Tabled
Health, Environment and Agriculture Committee

This audit will assess how effectively state government entities are managing invasive species.

Tabled
Housing, Big Build and Manufacturing Committee

This audit will assess if councils are effectively managing their infrastructure assets to maximise service potential, while minimising the total cost of owning these assets. The audit may consider whether the state government provides councils with appropriate guidance, advice, and templates to use.

Tabled
Cost of Living and Economics Committee

Entities report to us on their progress in implementing recommendations from our performance audit reports. Each report will highlight common themes across recommendations and provide insights into the progress reported by entities.

Each year our reports will also provide a further update on outstanding recommendations (recommendations not implemented or partially implemented) identified in our previous reports.

Tabled
Community Safety and Legal Affairs Committee

This audit will examine how efficiently and effectively the Queensland Police Service deploys its resources to maximise public safety and meet service demands within the community.

Tabled
Clean Economy Jobs, Resources and Transport Committee

These reports analyse the energy entities’ financial performance and position and provide insights into the transition to renewable energy and the impact on energy entities’ profit and security of energy supply.

Tabled
Health, Environment and Agriculture Committee

These reports analyse the health entities’ financial performance and position and include assessments of their financial statement preparation processes, internal controls, and financial sustainability.

Tabled
Housing, Big Build and Manufacturing Committee

These reports will provide insights into the status of major infrastructure projects of the state and local governments across Queensland’s regions. We will also provide data and analysis of the planning, coordination, and delivery of the state’s capital program.

Tabled
Housing, Big Build and Manufacturing Committee

Queensland's local governments – councils – are the first line of connection to communities, providing Queenslanders with a wide range of services such as roads, water and waste, libraries, and parks. These reports summarise the audit results of Queensland’s 77 councils and the entities they control.

Tabled
Community Safety and Legal Affairs Committee

This audit will assess the effectiveness of Queensland’s strategies to prevent and minimise gambling-related harm.

Tabled
Cost of Living and Economics Committee

This report will examine how the Queensland Government manages its debt and investments, including the associated risks. It also will report on recent transactions related to debt and investments. 

Tabled
Cost of Living and Economics Committee

Most public sector entities prepare annual financial statements and table these in parliament. Our reports summarise the results of audits of Queensland state government entities, including government departments. These reports will also analyse the Queensland Government’s financial performance and position and highlight the main transactions for the year.

Tabled
Clean Economy Jobs, Resources and Transport Committee

This audit will provide insights and lessons learned on entities’ preparedness to respond to and recover from cyber attacks.

Tabled
Education, Employment, Training and Skills Committee

These reports analyse the education entities’ financial performance and position. They will provide insights into education entities’ recovery from COVID-19 and in meeting the educational requirements and needs of population growth in Queensland’s regions.

Tabled
Housing, Big Build and Manufacturing Committee

Regional areas within Queensland account for 1.7 million square kilometres across the state. They are home to a network of regional economies and have strengths in industries including agriculture, resources, and tourism.

These reports will analyse data on state and local government service delivery and support for Queensland’s regions, and consider other regional growth and sustainability measures, including employment and economic activity.

In progress
Housing, Big Build and Manufacturing Committee

We intend to deliver a series of audits examining the planning, delivery, and benefits of the Games. The audits will focus on governance, project management, allocation of funds, and the longer-term legacy the Games is expected to bring to Brisbane and Queensland. This will be our first report on the initial preparation and planning for delivering the Games.

In progress
Cost of Living and Economics Committee

This audit will examine if the state budget process is effectively designed and managed to support the government's identified fiscal principles and objectives. 

To be tabled
Education, Employment, Training and Skills Committee

The objective of this audit is to assess whether youth justice strategies and programs are effective in reducing crime by serious repeat offenders and improving community safety.

In progress
Education, Employment, Training and Skills Committee

This audit will examine whether the Department of Education’s strategies are effective in supporting the protection of students from bullying.

In progress
Health, Environment and Agriculture Committee

Queensland hospitals are under increased pressure, with high occupancy rates often cited as causing an increase in emergency department wait times and patient stretcher times.

In progress
Community Safety and Legal Affairs Committee

This audit will examine whether Queensland Health has effectively planned and progressed implementing all recommendations and directives to improve the delivery of forensic medical examinations to victims.  

In progress
Housing, Big Build and Manufacturing Committee

Following our report Effectiveness of audit committees in state government entities (Report 2: 2020–21), this report will provide insights into effective audit committee practices in local governments.

In progress
Housing, Big Build and Manufacturing Committee

This audit will assess how effectively state and local government entities ensure communities can access safe water.

2024–25

Planned
Cost of Living and Economics Committee

This audit will examine whether incentives the Queensland Government offers to attract industries and events to Queensland are delivering value for money and whether the government is effectively managing probity risks.

Planned
Cost of Living and Economics Committee

This audit will examine whether lobbying practices in Queensland are transparent and comply with legislation.

Planned
Education, Employment, Training and Skills Committee

This audit will examine how public sector entities attract and support teachers during their own education pathways, and how the Department of Education supports teachers throughout their careers to improve retention.

Planned
Health, Environment and Agriculture Committee

This audit will assess how well Queensland’s state-funded mental health services are meeting the care needs of Queenslanders. In conducting our audit, we will consider recommendations made by the Mental Health Select Committee and the government’s progress in implementing them.     

Planned
Health, Environment and Agriculture Committee

This audit will assess the effectiveness of state government strategies. This will include its effectiveness in assisting councils to manage waste to achieve relevant targets.

Planned
Housing, Big Build and Manufacturing Committee

This audit will examine how effectively public sector entities are identifying, managing, and transferring risks to infrastructure projects.

Planned
Housing, Big Build and Manufacturing Committee

This audit will consider how effectively the sector has acted to address previous Queensland Audit Office findings and recommendations.

Planned
Housing, Big Build and Manufacturing Committee

This audit will assess how efficiently and effectively the government undertakes planning to inform infrastructure investments.

Planned
Clean Economy Jobs, Resources and Transport Committee

This audit will examine how effectively public sector entities maintain confidentiality, integrity, and availability of their information, including their data. We will assess how entities classify, store, report, and retain information.

Planned
Clean Economy Jobs, Resources and Transport Committee

This audit will assess whether access to public transport has improved for people with a disability. It will also assess how entities comply with the minimum accessibility standards.

Planned
Cost of Living and Economics Committee

Entities report to us on their progress in implementing recommendations from our performance audit reports. Each report will highlight common themes across recommendations and provide insights into the progress reported by entities.

Each year our reports will also provide a further update on outstanding recommendations (recommendations not implemented or partially implemented) identified in our previous reports.

Planned
Cost of Living and Economics Committee

Most public sector entities prepare annual financial statements and table these in parliament. Our reports summarise the results of audits of Queensland state government entities, including government departments. These reports will also analyse the Queensland Government’s financial performance and position and highlight the main transactions for the year.

Planned
Cost of Living and Economics Committee

These reports will examine how the Queensland Government is managing its debt and investments and will include insights into what the government has invested in and how the investments are managed.

Planned
Cost of Living and Economics Committee

These reports will provide insights into the status of major infrastructure projects of the state and local governments across Queensland’s regions. We will also provide data and analysis of the planning, coordination, and delivery of the state’s capital program.

Planned
Education, Employment, Training and Skills Committee

These reports analyse the education entities’ financial performance and position. They will provide insights into education entities’ recovery from COVID-19 and in meeting the educational requirements and needs of population growth in Queensland’s regions.

Planned
Health, Environment and Agriculture Committee

These reports analyse the health entities’ financial performance and position and include assessments of their financial statement preparation processes, internal controls, and financial sustainability.

Planned
Housing, Big Build and Manufacturing Committee

Queensland's local governments – councils – are the first line of connection to communities, providing Queenslanders with a wide range of services such as roads, water and waste, libraries, and parks. These reports summarise the audit results of Queensland’s 77 councils and the entities they control.

Planned
Housing, Big Build and Manufacturing Committee

These reports will analyse data on state and local government service delivery and support for Queensland’s regions, and consider other regional growth and sustainability measures, including employment and economic activity.

Given the importance of ports and water supply in Queensland’s regions, these reports will include an analysis of the port and water entities’ financial performance and position.

Planned
Clean Economy Jobs, Resources and Transport Committee

These reports analyse the energy entities’ financial performance and position and provide insights into the transition to renewable energy and the impact on energy entities’ profit and security of energy supply.

2025–26

Planned
Cost of Living and Economics Committee

This audit will assess the culture of selected public sector entities. It will examine how entities establish their culture, including how they set expectations and promote desired values and behaviours. It will look at how entities understand and assess their culture, and what they are doing to improve it. This audit will also assess the government’s progress in implementing recommendations and addressing findings from Professor Coaldrake’s review.

Planned
Cost of Living and Economics Committee

This audit will examine how effectively public entities are using consultants and contractors. It will assess how much the government is spending on them, the benefits and value it gets from them, and how effectively it manages them. We will also look at how entities use the expertise and knowledge of contractors and consultants to build their own capability.

Planned
Education, Employment, Training and Skills Committee

This audit will examine how effectively the Queensland Government is identifying and managing the risks associated with labour and skill shortages.

Planned
Education, Employment, Training and Skills Committee

In our audit Enabling digital learning (Report 1: 2021–22), we presented key facts about the department’s technology infrastructure and the connecting parts at the school end.

In this new audit, we will build on this information and present key facts about the use of emerging educational technology in schools, and teacher capacity and capability.

Planned
Health, Environment and Agriculture Committee

This audit will examine whether HHS boards are effectively managing the quality and safety of patient care and identifying and responding to key risks.

Planned
Health, Environment and Agriculture Committee

This audit will assess how effectively and efficiently Queensland public sector entities are managing their greenhouse gas emissions. It will examine how much greenhouse gas emissions state and local government entities are emitting and their strategies for reducing emissions. It will also consider key targets in the Queensland Sustainability Report.

Planned
Community Safety and Legal Affairs Committee

This audit will assess whether the government is effectively managing its volunteer workforce (for example, the State Emergency Service). The audit may consider issues such as workforce planning, recruitment, training, risk management, and resource allocation.

Planned
Clean Economy Jobs, Resources and Transport Committee

This audit will examine how effectively the Queensland Government:

  • identifies third parties who have access to the Queensland Government’s data and network
  • assesses the security vulnerabilities the government is exposed to through third parties
  • establishes relevant controls to manage third party cyber security risks
  • minimises the impact of third party security breaches.
Planned
Community Safety and Legal Affairs Committee

This audit will assess how effectively state and local government entities prepare for natural disasters.