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Committee’s report

The committee tabled its Report No. 9, 58th Parliament – Consideration of Auditor-General Reports to Parliament on 19 June 2025. 

Overview

Role of the Auditor-General 

The committee has considered Auditor-General Report 11: 2024-25 – State entities 2024 and has determined to take no further action in relation to the report. Further details are included in the committee's Report No. 9, 58th Parliament – Consideration of Auditor-General Reports to Parliament.

About the Auditor-General Report

This report summarises the audit results of 236 Queensland state government entities, including the 21 core government departments.

The QAO found State entities’ 2023–24 financial statements are reliable and comply with relevant laws and standards. Ministers improved the timeliness – and therefore relevance for the public – of their annual reports (including financial information). They tabled them about 7 days earlier than last year.

The report states that the total state sector moved from a net operating surplus of $11.1 billion in 2022–23 to a net operating deficit of $1.5 billion in 2023–24. This $12.6 billion decline was mostly due to higher levels of expenditure, including $8.5 billion for cost-of-living measures. Total revenue remained largely consistent with last year.

The QAO also found that Entities are increasingly relying on new technologies and facing heightened risks of cyber attacks. We found new control deficiencies in the systems across all state entities. The QAO indicated that they were seeing recurring issues, not just in how access is controlled, but also in how risks are managed where information systems or data processing is managed by vendors external to government. QAO stated that because all entities need to strengthen these controls, they have created a new, dedicated chapter on information systems.

The QAO reported that entities need to improve their controls over payroll, accounts payable and expenditure, and procurement and contract management. Entities must have strong robust controls to reduce their exposure to fraud, legal, and reputational risks. Effective controls also ensure accountability and reduce the risk of overspending. Strong governance also plays an important part in good internal controls with significant deficiencies related to governance identified at Gladstone Ports Corporation Limited.

Referral to Committee 

Standing Order 194B provides that the Committee of the Legislative Assembly shall as soon as practicable after a report of the Auditor-General is tabled in the Assembly refer that report to the relevant portfolio committee(s) for consideration.  

The committee is responsible under section 94 of the Parliament of Queensland Act 2001 for assessing the integrity, economy, efficiency and effectiveness of government financial management by examining government financial documents and considering reports of the Auditor-General.

The Committee of the Legislative Assembly referred this Auditor-General’s report to the committee on 1 May 2025.