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Committee’s report

The committee tabled its Report No. 21, 58th Parliament - Consideration of Auditor-General Report 3: 2025-25 - 2025 status of Auditor-General's recommendations on 19 February 2026.  

Overview

Role of the Auditor-General 

The role of the Auditor-General is to provide Parliament with independent assurance of public sector accountability and performance. This is achieved through reporting to Parliament on the results of its financial and performance audits.

About the Auditor-General Report

In this report, the QAO shares insights from their analysis of entities’ reported progress against the recommendations made by the QAO in its performance audit reports. They highlight common challenges and opportunities for the public sector and how entities can improve their systems and practices.

The QAO asked 79 public sector entities, including local governments, to self-assess their progress in implementing 362 individual recommendations from 36 performance audits reported to parliament.

The QAO noted:

• in terms of the outstanding recommendations, those relating to strategic and operational planning have been implemented the least, followed by information systems and data management recommendations, and workforce capability and planning recommendations
• there remain 12 recommendations from Auditor-General Report 12: 2016-17 - Forecasting long-term sustainability of local government on which limited progress has been made.

In respect of recommendations made between 2016-17 and 2023-24, the QAO found 43 per cent of audit recommendations were fully implemented, 52 per cent were partially implemented, 4 per cent had not been implemented and 1 per cent were no longer applicable.

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 Auditor-General tabled this report on 8 October 2025. The Committee of the Legislative Assembly referred this Auditor-General report to the committee on 16 October 2025 for consideration.