This section is about our Forward work plan 2022–25 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 the 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 2022–25

View prior year strategic audit plans here

2022–23

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. 

Who we might audit
  • Department of Communities, Housing and Digital Economy.
Parliamentary Committee
Community Support and Services Committee
Audit status
Tabled
12 July 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.

Who we might audit
  • Queensland government departments
Parliamentary Committee
Economics and Governance Committee
Audit status
Tabled
19 July 2022

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'.

Who we might audit
  • Department of the Premier and Cabinet
  • Queensland Treasury
  • selected public sector entities.
Parliamentary Committee
Economics and Governance Committee
Audit status
Tabled
19 July 2022

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.

Parliamentary Committee
Economics and Governance Committee
Audit status
Tabled
October 2022

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.

Audit Objective

This audit will examine the governance arrangements of domestic and family violence in Queensland. It will also examine how effectively public sector entities keep people safe from domestic and family violence and how effectively they rehabilitate perpetrators to reduce the re-occurrence of violence.

Who we might audit
  • Department of Children, Youth Justice and Multicultural Affairs
  • Department of Justice and Attorney-General
  • Department of the Premier and Cabinet
  • Queensland Corrective Services
  • Queensland Police Service.
Parliamentary Committee
Legal Affairs and Safety Committee
Audit status
Tabled
10 November 2022

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.

Audit Objective

This audit will examine the effectiveness of the Queensland public sector’s workforce planning to support an agile and flexible workforce that can meet changing needs and government priorities.

Who we might audit
  • Public Service Commission
  • selected public sector entities.
Parliamentary Committee
Economics and Governance Committee
Audit status
Tabled
15 November 2022

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.

Audit Objective

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

Who we might audit
  • Department of State Development, Infrastructure, Local Government and Planning
  • selected public sector entities
  • selected local governments.
Parliamentary Committee
State Development and Regional Industries Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

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

Who we might audit
  • Department of Agriculture and Fisheries (including Biosecurity Queensland)
  • Department of Environment and Science
  • selected local governments.
Parliamentary Committee
State Development and Regional Industries Committee
Audit status
In progress
Anticipated tabling: Jan–Mar 2023
Contributions closed

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

Audit Objective

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.

Who we might audit
  • Department of State Development, Infrastructure, Local Government and Planning
  • local governments.
Parliamentary Committee
State Development and Regional Industries Committee
Audit status
In progress
Anticipated tabling: Jan–Mar 2023

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.

Audit Objective

This audit will assess the effectiveness of Queensland Health’s and other public sector entities’ strategies to improve health outcomes for First Nations peoples.

Who we might audit
  • Department of Health
  • Department of Seniors, Disability Services and Aboriginal and Torres Strait Islander Partnerships
  • selected hospital and health services.
Parliamentary Committee
Health and Environment Committee
Audit status
In progress
Anticipated tabling: Jan–Mar 2023

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.

Audit Objective

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.

Who we might audit
  • Queensland Police Service.
Parliamentary Committee
Legal Affairs and Safety Committee
Audit status
In progress
Anticipated tabling: Jan-Mar 2023

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.

Audit Objective

This audit will examine whether the state’s tourism and environmental entities are effectively developing sustainable ecotourism in Queensland.

Who we might audit
  • Department of Environment and Science
  • Department of Tourism, Innovation and Sport
  • Tourism and Events Queensland
  • selected local governments.
Parliamentary Committee
Health and Environment Committee
Audit status
In progress
Anticipated tabling: Jan–Mar 2023
Contributions closed

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.

Audit Objective

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

Who we might audit
  • Department of Housing, Communities and Digital Economy
  • selected public sector entities.
Parliamentary Committee
Community Support and Services Committee
Audit status
In progress
Anticipated tabling: Apr–Jun 2023

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: 201819) 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.

Audit Objective

This follow-up audit will assess whether the Department of Environment and Science has effectively implemented the recommendations made in QAO’s report on Conserving threatened species (Report 7: 2018–19). We will also assess whether the actions taken have addressed the underlying issues that led to our recommendations in that report.

Who we might audit
  • Department of Environment and Science.
Parliamentary Committee
State Development and Regional Industries Committee
Audit status
To be tabled
Anticipated tabling: Dec 2022

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.

Parliamentary Committee
State Development and Regional Industries Committee
Audit status
In progress
Anticipated tabling: Jan-Mar 2023
Contributions closed

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.

Parliamentary Committee
Economics and Governance Committee
Audit status
In progress
Anticipated tabling: Jan–Mar 2023
Contributions closed

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.

Parliamentary Committee
Economics and Governance Committee
Audit status
In progress
Anticipated tabling: Jan–Mar 2023
Contributions closed

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.

Parliamentary Committee
State Development and Regional Industries Committee
Audit status
In progress
Anticipated tabling: Jan–Mar 2023
Contributions closed

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.

Parliamentary Committee
Transport and Resources Committee
Audit status
To be tabled
Anticipated tabling: Dec 2022

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.

Parliamentary Committee
Education, Employment and Training Committee
Audit status
Planned
Anticipated tabling: to be advised
Contributions closed

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.

Parliamentary Committee
Health and Environment Committee
Audit status
In progress
Anticipated tabling: Oct–Dec 2022
Contributions closed

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.

Parliamentary Committee
Economics and Governance Committee
Audit status
To be tabled
Anticipated tabling: Dec 2022

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.

Who we might audit
  • Queensland government departments
Parliamentary Committee
Economics and Governance Committee
Audit status
In progress
Anticipated tabling: Apr–Jun 2023
Contributions closed

2023–24

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.

Audit Objective

This audit will examine whether youth justice initiatives are effective in helping young people better connect with the community and in reducing their risk of reoffending.

Who we might audit
  • Department of Children, Youth Justice and Multicultural Affairs
  • Queensland Police Service
  • Queensland Corrective Services
  • Department of Justice and Attorney-General.
Parliamentary Committee
Community Support and Services Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

This audit will examine how the framework for preparing the state budget supports the government’s identified fiscal principles and the objectives and measures identified in key economic plans.

Who we might audit
  • Queensland Treasury
  • selected departments.
Parliamentary Committee
Economics and Governance Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

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.

Who we might audit
  • Department of Education
  • Queensland College of Teachers
  • selected public universities.
Parliamentary Committee
Education, Employment and Training Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

This audit will examine whether the Department of Education is effectively supporting schools to help protect students in their online activities.

Who we might audit
  • Department of Education, including selected public schools.
Parliamentary Committee
Education, Employment and Training Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

This audit will examine whether state government entities are effectively reducing the rising trends of childhood obesity.

Who we might audit
  • Department of Health
  • Department of Education
  • Department of Children, Youth Justice and Multicultural Affairs
  • Health and Wellbeing Queensland.
Parliamentary Committee
Health and Environment Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

This audit will assess the effectiveness of the state government’s strategies in reducing the risk of harm to the community from gambling.

Who we might audit
  • Department of Justice and Attorney-General.
Parliamentary Committee
Legal Affairs and Safety Committee
Audit status
Planned
Anticipated tabling: to be advised

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 Objective

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.

Who we might audit
  • Queensland Fire and Emergency Services
  • selected local councils
  • selected public sector entities.
Parliamentary Committee
Legal Affairs and Safety Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Who we might audit
  • Department of State Development, Infrastructure, Local Government and Planning
  • selected local governments.
Parliamentary Committee
State Development and Regional Industries Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

This audit will assess how effectively, and efficiently state and local government entities are ensuring communities have access to safe, secure, and reliable water.

Who we might audit
  • Department of Regional Development, Manufacturing and Water
  • selected local councils
  • selected water entities.
Parliamentary Committee
State Development and Regional Industries Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Parliamentary Committee
State Development and Regional Industries Committee
Audit status
Planned
Anticipated tabling: to be advised
Contributions closed

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.

Parliamentary Committee
Economics and Governance Committee
Audit status
Planned
Anticipated tabling: to be advised
Contributions closed

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.

Parliamentary Committee
Economics and Governance Committee
Audit status
Planned
Anticipated tabling: to be advised
Contributions closed

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.

Parliamentary Committee
State Development and Regional Industries Committee
Audit status
Planned
Anticipated tabling: to be advised
Contributions closed

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.

Parliamentary Committee
Education, Employment and Training Committee
Audit status
Planned
Anticipated tabling: to be advised
Contributions closed

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.

Parliamentary Committee
Health and Environment Committee
Audit status
Planned
Anticipated tabling: to be advised
Contributions closed

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.

Parliamentary Committee
Transport and Resources Committee
Audit status
Planned
Anticipated tabling: to be advised
Contributions closed

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.

Parliamentary Committee
Economics and Governance Committee
Audit status
Planned
Anticipated tabling: to be advised
Contributions closed

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.

Parliamentary Committee
Economics and Governance Committee
Audit status
Planned
Anticipated tabling: to be advised
Contributions closed

2024–25

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.

Audit Objective

This audit will assess the maturity of the governance frameworks the public sector uses for managing its data. The audit will increase understanding of the data that entities have, how it is being managed, and how entities are managing data breaches.

Who we might audit
  • Department of Housing, Communities and Digital Economy
  • selected public sector entities.
Parliamentary Committee
Community Support and Services Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Who we might audit
  • Brisbane Organising Committee for the 2032 Olympic and Paralympic Games
  • Department of the Premier and Cabinet
  • selected public sector entities
  • relevant local governments.
Parliamentary Committee
Economics and Governance Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Who we might audit
  • Department of Education
  • selected state schools.
Parliamentary Committee
Education, Employment and Training Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

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.

Who we might audit
  • Department of Health
  • Queensland Mental Health Commission
  • selected hospital and health services.
Parliamentary Committee
Health and Environment Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

This audit will assess the effectiveness of state government strategies. This will include their effectiveness in assisting councils to manage waste to achieve the 2050 waste targets.

Who we might audit
  • Department of Environment and Science
  • Department of State Development, Infrastructure, Local Government and Planning
  • selected local governments.
Parliamentary Committee
Health and Environment Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

This audit will assess how effectively Queensland Health minimises potentially preventable hospitalisations.

Who we might audit
  • Department of Health
  • selected hospital and health services.
Parliamentary Committee
Health and Environment Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

This audit will examine how effectively relevant public sector entities are managing the reintegration and rehabilitation of prisoners back into the community to reduce the risk of reoffending.

Who we might audit
  • Queensland Corrective Services
  • selected public sector entities.
Parliamentary Committee
Legal Affairs and Safety Committee
Audit status
Planned
Anticipated tabling: to be advised

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.

Audit Objective

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

Who we might audit
  • Department of State Development, infrastructure, Local Government and Planning
  • selected public sector entities.
Parliamentary Committee
State Development and Regional Industries Committee
Audit status
Planned
Anticipated tabling: to be advised

Local governments – councils – play a critical role in the viability and vibrancy of local communities. Therefore, it is important for state and local governments to work together to address the sustainability challenges faced by councils.

This audit will be the fifth in a series of local government sustainability audits that we have undertaken. It will examine the sector’s progress in meeting its sustainability challenges.

Audit Objective

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

Who we might audit
  • Department of State Development, Infrastructure, Local Government and Planning
  • selected local governments.
Parliamentary Committee
State Development and Regional Industries Committee
Audit status
Planned
Anticipated tabling: to be advised