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Financial performance

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​​The department continues to shape Queensland's future by delivering quality early childhood and care services, a high-performing education system which prepares every student for a bright future by equipping them with the knowledge and skills they need and supporting a vibrant arts and culture sector across the state.

In 2024–25, the department achieved an operating surplus of $169.620 million, or 1.2% against a total departmental controlled budget of $14.044 billion. Key investments and initiatives included:

  • continuing free kindergarten for all eligible 4-year-old children of up to 15 hours per week, 40 weeks per year to relieve cost of living pressures for Queensland families, improve educational outcomes and support labour market participation
  • finalising delivery of more than 6,100 new teachers and more than 1,100 new teacher aides over 4 years and continuing to undertake initiatives, such as Turn to Teaching and Trade to Teach Internships, to attract and retain the teaching workforce
  • delivering and maintaining cultural assets including the new theatre at Queensland Performing Arts Centre, increasing the state's capacity to present high quality cultural experiences
  • commencing delivery of the state's commitment under the new 10-year Better and Fairer Schools Agreement—Full and Fair Funding.

The department's material financial statement balances reflect our large school land and buildings portfolio across 1,266 state schools, and payment of salaries for over 78,000 full-time equivalent (FTE). Supplies and services expenses were predominantly represented by curriculum resources and school operating expenditure, as well as utility costs and the maintenance and upkeep of our large asset base on school sites.

In accordance with section 77(2)(b) of the Financial Accountability Act 2009 (Qld), I have provided the Director-General with a statement regarding the financial internal controls of the department, in line with section 54 of the Financial and Performance Management Standard 2019 (Qld). As the Chief Finance Officer, I have therefore fulfilled the minimum responsibilities as required by section 77(1)(b) of the Financial Accountability Act 2009 (Qld).

Duncan Anson
GAICD, FCPA, B Bus
Chief Finance Officer

Financial summary

The following financial summary provides an overview of the department's financial results for 2024–25. For a comprehensive set of financial statements covering all aspects of the department's activities, see the financial statements section of this annual report. No totals have been adjusted for commercial-in-confidence requirements.

Controlled financial performance

The department recorded an operating surplus of $169.620 million for 2024–25. Table 2 summarises the financial results of the department's operations for the last 3 years.

Table 2: Summary of financial performance

Financial snapshot2022–23
$'000
2023–24
$'000
2024–25
$'000
Income12,174,10212,982,58113,986,979
Expenses12,029,44112,859,59013,817,359
Operating surplus/deficit 144,661 122,991 169,620

Income

Income for our controlled operations totalled $13.987 billion, an increase of $1.004 billion from last year.

Departmental controlled services revenue (appropriation) was $13.234 billion, an increase of $1.050 billion from last year. This was largely due to additional funding f​or a range of school education related initiatives, election commitments, enterprise bargaining outcomes, increased funding to support kindergartens, funding to meet additional depreciation expenditure, as well as increased Commonwealth Government funding under the previous National School Reform Agreement and associated Bilateral Agreement.

Figure 1: Controlled income 2024–25

IncomeIncome %$'000
Appropriation revenue94.6213,234,304
User charges and fees3.86539,918
Grants and other contributions0.6388,342
Other0.8912​4,415
Total 13,986,979
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Infographic shows that the largest percentage of total income came from 'appropriation revenue', followed by 'user charges and fees', 'grants and other contributions' and 'other'.

Expenses

The department's total controlled expenses for 2024–25 were $13.817 billion, an increase of $957.769 million from last year. Employee expenses remain the agency's major expense component at 70.44% of total expenses and have increased by $494.573 million from 2023–24. The increase is in line with the agency's commitment to improve student outcomes by providing more teachers, teacher aides and wellbeing professionals in schools to focus on students' needs, support for the delivery and management of the department's infrastructure program, as well as enterprise bargaining outcomes.

Figure 2: Controlled financial performance

Expenses Expenses % $'000
Employee expenses 70.44 9,733,809
Supplies and services 14.98 2,069,593
Grants and subsidies 4.81 664,590
Depreciation and amortisation 8.69 1,200,580
Other 1.08 148,787
Total   13,817,359
 

Infographic shows that the largest percentage of total expenses came from 'employee expenses', followed by 'supplies and services', 'depreciation and amortisation', 'grants and subsidies' and 'other'.

Controlled financial position

The net assets position reported in the financial statements shows the net worth of $38.984 billion as at 30 June 2025. Table 3 summaries the department's financial position for the last 3 years.

Table 3: Summary of financial position

Financial snapshot 2022–23
$'000
2023–24
$'000
2024–25
$'000
Assets 32,948,925 36,150,239 40,158,007
Liabilities 1,095,270 1,382,910 1,173,571
Net assets/liabilities 31,853,655 34,767,329

38,984,436

Assets

The department held assets totalling $40.158 billion at 30 June 2025, an increase of $4.008 billion from 2023–24. The majority of the assets are land and buildings (including heritage buildings) which are reported under the heading 'Property, plant and equipment'. These assets increased by $4.181 billion, mainly due to capital works under infrastructure investment programs including the provision of additional facilities at existing state schools experiencing faster enrolment growth and the impact of asset revaluations.

Liabilities

The department held liabilities totalling $1.174 billion at 30 June 2025, a decrease of $209.339 million from 2023–24. This is mainly due to the decrease in the department's deferred appropriation payable to the Consolidated Fund.

The majority of the long-term financial liabilities relate to financing transactions emanating from Public Private Partnerships arrangements.

Administered revenue

The department administers, but does not control, certain activities on behalf of the Queensland Government. The department received $5.961 billion in administered funding which is an increase of $403.851 million from 2023–24. Administered funding includes Commonwealth funding transfers to non-government schools, as well as state grants to statutory authorities, peak bodies for non-state schools and other entities, thereby enabling them to deliver agreed services to Queenslanders.

Last updated 24 October 2025