Reports to parliament

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We produce reports to promote accountability and transparency in government. Our reports are tabled in parliament and contain the results of our financial and performance audits.

All of the reports we table are also available on the Queensland Parliament website. Please visit their website or contact us if you would like access to an earlier report.

Education: 2017–18 results of financial audits

(Report 19: 2018–19)

Education and Housing

Entities within the Queensland public education sector aim to help individuals make positive transitions from early childhood through to all stages of schooling, providing them with the knowledge and skills to prepare them for further education, training, or the workforce. However, these entities continue to face challenges, including changes to grant funding, competition for students, and modern learning styles that require flexible learning spaces and technology.

The education sector, for the purposes of this report, includes the Department of Education; Department of Employment, Small Business and Training; the seven public universities; eight grammar schools; and TAFE Queensland.

This report summarises the results of our financial audits of the education sector entities at their respective balance dates.

Local government entities: 2017–18 results of financial audits

(Report 18: 2018–19)

Local Government

Queensland’s 77 local governments (councils) and the entities they control provide services to nearly 5 million Queenslanders. The councils vary widely in their size and location and in the broad range of services they provide—from delivering key community services such as roads, water, sewerage, and waste management, to providing banking, retail, cultural, and recreational services.

This report summarises the financial audit results of the 77 Queensland local governments for the financial year ending 30 June 2018. It also summarises the financial audit results of the 83 entities they control that produced financial statements.

Managing consumer food safety in Queensland

(Report 17: 2018–19)

Local Government

Food safety is an important aspect of public health and wellbeing. Breaches in food safety can result in illness, hospitalisations, and in extreme cases, deaths. In Australia, approximately 5.4 million cases of foodborne illness cost the community $1.2 billion each year.

Since 2010, the number of licensed food businesses in Queensland has increased by 27 per cent. This, coupled with emerging food business innovations (such as market stalls, shared commercial kitchens, food trucks, and online delivery services), has placed huge demands on food regulators.

Follow-up of Maintenance of public schools

(Report 16: 2018–19)

Education and Housing

The Department of Education is responsible for providing a safe working and learning environment for its staff and students in its schools across Queensland.

The number of students in Queensland state schools has grown by 6.5 per cent since 2014. The department must plan accordingly to build new classrooms and schools, and consider when to renew buildings no longer suited to a modern curriculum and maintain existing buildings to an appropriate standard.

In Maintenance of public schools (Report 11: 2014–15), we found that the department was not maintaining its schools to its own standards and requirements. This was due to historical underfunding of maintenance, which created a backlog of repairs and other corrective maintenance tasks. This then consumed almost all available recurrent funds set aside for maintenance.

Follow-up of Oversight of recurrent grants to non-state schools

(Report: 15: 2018–19)

Education and Housing

The non-state schooling sector is an important part of Queensland’s education sector, representing diverse education philosophies and religious and other organisational affiliations.

The Department of Education, on behalf of the state and Australian governments, provides a recurrent grant of more than $600 million annually to governing bodies to operate non-state schools. To qualify, these schools must submit to the Non-State Schools Accreditation Board, which is a statutory body that reports directly to the Minister for Education.

Queensland state government: 2017–18 results of financial audits

(Report 14: 2018–19)

Education and Housing
Central Agencies and Financial Services
Water and Infrastructure
Community Services
Local Government
Energy and Natural Resources

Most public sector entities, including departments, statutory bodies, and government owned corporations and the entities they control, prepare annual financial statements and table these in parliament. Each year the Treasurer also prepares consolidated state government financial statements. The consolidated state government financial statements separately disclose transactions and balances for the general government sector and the total state sector.

The general government sector is part of the total state sector, which also includes public financial corporations and public non-financial corporations. Public financial corporations are government-controlled entities, which borrow and invest on behalf of the state government and public sector entities. Public non-financial corporations are government-controlled entities engaged in producing market goods and providing non-financial services including energy generation and distribution, water distribution, and rail and port services.

Health: 2017–18 results of financial audits

(Report 13: 2018–19)


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.

Market-led proposals

(Report 12: 2018–19)

Central Agencies and Financial Services
Community Services
Local Government

Market-led proposals are proposals from the private sector that seek an exclusive commercial arrangement with government to deliver a service or infrastructure to meet a community need. They always include a role for government, such as providing access to government land, assets, information, or networks. In return, market-led proposals are expected to provide benefits to government and/or the Queensland community.

Market-led proposals are suited to projects that can be funded by the private sector and that are of low cost and low risk to the Queensland Government.

Transport: 2017–18 results of financial audits

(Report 11: 2018–19)

Local Government

Queensland’s seven transport entities play a critical role in delivering a single integrated transport network that connects Queensland’s people, and facilitates a growing economy.

Direction and oversight of the state’s transport sector is provided by the Department of Transport and Main Roads (DTMR). The department’s primary role is to plan, manage and deliver Queensland’s integrated transport environment to achieve sustainable transport solutions for road, rail, air and sea. DTMR also provides oversight of Queensland Rail Group and Port entities. Queensland Rail Group is Queensland’s railway manager and operator, servicing the passenger, tourism, resources and freight customer markets. The port entities are part of Queensland’s network of 19 ports, which ranges from small community ports to large coal export terminals and a capital city multi-cargo port.

Digitising public hospitals

(Report 10: 2018–19)

Local Government

The Queensland healthcare system is transforming to meet the pressures of an ageing population, the growing burden of chronic conditions, and changing consumer expectations.
In a digital hospital, processes are streamlined to create a ‘paper light’ approach, integrating electronic medical records (ieMR) with clinic devices, workflows, and processes. An electronic medical record is one of many applications that contribute to a digital hospital. The government has set a target for twenty-seven hospitals to fully implement the ieMR solution by June 2020.
Electronic medical records provide timely, accessible and legible information about patients at the point of care. It also provides the foundation for future transformations in health care delivery, like the ability to gain greater insights and decision support from the system’s data to improve the quality of patient care and operational efficiencies.