The audit objective was to assess whether the Department of Defence's (Defence's) arrangements for the operation and maintenance of the Mulwala and Benalla facilities beyond June 2020 were established through appropriate processes and in accordance with the Commonwealth Procurement Rules (CPRs).

The Auditor-General responded on 20 August 2021 to correspondence from Mr Julian Hill MP dated 26 July 2021, requesting that the Auditor-General conduct an investigation to examine the efficiency, effectiveness, quality and integrity of partner visa processing by the Department of Home Affairs. 

The Auditor-General has received follow-up correspondence from Mr Julian Hill MP dated 27 August 2021.

The objective of the audit was to assess the effectiveness of the implementation of the revised export control legislative framework by the Department of Agriculture, Fisheries and Forestry.

The objective of this audit was to examine whether the Humanitarian Settlement Program (HSP) is being delivered effectively. 

The objective of this audit was to assess the effectiveness of Defence’s design and implementation of arrangements to select a preferred Strategic Partner for the Future Submarines Program.

The audit objective was to assess the Department of Social Services and the Department of Human Services’ administration of Disability Support Pension eligibility and review processes.

The objective of the audit was to assess the effectiveness of Defence’s design and implementation of the Base Services contracts.

The objective of this audit was to assess the effectiveness of the Australian Criminal Intelligence Commission’s administration of the Biometric Identification Service project.

This edition of audit insights draws together key learnings from Australian National Audit Office (ANAO) performance audit reports tabled in the Parliament of Australia from July to September 2017. It provides insights into entities’ operational implementation of government policies and frameworks, drawing on a number of common findings and key learnings on policy and program design, governance, performance and impact measurement, and risk management.

The Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 26 September 2020 to 30 October 2020.

The audit objective was to assess the effectiveness of the Department of Veterans' Affairs and Department of Defence's administration of rehabilitation services under the Military Rehabilitation and Compensation Act 2004.

The objective of the audit was to assess the effectiveness of Australian Government-funded aged care services delivered to Aboriginal and Torres Strait Islander people.

Please note: Aboriginal and Torres Strait Islander people should be aware that this website may contain images of deceased people.

The objective of the audit was to assess the effectiveness of the coordination arrangements of key Australian Government entities operating in Torres Strait.

The Auditor-General responded on 29 October 2019 to correspondence from the Hon Joel Fitzgibbon MP dated 1 October 2019, requesting that the Auditor-General conduct an examination of Federal Government drought funding measures. The Auditor-General provided a follow-up response to the Hon Joel Fitzgibbon MP on 24 July 2020.

The audit objective was to assess the effectiveness of the Department of Social Services’ arrangements for managing Disability Employment Services provider agreements.

The objective of the audit was to examine whether the design and early delivery of the Australian Government's $443.3 million partnership with the Great Barrier Reef Foundation has been effective.

The audit objective is to examine the effectiveness of measures taken to strengthen the protection of Australia’s missions and staff overseas.

The objective of this audit was to assess whether the design and administration of the Adult Migrant English Program was effective.

The objective of the audit was to examine the effectiveness of the Department of Defence’s planning, budgeting and implementation of an electronic health records solution for Defence personnel.

The audit objective was to assess the effectiveness of the Australian Taxation Office's processes for estimating and monitoring the costs, savings and benefits associated with the Reinventing the ATO program.

The objective of this audit was to examine the effectiveness of bilateral agreement arrangements between Services Australia and other entities.

The Auditor-General responded on 27 June 2017 to correspondence from Mr Andrew Wilkie MP dated 26 May 2017, requesting that the Auditor-General conduct an audit of Centrelink's automated debt recovery programs.

Information about ANAO events and seminars including the financial and performance reporting forum and the audit committee chairs forum.

The Auditor-General responded on 6 February 2025 to correspondence from Dr Anne Webster MP dated 17 January 2025, requesting that the Auditor-General conduct an investigation to examine whether the Australian Government's Housing Support Program granted funds in accordance with stated criteria. 

The Auditor-General (A/g) responded on 24 September 2015 to correspondence from Senator Glenn Lazarus on 10 September 2015 regarding National Stronger Regions Fund.

The Auditor-General (A/g) responded on 24 September 2015 to correspondence from the Hon Warren Truss MP on 18 September 2015 regarding probity and conflict of interest arrangements in place for the OneSKY Australia programme being led by Airservices Australia.

The acting Auditor-General responded on 24 September 2024 to correspondence from Senator the Hon Richard Colbeck dated 27 August 2024, requesting that the Auditor-General conduct an investigation to examine the COVID-19 Vaccine Claims Scheme.

The Acting Auditor-General responded on 31 May 2017, and the Auditor-General followed-up on 19 July 2017, to correspondence from Mr Stephen Jones MP dated 15 May 2017. Mr Jones MP had requested that the Auditor-General conduct an audit of the Community Development Grants Programme, administered by the Department of Infrastructure and Regional Development, to provide an independent assessment of its administration.

The objective of this audit is to assess the effectiveness of the implementation of procurement reforms — follow on from Auditor-General Report No. 5 2022–23 Digital Transformation Agency’s Procurement of ICT-Related Services.

The Auditor-General responded on 14 December 2016, and followed-up on 19 July 2017, to correspondence from Senator Kakoschke-Moore on 14 November 2016 requesting that the Auditor-General conduct an audit of the National Affordable Housing Agreement (NAHA).

The audit objective was to assess the effectiveness of the Department of Infrastructure and Regional Development's regulation of passenger security screening at Australian domestic airports.

The objective of this audit was to assess the effectiveness of the Department of Immigration and Border Protection’s administration of health services in onshore immigration detention.

The objective of the audit was to assess the effectiveness to date of the Department of Defence's (Defence) planning for the mobilisation of its continuous shipbuilding programs in Australia.

The Auditor-General responded on 22 June 2021 to correspondence from Mr Jason Falinski MP dated 27 May 2021, requesting that the Auditor-General conduct an investigation to examine concerns raised by Mr Falinski's constituent regarding the louvre windows selected by the appointed company for the Department of Defence building project — Cook and Tiroas Barracks, Vanuatu.

The Auditor-General responded on 22 August 2016 to correspondence from Senator Nick Xenophon on 20 May 2016 requesting a performance audit of the Command and Control System selection for the SEA 1000 Future Submarine Project.

The Auditor-General responded on 22 June 2017 to correspondence from Senator Sarah Hanson-Young dated 31 May 2017, requesting that the Auditor-General conduct an audit of the current and historical funding practices of the Catholic Education Commissions.

The Auditor-General has responded on 3 July 2020 to correspondence from the Hon Brendan O'Connor MP dated 11 June 2020, requesting that the Auditor-General consider an audit of the operation of the Small and Medium Enterprises (SME) Export Hubs program. The SME Export Hubs program is administered by the Department of Industry, Science, Energy and Resources. 

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

The Auditor-General responded on 10 September 2021 to correspondence from Mr Adam Bandt MP dated 25 August 2021, requesting that the Auditor-General conduct an investigation into the management of the Beetaloo Cooperative Drilling Program. 

The Auditor-General responded on 17 April 2025 to correspondence from Senator the Hon Michaelia Cash dated 21 March 2025, requesting that the Auditor-General conduct an investigation to examine the Incolink grant. 

The Auditor-General responded on 4 February 2021 to correspondence from Senator Sarah Hanson-Young dated 14 January 2021, requesting that the Auditor-General conduct an audit of the approval of the Yeelirrie uranium mine by the Federal Government in 2019.

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2004–05 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

This report provides a summary of the final audit results of the audits of the financial statements of all Australian government reporting entities, including the Consolidated Financial Statements for the Australian Government.

The Auditor-General responded on 16 June 2021 to correspondence from Senator Malcolm Roberts dated 19 May 2021, requesting that the Auditor-General conduct an investigation to examine the administration of Natural Disaster Relief and Recovery Arrangements programs and funding. 

The Auditor-General responded on 7 June 2021 to correspondence from Senator Sarah Hanson-Young dated 10 May 2021, requesting that the Auditor-General conduct an investigation to examine the federal government’s spending on offsets for the Western Sydney Airport.

The Auditor-General responded on 14 May 2021 to correspondence from the Hon Julie Collins MP dated 20 April 2021, requesting that the Auditor-General conduct further work identifying strategic risks in grants administration within the Agriculture, Water and the Environment portfolio. 

The campaign's objectives are to encourage people to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.

The campaign is a community awareness campaign designed to raise awareness of Australia's quarantine laws and of the particular risks of bringing foreign items into Australia.

First Home Saver Accounts are a new initiative to assist eligible Australians to save for their first home through a combination of government contributions and low taxes, in superannuation style savings accounts with account providers. The campaign will set the context for the new initiative and raise awareness. The campaign elements are to articulate the eligibility criteria, individual obligations, entitlements and accessibility rules, as well as explain the respective roles and responsibilities of account providers and government administrators and regulators.

The overall aim of the National Drugs Campaign is to contribute to a reduction in the uptake of illicit drugs among young Australians, by raising awareness of the harms associated with drug use and encouraging and supporting decisions not to use. It is also intended to encourage young people using methamphetamines to reconsider their use and direct them to relevant support, counselling and treatment services.

The campaign for the National STI Prevention Program is designed to inform young Australians aged 15-29 years about the transmission, symptoms, treatment and prevention of STIs, and encourage safe sexual behaviour to contribute to a reduction in the prevalence of sexually transmissible infections among this age group.

The Digital Switchover campaign aims to provide all Australians with a smooth transition from analogue to digital television by 31 December 2013. The first phase of this campaign aims to raise awareness and provide general information to people about the Digital Switchover. This phase includes the introduction of a labelling scheme, to identify whether TVs are digital ready or require a set top box.

The campaign's objectives are to encourage people, for whom English is not a convenient language, to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.

The campaign's objectives are to encourage people to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.

The campaign's objectives are to raise awareness of the harms and costs to young people, their families, communities and society associated with drinking to intoxication, to encourage young people and their parents to question the acceptability and impact of intoxicated behaviour, to highlight the influence that parental attitudes to alcohol misuse and adult behaviour and drinking to intoxication can have on others and provide referral and support information for those who recognise a need to seek help.

The objective of the Liquids Aerosols and Gels (LAGS) Trials is to assess the capability of various screening technologies to detect explosives in LAGs, with the ultimate objective of providing information to the Australian Government on the effectiveness and efficiency of the screening technology (in aviation security). The proposed public awareness strategy aims to raise awareness of the Trials amongst the travelling public, encourage their participation, and inform them of their rights and obligations during the Trials.

The objective of the Liquids Aerosols and Gels (LAGS) Trials is to assess the capability of various screening technologies to detect explosives in LAGs, with the ultimate objective of providing information to the Australian Government on the effectiveness and efficiency of the screening technology (in aviation security). The proposed public awareness strategy aims to raise awareness of the Trials amongst the travelling public, encourage their participation, and inform them of their rights and obligations during the Trials.

The Auditor-General responded on 11 December 2019 to correspondence from Senator Kimberley Kitching dated 14 November 2019, requesting that the Auditor-General consider undertaking proposed audits of parliamentary departments listed in the work program. 

The report summarises the final results of the audits of the financial statements of Australian Government entities, being the second report this year on financial statements for the period ended 30 June 2003. It complements Audit Report No.61 2002-2003 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2003.

The Auditor-General responded on 2 May 2022 to correspondence from Senator Rex Patrick dated 5 April 2022, requesting that the Auditor-General conduct an investigation to examine the process in making statutory and other senior appointments across the whole government over the six months preceding the application of caretaker conventions prior to the 2022 Federal election. 

The Auditor-General responded on 1 July 2021 to correspondence from the Hon Brendan O'Connor MP and Mr Tim Watts MP dated 5 June 2021, requesting that the Auditor-General consider initiating a performance audit into the use of provisional ICT accreditation within Defence. 

The objectives of the campaign are to increase knowledge and awareness of the Education Tax Refund, the need to keep receipts, eligibility requirements, and how to claim the refund, with the overall objective of encouraging eligible Australians to make a claim for a rebate.

This phase of the campaign (phase two) is designed to communicate information and raise awareness about the First Home Owners Boost amongst potential first home buyers, through limited media (print/ radio/ digital/ outdoor advertisement) supported by marketing collateral.

The Economic Security Strategy (ESS) campaign is intended to inform the community of aspects of the Australian Government's response to the global financial crisis. This component of the campaign is designed to raise awareness, among those for whom English is not a convenient language, of the financial assistance available, in the form of lump sum payments, and of access and eligibility requirements.

The ABHI campaign is an information campaign, largely in cooperation with other states (excl Victoria) which promotes improved public health and reduced incidence of chronic disease. This component of the campaign takes a culturally relevant approach and includes advertising content and messages delivered through Indigenous media channels.

The Economic Security Strategy (ESS) campaign is intended to inform the community of aspects of the Australian Government's response to the global financial crisis. This campaign is designed to raise awareness of the financial assistance, in the form of lump sum payments, including access and eligibility requirements. Phase One is targeted at over five million pensioners, carers, seniors, people with a disability, veterans and families.

The ABHI campaign is an information campaign, largely in cooperation with other states (excl Victoria) which promotes improved public health and reduced incidence of chronic disease. The campaign aims to update public perceptions on lifestyle choices and risk factors leading to obesity and resultant disease. It is anticipated that people will take positive action to be more active and modify their diet, leading to a reduction in instances of diseases.

The objective of the audit was to assess the effectiveness of the administration of the Defence Home Ownership Assistance Scheme by the Department of Defence and the Department of Veterans’ Affairs.

The audit objective was to assess the effectiveness of the Department of the Environment and Energy's award of funding under the 20 Million Trees Programme.

The Auditor-General has responded to a request from Mr Pat Conroy MP dated 28 September 2018, asking that the Auditor-General conduct an audit of aspects of the Government advertising campaign: Powering Forward.

This edition of audit insights covers audit reports tabled in Parliament during the fourth quarter of 2017–18 with a focus on the key learnings relating to cyber resilience. Cyber security is an increasing risk across government and one that requires attention by Accountable Authorities.

Under section 57 of the Financial Management and Accountability Act 1997 (FMA Act) the Auditor-General is required to report each year to the relevant Minister, on whether the financial statements of agencies have been prepared in accordance with the Finance Minister's Orders (FMOs) and whether they give a true and fair view of the matters required by those Orders.

Our interim audits of agencies encompass a review of governance arrangements related to agencies' financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes.

The Auditor-General responded on 19 November 2021 to correspondence from Senator Malcolm Roberts dated 28 October 2021, requesting that the Auditor-General clarify issues relating to the Disaster Recovery Funding Arrangements. 

The Auditor-General received further correspondence about this matter from the Chief Executive Officer of the Queensland Reconstruction Authority, Mr Brendan Moon on 6 June 2022. 

The Auditor-General responded on 29 March 2019 to correspondence from Ms Cathy McGowan AO MP dated 5 March 2019, requesting that the Auditor-General investigate the conduct of a range of parties in relation to the announcement of grants under Round 3, Building Better Regions Fund. 

The objective of the audit was to assess the effectiveness of Indigenous Business Australia’s management and implementation of the Indigenous Home Ownership Program.

The audit objective is to assess the effectiveness of the Department of Defence's management of the Mulwala Redevelopment Project.

The Auditor-General responded on 18 March 2019 to correspondence from the Hon. Shayne Neumann MP dated 19 February 2019 and 14 March 2019.  The Auditor-General further responded on 1 April 2019. The correspondence from Mr Neumann requested that the Auditor-General conduct an audit into the circumstances surrounding the Department of Home Affairs' procurement of garrison support and welfare services in Papua New Guinea. 

The objective of the audit was to assess the effectiveness of the Australian Government’s personnel security arrangements for mitigating insider threats.

The Auditor-General responded on Thursday 27 February 2020 to correspondence from Mr Andrew Giles MP dated 4 February 2020, requesting that the Auditor-General undertake a performance audit of the Urban Congestion Fund. The fund is administered by the Department of Infrastructure, Transport, Regional Development and Communications. The Auditor-General provided follow-up responses to Mr Giles MP on 24 July 2020 and 19 August 2020. 

The audit objective was to assess the effectiveness of the Australian Taxation Office's (ATO) strategies and activities to address the cash and hidden economy.

The objective of this audit was to examine the effectiveness of the Department of Home Affairs' administration of the support arrangements designed to ensure that the Cape Class patrol boats are achieving contracted availability and performance requirements.

The audit objective was to assess whether the Department of Home Affairs is effectively managing the Civil Maritime Surveillance Services contract.

The objective of this audit was to assess the effectiveness of the administration of tobacco excise and excise equivalent goods.

The Auditor-General responded on 29 March 2019 to the follow-up correspondence from the Hon. Mark Dreyfus QC MP dated 26 March 2019. Mr Dreyfus requested that the Auditor-General extend his investigation to look at the conduct of a range of parties in relation to the announcement of grants. This is in addition to the request to investigate the conduct of a range of parties in relation to the announcement of the grant to the Yankalilla Bowling Club, which was the subject of the original correspondence dated 24 February 2019. 

The Auditor-General responded on 17 June 2021 to correspondence from the Hon Mark Dreyfus QC, MP dated 21 May 2021, requesting that the Auditor-General conduct an investigation to examine how part-time members of the Social Services and Child Support Division and “sessional part-time members” in the Migration and Refugee Division of the Administrative Appeals Tribunal are being remunerated. 

The Auditor-General provided a follow-up response to the Hon Mark Dreyfus QC, MP on 17 December 2021. 

The objective of this audit was to assess how effectively the Defence Science and Technology Group (DSTG) administers the science and technology work it undertakes for the Australian Defence Organisation.

The audit objective was to review the effectiveness of the Department of Defence’s (Defence) arrangements for delivering selected non-platform sustainment.

The objective of the audit was to assess the effectiveness of the Department of Social Services’ (DSS’s) and Services Australia’s management of the accuracy and timeliness of welfare payments.

The objective of the audit was to examine the effectiveness of Navy’s strategy for recruiting and retaining personnel with specialist skills. The effective delivery of Navy capability depends on Navy having available sufficient numbers of skilled personnel to operate and maintain its fleet of sea vessels and aircraft, and conduct wide‑ranging operations in dispersed locations. Without the right personnel, Navy capability is reduced. Navy’s budget for 2014–15 included $1.86 billion in employee expenses.

The audit concluded that, in its strategic planning, Navy had identified its key workforce risks and their implications for Navy capability. To address these risks Navy had continued to adhere to its traditional ‘raise, train and sustain’ workforce strategy; developed a broad range of workforce initiatives that complemented its core approach; and sought to establish contemporary workforce management practices. However, long‑standing personnel shortfalls in a number of ‘critical’ employment categories had persisted, and Navy had largely relied on retention bonuses as a short‑ to medium‑term retention strategy.

Navy had developed a broad range of workforce initiatives, some designed specifically to address workforce shortages in its critical employment categories. To date, Navy had primarily relied on paying retention bonuses and other financial incentives; recruiting personnel with prior military experience to work in employment categories with significant workforce shortfalls; and using Navy Reserves in continuous full time roles. Ongoing work was required for Navy to firmly establish a range of promising workforce management practices, including providing the right training at the right time; more flexible approaches to managing individuals’ careers; and improving workplace culture, leadership and relationships. More flexible and tailored workforce management practices could help address the underlying causes of workforce shortfalls, particularly when the traditional approaches were not gaining sufficient traction.

The ANAO made two recommendations aimed at Navy: drawing on external human resource expertise to inform the development and implementation of its revised workforce plan; and evaluating the impact of retention bonuses on the Navy workforce to determine their future role within its overall workforce strategy.

The objective of the audit was to assess whether the award of funding under the Regional Jobs and Investment Packages program was informed by appropriate departmental advice and that processes complied with the grants administration framework.

The objective of this audit was to examine the effectiveness of the Department of Social Services’ administration of NRAS allocations; processing of market rent valuations, statements of compliance and incentive payments; and the supporting business systems and processes.

The objective of the audit was to assess whether the contract for the acquisition of the Civil Military Air Traffic Management System demonstrably represents value for money.

The objective of the audit was to assess the effectiveness of the design and implementation of the Department of Human Services' Quality Framework.

The objective of the audit was to assess the effectiveness of the Department of Education, Skills and Employment in managing the integrity of payments to employment service providers.

The objective of the audit was to examine the effectiveness of the integration of the Department of Immigration and Border Protection (DIBP) and the Australian Customs and Border Protection Service.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 18th Commonwealth Auditors-General Conference, Malaysia

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Association of Risk and Insurance Managers of Australasia - South Australia Chapter

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 1999 Department of Employment, Training and Industrial Relations Biennial Risk Management Conference, Brisbane

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Senate Occasional Lecture Series

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented an Occasional Paper

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Secretaries' Forum

Mr P.J. Barrett (AM) - Auditor-General for Australia, Address to University of Canberra students participating in the Graduate Certificate in Performance Auditing

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Defence and Strategic Studies Course, Australian Defence College, Canberra

Mr P.J. Barrett (AO) - Auditor-General for Australia, presented at the UN Results Based Management Seminar

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Senior Executive Leadership Program - Preparatory day, Hill Station, Canberra

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the INTOSAI Working Group

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Committee for Economic Development of Australia, Sydney, 30 Sept

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA South Australia Annual Congress 2001, 'Riding the Next Wave'

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Department of Finance and Administration's Learning Centre Lecture Series

Mr P.J. Barrett (AM) - Auditor-General for Australia, Address to University of Canberra Students - Graduate Certificate in Performance Audit

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the PA Congress 1997:'CPAs for Today and Tomorrow', Adelaide

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Global Working Group Meeting, Washington

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Third ACAG Conference, Canberra

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Institute of Chartered Accountants of India

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the IPAA ACT Division, Half day seminar

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the House of Representatives Occasional Seminar Series

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at a Seminar on 'Financial Management and Electronic Government' Kuala Lumpur

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented an the Australasian Evaluation Society - International Conference

The objectives for the audit were to assess the:

• economy, administrative effectiveness, and accountability of DVA's management of the purchase of hospital services from State and Territory governments; and
• strategies adopted by DVA to manage change associated with its purchase of hospital care services from State and Territory governments.

The twin aims were to provide assurance to stakeholders and to identify any area in which improvements could be made to achieve better results.

Mr Ian McPhee - Auditor-General for Australia, presented at the Queensland Regional Heads Forum