We select audit topics that matter most to Queensland. Our planning approach helps identify the risks and opportunities facing public service delivery, and we align our audit topics in response. In this blog, we share our high-level overview of the Queensland Budget 2024–25 and explore how key budget initiatives relate to the upcoming audits and reports to parliament in our Forward work plan 2024–27. We don’t audit the state budget, but we do use it to help inform our audit program.
How will QAO consider these results in future audits?
Each year, QAO develops a 3-year forward work plan to share our planned audit topics and reports to parliament with our clients and stakeholders. As part of our planning, we identify ‘focus areas’ that guide our work across all our services, including performance and assurance audits and the results of our financial audits.
The following table identifies how key aspects of the Queensland budget relate to the focus areas we identified in our Forward work plan 2024–27.
Economic risk and response |
Budget announcement | QAO reports |
|---|
Financial measures - Budget forecasts a move from a surplus in 2023–24 to a deficit in 2024–25
- $11.2 billion in concessions in 2024–25, including $3.7 billion to support cost of living for Queenslanders
- Borrowings increase by $15.2 billion in 2024–25 and $49.4 billion by 2027–28
Industry attraction - $110 million over 5 years to lead implementation of the Queensland Battery Industry Strategy
| - Central agencies’ coordination of the state budget (2024–25)
- Government grant report #3 (2026–27)
- State entities (annual)
- Managing Queensland’s debt and investments (annual)
- Energy (annual)
|
Healthy and safe Queenslanders |
Budget announcement | QAO reports |
|---|
Health - $2.2 billion in capital investment in 2024–25
- $1.1 billion in 2024–25 to improve the flow of patients and create additional bed capacity
- $325 million to address inequity in health and wellbeing outcomes for First Nations Queenslanders
- $248 million over 4 years to address gender-based health inequity
- $222 million over 4 years to address Queensland Health workforce challenges
- $203 million over 6 years to address recommendations from the Commission of Inquiry into Forensic DNA Testing in Queensland
| - Health (annual)
- Delivering forensic medical examinations (follow-up audit) (2024–25)
- Accessing mental health services (2025–26)
- Ensuring the quality and safety of health services (2025–26)
|
Community safety - $1.3 billion over 5 years under the Community safety plan for Queensland
- $271 million to meet the increased cost of safely managing prison operations
- $261 million to deliver a therapeutic operational model at the Woodford Youth Detention Centre
- $234 million over 5 years to Victims Assist Queensland to support victims of crime
- $154 million over 4 years for the state-funded domestic, family, and sexual violence sector
- $79 million over 4 years as part of the Camera Detected Offence Program
| - Preventing prisoners from reoffending (2025–26)
- Reducing road fatalities (2025–26)
- Managing volunteer services (2026–27)
|
Sustainable communities and environment |
Budget announcement | QAO reports |
|---|
Childhood development, education and training - Over $1 billion over 5 years to support a high-performing state education system
- $1.3 billion in 2024–25 to support capital projects
- $502 million for the Putting Queensland Kids First plan
- $203 million over 2 years as part of the Good Jobs, Great Training: Queensland Skills Strategy 2024–2028
| - Protecting students from bullying (2024–25)
- Managing the supply of teachers (2024–25)
- Education (annual)
- Reducing labour and skill shortages (2026–27)
|
Housing and homelessness - $3.1 billion investment into the whole-of-system housing plan, Homes for Queenslanders
- $1.7 billion over 5 years towards housing and homelessness services and responses
- Additional funding of $1.4 billion over 4 years towards the delivery of new social housing
| - State entities (annual)
- Follow-on audit: Licensing builders and building trades (2025–26)
- Planning for liveable communities (2026–27)
|
Regions - $18.6 billion in capital projects outside of the Greater Brisbane region in 2024–25
- $1.1 billion Works for Queensland program to support local governments outside South East Queensland
| - Queensland’s regions (annual)
- Local government (annual)
- Enhancing the sustainability of local governments (2025–26)
|
Waste management and water quality - Funding of $248 million over 5 years for continued delivery of the $2.1 billion Waste Package
- $88 million over 3 years, held centrally, to complete stage 1 of the Cairns Water Security Program
- $47 million over 3 years to support Burdekin Shire Council for stage 1 of a water treatment plant in Ayr
| - Reducing landfill waste (2024–25)
- Managing Queensland’s regional water quality (2024–25)
|
Natural disasters - $100 million over 3 years from the Disaster Recovery Funding Arrangements Efficiencies, jointly funded by the Queensland and Australian governments
| - Mitigating risks from future floods (2025–26)
|
Infrastructure investment |
Budget announcement | QAO reports |
|---|
Brisbane 2032 Olympic and Paralympic Games - $7.1 billion for venue infrastructure over 9 years
- Forecast expenditure for the venues’ infrastructure over 4 years to 2027–28 is $3.2 billion
- $72 million over 4 years for delivery of the Queensland Academy of Sport 2032 High Performance Strategy
- $62 million over 4 years for the preparation of Project Validation Reports and establishing the Games Venue and Legacy Delivery Authority
| - Preparing for the Brisbane Games (2024–25)
- Olympic and Paralympic Games report #2 (2026–27)
- Major projects (annual)
|
Energy - Capital investment of $26 billion over 4 years to deliver the Queensland Energy and Jobs Plan:
- $16.5 billion for renewable energy and storage projects
- $8.5 billion for transmission infrastructure
- Portfolio's capital program for 2024–25 is $8.7 billion
| - Transferring risk in infrastructure projects (2024–25)
- Defending critical infrastructure from cyber risk (2026–27)
- Major projects (annual)
- Energy (annual)
|
Transport - $6.9 billion in 2024–25 towards transport infrastructure across the state including:
- $786 million for the Queensland Train Manufacturing Program
- $650 million for Coomera Connector (stage 1)
- $588 million to replace, renew, and upgrade rail infrastructure, rollingstock, buildings, facilities, and other network assets
- $500 million for Logan and Gold Coast Faster Rail
- $455 million for Cross River Rail
- $308 million for Gold Coast Light Rail (stage 3)
- $272 million towards implementing the European Train Control System Signalling Program: Phase 1
- $166 million towards station accessibility upgrades
| - Transferring risk in infrastructure projects (2024–25)
- Defending critical infrastructure from cyber risk (2026–27)
- Reducing road fatalities (2025–26)
- Ensuring disability access to transport (2026–27)
- Major projects (annual)
|
Technology risk and opportunities |
Budget announcement | QAO reports |
|---|
Cyber security and IT - $50 million for the Queensland Government Customer and Digital Group's Cyber Security Unit (CSU) to prioritise critical cyber security initiatives
- $84 million over 5 years from 2023 for implementation of the Queensland Quantum and Advanced Technologies Strategy
- $72 million over 5 years to enhance government services through technological investments
| - Overseeing the use of artificial intelligence (2024–25)
- Managing third party cyber security risks (2025–26)
- Defending critical infrastructure from cyber risk (2026–27)
|
*We did not include our focus area of governance of government due to the nature of the risks in these areas not directly relating to the state’s budget.
We hope this blog provides a useful overview of Queensland’s budget and how we consider it as part of our service delivery.
Further resources
