In this audit, we will assess how effectively Queensland Corrective Services plans for and facilitates the rehabilitation and reintegration of prisoners in custody.

In this audit, we will assess whether the Department of Health and select hospital and health services have effective clinical governance to enable the safety and quality of patient care.

In this audit, we will assess whether the Department of Health, through Queensland Ambulance Service, effectively manages psychosocial risk to frontline workers within Queensland Ambulance Service. 

In this audit, we will assess whether the Department of Transport and Main Roads and the Queensland Police Service effectively use road safety data to inform and monitor initiatives to reduce fatalities and serious injuries. 

In this audit, we will assess how effectively government owned corporations manage contracts to achieve value for money and realise intended benefits.  

In this audit, we will assess how effectively the Queensland Fire Department and Queensland Parks and Wildlife are planning for, and mitigating, the risks of bushfires.

In this audit, we will assess how effective the Department of Natural Resources and Mines, Manufacturing and Regional and Rural Development, and the Department of the Environment, Tourism, Science and Innovation are in the granting of critical mineral permits and licenses to support growth. It may consider how the Office of the Coordinator-General supports entities in the assessment process. 

We will examine whether the assessment process is appropriate and whether decision making supports growth in the critical minerals sector. We will also consider potential environmental, sustainability, social, and economic impacts. 

In this audit, we will assess whether responsible entities have effectively governed the design and implementation of the Unify system. This will consider the governance and decision-making to support design and implementation, and whether governance, risk management, and remediation plans effectively respond to identified Unify system issues to minimise impacts to those in the child protection and youth justice systems. 

In this audit, we will assess how effectively selected entities are managing the risks associated with legacy information technology infrastructure and systems, and are planning for system improvements and enhancements. We may also consider how central agencies are understanding legacy system risks to inform investment decisions and digital transformation across the Queensland public sector.

In this audit, we will assess how effectively the Department of Local Government, Water and Volunteers identifies and responds to council financial sustainability risks, challenges, and opportunities. 

In this audit, we will examine how effectively public sector entities maintain confidentiality, integrity, and availability of their information. We will also assess how entities classify, store, report, and retain information.

This audit will assess the effectiveness of cross-entity governance, risk management, and planning activities supporting coordination and delivery of the games. It will follow up recommendations made in our 2024 audit, Preparing for the Brisbane Games (Report 5: 2024–25). The report will consider progress made against recommendations aimed at risk management, cost control, and environmental sustainability planning for the Brisbane 2032 Olympic and Paralympic Games.

It will also provide an update on the progress made by entities in planning and delivery of the Brisbane Games since our last report. 

Entities report to us on their progress in implementing recommendations from our performance audit reports. Each year we will highlight common themes across recommendations and provide insights on entities’ self-reported progress.

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

This report analyses the education entities’ financial performance and position and includes assessments of their internal controls, financial performance and sustainability, and asset management. We will also provide insights into how the education system is responding to increased demand, driven by a growing population from interstate and overseas migration.

The energy report analyses energy entities’ financial performance, the effectiveness of internal controls, wholesale energy prices, and major events impacting energy entities each year. 

These reports will outline the status of major infrastructure projects led by state and local governments across Queensland. They will present data and analysis on the planning, coordination, and delivery of the state’s capital program, and explore key challenges and risks such as productivity, investment priorities, and timely decision‑making.

The report will analyse water entities’ financial performance, and include assessments of their internal controls, infrastructure projects, pricing developments, and other sustainability implications impacting the entities during the year.

The report will build on our first information systems report from 2025 and will provide a summary of our results over information system controls.

This report summarises the results of our audits of financial statements for Queensland state government entities, including government departments, government owned corporations, and statutory bodies. The report also includes assessments of entities’ internal controls and processes, and highlights transactions or items of interest for the year.

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.

These reports will examine:

• insights into the state’s financial performance and position, including analysis of key revenue drivers, employee expenses, and other costs
• how the state is managing its debt and investments 
• major initiatives and how these are funded
• use of private sector financing and investment to deliver major initiatives.

In this audit, we will assess the effectiveness of the victim support services provided in Queensland. This may include how well services are coordinated across agencies to support victims’ appearances in court, protect victims’ information, and inform victims of offender information. 

We may also assess Victim Assist Queensland’s services, which is operated by the Department of Youth Justice and Victim Support. This could include assessing the effectiveness of the financial assistance it provides to victims of violent crime in Queensland.

In this audit, we will assess the efficiency of the transport of people to and from custody. We will assess the extent to which available options are considered and used to minimise the time officers spend escorting those in custody. This will include how coordination between relevant entities supports efficient and timely transport while upholding key principles such as safety and natural justice. 

We may also assess the economy of transporting people to and from custody as part of this audit. 

In this audit, we will assess whether the Department of Education effectively manages student attendance in Queensland state schools. This will include whether the department has effective systems, processes, and initiatives to support schools in keeping students engaged and attending school.

In this audit, we will assess how effectively EDQ uses its development assessment and approval role in Priority Development Areas to support housing supply. This may include examining how effectively EDQ is coordinating with local governments to connect to utilities and other services.

In this audit, we will assess the effectiveness of Queensland Health’s strategies and actions to meet future health workforce needs. This may include one of the following focus areas:

• strategies and initiatives that aim to increase the productivity of Queensland Health's existing workforce, considering areas such use of technology and new methods of care 
• a specific cohort of Queensland Health's workforce. 

In this audit, we will assess how effectively the Cross River Rail Delivery Authority, the Department of Transport and Main Roads, and Queensland Rail are planning to operate Cross River Rail.

In this audit, we will assess how effectively the Queensland Reconstruction Authority and select local governments are using grant funding to make Queensland more flood resilient. 

This audit will add to the series of cyber security focused performance audits we have undertaken. In this audit, we will examine whether selected entities are effectively managing their critical infrastructure cyber security risks. This will include whether they:

• understand and assess the extent to which their information assets and organisational processes are exposed to cyber security risks (to understand potential entry points for cyber attacks)
• design and implement effective information controls to mitigate identified cyber security risks.

We may also consider whether these entities are meeting their reporting obligations relating to cyber security management under the Security of Critical Infrastructure Act 2018 (Cth).

In this audit, we will assess how effectively the public sector is adopting artificial intelligence and realising its potential to improve productivity and service delivery.

In this audit, we will assess how effectively selected entities are managing service delivery impacts and implementation risks in red tape reduction initiatives. 

In this audit, we will assess whether public sector entities are appropriately measuring, monitoring, and reporting on their performance. This will include the appropriateness of measures used for reporting on performance.  

Entities report to us on their progress in implementing recommendations from our performance audit reports. Each year we will highlight common themes across recommendations and provide insights on entities’ self-reported progress.

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

This report analyses the education entities’ financial performance and position and includes assessments of their internal controls, financial performance and sustainability, and asset management. We will also provide insights into how the education system is responding to increased demand, driven by a growing population from interstate and overseas migration.

The energy report analyses energy entities’ financial performance, the effectiveness of internal controls, wholesale energy prices, and major events impacting energy entities each year. 

These reports will outline the status of major infrastructure projects led by state and local governments across Queensland. They will present data and analysis on the planning, coordination, and delivery of the state’s capital program, and explore key challenges and risks such as productivity, investment priorities, and timely decision‑making.

The report will analyse water entities’ financial performance, and include assessments of their internal controls, infrastructure projects, pricing developments, and other sustainability implications impacting the entities during the year.

The report will provide a summary of our results over information system controls.

This report summarises the results of our audits of financial statements for Queensland state government entities, including government departments, government owned corporations, and statutory bodies. The report also includes assessments of entities’ internal controls and processes, and highlights transactions or items of interest for the year.

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.

These reports will examine:

• insights into the state’s financial performance and position, including analysis of key revenue drivers, employee expenses, and other costs
• how the state is managing its debt and investments 
• major initiatives and how these are funded
• use of private sector financing and investment to deliver major initiatives.

In this audit, we will assess the effectiveness of the Queensland Government’s design and implementation of foundational supports. 

In this audit, we will assess the effectiveness of public sector entities’ oversight of community and non-government entities to deliver critical services. This will involve assessing the public sector entities’ design and management of contracts and performance to understand whether service providers are providing value for money and are achieving intended outcomes. 

In this audit, we will assess whether the Department of Education’s Early Childhood Regulatory Authority is effectively carrying out its functions under the National Quality Framework. Functions include licensing, investigating, assessing and rating service quality, and monitoring and enforcing compliance in education and care services. 

In this audit, we will assess whether selected local governments are efficiently and effectively managing household waste collection and landfill activities. This may also include how they plan and budget for landfill closure and capping costs. 

In this audit, we will assess the effectiveness of The Right Skills Strategy 2025–2028 in training Queenslanders to meet job demands in critical and emerging industries. We will focus on the performance of the vocational education and training sector.

In this audit, we will assess whether Queensland Health has effectively planned and is delivering major infrastructure projects under the Hospital Rescue Plan. This may include assessing the effectiveness of procurement practices for selected projects or how effectively Queensland Health has addressed the issues identified in the independent review. 

In this audit, we will assess whether QBuild effectively prioritises its maintenance and construction activities. It could consider whether QBuild applies a risk-based approach and effectively prioritises resources to higher-priority assets and service delivery needs.