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.

The Queensland Invasive Plants and Animals Strategy 2019–2024 contains 6 objectives with associated strategic actions for combating invasive species.

Local governments – councils – are responsible for maintaining and renewing an asset portfolio of around $112 billion, which they use to deliver community services.

The demand on the Queensland Police Service continues to increase, with more diversified services placing additional stress on resources. These services include support for COVID-19, mental health, domestic violence, drugs, and incident response.

Population growth and major events such as the 2032 Brisbane Olympic and Paralympic Games will also continue to impact resources.

Over time, these factors can impact allowances and accrued leave, which effects how the police service deploys its resources.

Brisbane will host the 2032 Olympic and Paralympic Games (the Games) in 9 years. The economic benefit is estimated to be $8.1 billion for Queensland, and $17.6 billion for Australia.

The initial proposal to host the Games estimated a total cost of $4.9 billion, with an additional estimate of $1 billion for the Gabba redevelopment. In February 2023, the government announced that the revised cost estimate to redevelop The Gabba was $2.7 billion. At the same time, a joint funding agreement between the Queensland and Australian governments was announced supporting $7 billion in Games-related infrastructure projects.

Key challenges associated with delivering major events that the government and stakeholders need to consider are:

• delivering the Games to an immovable deadline
• ensuring strong governance and delivery structures given the number of stakeholders involved in the Games
• ensuring the budget is clearly determined and effectively managed
• applying effective procurement practices
• planning for long-term legacy benefits
• developing an effective framework for monitoring progress and managing risk
• delivering a climate positive Games.

We intend to deliver a series of audits examining the planning, delivery, and benefits of the Games. The audits will focus on governance, project management, allocation of funds, and the longer-term legacy the Games is expected to bring to Brisbane and Queensland. This will be our first report on the initial preparation and planning for delivering the Games.

Each year the government prepares a state budget identifying estimated revenues and expenses over the next 4 years. The budget also outlines how the government’s fiscal objectives and strategies will support key initiatives and longer‑term objectives identified in key documents such as the Savings and Debt Plan and the $62 billion Queensland Energy and Jobs Plan.

Offending by young people has been an increasing community concern over recent years. Youth offending can stem from a range of complex social problems such as family dysfunction, poor educational outcomes, unemployment, and substance abuse.

In 2022–23, the Queensland Government committed $78.8 million over 4 years to continue youth justice reforms. This includes strategies to reduce youth offending and keeping the community safe.

Cyber safety is important for protecting students from online bullying and online predators. In February 2021, the Australian Government’s e-Safety Commissioner reported that 44 per cent of teenagers had a negative online experience in the 6 months to September 2020. This included being contacted by a stranger, receiving inappropriate content, and receiving online threats or abuse.

In February 2018, the Queensland Anti-Cyberbullying Taskforce made 29 recommendations to address cyber bullying. Subsequently (November 2020), the Department of Education released its Online safety in Queensland state schools document and online courses for students in years 3 to 12.

Queensland hospitals are under increased pressure, with high occupancy rates often cited as causing an increase in emergency department wait times and patient stretcher times. To reduce the rate of potentially preventable hospitalisations, Queensland Health is developing several preventative strategies as part of its My health, Queensland’s future: Advancing health 2026 strategy. These include:

• early disease management
• provision of appropriate and individualised preventative health interventions.

By minimising hospitalisations, the social and economic pressures are reduced on the health system. The Australian Medical Association reported that $21 billion could be saved over 4 years (2021–22 to 2024–25) by reducing unnecessary hospitalisations and emergency department presentations.

Gambling problems can have severe personal consequences, including financial hardship, emotional difficulties, social impacts, employment difficulties, and legal problems. We analysed Queensland gambling data and found that gambling expenditure by Queenslanders has increased by 42 per cent from $3.2 billion in 2009–10 to $4.6 billion in 2021–22. The Gambling harm minimisation plan for Queensland 2021–25 aims to address and minimise gambling-related harm and its impact on the wider community.

Forensic services play a critical role in criminal investigations. Police, prosecutors, and the courts rely on forensic services to help them identify, exonerate, prosecute, and convict people suspected of committing crimes.

In our audit Delivering forensic services (Report 21: 2018–19), we assessed whether agencies deliver forensic services efficiently and effectively to support criminal investigations and prosecutions.

In the Women’s Safety and Justice Taskforce’s report Hear her voice, the taskforce recommended that the Queensland Audit Office follow up the recommendations from our original report.

Audit committees are an important part of governance frameworks. Effective audit committees can catalyse better governance in entities. They help entities become more efficient, effective, and economical, and promote accountability, integrity, and transparency.

Our annual local government reports have repeatedly recommended the importance of local governments having audit committees. The State Development and Regional Industries Committee has also recently recommended that all local governments be required to establish an independent audit and risk management committee.

Following our report Effectiveness of audit committees in state government entities (Report 2: 2020–21), this audit will provide insights into the effectiveness of audit committees at local governments.

Having safe, secure, and reliable water supplies are critical for the wellbeing of Queensland’s regional communities.

Extreme weather events such as bushfires or flooding, farm runoff, industrial waste or ageing infrastructure can contaminate drinking water sources in our regions.

The Department of Regional Development, Manufacturing and Water and Queensland Health work together to regulate water quality. In regional Queensland, local governments are mostly responsible for providing this access.

Cyber attacks result in significant cost and disruption to the delivery of critical public services.

In 2021–22, the Australian Cyber Security Centre reported over 76,000 reports of cyber crime across the country. Queensland had the highest percentage of these reports. In recent years, some Queensland public sector entities have been the subject of successful attacks.

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 2023–24, our report will include the status of recommendations we made to entities in reports tabled in 2020–21 and 2021–22.

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

Most public sector entities prepare annual financial statements and table these in parliament. Our reports summarise the results of audits of Queensland state government entities, including government departments. These reports will also analyse the Queensland Government’s financial performance and position and highlight the main transactions for the year.

In response to Professor Coaldrake’s recommendation that QAO regularly monitors the use of consultants and contractors by government entities, we will commence reporting on the extent to which consultants and contractors are used by government departments in this report. We will also provide a status update on the government’s implementation of Professor Coaldrake’s recommendations.

This report will also include commentary on our annual assessment of the quality and effectiveness of internal controls of key entities. This will include our assessment of general information technology controls.

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 Debt Retirement Fund that was established to offset state debt.

The state borrows money to fund its longer-term commitments, including investment in major infrastructure projects. The government also has several long‑term liabilities such as superannuation and leave entitlements and obligations under various insurance schemes.

These reports will examine how the Queensland Government is managing its debt and investments and will include insights into what the government has invested in and how the investments are managed.

They 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.

These reports 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, Queensland pumped hydro, 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 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.

These reports analyse the education entities’ financial performance and position. They will provide insights into education entities’ recovery from COVID-19 and in meeting the educational requirements and needs of population growth in Queensland’s regions.

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.

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

They will provide insights into how the health system is recovering from the demands of COVID-19, an increasing and ageing population, and changing health needs.

This report will also include commentary on our annual assessment of the quality and effectiveness of internal controls of key health entities. This will include our assessment of general information technology controls. Each year our reports will build on any focus areas from previous health reports.

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. These reports summarise the audit results of Queensland’s 77 councils and the entities they control.

These reports will also include the results of our assessment of councils’ financial statement preparation processes, internal controls, and financial sustainability.

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.

This report will also include commentary on our annual assessment of the quality and effectiveness of internal controls of local governments. This will include our assessment of general information technology controls.

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.

Given the importance of ports and water supply in Queensland’s regions, these reports will include an analysis of the port and water entities’ financial performance and position.

These reports 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.

In 2023–24, this report will include an assessment of governance at key regional entities. Each year our reports will build on focus areas from our previous reports on Queensland’s regions.

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.

These reports analyse the energy entities’ financial performance and position and provide insights into the transition to renewable energy and the impact on energy entities’ profit and security of energy supply.

Each year our report will build on any focus areas from our previous energy reports.

The Queensland Government has established the $3.34 billion Queensland Jobs Fund to capture future opportunities in traditional and emerging industries. Each program in the Queensland Jobs Fund has a targeted set of objectives.

In recent years the government has invested significant funds in the Queensland film industry through incentives offered by Screen Queensland. In 2020–21, Screen Queensland predicted that its film and gaming projects would generate $43 million and support approximately 1,400 jobs for Queenslanders.

Major events such as sporting events and music festivals can also inject millions of dollars into local businesses and support jobs.

Professor Coaldrake’s report, Let the sunshine in, highlighted several issues with lobbying in Queensland. The impacts of inappropriate lobbying are not easily quantified but can reduce the public's confidence in government decision-making. Lobbying can have significant economic impacts and profound effects on the outcome of public policies.

Professor Coaldrake recommended that the Auditor-General carry out performance audits of the lobbying register, ministerial diaries, and public records to ensure record keeping obligations are being complied with.

The Crime and Corruption Commission reported a substantial increase in recorded lobbying activities in recent years.

Queensland’s education environment has been impacted by the rapid increase in population from interstate migration, the impact of vaccine mandates, and fewer students choosing to study teaching at university. These factors may lead to a shortage of teachers in schools in the coming years.

Each year, 1 in 5 adults experiences a mental disorder, and approximately half experience a mental disorder at some point in their lives.

In June 2022, the Mental Health Select Committee finalised its inquiry into the opportunities to improve mental health outcomes for Queenslanders. It made 57 recommendations. In response to the inquiry, the government developed the Better Care Together plan. In the 2022–23 state budget, it committed $1.6 billion over 5 years to deliver better mental health, alcohol, and other drug services.

The government has developed the Queensland Waste Management and Resource Recovery Strategy. Together with the waste management levy, this strategy sets out a framework for Queensland to become a zero-waste society. The framework’s objective is to reuse and recycle as much waste as possible and is applicable to industry and state and local governments.

The government’s strategy has established the following targets for 2050:

• 25 per cent reduction in household waste
• 90 per cent of waste is recovered and does not go to landfill
• 75 per cent recycling rates across all waste types.

Of the 77 local governments across the state, 74 operate landfill sites and recycling centres. Local governments face a range of financial and operational pressures to manage their waste, including diminishing landfill capacity, increased regulatory requirements (including environmental factors), and waste management levies.

The Queensland Budget 2022–23 includes a $59 billion investment in infrastructure over 4 years to 2025–26. The government plans to use the private sector to manage and deliver some of these projects. It is therefore crucial that entities manage risks through the life cycle of these projects to ensure successful delivery.

This can be achieved through the appropriate transfer of risk to another party to manage.

Local governments 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 councils face.

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 government can help shape the future of the state and the community. Efficient and effective cross state and local government coordination and planning can ensure the right infrastructure investments are made where needed and at the right time. This includes ensuring that economic, social, and environmental factors are appropriately considered.

The ramifications of not protecting information can be significant. Poor practice can lead to sensitive information being exposed. It can jeopardise a person’s safety, have reputational risks, and result in significant revenue loss.

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 a disability. People with a disability experience significant disadvantages due to public transport inaccessibility.

To ensure the needs of people with a disability 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. The Act seeks to eliminate discrimination, as far as possible, against people with disability.

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.

Most public sector entities prepare annual financial statements and table these in parliament. Our reports summarise the results of audits of Queensland state government entities, including government departments. These reports will also analyse the Queensland Government’s financial performance and position and highlight the main transactions for the year.

In response to Professor Coaldrake’s recommendation that QAO regularly monitors the use of consultants and contractors by government entities, we will commence reporting on the extent to which consultants and contractors are used by government departments in this report. We will also provide a status update on the government’s implementation of Professor Coaldrake’s recommendations.

This report will also include commentary on our annual assessment of the quality and effectiveness of internal controls of key entities. This will include our assessment of general information technology controls.

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 Debt Retirement Fund that was established to offset state debt.

The state borrows money to fund its longer-term commitments, including investment in major infrastructure projects. The government also has several long‑term liabilities such as superannuation and leave entitlements and obligations under various insurance schemes.

These reports will examine how the Queensland Government is managing its debt and investments and will include insights into what the government has invested in and how the investments are managed.

They 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.

These reports 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, Queensland pumped hydro, 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 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.

These reports analyse the education entities’ financial performance and position. They will provide insights into education entities’ recovery from COVID-19 and in meeting the educational requirements and needs of population growth in Queensland’s regions.

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.

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

They will provide insights into how the health system is recovering from the demands of COVID-19, an increasing and ageing population, and changing health needs.

This report will also include commentary on our annual assessment of the quality and effectiveness of internal controls of key health entities. This will include our assessment of general information technology controls. Each year our reports will build on any focus areas from previous health reports.

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. These reports summarise the audit results of Queensland’s 77 councils and the entities they control.

These reports will also include the results of our assessment of councils’ financial statement preparation processes, internal controls, and financial sustainability.

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.

This report will also include commentary on our annual assessment of the quality and effectiveness of internal controls of local governments. This will include our assessment of general information technology controls.

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.

Given the importance of ports and water supply in Queensland’s regions, these reports will include an analysis of the port and water entities’ financial performance and position.

These reports 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.

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.

These reports analyse the energy entities’ financial performance and position and provide insights into the transition to renewable energy and the impact on energy entities’ profit and security of energy supply.

Each year our report will build on any focus areas from our previous energy reports.

Culture is an integral part of any entity. A good culture can drive success. A poor culture can lead to failure. The Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry highlighted that poor organisational culture can allow, and even drive, misconduct. 

Professor Coaldrake’s report, Let the sunshine in, highlighted several issues about the culture of Queensland’s public sector. This included a culture tolerant of bullying and a lack of transparency about government decisions and performance.

Consultants and contractors can provide expert advice, knowledge, and ideas about government policy and specific challenges. They can also help deliver key programs that government could otherwise not deliver. However, an overreliance on contractors can be costly and may have detrimental impacts, such as a loss of capacity and capability across the public sector.

In his report Let the sunshine in, Professor Coaldrake recommended that departments should more robustly account for the benefits derived from engaging consultants and contractors, with regular monitoring by the Auditor-General.

A shortage of skills and labour is placing significant pressure on public sector entities and private organisations across the state, nationally, and internationally. The impact of the COVID-19 pandemic and international border closures have contributed to the problem.

Skills and labour shortages also have social and economic impacts. The flow-on effects of COVID-19, along with the changing economic landscape have created challenges in many occupations, including those related to health and teaching, and there are continuing shortages in technician and trade occupations.

Enabling schools with digital technology and teachers with digital skills means expanding the learning environment. It entails using new and innovative ways to provide teaching services through a mix of physical and digital learning environments.

It is important that the Department of Education (the department) has strategies in place to ensure digital literacy is embedded in the way schools operate.

In our audit Enabling digital learning (Report 1: 2021–22), we presented key facts about the department’s technology infrastructure and the connecting parts at the school end.

In this new audit, we will build on this information and present key facts about the use of emerging educational technology in schools, and teacher capacity and capability.

Hospital and health services’ (HHSs’) boards oversee the quality and safety of hospital and health services. There are 16 HHS boards in Queensland.

Mackay Hospital and Health Board was stood down in September 2022 following an investigation that found multiple examples of substandard clinical care and poor management of safety and quality. The Queensland Government is now implementing recommendations as a matter of urgency to strengthen safety and quality processes.

Greenhouse gases have environmental, social, and health impacts.

Since 1970, CO2 emissions have increased by approximately 90 per cent. The Queensland Government has committed to achieving net zero emissions by 2050 under the Queensland Climate Action Plan.

The Queensland Government reports on its environmental, social and governance (ESG) commitments in its Queensland Sustainability Report.

Many public sector entities rely on the dedication of tens of thousands of volunteers. Volunteers connect people and provide critical services. In recent years, volunteers have also been pivotal with the Care Army assisting during the COVID-19 pandemic, and the volunteer rural fire brigades assisting during the 2019 bush fires.

The Queensland Plan’s community target is to have the highest rates of volunteering and community participation in Australia.

In October 2022, the Queensland Government announced changes to the way emergency services are delivered in Queensland. This will include the transfer of State Emergency Service to the Queensland Police Service.

Cyber security risk is one of the top 3 threats to businesses. The cost of cyber security breaches can be significant, in addition to loss of trust and reputation.

The Australian Cyber Security Centre reported that ransomware attack is the most significant threat facing Australian businesses and governments. They cost the Australian economy up to $2.59 billion annually.

Natural disasters can have devastating impacts. They can cause psychological distress, physical injury, and loss of life. They can also have significant impacts on our economy, infrastructure, and the environment. 

Queensland has suffered more economic damage from natural disasters than any other state or territory. In November 2022, the Climate Council reported that disasters had cost Queensland approximately $30 billion since 1970.

Entities need to work together, with the community, to prepare for natural disasters. They need to plan effectively and build capability and capacity to respond to disasters. They also need to develop appropriate strategies to minimise the impact of natural disasters when they occur.