Queensland Health is still trying to fix its core inventory system more than 13 months after the $135 million program went live.
A Queensland Audit Office report says at least $33.5 million was spent trying to fix the troubled SAP S/4HANA system before it was rolled out in August 2019.
Auditor-General Brendan Worrall says problems have continued since the launch, through the pandemic and into the present day.
"Queensland Health has made progress addressing the issues it experienced with S/4HANA," said the auditor-general's report, released on Wednesday.
"The issues and solutions have come at a significant cost in time, resources, and dollars."
Mr Worrall wrote that the pandemic had further delayed the resolution of system issues after Queensland Health diverted resources to a new COVID-19 Supply Chain Surety Division in April.
The auditor-general's review recommended that the department and hospital and health services redesign their governance and accountability framework.
The report said a new framework should have all parties take ownership of project readiness, change implications, correctly identifying user roles and training staff at the right time.
"The framework should clarify that a senior executive from the department should be the senior responsible owner throughout future whole-of-system projects," the auditor-general wrote.
Mr Worrall also recommended that the department undertakes a cost-benefit analysis to work out how to convert its 4230 storage locations into fully-managed inventory sites, including the state's new clinical stock reserve.
He said failing to make that change would prevent Queensland Health from having real-time data on stock levels and consumption in hospitals.
"How Queensland Health addresses the system issues is of particular importance during the COVID-19 pandemic, as S/4HANA is also the core inventory system it uses to manage the critical supplies and distributions of personal protective equipment for frontline doctors and nurses," the report said.
The auditor-general wrote that the department is undertaking its own review of the S/4HANA rollout, which has yet to be completed.
