The report presents the results of a performance management systems audit conducted under the authority of the Auditor-General Act 2009 into the systems to provide the information required to make good regulation in Queensland.

The objective of the audit was to determine whether agencies have appropriate systems in place to assess options or alternatives to regulation, and the need for, and impact of, proposed regulations and amendments to existing regulations. In addition, the audit assessed the level of compliance of explanatory materials of a sample of primary and subordinate regulations with the Legislative Standards Act 1992 (LSA) and the Statutory Instruments Act 1992 (SIA).