The Queensland Government is investing $1.6 billion in the Social Housing Construction Jobs Program during 2017–2027. This includes a commitment to deliver 2,972 new social housing homes across the state in the first five years. This audit will examine whether social housing programs are effectively and efficiently meeting the needs of vulnerable Queenslanders.

Contributions to this audit will close on 25 March 2022. 

Each year, the Queensland Government provides over $11 billion in financial assistance to councils and community organisations with grants, concessions, benefit payments and community service obligations that provide essential services for their local communities. This report will provide insights on where Queensland government grants go and assess the maturity of the systems and processes that ensure accountability and value for money.

The Queensland Government has invested more than $8 billion to respond to the economic, health and societal impacts of COVID‑19. This audit will examine the impact and effectiveness of public spending during COVID‑19 in maintaining key industries (such as mining, agriculture and tourism) and local economies. The audit may consider whether the funding was targeted to the areas with the most need, and whether spending has reduced or mitigated disruption to the economy.

This audit was previously titled 'COVID-19 economic stimulus spending: early impact'.

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.

In 2022–23, our report will include the status of recommendations we made to entities in reports tabled in 2018–19 and 2019–20.

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

Domestic violence is a complex and growing problem that reaches every corner of our society. It requires public sector entities, non-government organisations, businesses, and communities to work together effectively to provide integrated and responsive services to protect people from domestic and family violence.

This is an amalgamation of 2 previously scheduled audits on domestic and family violence matters. We have combined these audits to avoid duplication, reduce impact on entities, and deliver a more complete and concise report to parliament.

Like most workplaces, the agility of Queensland’s public sector workforce is being rapidly impacted by a range of factors. This creates the need for a diverse workforce capable of agile, flexible, and innovative working practices.

In this audit, we will consider how public sector entities are developing a workforce for the future, and the government’s response to COVID-19 and how it was managed.

This report will provide insights into the status of major infrastructure projects of 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.

Major projects likely to be included are Cross River Rail, Gold Coast Light Rail Stages 3 and 4, Brisbane Metro, upgrades to the Bruce Highway, and projects associated with delivering the 2032 Brisbane Olympic and Paralympic Games.

Each year our reports will build on any focus areas from our previous major projects reports. The originally planned Major projects 2021 report will be combined with the 2022 report to ensure our insights are timely.  Major projects 2022 will be our first report.

In Queensland, 5 government owned corporations generate, transmit, and distribute most of the state’s electricity needs. They aim to ensure an affordable and reliable energy supply to households and businesses.

This report analyses the energy entities’ financial performance and position and provides insights into the transition to renewable energy, and the impact on energy entities’ profit and security of energy supply.

Each year our reports will build on any focus areas from our previous energy reports.

Australia is home to between 600,000 to 700,000 species of wildlife, many of which are found nowhere else in the world. Queensland is home to more than 50 per cent of Australia’s native species. Changes to landscape and habitats particularly from human activity has put some of these unique wildlife at risk, causing many species of plants and animals to become extinct.

The Nature Conservation Act 1992 defines threatened wildlife as extinct, extinct in the wild, critically endangered, endangered, and vulnerable. In Queensland, there are currently 1,026 species listed as threatened (243 animals and 783 plants). A significant number of these species are listed as threatened nationally under the Commonwealth Environment Protection and Biodiversity Conservation Act 1999.

The Department of Environment and Science (the department) has a lead role in coordinating work to conserve threatened species. In November 2018, the Auditor-General issued the report Conserving threatened species (Report 7: 2018–19) on a performance audit for the department on the management of conservation of threatened species. The 2018 audit made 7 recommendations that included improvements and changes to legislation, nomination and listing processes, development of an integrated and comprehensive conservation strategy, and monitoring and reporting of threatened species.

The entities in Queensland's health sector work together to provide a range of healthcare services to Queenslanders and support the wellbeing of Queensland communities.

This report analyses the health entities’ financial performance and position and includes assessments of their financial statement preparation processes, internal controls, and financial sustainability.

It will provide insights into how the health system is responding to increased demand due to COVID-19, an increasing and ageing population, and changing health needs.

Each year our reports will build on any focus areas from previous health reports.

Most public sector entities prepare annual financial statements and table these in parliament. Our report summarises the results of audits of Queensland state government entities, including government departments.

This report will analyse the Queensland Government’s financial performance and position and highlight the main transactions for the year.

The government can help shape the future of the state and the community. Efficient and effective cross department and local government coordination and planning can ensure the right infrastructure investments are made where needed and at the right time. This includes ensuring that economic, social, and environmental factors are appropriately considered.

Invasive species, including animals, plants, and diseases, have significant economic, environmental, and social impacts. They place considerable pressure on native wildlife and in some instances have contributed to the decline or extinction of native species.

The Queensland Invasive Plants and Animals Strategy 2019–2024 contains 6 objectives with associated strategic actions for combating invasive species.

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. This report summarises the audit results of Queensland’s 77 councils and the entities they control.

The report will also include the results of our assessment of councils’ financial statement preparation processes, internal controls and financial sustainability. In 2022, our rotational focus on internal controls will include an assessment of procure-to-pay processes at several councils.

Our financial sustainability assessments will consider the ratios published by the Department of State Development, Infrastructure, Local Government and Planning, as well as what makes a sustainable community in Queensland’s regions. Each year our report will build on focus areas from our previous local government reports.

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. Influences such as the prospect of employment, access to affordable housing, health, education, financial and other social aspects all impact on each region’s ability to remain prosperous and sustainable.

Given the importance of ports and water supply in Queensland’s regions, this report will include an analysis of the port and water entities’ financial performance and position and provide insights into how regional Queensland communities are remaining prosperous and sustainable.

We will consider how regional areas support economic activity and sustainable communities throughout Queensland. The report 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.

Each year our reports will build on focus areas from our previous reports on Queensland’s regions.

The government holds significant investments that may be used to meet the state’s long-term liabilities or to fund future government initiatives. An example is the Queensland Future Fund that was established to offset state debt.

This report to parliament will examine how the Queensland Government is managing its debt and investments and will include insights into what the Queensland Government has invested in and how the investments are managed. It will examine the main transactions (including significant investments made or changes to investments) and the performance of these investments including cash flows to general government.

Entities within Queensland's education sector help individuals transition through all stages of schooling, providing knowledge and skills to prepare them for future education, training, or the workforce.

This report analyses the education entities’ financial performance and position. It will provide insights into education entities’ ongoing responses to COVID-19 and in meeting the educational requirements and needs of population growth in Queensland’s regions. Our rotational focus on internal controls will also include an assessment of risk management processes at universities in 2022–23.

Each year our reports will build on any focus areas from our previous education reports.

First Nations peoples, including children, face considerable disadvantages in health and wellbeing compared to non-First Nations peoples. The life expectancy gap between First Nations peoples and non-First Nations peoples is currently estimated at 7.8 years for males and 6.7 years for females. The 3 leading drivers of this gap are cardiovascular disease, cancers, and diabetes.

The Department of Health’s Strategic Plan 2021–2025 has a key focus on the health of First Nations peoples, with one of the primary objectives to advance health equity.

Local governments – councils – are responsible for maintaining and renewing an asset portfolio of around $112 billion, which they use to deliver community services.

The demand on the Queensland Police Service continues to increase, with more diversified services placing additional stress on resources. These services include support for COVID-19, mental health, domestic violence, drugs, and incident response.

Population growth and major events such as the 2032 Brisbane Olympic and Paralympic Games will also continue to impact resources.

Over time, these factors can impact allowances and accrued leave, which effects how the police service deploys its resources.

Ecotourism is defined as responsible travel that conserves the environment, sustains the well-being of local people, and educates travellers. Queensland provides many visitors with high-quality ecotourism experiences.

For the year ending June 2020, Queensland had more than 22 million domestic and international visitors, contributing $23 billion to the state’s economy. Since March 2020, COVID-19 significantly impacted the tourism industry, with its economic contribution decreasing by 20 per cent.

Cyber attacks result in significant cost and disruption to the delivery of critical public services. The Australian Cyber Security Centre reported that in 2020–21 there was an increase of 13 per cent in cyber crime reports, with organisations self-reporting a loss of $33 billion. Of the cyber security incidents, one-third of the affected entities are associated with Australia’s critical infrastructure.

Since 2009, machinery of government changes have resulted in over 190 functions being transferred between departments. While restructuring is the prerogative of government, restructures are rarely quick, inexpensive, or simple.

This report will provide insights into the change management processes used by departments when implementing machinery of government changes, and how this supports their longer-term goals and strategies. It will also include analysis on the maturity of departments’ systems and processes, and how they are affected by machinery of government changes.

We will examine this project as part of our audits of the Department of State Development, Infrastructure, Local Government and Planning and the Department of Health. 

Our audit of this project will include assessing:

• the overall cost of the project
• the procurement processes used
• leases and other key agreements
• the use of confidentiality provisions.

We have also received a request for audit on this project.

Offending by young people has been an increasing community concern over recent years. Youth offending can stem from a range of complex social problems such as family dysfunction, poor educational outcomes, unemployment, and substance abuse.

Queensland Parliament’s Community Support and Services Committee noted in its report on the 2020–21 budget estimates that the government is providing a total of $472.6 million additional funding over 5 years to the Department of Children, Youth Justice and Multicultural Affairs. This includes support to young people and measures to reduce youth offending.

Each year the government prepares a state budget identifying estimated revenues and expenses over the next 4 years. The budget also outlines how the government’s fiscal objectives and strategies will support key initiatives and longer-term objectives identified in key documents such as Queensland’s COVID-19 Economic Recovery Plan and the Savings and Debt Plan.

Queensland’s education environment has been impacted by the rapid increase in population from interstate migration, vaccine mandates, and fewer students choosing to study teaching at university. These factors may lead to a shortage of teachers in schools in the coming years.

Cyber safety is important for protecting students from online bullying and from online predators. In February 2021, the Australian Government’s e-Safety Commissioner reported that 44 per cent of teenagers had a negative online experience in the 6 months to September 2020. This included being contacted by a stranger, receiving inappropriate content, and receiving online threats or abuse.

In February 2018, the Queensland Anti-Cyberbullying Taskforce made 29 recommendations to address cyberbullying. Subsequently (November 2020), the Department of Education released its Online safety in Queensland public schools document and online courses for students in years 3 to 12.

In Queensland, one in 4 children (24 per cent) aged between 5 to 17 years is either overweight (16 per cent) or obese (8 per cent). Obesity in Queensland children is the second highest in the country and has increased from 7.2 per cent in 2014–15 to 8.1 per cent in 2020.

Childhood obesity can have a range of adverse consequences including social discrimination, poor self-esteem, depression, and childhood type 2 diabetes. This can also have an effect in later years with health conditions such as diabetes and heart disease.

The My health, Queensland’s future: Advancing health 2026 has a target to reduce childhood obesity by 10 per cent by 2026. It aims to do this through 5 principles –sustainability, compassion, inclusion, excellence, and empowerment.

Gambling problems can have severe personal consequences, including financial hardship, emotional difficulties, social impacts, employment difficulties and legal problems. Gambling expenditure by Queenslanders has increased by 27 per cent from $3.0 billion in 2009–10 to $3.8 billion in 2019–20.

The Gambling harm minimisation plan for Queensland 2021–25 aims to address and minimise gambling-related harm and its impact on the wider community. Additionally, the Queensland Parliament passed the Criminal Code (Consent and Mistake of Fact) and Other Legislation Amendment Act 2021 in April 2021 to deliver stronger consumer protection for Queenslanders gambling online.

Many public sector entities rely on the dedication of tens of thousands of volunteers. Volunteers connect people and provide critical services. In recent years, volunteers have also been pivotal with the Care Army assisting during COVID-19, and the volunteer rural fire brigades assisting during the 2019 bush fires.

The Queensland Plan’s community target is to have the highest rates of volunteering and community participation in Australia.

Audit committees are an important part of governance frameworks. Effective audit committees can catalyse better governance in entities. They help entities become more efficient, effective, and economical, and promote accountability, integrity, and transparency.

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

Having safe, secure, and reliable water supply is critical for the wellbeing of Queensland’s regional communities.

Recent droughts and the need to truck in water to various regional locations highlight the ongoing importance of water security within our regions. The need for water security also aligns with the economic recovery priority area of growing our regions in the Queensland COVID-19 Economic Recovery Plan. This priority area seeks to grow regions by attracting people, talent, and investment, and by driving sustainable economic prosperity.

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. Influences such as the prospect of employment, access to affordable housing, health, education, financial and other social aspects all impact on each region’s ability to remain prosperous and sustainable.

Given the importance of ports and water supply in Queensland’s regions, this report will include an analysis of the port and water entities’ financial performance and position and provide insights into how regional Queensland communities are remaining prosperous and sustainable.

We will consider how regional areas support economic activity and sustainable communities throughout Queensland. The report 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 2023–24, this report will include an assessment of governance at key regional entities.

Each year our reports will build on focus areas from our previous reports on Queensland’s regions.

The government holds significant investments that may be used to meet the state’s long-term liabilities or to fund future government initiatives. An example is the Queensland Future Fund that was established to offset state debt.

This report to parliament will examine how the Queensland Government is managing its debt and investments and will include insights into what the Queensland Government has invested in and how the investments are managed. It will examine the main transactions (including significant investments made or changes to investments) and the performance of these investments including cash flows to general government.

Most public sector entities prepare annual financial statements and table these in parliament. Our report summarises the results of audits of Queensland state government entities, including government departments.

This report will analyse the Queensland Government’s financial performance and position and highlight the main transactions for the year. In 2023, our rotational focus on internal controls will include an assessment of records management.

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. This report summarises the audit results of Queensland’s 77 councils and the entities they control.

The report will also include the results of our assessment of councils’ financial statement preparation processes, internal controls and financial sustainability. In 2023, our rotational focus on internal controls will include an assessment of information systems.

Our financial sustainability assessments will consider the ratios published by the Department of State Development, Infrastructure, Local Government and Planning, as well as what makes a sustainable community in Queensland’s regions. Each year our report will build on focus areas from our previous local government reports.

Entities within Queensland's education sector help individuals transition through all stages of schooling, providing knowledge and skills to prepare them for future education, training, or the workforce.

This report analyses the education entities’ financial performance and position. It will provide insights into education entities’ ongoing responses to COVID-19 and in meeting the educational requirements and needs of population growth in Queensland’s regions.

Each year our reports will build on any focus areas from our previous education reports.

The entities in Queensland's health sector work together to provide a range of healthcare services to Queenslanders and support the wellbeing of Queensland communities.

This report analyses the health entities’ financial performance and position and includes assessments of their financial statement preparation processes, internal controls, and financial sustainability.

It will provide insights into how the health system is responding to increased demand due to COVID-19, an increasing and ageing population, and changing health needs.

Each year our reports will build on any focus areas from previous health reports.

In Queensland, 5 government owned corporations generate, transmit, and distribute most of the state’s electricity needs. They aim to ensure an affordable and reliable energy supply to households and businesses.

This report analyses the energy entities’ financial performance and position and provides insights into the transition to renewable energy, and the impact on energy entities’ profit and security of energy supply.

Each year our reports will build on any focus areas from our previous energy reports.

This report 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.

Major projects likely to be included in the reports include Cross River Rail, Gold Coast Light Rail Stages 3 and 4, Brisbane Metro, upgrades to the Bruce Highway and projects associated with delivering the 2032 Brisbane Olympic and Paralympic Games.

Each year our reports will build on any focus areas from our previous major projects reports.

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.

In 2023–24, our report will include the status of recommendations we made to entities in reports tabled in 2020–21 and 2021–22.

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

There is increasing public scrutiny over data collection and data breaches. The public sector intends to expand its analytical and digital capabilities using new avenues such as the TransLink application to collect new data points.

The government uses data to inform its future direction. A low level of maturity in data governance could have serious economic and social policy impacts. It could also increase risk to individual members of the public who may experience identity theft or misuse of their data.

Brisbane has 10 years to prepare for hosting the 2032 Olympic and Paralympic Games (the Games).

The initial cost proposal to host the Games is $4.9 billion with an additional estimate of $1 billion for the Gabba redevelopment. The economic benefit is estimated to be $8.1 billion for Queensland, and $17.6 billion for Australia.

Key challenges associated with delivering major events that the government and stakeholders need to consider are:

• delivering the Games to an immovable deadline
• ensuring strong governance and delivery structures given the number of stakeholders involved in the Games
• ensuring the budget is clearly determined and effectively managed
• applying effective procurement practices
• planning for long-term legacy benefits
• developing an effective framework for monitoring progress and managing risk
• delivering a carbon neutral Games.

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 bring to Brisbane and Queensland. This will be our first report on the initial preparation and planning for delivering the games.

Enabling schools with digital technology and teachers with digital skills means expanding the learning environment. It entails using new and innovative ways to provide teaching services through a mix of physical and digital learning environments.

It is important that the Department of Education (the department) has strategies in place to ensure digital literacy is embedded in the way schools operate.

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.

Queensland spends over $930 million annually on state-funded mental health services. Each year, one in 5 adults experiences a mental disorder, and approximately half experience a mental disorder at some point in their lives.

In November 2021, parliament established a Mental Health Select Committee to conduct an inquiry into the opportunities to improve mental health outcomes for Queenslanders. The inquiry is to consider how the health system is coping with increased demand from the pandemic, the needs of the community, and pressures across the mental health system.

The government has developed the Queensland Waste Management and Resource Recovery Strategy. Together with the waste management levy, this strategy sets out a framework for Queensland to become a zero-waste society. The framework’s objective is to reuse and recycle as much waste as possible and is applicable to industry, state, and local governments.

The government’s strategy has established the following targets for 2050:

• 25 per cent reduction in household waste
• 90 per cent of waste is recovered and does not go to landfill
• 75 per cent recycling rates across all waste types.

Of the 77 local governments across the state, 74 operate landfill sites and recycling centres. They are required to work with both state and Australian governments towards achieving the 2050 targets. However, diminishing landfill capacity, increased regulatory requirements (including environmental factors), and waste management levies all contribute to the increase in financial and operational pressures on local governments.

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. To reduce the rate of potentially preventable hospitalisations, Queensland Health is developing several preventative strategies as part of its My health, Queensland’s future: Advancing health 2026 strategy. These include:

• early disease management
• provision of appropriate and individualised preventative health interventions.

By minimising hospitalisations, the social and economic pressures are reduced on the health system. The Australian Medical Association has reported that $21 billion could be saved over the next 4 years by reducing potentially preventable hospitalisations and emergency department presentations.

In 2018–19, Queensland Corrective Services reported that 45 per cent of adults released from prison returned to prison or a correctional facility within 2 years. It estimates that annually it costs $69,000 to keep an adult in a corrective service facility, and $617 million to maintain and operate Queensland’s prisons.

The Queensland Government plans to spend $52.2 billion on infrastructure over 4 years to 2025. The government plans to use the private sector to manage and deliver some of these projects. It is therefore crucial that public sector entities manage risks through the life cycle of these projects to ensure successful delivery.

This can be achieved through the appropriate transfer of risk to another party to manage.