In south-east Queensland, the Queensland Bulk Water Supply Authority (trading as Seqwater) sells raw and manufactured treated drinking and recycled bulk water to three state-owned water distributors and three local governments to distribute to their customers. Outside south-east Queensland, public sector surface water storage infrastructure (dams) is owned by the state through SunWater Limited and water boards and by local government councils.

This report contains the results from our financial audits of the entities whose primary business activity is to supply water, except for water boards. It also summarises the factors affecting their financial performance, position and sustainability.