This section is about our Forward work plan 2021–24 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 three 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.

View prior year strategic audit plans here

2023–24

Offending by young people can stem from a range of complex social problems, such as family dysfunction, poor educational outcomes, unemployment, and substance abuse. This audit will examine how effectively public sector entities are delivering youth justice initiatives to help young people better connect with the community and reducing their risk of reoffending.

Who we might audit
  • Department of Children, Youth Justice and Multicultural Affairs
  • Queensland Police Service
  • Department of Justice and Attorney-General.
Parliamentary Committee
Community Support and Services 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. This audit will examine whether relevant public sector entities are effectively managing their volunteer workforce (the State Emergency Service, Rural Fire Service, and the Australian Volunteer Coastguard). 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
  • local councils
  • selected public sector entities.
Parliamentary Committee
Legal Affairs and Safety Committee
Audit status
Planned
Anticipated tabling: to be advised

On 16 March 2012, the Queensland Floods Commission of Inquiry released its final report into the 2010–11 floods that resulted in 35 people losing their lives. The inquiry made 177 recommendations, directed both to state and local governments. The Queensland Government supported all the recommendations. This audit will examine whether Queensland is better able to prevent and prepare for floods following the 2012 inquiry.

Who we might audit
  • Department of Regional Development, Manufacturing and Water
  • local councils
  • Queensland Fire and Emergency Services.
Parliamentary Committee
Legal Affairs and Safety Committee
Audit status
Planned
Anticipated tabling: to be advised

The Queensland Government plans to invest $56 billion in infrastructure (such as roads, hospitals, schools, Cross River Rail, and cruise terminals) over the four years to 2024. The government will use the private sector to manage and deliver much of this. This audit will examine how effectively public sector entities are transferring risk in new infrastructure projects.

Who we might audit
  • Selected public sector entities.
Parliamentary Committee
State Development and Regional Industries Committee
Audit status
Planned
Anticipated tabling: to be advised

Safe, secure, and reliable water supplies are critical for the current and future wellbeing of Queensland’s regional communities and for sustaining economic productivity. This audit will examine how effectively and efficiently state and local governments are ensuring communities have access to safe, secure and reliable water. 

Who we might audit
  • Department of Regional Development, Manufacturing and Water
  • local councils
  • selected water entities.
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. This audit will examine how effectively state government entities are managing invasive species.

Who we might audit
  • Department of Agriculture and Fisheries
  • Department of Environment and Science
  • local councils.
Parliamentary Committee
Health and Environment Committee
Audit status
Planned
Anticipated tabling: to be advised

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

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

Employment in science, technology, engineering and mathematics (STEM)-related industries has grown more than twice as fast as the general labour market in the last decade. An adequate supply of specialist qualified teachers is needed for Queensland to remain competitive and to provide students with opportunities. This audit will examine whether the Department of Education is effectively managing the supply of specialist teachers in Queensland.

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

Each year, the Treasurer prepares consolidated state government financial statements. This report analyses the key financial transactions and balances impacting on the Queensland Government’s financial performance and position. The report also considers the key developments and challenges that may impact on the state’s finances in future financial years.

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 for each year of this plan, including the 22 government departments.

From 2022, we will include the results of our annual assessment of internal controls and the rotational focus on grants management, significant procurement activity, change management, and information systems.

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

Queensland's local governments 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. Our report summarises the audit results of Queensland’s 77 local government entities (councils) and the entities they control.

Parliamentary Committee
State Development and Regional Industries 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. They are currently also at the frontline of the battle against COVID‑19, which brought a wide range of impacts across the sector. Our report summarises our financial audit results of the Department of Health and the 16 hospital and health services.

Parliamentary Committee
Health and Environment 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. Our report summarises our financial audit results for education sector entities, including the Department of Education; the Department of Employment, Small Business and Training; TAFE Queensland; the eight grammar schools; and the seven public universities

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

In Queensland, corporations that are owned by the state government 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. Our report summarises our financial audit results of the Queensland Government’s energy entities, which include electricity generators (CS Energy and Stanwell), electricity transmission operators (Powerlink), electricity distributors (Energex and Ergon) and retailers (Ergon Energy Queensland).

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

The entities in Queensland’s transport sector work together to create an integrated transport network, connecting Queensland’s people and businesses. Our report summarises our financial audit results of the seven state-owned entities in the sector. These include the Department of Transport and Main Roads, Queensland Rail, Cross River Rail Delivery Authority, and the four port entities. We also plan to examine major developments such as the Smart Ticketing Project and Transport Delivery Contracts.

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

State and local government owned water entities provide water throughout Queensland, to households, agriculture, mining, electricity generation, tourism, and manufacturing industries. Our report summarises our financial audit results of Seqwater, Sunwater, Queensland Urban Utilities, Unitywater, Gladstone Area Water Board and Mount Isa Water Board.

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

This report to parliament on major projects will draw together our financial and performance insights and provide the status of major infrastructure projects of the state and local governments. We will also provide data and analysis of the planning, coordination, and delivery of the state’s capital program.

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

Entities report to us their progress in implementing recommendations from our performance audit reports. In 202122, we will report on the status of recommendations made across the three years 201516 to 201718. This report will highlight common themes across these reports and provide insights into the progress reported by entities. In subsequent years, we will cover any outstanding recommendations, and any additional recommendations in the next year’s reports to parliament. For example, in 202223, we will report on the status of recommendations made between 201516 to 201819.

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