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.

Access to public transport makes it possible for people with a disability to participate in all aspects of community life. In Australia, almost one in 5 people is reported as living with some form of disability. People with a disability experience significant disadvantages due to public transport inaccessibility.

To ensure the needs of the disabled are considered, the Disability Standard for Accessible Public Transport establishes minimum accessibility standards and time frames for compliance for public transport, infrastructure, and premises. The standard issued by the Australian Government provides guidance to public transport operators and providers to meet their obligations under the Disability Discrimination Act 1992 (Commonwealth). This Act seeks to eliminate discrimination, as far as possible, against people with a disability.

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.

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 2024, our rotational focus on internal controls will include an assessment of monitoring practices, including legislative compliance.

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 2024, our rotational focus on internal controls will include an assessment of asset management at several local government.

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. 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.

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 2024–25, our report will include the status of recommendations we made to entities in reports tabled in 2022–23.

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