Queensland's local governments are involved in a wide range of activities—from delivering key community services, such as roads, water, sewerage and waste treatment, to providing banking, retail, medical, cultural and recreational services.

Most local governments, and the entities that they control, produce annual financial statements. How useful these statements are depends on their quality and the time taken to produce them. Timely and accurate financial reporting is essential for effective decision-making, managing of public funds and assets, and the delivery of public accountability.

Most public sector entities, including departments, statutory bodies, and government owned corporations and the entities they control, prepare annual financial statements and table these in parliament. Each year the Treasurer also prepares consolidated state government financial statements. The consolidated state government financial statements separately disclose transactions and balances for the general government sector and the total state sector.

In Queensland, most electricity is generated, transmitted, and distributed by state government-owned corporations and controlled entities. These include CS Energy, Stanwell, Powerlink, Energy Queensland, Ergon Energy, and 30 subsidiaries.

CS Energy and Stanwell are electricity generators. They produce electricity and sell into the National Electricity Market. Powerlink transmits electricity from generators to Energy Queensland, the distributor. Energy Queensland then distributes electricity from the transmission network to consumers. From there, electricity retailers purchase and sell electricity to households and businesses.

Entities within the Queensland public education sector intend to deliver world class education and training services. Collectively, the sector aims to help individuals make positive transitions from early childhood through to all stages of schooling, providing them with the knowledge and skills to prepare them for future education, training, or the workforce. This sector provides a variety of services and uses substantial resources to deliver these services.

In Queensland, water is primarily used by households, agriculture, mining, electricity generation, tourism, and manufacturing industries. Queensland’s state and local government owned water entities provide water throughout the state, and comprise bulk water suppliers, distributor-retailers, local governments, and smaller water boards.

Seqwater sells treated bulk water to local council regions within South East Queensland. This water is sold either directly to councils or through Distributor-Retailer Authorities (Unitywater and Queensland Urban Utilities).

Outside of South East Queensland, SunWater operates much of the bulk water infrastructure that supplies irrigators and industrial customers. For retail customers, water is sourced, treated and distributed by local government owned infrastructure (water boards).

Most public sector entities, including departments, statutory bodies, and government owned corporations and the entities they control, prepare annual financial statements and table these in parliament. Each year the Treasurer also prepares consolidated state government financial statements. The consolidated state government financial statements separately disclose transactions and balances for the general government sector and the total state sector.

A conflict of interest may occur when there is a real or perceived conflict between private interests and public duty. Undeclared conflicts of interest present a significant fraud risk within local government. Mismanagement of conflicts of interest can damage a council’s reputation and ability to deliver services.

In 2016–17, the Crime and Corruption Commission (CCC) examined how 13 councils had dealt with allegations of conflicts of interest and the adequacy of their conflict of interest systems.

In October 2017, the CCC released its report about ‘Managing and responding to conflicts of interest involving council employees’. It recommended 10 councils implement an overarching framework to enable them to apply a coordinated approach to identify, manage and monitor conflicts of interest.

Regions outside of South East Queensland account for approximately one-third of the state’s total economic output and around 28 per cent of the population. They are critical to Queensland’s economy and future.

The State Government’s Queensland Plan—Queenslanders’ 30-year vision recognises that regions are ‘the engine rooms of our state’ and ‘offer a unique and competitive advantage’. It also highlights that our regions face significant challenges including population migration to metropolitan cities.

The Queensland Plan aims to create strong and prosperous regions with diverse economies over the next 30 years. It sets high-level targets for population growth, liveability, employment and industry attraction, retention and diversification for achieving these goals.

In addition to the Queensland Plan, the government has a range of programs and initiatives including Our Future State: Advancing Queensland’s Priorities; Advancing Queensland’s Regions, and a range of economic and social policy initiatives that contribute to our regions.

The number of students in Queensland state schools with a recognised disability is increasing. The highest rates of growth are students diagnosed with autism spectrum disorder and hearing impairment.

Schools may need to make reasonable adjustments to the way they teach students with disability, or the way the students access the school, to ensure they can participate. For example, where some students with an autism spectrum disorder find handwriting stressful and difficult, the school may use word processing technology as an alternative.

All schools receive resourcing to support students with disability and can request access to a range of regional specialist services.

Mining is a critical component of Queensland’s economy. It has diverse reserves of coal, minerals, and petroleum and coal seam gas. The environmental, economic and social impacts of mining activities can be significant.

The Department of Natural Resources, Mines and Energy is responsible for granting authorities to prospect and mining leases. The Department of Environment and Science is the administering authority, under the Environmental Protection Act 1994. It approves eligibility criteria and conditions for environmentally relevant activities, such as mining.

Poorly managed mining approvals can delay and add cost to mining companies and have subsequent economic and environmental impacts. 

The Queensland Government’s innovation initiative Advance Queensland was launched in July 2015 with initial funding of $180 million and a vision of fostering innovation to create jobs and build a strong and diverse Queensland economy.

Now with funding increased to $755 million in 2018–19, Advance Queensland is aimed at ‘tackling today’s challenges and grasping tomorrow’s opportunities, giving future generations of Queenslanders the skills and education, they need to succeed’.

The program focuses on:

• boosting entrepreneurial culture by improving access to finance, new business opportunities, and management support for start-ups and small to medium enterprises
• positioning Queensland as a place for industry to collaborate with entrepreneurs, universities, businesses and government to turn great ideas into commercial products and jobs creation
• helping make Queensland an investment destination for businesses by building a collaborative environment between research bodies and industry
• providing opportunities for small businesses to collaborate and build on their innovation and ideas, to help them grow and improve products and services, and compete in a global market
• reinvigorating science, research and innovation to help create the knowledge-based jobs of the future.

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

Connecting care to recovery 2016–2021 is a five-year plan that sets the direction and highlights priorities for action and investment across Queensland’s state-funded mental health, alcohol and other drug service system. It aims to deliver earlier and more effective and integrated responses, improved partnerships and collaboration, more effective use of workforce and increased system performance.

The most efficient and effective place for a patient to be supported in their ongoing recovery from an episode of mental ill-health is in their community. For a successful recovery, patients require access to the right services, in the right place and at the right time.

The health of Queenslanders 2016 report states that 19 per cent of children in Queensland are overweight and a further seven per cent are obese. This rate has not changed since 2007–08. The rate of childhood obesity 30 years ago was two per cent.

Childhood obesity can have a range of adverse consequences including social discrimination, poor self-esteem, depression, and childhood type 2 diabetes. In the longer term, obese children have a higher likelihood of adult health problems such as cardiovascular disease, type 2 diabetes, some forms of cancer, and joint problems. These consequences can cause significant individual morbidity and mortality, lost productivity, and increased direct health care costs.

My health, Queensland's future: Advancing health 2026 is a 10-year vision and strategy for the Queensland health system. It was released in 2016. One headline measure of success in this strategy is to reduce childhood obesity by 10 per cent by 2026.

There are important links between health and education. Those with higher educational attainment tend to have better health generally. In addition, schools can deliver specific education initiatives to ensure children and families are aware of how to eat healthily and are aware of the importance of nutrition and weight in the context of overall health.

Queensland Health’s strategy—My health, Queensland's future: Advancing health 2026 —outlines that cardiovascular disease and cancer are the primary causes of death for Queenslanders. It also explains that improving the integration of care to patients with chronic disease is an important strategy for achieving better outcomes.

The term 'chronic disease' refers to a group of diseases that tend to be long-lasting and have persistent effects. They account for 88 per cent of the burden of disease and 91 per cent of all deaths. Chronic disease costs $45.8 billion nationally, or 87 per cent of recurrent allocated health expenditure, and up to $5 billion per year in Queensland. It can also have a significant impact on work productivity. The Australian Government, state and territory governments, and primary care providers share the management of chronic disease.

Integrated care aims to improve patient experience by better coordinating an individual’s care across primary and preventative care, mental health, and specialist and hospital care. Better coordination of care is also designed to avoid unnecessary services and hospitalisations, thereby reducing costs. The Queensland Government has developed a $35 million integrated care innovation fund for integrated care projects.

Transport service contracts are negotiated on an efficient price basis to purchase rail, bus and ferry services on behalf of government from operators and infrastructure managers in Queensland. The benefits of transport service contracts are that they:

• provide a flexible, accountable and transparent mechanism for the government to satisfy its transport and related policy objectives
• enable the government to identify the minimum level and standard of services it requires to be provided
• enable the government to determine whether the level of funding for these services is providing the best value for money from an overall transport policy perspective.

Transport service contracts exist for rail services (Queensland Rail’s Citytrain, Traveltrain and rail infrastructure services), regional freight and livestock services (Aurizon’s rail and road freight, and rail cattle train services). Service contracts also exist between the Department of Transport and Main Roads and bus and ferry operators across the state.

Queensland’s criminal justice system is under increasing pressure, evidenced by congested police watchhouses, a growing backlog in court cases and overcrowded prisons.

Between 2012 and 2017, the number of unsentenced prisoners in Queensland increased by more than double. Within this same period, the number of sentenced prisoners increased by 32 per cent.

Identifying the pressure points across Queensland’s justice system, and the specific drivers, is necessary to manage future demand on the system.

Managing demand across the justice system requires an integrated and coordinated approach by criminal justice entities.

Illicit drugs, such as methamphetamines, heroin and cocaine are having a significant detrimental impact on individuals, families, communities and government services in Queensland.

Between 2009–10 and 2015–16, the annual rate of methamphetamine-related hospital admissions reportedly rose by 3.9 to 79.9 per 100,000 people. From 2014–15 to 2015–16 arrests related to amphetamine offences increased by 31 per cent.  

The National Drug Strategy 2017–2026 identifies national priorities to help prevent and reduce drug-related problems. The Queensland Government’s Queensland Mental Health, Drug and Alcohol Strategic Plan 2014‑2019 aims to deliver an integrated and recovery-orientated system to minimise harm from drug use. In February 2018, the Queensland Government also issued an ‘Action on ice’ plan to specifically address use and harms caused by crystal methamphetamine.

Invasive species, which include 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 Department of Agriculture and Fisheries estimates that each year feral pigs reduce grain production by $12 million and wild dogs cost $33 million in livestock loses, disease spread and control. It also estimates that weeds cost the state $600 million each year and have significant impact on primary industries, natural ecosystems, and human and animal health.

The Biosecurity Act 2014 protects Queensland’s economy and biodiversity from the threat posed by invasive species. Under the Act invasive species are subject to a range of control actions to prevent their spread and to eradicate them.

The Department of Agriculture and Fisheries, Biosecurity Queensland, is responsible for the management of invasive species. Since 2015, the Queensland Government has allocated $19.7 million to the Queensland Feral Pest Initiative to control invasive species in Queensland. The state funding has been used for a range of projects including cluster fencing, baiting and trapping programs, weed management and eradication programs.

Most public sector entities, including departments, statutory bodies, and government owned corporations and the entities they control, prepare annual financial statements and table these in parliament. Each year the Treasurer also prepares consolidated state government financial statements. The consolidated state government financial statements separately disclose transactions and balances for the general government sector and the total state sector.

In Queensland, most electricity is generated, transmitted, and distributed by state government-owned corporations and controlled entities. These include CS Energy, Stanwell, Powerlink, Energy Queensland, Ergon Energy, and 30 subsidiaries.

CS Energy and Stanwell are electricity generators. They produce electricity and sell into the National Electricity Market. Powerlink transmits electricity from generators to Energy Queensland, the distributor. Energy Queensland then distributes electricity from the transmission network to consumers. From there, electricity retailers purchase and sell electricity to households and businesses.

Entities within the Queensland public education sector intend to deliver world class education and training services. Collectively, the sector aims to help individuals make positive transitions from early childhood through to all stages of schooling, providing them with the knowledge and skills to prepare them for future education, training, or the workforce. This sector provides a variety of services and uses substantial resources to deliver these services.

In Queensland, water is primarily used by households, agriculture, mining, electricity generation, tourism, and manufacturing industries. Queensland’s state and local government owned water entities provide water throughout the state, and comprise bulk water suppliers, distributor-retailers, local governments, and smaller water boards.

Seqwater sells treated bulk water to local council regions within South East Queensland. This water is sold either directly to councils or through Distributor-Retailer Authorities (Unitywater and Queensland Urban Utilities).

Outside of South East Queensland, SunWater operates much of the bulk water infrastructure that supplies irrigators and industrial customers. For retail customers, water is sourced, treated and distributed by local government owned infrastructure (water boards).

Most public sector entities, including departments, statutory bodies, and government owned corporations and the entities they control, prepare annual financial statements and table these in parliament. Each year the Treasurer also prepares consolidated state government financial statements. The consolidated state government financial statements separately disclose transactions and balances for the general government sector and the total state sector.

Queensland health entities manage a large asset base and are funding innovative clinical care programs. This puts pressure on their financial sustainability. The Queensland public health sector includes the Department of Health and Queensland Ambulance Service, 16 hospital and health services, 13 hospital foundations, and three health statutory bodies and their controlled entities.

Queensland’s seven transport entities play a critical role in delivering a single integrated transport network that connects Queensland’s people, and facilitates a growing economy.

Direction and oversight of the state’s transport sector is provided by the Department of Transport and Main Roads (DTMR). The department’s primary role is to plan, manage and deliver Queensland’s integrated transport environment to achieve sustainable transport solutions for road, rail, air and sea. DTMR also provides oversight of Queensland Rail Group and Port entities. Queensland Rail Group is Queensland’s railway manager and operator, servicing the passenger, tourism, resources and freight customer markets. The port entities are part of Queensland’s network of 19 ports, which ranges from small community ports to large coal export terminals and a capital city multi-cargo port.

Queensland's local governments are involved in a wide range of activities—from delivering key community services, such as roads, water, sewerage and waste treatment, to providing banking, retail, medical, cultural and recreational services.

Most local governments, and the entities that they control, produce annual financial statements. How useful these statements are depends on their quality and the time taken to produce them. Timely and accurate financial reporting is essential for effective decision-making, managing of public funds and assets, and the delivery of public accountability.