Queensland local governments (councils) provide essential services to their communities – including roads, water, waste, and wastewater. Councils also provide other services to their communities such as parks, swimming pools, and libraries. In rural and regional areas they sometimes provide other ancillary services, such as aged care or child care, and operate transport networks, such as airports and ferry services.

Some councils face challenges in remaining financial sustainable, resulting from service delivery costs and their ability to increase revenue. They may also be affected by their ability to attract and retain skilled professionals.

This report will summarise the audit results of the 77 Queensland councils and the entities they control, analyse their financial performance and position, and include assessments of internal controls and sustainability. We will continue to provide insights to support improvements in the quality and timing of financial reporting.