Professional Update April - June 2024
Contents

Hot Topics

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NSW Ombudsman investigation on the lawfulness of Revenue NSW’s garnishee order process

The NSW Ombudsman released its report, Revenue NSW – The lawfulness of its garnishee order process. In 2023, the NSW Ombudsman commenced its investigation into the legality of Revenue NSW’s garnishee order system (GO system) which utilised automation to issue its garnishee orders. 

In summary, the Ombudsman found that Revenue NSW engaged in maladministration of a kind within section 26 of the Ombudsman Act 1974 in relation to Revenue NSW’s: 

  • conduct in using the GO system to recover fines debts under the Fines Act 1996 
  • conduct in using the GO system to recover debts under the State Debt Recover Act 2018

With the widespread use of automated decision-making systems (including Artificial Intelligence) in the delivery of services within government entities, this report is a timely reminder for NSW government entities to ensure there is a robust and comprehensive governance framework in place to help minimise risk and drive ethical decision making. A useful tool is the NSW Artificial Intelligence Assurance Framework which helps entities design, build and use AI-enabled products and solutions.

ASIC announces 30 June 2024 focus areas and expanded program to support financial reporting and audit quality

ASIC’s media release on 15 May 2024 outlined an expanded program of work to enhance the integrity and quality of financial reporting and auditing in Australia. This means that in addition to its enduring areas of focus (asset values, adequacy of provisions, subsequent events and disclosures), ASIC will: 

  • scope into its financial and audit surveillance program the financial reports of large proprietary companies and superannuation trustees 
  • monitor voluntary climate-related financial disclosures to inform future compliance programs and guidance 
  • review auditors’ compliance with auditor independence requirements in the Corporations Act 2001 
  • review firms’ implementation of quality requirements as prescribed by ASQM 1. Although this will not be undertaken until the 2024-25 financial year, ASIC has highlighted several areas of concern, such as: 
    • applying a ‘tick-box’ exercise in compliance 
    • limited guidance to help in assessing the severity of deficiencies 
    • lack of considered approach to remediate findings and address root cause.

NSW Treasury pronouncements

The NSW Treasury has issued the following pronouncements:

TPG 24-08 ‘CFO Certification on the Internal Control Framework over Financial Systems and Information’ 

The purpose of this policy is to ensure Chief Financial Officers (CFOs) of GSF agencies have implemented a risk-based internal control framework over their financial systems and information to ensure high quality financial information and reporting that fairly presents financial position and performance, and is relevant, reliable, comparable and understandable. 

CFOs of all GSF agencies are required to provide their accountable authority an annual letter of Certification (the CFO Certification) that: 

  • acknowledges their responsibility for designing, implementing, continually monitoring and evaluating the operation of the risk-based internal control framework over the GSF Agency’s financial systems and information, and 
  • certifies the effectiveness of the operation of the internal control framework over financial systems and information throughout the financial year, and summarises any control weaknesses and deficiencies, their potential impacts on financial systems or information, and any remedial action plans, including mitigating controls. 

The policy applies to all GSF agencies. It replaces the previous policy TPP 17-06 ‘Certifying the Effectiveness of Internal Controls Over Financial Information’ which applied to all material entities (other than state owned corporations) identified in the NSW government budget papers. GSF agencies should note the transitional arrangements within the policy to determine the effective date of application.

TD21-02 ‘Mandatory Annual Returns to Treasury’ (TD21-02) and TPG24-17: Agency Direction for the 2023-24 Mandatory Annual Returns to Treasury (TPG24-17) 

TD21-02 (as updated) and TPG24-17 outlines the procedures agencies must follow to comply with the requirements to submit annual returns for the financial year ending 30 June 2024, specifically: 

  • applies to agencies listed in Appendix A of TD 21-02 that are GSF agencies and to the accountable authorities of those agencies 
  • requires financial statements to be prepared and given to the Auditor-General on 30 July 2024 
  • withdraws and supersedes all previous NSW Treasurer’s Directions on Mandatory Annual Returns and TPG 23-13 ‘Agency Direction for the 2022-23 Mandatory Annual Returns to Treasury’. 

In addition to the above, the following have also been issued by Treasury: 

TPG 24-20 ‘Working accounts in the Special Deposits Account’ 

This policy: 

  • explains the requirements set by the Government Sector Finance Act 2018 (GSF Act) and the GSF Regulation for GSF agencies establishing, operating and dissolving working accounts 
  • sets mandatory requirements and provides guidance for accountable authorities of GSF agencies who are: 
    • creating a new working account 
    • operating a working account; and 
    • closing a working account.

 

Office of Local government pronouncements

The Office of Local Government (OLG) has issued the following pronouncements:

24-08 ‘2024/25 Determination of the Local Government Remuneration Tribunal 

This circular advises that the Local Government Remuneration Tribunal (the Tribunal) has determined an increase of 3.75% to mayoral and councillor fees for the 2045-25 financial year, effective 1 July 2024. 

Sections 248 and 249 of the Local Government Act 1993 require councils to fix and pay an annual fee to councillors and mayors from 1 July 2024 based on the Tribunal’s determination for the 2024-25 financial year. Dependent on the remuneration category of the council, this fee cannot be higher than the maximum amount determined by the Tribunal for that category. Where a council does not fix a fee, it must pay the minimum fee determined by the Tribunal for that category. 

24-07 ‘End of Year Reporting Requirements for 2023-24 and Additional information for 2024-25’ 

This circular provides councils and joint organisations (JOs) with information for the: 

  • end of year reporting information for the 2023-24 financial year 
  • updated Financial Data Return (FDR) 2023-24 
  • updated Annual Report checklist for 2023-24 
  • Calendar of Compliance for 2024-25 
  • Local Government Grants Commission annual returns. 

The circular outlines that: 

  • councils and JOs need to review and familiarise themselves with the reporting timeframes when submitting their 2023-24 financial statements, FDR, and Financial Assistance Grant returns 
  • Annexures 1 and 2 provides information to assist councils and JOs in submitting their 2023-24 financial statements and FDR 
  • the financial statements and FDR are to be sent electronically to OLG by 31 October 2024 
  • councils must prepare an annual report and JOs an annual performance statement within 5 months after the end of the financial year 
  • the Financial Assistance Grants general return must be submitted by 30 August 2024 and the National Local Roads Return is due by 29 November 2024 
  • the Calendar of Compliance and Reporting Requirements 2024-25 includes key statutory and other reporting deadlines for councils 
  • councils are required to submit the permissible income working papers following the auditing process 
  • councils must place their Operational Plan, Revenue Policy and Fees and Charges on council’s website within 28 days of adoption, with the Community Strategic Plan, Resourcing Strategy and Delivery Program. 

24-06 ‘Privacy and the Mandatory Notification of Data Breach Scheme’ 

This circular advises councils that: 

  • the Mandatory Notification of Data Breach Scheme (MNDB Scheme) commenced on 28 November 2023 following a 12-month transition period 
  • under the MNDB Scheme, they are required to satisfy other data management requirements, including maintaining an internal data breach incident register, and having a publicly accessible data breach policy (DBP) that is published on their website. 

The MNDB Scheme is a mandatory notification requirement under the Privacy and Personal Information Protection Act 1998 for NSW public sector agencies (including councils) in the event of an ‘eligible data breach’. Any officer or employee of a public sector agency with reasonable grounds to suspect that an eligible data breach has occurred must immediately report the suspected breach to the head of the agency or their delegate. 

The agency head must then carry out an assessment of whether there are reasonable grounds to believe that the suspected data breach is in fact an eligible data breach. This assessment must be completed within 30 days and the agency must notify the affected individuals and the Privacy Commissioner when there has been an eligible data breach. 

Local Government Amendment (De-amalgamations) Act 2024 passed by Parliament 

The Local Government Amendment (De-amalgamations) Act 2024 (LG De-amalgamations Act) has been passed by both houses of Parliament and was assented by the Governor on 20 May 2024. The LG De-amalgamations Act will commence on a day or days to be appointed by proclamation. 

The LG De-amalgamations Act amends the Local Government Act 1993 (the LG Act) to provide a pathway for NSW councils seeking to demerge, including those that already have de-amalgamation proposals under consideration. 

Under the changes, councils wishing to de-amalgamate must develop a robust business case with community input which considers: 

  • council’s ability to fund de-amalgamation 
  • long-term strategic plans 
  • service delivery capacity of the new demerged councils. 

This business case is required to be reviewed by the NSW Local Government Boundaries Commission. If the Minister is satisfied by the Boundaries Commission’s recommendation a proposal is sound, a compulsory referendum may then be held to give the community the final say on whether they wish to de-amalgamate. Once the Minister has approved the holding of a referendum, the referendum must be held within 12 months, or a longer period allowed by the Minister. 

The demerger will proceed if it is supported by the majority of the enrolled electors of the amalgamated area. An election must be held as soon as practicable, but not later than 12 months after the de-amalgamation. 

The LG De-amalgamations Act will also apply to any council that has been amalgamated, removing a provision that placed a 10-year period for councils to enact demerger proceedings. 

The LG De-amalgamations Act also provides a mechanism for the NSW Government to contribute to funding the costs of demergers incurred by councils. The Minister may make either or both of the following: 

  • a grant, not exceeding $5 million, to the new council to offset the financial impacts of the de-amalgamation 
  • a loan to the new council, at interest rates determined by the New South Wales Treasury Corporation, to defray de-amalgamation costs.

 

Audit Office of New South Wales

Auditor-General for New South Wales – presentations, attendances and interviews

OrganisationEventInvolvementDate
Audit Office Sector-wide Audit and Risk Committee Leadership ForumAttendance

12 June 2024

Local Government Professionals AustraliaGM and Director ForumPresentation

6 June 2024

Liverpool Plains Shire CouncilCouncil visitAttendance

5 June 2024

NSW ParliamentPublic Accounts Committee BriefingPresentation

3 June 2024

Committee for Economic Development (CEDA)NSW State of the State AddressAttendance

29 May 2024

PASAIPASAI Annual CongressAttendance

20-24 May 2024

NSW ParliamentStanding Committee on State Development - HearingAttendance

17 May 2024

Australian Council of Auditors General (ACAG)Business MeetingAttendance

9-10 May 2024

NSW ParliamentPublic Accounts Committee BriefingPresentation

6 May 2024

Western Australia ParliamentAustralian Council Public Accounts CommitteesPresentation

22 April 2024

Public Service CommissionSenior Leadership ForumAttendance

10 April 2024

NSW ParliamentStanding Committee on Social Issues - HearingAttendance*

3 April 2024


* Attended by Margaret Crawford

 

Auditor-General’s reports to Parliament

ReportType of reportReport Date
Regional Digital Connectivity programPerformance audit

27 June 2024

Government advertising 2022-23Performance audit

25 June 2024

Universities 2023Financial audit12 June 2024
Safeguarding the rights of Aboriginal children in the child protection systemPerformance audit6 June 2024
Oversight of the child protection systemPerformance audit6 June 2024
Workers compensation claims managementPerformance audit2 April 2024

 

Accounting Update

Australian update – Australian Accounting Standards Board (AASB)

Topics discussed included: 

AASB Meeting Highlights – 26 June 2024 

  • service performance reporting 
  • climate-related financial disclosures 
  • AUASB update.

AASB Meeting Highlights – 6-7 June 2024 

  • not-for-profit private (NFP) framework 
  • AASB 18 ‘Presentation and disclosure in financial statements’ 
  • climate-related financial disclosures 
  • treasury update 
  • ED 329 'Business combinations – disclosures, goodwill and impairment’ 
  • conceptual framework – NFP amendments 
  • post-implementation review of AASB 1058 
  • research report 
  • sustainability reporting international update. 

Latest news, accounting standards and work-in-progress documents from the AASB included:

NameType of documentPublication date
New standard AASB 18 ‘Presentation and Disclosure in Financial Statements’ issuedAccounting standard

14 June 2024

AASB dialogue series: ‘Valuation in financial reporting: Art or Science?’Dialogue session6 June 2024
AASB ED 330 ‘Contracts for renewable electricity’Exposure draft24 May 2024
AASB dialogue series: ‘Financial reporting on climate-related commitments’Dialogue session11 April 2024
ED 329 ‘Business combinations – Disclosures, goodwill and impairment’*Exposure draft28 March 2024

*Excluded in the January – March 2024 updates due to cut-off date.

 

International Update – International Accounting Standards Board (IASB)

Topics discussed included: 

IASB Meeting Highlights – 19-20 June 2024 

  • post-implementation review (PIR) of IFRS 16 
  • dynamic risk management 
  • equity method 
  • provisions 
  • pollutant pricing mechanisms. 

IASB Meeting Highlights – 20-22 May 2024 

  • PIR of IFRS 9 ‘Financial instruments’ 
  • financial instruments with characteristics of equity 
  • second comprehensive review of the IFRS for SMEs standard 
  • proposed IFRS taxonomy update – contracts for renewable electricity 
  • rate-regulated activities 
  • PIR of IFRS 15 ‘Revenue from contracts with customers’. 

IASB Meeting Highlights – 22-25 April 2024 

  • second comprehensive review of the IFRS for SMEs standard 
  • climate-related and other uncertainties in the financial statements 
  • intangible assets 
  • rate-regulated activities 
  • PIR of IFRS 9 ‘Financial instruments’
  • PIR of IFRS 15 ‘Revenue from contracts with customers’ 
  • Disclosure initiative – subsidiaries without public accountability: disclosures.

Latest news from the IASB included:

NamePublication date
IASB issues narrow-scope amendments to classification and measurement requirements for financial instruments30 May 2024
IASB proposes IFRS Accounting Taxonomy update for IFRS 1823 May 2024
Webcast: Proposals in exposure draft contracts for renewable electricity22 May 2024
IASB launches comprehensive review of accounting for intangibles23 April 2024
IASB concludes project on business combinations under common control

17 April 2024

New IFRS accounting standard will aid investor analysis of companies’ financial performance

9 April 2024


 

International Update – International Financial Reporting Standards (IFRS) Foundation

Latest news from the IFRS Foundation included:

NamePublication date
Watch video overview about request for fieldwork participants to IFRS Accounting Taxonomy 2024 – Proposed update 1 IFRS 18

3 June 2024

Global Reporting Initiative and IFRS Foundation collaboration to deliver full interoperability that enables seamless sustainability reporting

24 May 2024

IFRS Foundation announces new webinar series ‘Perspectives on sustainability disclosure’

21 May 2024

Webcast: Introducing the International Sustainability Standards Board (ISSB) taxonomy

14 May 2024

Webcast: Proposed improvement to the impairment test for goodwill

13 May 2024

IASB simplifies financial reporting for eligible subsidiary companies with new IFRS Accounting Standard

9 May 2024

ISSB publishes its digital sustainability taxonomy, helping investors analyse sustainability disclosures efficiently

30 April 2024

ISSB to commence research projects about risks and opportunities related to nature and human capital

23 April 2024

Article: what is digital financial reporting and how can it help investors extract and analyse information?

11 April 2024

First episode of the ISSB Implementation Insights podcast now available

10 April 2024


 

International Update – International Public Sector Accounting Standards Board (IPSASB)

Topics discussed included: 

IPSASB Meeting Highlights – 25-28 June 2024 

  • measurement – application phase 
  • other lease-type arrangements 
  • IPSAS 33 – limited scope update 
  • sustainability – climate-related disclosures 
  • overview of IFRS 18 ‘Presentation and disclosures in financial statements’ 
  • presentation of financial statements 
  • natural resources 
  • fourth academic research forum – call for papers results 
  • approval of pronouncements 
  • strategy and work program.

IPSASB Meeting Highlights – 15 May 2024 

  • measurement – application phase, review of exposure draft 
  • sustainability: climate-related disclosures. 

Recent news from the IPSASB included:

NamePublication date
IPSASB developing the first public sector sustainability reporting standard with support from the world bank

11 June 2024

IPSASB issues improvements to IPSAS, 202330 April 2024
IPSASB seeks comments on proposed amendments considering IFRIC interpretations16 April 2024
IPSASB issues exposure draft on arrangements conveying rights over assets*

28 March 2024


*Excluded in the January – March 2024 updates due to cut-off date.

 

Auditing Update

Australian Update – Auditing and Assurance Standards Board (AUASB)

Topics discussed included: 

AUASB Meeting Highlights – 13 June 2024 

  • ISSA 5000 re-exposure 
  • Treasury consultation paper – ethics and consulting 
  • consolidated entity disclosure statement. 

AUASB Meeting Highlights – 31 May 2024 

  • proposed ISA 240 Fraud – review of AUASB submission to IAASB.

AUASB Meeting Highlights – 23 May 2024 

  • NZAuASB update 
  • AUASB sustainability assurance consultation paper 
  • ASAE 3500 – approval of exposure draft 
  • draft response to IAASB on revised ISA 240 (Fraud) 
  • ASA 2023-1 revised explanatory statement. 

Latest news from the AUASB included:

NamePublication date
Feedback invited: Revised ASAE 3500 ‘Performance Engagements’

29 May 2024

Short video on AUASB’s consultation on IAASB Fraud ED ISA 240

9 April 2024

AUASB consultation paper on assurance over climate and other sustainability information

4 April 2024


 

International Update – International Auditing and Assurance Standards Board (IAASB)

Topics discussed included: 

IAASB Meeting Highlights – 18-21 June 2024 

  • sustainability assurance 
  • going concern 
  • IAASB-IESBA coordination – sustainability project update 
  • technology position. 

Latest news from the IAASB included:

NamePublication date
New IAASB video series explores proposed changes to fraud standard

4 April 2024


 

Ethics Update

Australian Update – Accounting Professional and Ethical Standards Board (APESB)

Topics discussed included: 

APESB Meeting Highlights – 26 June 2024 

  • update on sustainability 
  • revisions to APES 110 for tax planning and related services 
  • proposed revised APES 220 'Taxation Services’ 
  • proposed revisions to APESB pronouncements for Code conforming amendments 
  • proposed project on APES 110 and reporting breaches 
  • update on revisions to APES 310 'Client Monies’ 
  • update on Parliament inquiries relating to the accounting profession.
     

Latest news and media releases from the APESB included:

NamePublication date
APESB issues Technology-related revisions to the Code

20 June 2024

APESB makes submission on IESBA’s exposure draft on International Ethics Standards for Sustainability Assurance

30 May 2024

APESB makes a submission on IESBA's Exposure Draft on Using the Work of an External Expert

3 May 2024


 

International Update – International Ethics Standards Board for Accountants (IESBA)

Topics discussed included: 

IESBA Meeting Highlights – 10-13 June 2024 

  • firm culture and governance 
  • collective investment vehicles (CIVs) 
  • sustainability 
  • technology position 
  • experts 
  • emerging issues and outreach committee (EIOC) update 
  • tax planning. 

Latest news and publications from the IESBA included:

NamePublication date
IESBA unveils 4-year strategic roadmap putting ethics at the heart of corporate decision-making

11 April 2024


 

NSW Treasury

NSW Treasury documents and resources

Treasury’s recent releases and other guidance included:

NamePublication date
TPG24-20 ‘Working accounts in the Special Deposits Account’**

24 June 2024

TPG24-17 ‘Agency Direction for the 2023-24 Mandatory Annual Returns to Treasury’**

12 June 2024

TD24-19 ‘Amendment to TD21-02 Mandatory Annual Returns to Treasury’**

12 June 2024

TPG24-16 ‘Agency guidelines for the 2023-24 mandatory annual returns to Treasury for NSW public sector agencies that are not included in TD21-02’**

12 June 2024

TD24-18 ‘Amendments to TD21-03 Submission of Annual GSF Financial Statements for NSW public sector agencies that are not included in TD21-02’

12 June 2024

[2024] TD21-03 ‘Submission of Annual GSF Financial Statements for NSW public sector agencies that are not included in TD21-02’

12 June 2024

[2024] TD21-02 ‘Treasurer's Direction for the Mandatory Annual Returns to Treasury’**

12 June 2024

TPG24-14 ‘Guidance - Accounting for Bid Cost Contributions’23 May 2024
TIPP 5.20 ‘NSW Treasury Data Breach (Privacy) Policy’2 May 2024
TPG24-08 ‘CFO Certification on the Internal Control Framework over Financial Systems and Information’**15 April 2024

** For more information refer to Hot Topics section.

 

Premier’s Department

Circulars and Memoranda

The Premier released the following memos and circulars:

NameType of documentPublication date
C2024-03 ‘Managing Records in NSW Government’Circular11 June 2024
M2024-04 ‘Native Title administration’*Memorandum

22 March 2024


*Excluded in the January – March 2024 updates due to cut-off date.

 

Public Service Commission (PSC)

Circulars and Memoranda

PSC released the following circulars and memos:

NameType of documentPublication date
PSCC 2024-02 'Code of Ethics and Conduct for NSW Government Sector Employees'Circular

10 May 2024

PSCC 2024-03 'Declaration of private interests – supplementary information'Circular

10 May 2024


 

Department of Customer service (DCS)

Whole of Government Circulars

DCS released the following circulars:

NameType of documentPublication date
DCS-2024-03 Community Consultation / Have Your Say*Circular

28 March 2024


*Excluded in the January – March 2024 updates due to cut-off date.

 

Public Accounts Committee (PAC)

Inquiries and Reports

Inquiries and Reports tabled in NSW Parliament included:

NameType of documentPublication date
Government Response to Report on the Parliamentary Budget Office 2023 Post-Election ReportReport

3 May 2024

A framework for performance reporting and driving wellbeing outcomes in NSWInquiry

3 May 2024


 

Public Accountability and Works Committee

Inquiries and Reports

Inquiries and Reports tabled in NSW Parliament included:

NameType of documentPublication date
Erratum – Report No. 3 – NSW Government’s use and management of consulting servicesReport

7 June 2024

Review into the Design and Building Practitioners Act 2020 and the Residential Apartment Buildings (Compliance and Enforcement Powers) Act 2020Review

31 May 2024

Report No. 3 – NSW Government’s use and management of consulting servicesReport

29 May 2024


 

Office of Local Government (OLG)

Recent publications released included:

NamePublication date
Council Circular 24-11 ‘ICAC guidance for Councillors on corruption risks associated with overseas travel’

14 June 2024

Council Circular 24-09 ‘Amendments to the Local Government Act 1993 removing the option for councils to employ senior council executives under statutory contracts’

12 June 2024

Council Circular 24-08 2024/25 ‘Determination of the Local Government Remuneration Tribunal’**

29 May 2024

24-07 ‘End of Year Reporting Requirements for 2023-24 and Additional Information for 2024-25’**

29 May 2024

Council Circular 24-06 ‘Privacy and the Mandatory Notification of Data Breach Scheme’**

29 May 2024


**For more information refer to Hot Topics section.

 

Australian Securities and Investments Commission (ASIC)

Recent speeches and media releases included:

NamePublication date
ASIC announces 30 June 2024 focus areas and expanded program to support financial reporting and audit quality**

15 May 2024

ASIC and APRA release a cross-industry information package on the Financial Accountability Regime

14 March 2024


**For more information refer to Hot Topics section.

 

Australian Charities and Not-for-profits Commission (ACNC)

Recent news and media included:

NamePublication date
A decade of data: Australian Charities Report unveils sector’s economic impact amid rising costs

6 June 2024

Cost of living issues impact the Australian charity sector: latest ACNC data

5 June 2024


 

Australasian Council of Auditors-General (ACAG) Submissions to AUASB or AASB

ACAG recently made submissions on:

NameDue date
ED88 ‘Arrangements Conveying rights over assets’

28 May 2024


 

Publications by Australian and New Zealand Audit Offices

Australian National Audit Office

Australian National Audit Office (ANAO)Type of reportPublication date
Transitional Arrangements for the Cashless Debit CardPerformance audit

26 June 2024

Defence’s Management of Contracts for the Supply of Munitions — Part 1Performance audit

25 June 2024

Compliance with Gifts, Benefits and Hospitality Requirements in the Australian Communications and Media AuthorityPerformance audit

25 June 2024

Defence’s Management of Recruitment Advertising CampaignsPerformance audit

24 June 2024

Compliance with Gifts, Benefits and Hospitality Requirements in the Department of the TreasuryPerformance audit

24 June 2024

Procedures for Determining Breaches of the (APS) Code of ConductCorporate

24 June 2024

Management of ICT System Access: Separating PersonnelInsights: Audit Lessons

24 June 2024

Australian Public Service Commission’s Administration of Integrity FunctionsPerformance audit

21 June 2024

Interim Report on Key Financial Controls of Major EntitiesFinancial audit

20 June 2024

Compliance with Corporate Credit Card Requirements in the Productivity CommissionPerformance audit

18 June 2024

Compliance with Corporate Credit Card Requirements in the Federal Court of AustraliaPerformance audit

18 June 2024

Evaluation of Australian Government Pilot ProgramsPerformance audit

17 June 2024

Management of Cyber Security IncidentsPerformance audit

14 June 2024

Administration of the Adult Migrant English Program ContractsPerformance audit

13 June 2024

Procurement of My Health RecordPerformance audit

12 June 2024

Digital Reform of the Agricultural Export SystemPerformance audit

11 June 2024

2022–23 Aids to Navigation Maintenance ProcurementPerformance audit

3 June 2024

Compliance with Corporate Credit Card Requirements in the National Disability Insurance AgencyPerformance audit

30 May 2024

Australian Institute for Teaching and School Leadership’s Administration of National Standards and FrameworksPerformance audit

30 May 2024

Design of the Growing Regions ProgramPerformance audit

29 May 2024

Corporate Planning in the Department of Climate Change, Energy, the Environment and WaterPerformance audit

28 May 2024

Remote Employment ProgramsPerformance audit

28 May 2024

Award of Funding under the Mobile Black Spot ProgramPerformance audit

22 May 2024

Design and Early Implementation of the National Soil StrategyPerformance audit

20 May 2024

Department of Home Affairs’ Regulation of Migration AgentsPerformance audit

8 May 2024

National Broadband Network — Transition from Construction to OperationPerformance audit

1 May 2024

Issuing, Compliance and Contracting of Australian Carbon Credit UnitsPerformance audit

30 April 2024

Management of Complaints by the National Disability Insurance AgencyPerformance audit

22 April 2024

Management of Taxpayers’ Use of Transfer Pricing for Related Party DebtPerformance audit

17 April 2024

Management of the Australian War Memorial’s Development ProjectPerformance audit

11 April 2024


 

Australian Capital Territory Audit Office

Australian Capital Territory Audit Office (ACT AO)Type of reportPublication date
Management and oversight of ACT Policing servicesPerformance audit

21 June 2024

Planning and delivery of services for young people with moderate to severe mental illnessPerformance audit

31 May 2024

Management of the Growing and Renewing Public Housing ProgramPerformance audit

8 May 2024

Management of key contracts under A Step Up For Our KidsPerformance audit

17 April 2024


 

Northern Territory Auditor-General's Office

Northern Territory Auditor-General's Office (NT AGO)Type of reportPublication date
Report to the Legislative AssemblySummary

13 May 2024

Report to the Legislative AssemblyControls and compliance audits, information technology audits, performance management systems audits, statutory audits of financial statements, and data analysis

13 May 2024


 

Queensland Audit Office

Queensland Audit Office (QAO)Type of reportPublication date
Queensland’s regions 2023Financial audit

13 June 2024

Education 2023Financial audit

10 June 2024

Responding to and recovering from cyber attacksPerformance audit

4 June 2024


 

South Australian Auditor-General’s Department

South Australian Auditor-General’s Department (SA AGD)Type of reportPublication date
Urban tree canopy managementPerformance audit

4 June 2024


 

Tasmanian Audit Office

Tasmanian Audit Office (TAS AO)Type of reportPublication date
Auditor-General’s Annual Plan 2024-25Annual plan

20 June 2024

Management of major office accommodationPerformance audit

20 June 2024

Access to oral health servicesPerformance audit

18 June 2024

Auditor-General’s Report on the Financial Statements of State Entities 2022-23, Volume 2Financial audit

23 May 2024

Private works undertaken by councilsPerformance audit

21 May 2024


 

Victorian Auditor-General’s Office

Victorian Auditor-General’s Office (VAGO)Type of reportPublication date
Managing State-significant RisksPerformance audit

27 June 2024

Access to Emergency HealthcarePerformance audit

25 June 2024

Annual Plan 2024–25Annual Plan

20 June 2024

Effectiveness of Arterial Road Congestion InitiativesPerformance audit

20 June 2024

Metro Tunnel Project: Phase 3 – Systems Integration, Testing and CommissioningPerformance audit

20 June 2024

Assuring the Integrity of the Victorian Government’s Procurement ActivitiesPerformance audit

20 June 2024

Domestic Building Oversight Part 2: Dispute ResolutionPerformance audit

19 June 2024

Planning Social HousingPerformance audit

19 June 2024

Effectiveness of the Tutor Learning InitiativePerformance audit

19 June 2024

Guardianship and Decision-making for Vulnerable AdultsPerformance audit

29 May 2024

Follow-up of Management of the Student Resource PackagePerformance audit

1 May 2024

Literacy and Numeracy Achievement Outcomes for Victorian StudentsPerformance audit

1 May 2024


 

Western Australia Office of the Auditor-General

Western Australia Office of the Auditor-General (WA OAG)Type of reportPublication date
Fraud Risks in the Management of Client Funds by the Public TrusteeForensic audit

26 June 2024

Electricity Generation and Retail Corporation (Synergy)Compliance audit

24 June 2024

Local Government Physical Security of Server AssetsPerformance audit

24 June 2024

Local Government Management of Purchasing CardsPerformance audit

12 June 2024

Local Government 2022-23 – Financial Audit ResultsFinancial audit

6 June 2024

Local Government IT Disaster Recovery PlanningPerformance audit

31 May 2024

Local Government 2022-23 – Information Systems Audit ResultsInformation systems audit

27 May 2024

Government Campaign AdvertisingPerformance audit

15 May 2024

State Government 2022-23 – Information Systems Audit ResultsInformation systems audit

12 April 2024

Provision of Supplementary Information to the Standing Committee on Estimates and Financial OperationsOpinions on ministerial notifications

5 April 2024

Digital Identity and Access Management – Better Practice Guide*Practice guide

28 March 2024


*Excluded in the January – March 2024 updates due to cut-off date.

 

New Zealand Office of the Auditor-General

New Zealand Office of the Auditor-General (NZ OAG)Publication date
Annual plan 2024/25

27 June 2024

Tertiary education institutions: 2022 audit results and what we saw in 2023

27 June 2024

Responses to our recommendations about the co-ordination of the all-of-government response to the Covid-19 pandemic in 2020

25 June 2024

Value for money – a simply complex problem

21 June 2024

Responses to our recommendations about improving Crown entity monitoring

20 June 2024

Strategic suppliers: Understanding and managing the risks of service disruption - follow-up

19 June 2024

The Government’s preparedness to implement the sustainable development goals - follow-up

18 June 2024

Carbon targets and ambiguity: The scrutiny to expect from an auditor

18 June 2024

A guide to our resources to support better performance reporting

13 June 2024

Strengthening government procurement: Lessons from our recent work28 May 2024
Reading Cinema proposal27 May 2024
Regional councils’ relationships with iwi and hapu for freshwater management – a follow-up report27 May 2024
The increasing use of multi-year appropriations17 May 2024
Accounting for climate change

10 May 2024

General Election 2023: Independent review of counting errors

7 May 2024

Procurement of services by the University of Waikato

3 May 2024

Draft annual plan 2024/25

30 April 2024

Submission on the Fast-track Approvals Bill

22 April 2024

Controller update: April 2024

9 April 2024


 

Other useful resources

Independent Commission Against Corruption (ICAC)

Recent media releases included:

NamePublication date
ICAC to hold public inquiry into allegations concerning Canterbury-Bankstown Council employee, contractor and others

14 May 2024

ICAC rural and regional outreach program to visit Riverina

8 May 2024

ICAC finds former Inner West Council and Transport for NSW employees and contractors corrupt

30 April 2024


 

Independent Pricing & Regulatory Tribunal (IPART)

Recent IPART papers and reports included:

NameIndustryType of DocumentPublication date
Increase in WaterNSW rural bulk water charges limited to inflationWaterMedia release

4 June 2024

IPART publishes NSW solar feed-in tariff benchmarks for 2024-25EnergyMedia release

28 May 2024

IPART Decisions on Council Special Variation ApplicationsLocal GovernmentMedia release

14 May 2024

Annual review of WaterNSW’s rural bulk water chargesWaterMedia release

24 April 2024


 

NSW Ombudsman

Recent news included:

NamePublication date
See key findings from our ADM Mapping Report

21 June 2024

Revenue NSW – The lawfulness of its garnishee order process report tabled in Parliament**

30 April 2024


** For more information refer to Hot Topics section.