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.
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.
Queensland's state and local government owned water entities form part of the state's water supply chain. Comprising bulk water suppliers, retailers, distributors, local governments, and smaller water boards, these entities provide water to households, agriculture, mining, electricity generation, tourism, and manufacturing industries.
The state government's six rail and port entities provide Queensland with access to passenger and freight transport facilities, generate profit, and benefit the public.
The four main energy entities—Stanwell Corporation Limited, CS Energy Limited, Queensland Electricity Transmission Corporation Limited (trading as Powerlink), and Energy Queensland Limited (EQL)—and 31 subsidiaries owned by the Queensland Government form part of the east coast national electricity grid. They are part of a supply chain that comprises generation, transmission, distribution, and retail.
Achieving intended sentence outcomes depends on how efficiently and effectively the court's prison sentence is administered.
This audit follows up on the three recommendations QAO made in Monitoring and reporting performance (Report 18: 2013–14), which was tabled in June 2014.
Public sector entities must report publicly on their performance as part of their accountability obligations. This demonstrates their effective stewardship and responsible use of taxpayer‑funded resources.
Queensland's 77 councils provide vital infrastructure services that help grow local economies. They deliver roads, water, and sewerage services to an estimated 4.8 million people. Many also provide their communities with public open space, cleaning services, and cultural facilities such as museums and libraries. A small number operate childcare centres and other businesses.
Procurement of services and supplies makes up a significant proportion of expenditure for Queensland Government departments. During 2015–16, 21 government departments and 16 Hospital and Health Services made around 2.1 million separate payments to procure about $10 billion of supplies and services from 33 903 suppliers (excluding capital spend). This is about 18 per cent of their total expenditure.
Freight transport plays a significant role in the Australian economy with transport businesses moving freight long distances by road between Australia's widely spread population centres. Half a million registered heavy vehicles operated in Australia in 2012, and the need for freight transport continues to grow.
Children can benefit in many ways by participating in a quality kindergarten program before starting formal schooling. The National Partnerships Agreement on Early Childhood Education was established in 2009 by Australian, state and territory governments in recognition of the importance of kindergarten. The Government is subsidising kindergarten programs through the Queensland Kindergarten Funding Scheme (QKFS). This report examines how well the QKFS supports universal access to quality kindergarten services for Queensland children.