Published: June 2023
Sector: State entities

Restructures of government functions (referred to as machinery of government changes) often occur after an election. The changes usually result in the transfer of specific functions and legislative responsibilities from one department to another. This also involves the transfer of assets and liabilities between departments. 

Our checklist provides an overview of the main areas departments face in implementing changes. It is a valuable starting point for all agencies, and covers general governance and organisational issues, and financial management issues.

We updated this checklist as part of our report Implementing machinery of government changes (Report 17: 2022–23). It supersedes the Queensland Audit Office’s original checklist published in 2015.