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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

This report summarises the audit results of Queensland’s state-owned energy entities. These entities generate, transmit, and distribute electricity for Queensland, and provide retail services to regional residential, commercial, and industrial customers. 

In relation to these energy entities, the Queensland Audit Office (QAO) found:

• their financial statements are reliable and comply with relevant reporting requirements
• all entities met the legislative deadlines for signing their financial statements
• financial results for entities were varied with 4 achieving a profit and 2 incurring losses.

The QAO reported on the status of recommendations made in Auditor-General Report 5: 2023-24 – Energy 2023 to strengthen information systems controls for energy sector entities. The QAO found that while it had continued to identify internal control deficiencies (particularly in relation to active directory and security configuration), the number of deficiencies raised reduced by more than half compared to previous years. 

The QAO also provided an update on Energy Queensland’s digital transformation program and current developments in Queensland’s energy sector, including the recent revenue determination of the Australian Energy Regulator, new obligations for climate-related financial disclosures commencing in 2025-26 and the Queensland Energy Roadmap. 

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.

On 11 December 2025, the Auditor-General tabled this report, and it was referred to the committee by the Committee of the Legislative Assembly for consideration.

Committee’s report

The committee report will be published here after it has been tabled.