Reports to parliament

You are here

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.

Investing for Success

(Report 12: 2017–18)

Education and Housing

Australia's student performance has been declining on international scales since 2000, despite state and federal governments investing more in schools.

Queensland's Investing for Success initiative, formerly named Great Results Guarantee, is a needs-based funding model for Queensland state schools. The Department of Education allocates this federal funding to schools through specific student characteristics (for example, students with a disability or refugee status) and school characteristics (for example, remote locations). The department encourages principals to make decisions about how to spend this funding based on the needs and input of their local school communities.

This audit assessed whether Investing for Success has been effective in supporting students, particularly those most in need, to achieve improved education outcomes. It also assessed whether the Department of Education, and schools, have used the funding in an economical way.

Queensland state government: 2016–17 results of financial audits

(Report 11: 2017–18)

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

We categorise these entities into three sectors. The general government sector provides public services for the collective benefit of the community. Public non-financial corporations provide goods and services that are trading, non-regulatory, or non-financial in nature. And public financial corporations provide financial services.

Each year, the Treasurer prepares the Queensland Government’s consolidated financial statements. These statements provide a complete view of the performance and position of the state government.

In this report, we assess the position, performance and financial sustainability of the Queensland Government. Our analysis helps users of the financial statements to understand and use the statements by clarifying the financial effects of significant transactions and events during the year. Additionally, our analysis alerts users to future challenges, including existing and emerging risks the government faces.

Finalising unpaid fines

(Report 10: 2017–18)

Community Services

Public sector entities issue fines to penalise people who have deliberately or inadvertently broken the law, and to deter them from committing similar offences.

The challenge for the issuing and collection entities is in efficiently and effectively finalising those fines that remain unpaid, particularly for those people who refuse to cooperate or pay. These people account for a significant amount of outstanding fines debt owed to the state, and enforcing this debt can be difficult and costly.

This audit assessed the effectiveness and efficiency of public sector entities in finalising unpaid fines.

Energy: 2016–17 results of financial audits

(Report 9: 2017–18)

Energy and Natural Resources

In Queensland, most electricity is generated, transmitted, and distributed by state government owned corporations. These include four main energy entities, and 31 subsidiaries including Ergon Energy Queensland.

Stanwell and CS Energy are Queensland's electricity generators. Powerlink transmits electricity from generators to distributors, and owns Queensland's transmission network. Energy Queensland Limited (which includes Ergon Energy and Energex) distributes electricity to consumers from the transmission network using its distribution networks. Electricity retailers, including Ergon Energy Queensland, then purchase electricity and sell it to households and businesses.

Confidentiality and disclosure of government contracts

(Report 8: 2017–18)

Central Agencies and Financial Services

The Queensland Government has adopted a model of openness through the routine release of information to the public. The government aims to make information available to the public as a matter of course, unless there are compelling reasons for keeping it confidential.

While confidentiality provisions are required for government to protect sensitive information for itself and its stakeholders, inappropriate use can reduce transparency and public trust in government. 

Health: 2016–17 results of financial audits

(Report 7: 2017–18)


As the demand for health services across the state increases, entities within Queensland’s public health sector are looking for ways to increase their efficiency in delivering services, while also improving the quality of care.

Queensland’s public health sector consumes 29 per cent of the state budget. It funds the Queensland Ambulance Service, and, combined with Australian Government funding, public hospital and health services across the state. The sector includes the Department of Health and 16 hospital and health services, three health statutory bodies and their controlled entities, 13 hospital foundations, and three primary health networks that are considered controlled, or jointly controlled, Queensland public sector entities.

Fraud risk management

(Report 6: 2017–18)

Central Agencies and Financial Services

Recent fraud attempts in the Queensland public sector highlight the need for agencies to implement effective fraud control measures.

To effectively manage and identify fraud risks, agencies need to examine their business environments to understand its potential exposure to fraud. Agencies that do not dedicate sufficient time and resources to understanding their fraud risks, can be exposed without realising it.

This audit assessed if agencies appropriately identify and assess fraud risks, and apply appropriate risk treatments and control activities to adequately manage their exposure to fraud risks.

The report also includes better practice statements for fraud risk management, common fraud risks, and guidance for conducting a fraud risk susceptibility analysis. We have also published a fraud risk assessment and planning tool to help agencies idenitfy, record and monitor fraud risks. You can download the tool by clicking 'Download better practice guide' on the left-hand menu.  

Water: 2016–17 results of financial audits

(Report 5: 2017–18)

Energy and Natural Resources

In Queensland, water is primarily used by households, agriculture, mining, electricity generation, tourism, and manufacturing industries. Queensland’s state and local government owned water entities provide water throughout the state, and comprise bulk water suppliers, retailers, distributors, local governments, and smaller water boards.

Within South East Queensland, Seqwater sells treated bulk water to 12 local council regions, either directly to councils or through Distributor-Retailer Authorities (Unitywater and Queensland Urban Utilities).

Outside of South East Queensland, SunWater operates much of the bulk water infrastructure that supplies irrigators and industrial customers. For retail customers, water is sourced, treated and distributed by local government owned infrastructure (water boards). These water boards also provide bulk water to large irrigators and industrial customers. 

Integrated transport planning

(Report 4: 2017–18)

Water and Infrastructure

Governments use transport plans to define their policies, goals and designs for how they intend to successfully move people and goods now and in the future.

Queensland’s transport plans must address many challenges—from mobility issues on peak commuting routes in South East Queensland and access issues in regional areas, to rapidly changing consumer expectations and new technology. In addition, the Queensland Government forecasts a 54 per cent growth in South East Queensland’s population by 2041. This growth will increase pressure on the existing transport network and require additional investment in new transport infrastructure.

Rail and ports: 2016–17 results of financial audits

(Report 3: 2017–18)

Water and Infrastructure

The state’s six rail and port entities deliver a wide range of services, providing passenger and freight facilities to generate profit and benefit the public. These entities include the Queensland Rail Group (including Queensland Rail Transit Authority and Queensland Rail Limited), Far North Queensland Ports Corporation Limited, Port of Townsville Limited, North Queensland Bulk Ports Corporation Limited, and Gladstone Ports Corporation Limited.

Queensland Rail Group is Queensland’s railway manager and operator, servicing the passenger, tourism, resources and freight customer markets across more than 6 500 kilometres of track and third-party access.

The port entities are part of Queensland’s network of 20 ports, which ranges from small community ports to large coal export terminals and a capital city multi-cargo port. The four government-owned port corporations manage 19 of these ports, and a private company manages the Port of Brisbane.