Report 13: 2018–19
Report type

Audit Objective

This report summarises the results of our 2017–18 financial audits of the entities in the Queensland public health 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.

Audit results

We issued unmodified audit opinions for the financial statements of each health sector entity. Readers can rely on the results in the financial statements. All audits were completed within the legislative timeframe.

This year, Queensland Health entities (including the Department of Health (DoH) and the hospital and health services (HHSs)) improved their year end close processes, allowing them to produce high-quality financial statements in a timely manner. More Queensland Health entities completed their asset valuations and prepared draft financial statements by the dates agreed with us. Fewer Queensland Health entities made amendments to the values reported in their draft financial statements.