This section is about our Forward work plan for 2024–27 and the status of audits that are in progress.
Our independent assurance helps parliament, the community and other stakeholders understand whether public sector entities and local governments are delivering their services effectively, efficiency, economically, and in accordance with legislative requirements.
Our insights and recommendations help entities improve their financial management and service delivery.
To ensure we select audit topics that matter most to Queensland, we apply a strategic planning approach. This involves assessing the critical risks and issues facing public service delivery and aligning our planned audit activity in response.
We prepare a forward work plan 3 years ahead to ensure transparency around our work. We review the plan annually to ensure that we focus on the right topics and conduct them at the right time.
Sometimes, new audits are added after our plan is published. We reflect these changes in the table below throughout the year.
We welcome your suggestions for potential audit topics and your contributions to any audits in progress.
2026–27
Most public sector entities prepare annual financial statements and table these in parliament. Our reports summarise the results of audits of Queensland state government entities, including government departments. These reports will also analyse the Queensland Government’s financial performance and position and highlight the main transactions for the year.
Entities report to us on their progress in implementing recommendations from our performance audit reports. Each report will highlight common themes across recommendations and provide insights into the progress reported by entities.
Each year our reports will also provide a further update on outstanding recommendations (recommendations not implemented or partially implemented) identified in our previous reports.
These reports will examine how the Queensland Government is managing its debt and investments and will include insights into what the government has invested in and how the investments are managed.The government holds significant investments that may be used to meet the state’s long-term liabilities or to fund future government initiatives. An example is the Debt Retirement Fund that was established to offset state debt.
These reports will provide insights into the status of major infrastructure projects of the state and local governments across Queensland’s regions. We will also provide data and analysis of the planning, coordination, and delivery of the state’s capital program.
These reports analyse the education entities’ financial performance and position and include assessments of their internal controls, and financial sustainability. They will also provide insights into education entities’ asset management and in meeting the educational requirements and needs of population growth in Queensland’s regions.
These reports analyse the health entities’ financial performance and position and include assessments of their financial statement preparation processes, internal controls, and financial sustainability.
Queensland's local governments – councils – are the first line of connection to communities, providing Queenslanders with a wide range of services such as roads, water and waste, libraries, and parks. These reports summarise the audit results of Queensland’s 77 councils and the entities they control.
These reports will analyse data on state and local government service delivery and support for Queensland’s regions, and consider other regional growth and sustainability measures, including employment and economic activity.
Given the importance of ports and water supply in Queensland’s regions, these reports will include an analysis of the port and water entities’ financial performance and position.
These reports analyse the energy entities’ financial performance and position and provide insights into the transition to renewable energy and the impact on energy entities’ profit and security of energy supply.