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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:
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 24-16 ‘Agency guidelines for the 2023-24 mandatory annual returns to Treasury for NSW public sector agencies that are not included in TD21-02’ which provides additional guidance relating to annual returns and applies to agencies
- TD 24-19 ‘Amendment to TD21-02 Mandatory Annual Returns to Treasury’ which outlines the changes to TD 21-02 for the financial year ending 30 June 2024, including the agencies that have been added to and omitted from Appendix A of TD21-02.
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
Organisation | Event | Involvement | Date |
Audit Office | Sector-wide Audit and Risk Committee Leadership Forum | Attendance | 12 June 2024 |
Local Government Professionals Australia | GM and Director Forum | Presentation | 6 June 2024 |
Liverpool Plains Shire Council | Council visit | Attendance | 5 June 2024 |
NSW Parliament | Public Accounts Committee Briefing | Presentation | 3 June 2024 |
Committee for Economic Development (CEDA) | NSW State of the State Address | Attendance | 29 May 2024 |
PASAI | PASAI Annual Congress | Attendance | 20-24 May 2024 |
NSW Parliament | Standing Committee on State Development - Hearing | Attendance | 17 May 2024 |
Australian Council of Auditors General (ACAG) | Business Meeting | Attendance | 9-10 May 2024 |
NSW Parliament | Public Accounts Committee Briefing | Presentation | 6 May 2024 |
Western Australia Parliament | Australian Council Public Accounts Committees | Presentation | 22 April 2024 |
Public Service Commission | Senior Leadership Forum | Attendance | 10 April 2024 |
NSW Parliament | Standing Committee on Social Issues - Hearing | Attendance* | 3 April 2024 |
* Attended by Margaret Crawford
Auditor-General’s reports to Parliament
Report | Type of report | Report Date |
Regional Digital Connectivity program | Performance audit | 27 June 2024 |
Government advertising 2022-23 | Performance audit | 25 June 2024 |
Universities 2023 | Financial audit | 12 June 2024 |
Safeguarding the rights of Aboriginal children in the child protection system | Performance audit | 6 June 2024 |
Oversight of the child protection system | Performance audit | 6 June 2024 |
Workers compensation claims management | Performance audit | 2 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:
Name | Type of document | Publication date |
---|---|---|
New standard AASB 18 ‘Presentation and Disclosure in Financial Statements’ issued | Accounting standard | 14 June 2024 |
AASB dialogue series: ‘Valuation in financial reporting: Art or Science?’ | Dialogue session | 6 June 2024 |
AASB ED 330 ‘Contracts for renewable electricity’ | Exposure draft | 24 May 2024 |
AASB dialogue series: ‘Financial reporting on climate-related commitments’ | Dialogue session | 11 April 2024 |
ED 329 ‘Business combinations – Disclosures, goodwill and impairment’* | Exposure draft | 28 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:
Name | Publication date |
---|---|
IASB issues narrow-scope amendments to classification and measurement requirements for financial instruments | 30 May 2024 |
IASB proposes IFRS Accounting Taxonomy update for IFRS 18 | 23 May 2024 |
Webcast: Proposals in exposure draft contracts for renewable electricity | 22 May 2024 |
IASB launches comprehensive review of accounting for intangibles | 23 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:
Name | Publication 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:
Name | Publication date |
---|---|
IPSASB developing the first public sector sustainability reporting standard with support from the world bank | 11 June 2024 |
IPSASB issues improvements to IPSAS, 2023 | 30 April 2024 |
IPSASB seeks comments on proposed amendments considering IFRIC interpretations | 16 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:
Name | Publication 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:
Name | Publication 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:
Name | Publication 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:
Name | Publication 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:
Name | Publication 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 |
Premier’s Department
Circulars and Memoranda
The Premier released the following memos and circulars:
Name | Type of document | Publication date |
---|---|---|
C2024-03 ‘Managing Records in NSW Government’ | Circular | 11 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:
Name | Type of document | Publication 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:
Name | Type of document | Publication 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
Public Accountability and Works Committee
Inquiries and Reports
Inquiries and Reports tabled in NSW Parliament included:
Name | Type of document | Publication date |
---|---|---|
Erratum – Report No. 3 – NSW Government’s use and management of consulting services | Report | 7 June 2024 |
Review into the Design and Building Practitioners Act 2020 and the Residential Apartment Buildings (Compliance and Enforcement Powers) Act 2020 | Review | 31 May 2024 |
Report No. 3 – NSW Government’s use and management of consulting services | Report | 29 May 2024 |
Office of Local Government (OLG)
Recent publications released included:
Name | Publication 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:
Name | Publication 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:
Name | Publication 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:
Name | Due 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 report | Publication date |
---|---|---|
Transitional Arrangements for the Cashless Debit Card | Performance audit | 26 June 2024 |
Defence’s Management of Contracts for the Supply of Munitions — Part 1 | Performance audit | 25 June 2024 |
Compliance with Gifts, Benefits and Hospitality Requirements in the Australian Communications and Media Authority | Performance audit | 25 June 2024 |
Defence’s Management of Recruitment Advertising Campaigns | Performance audit | 24 June 2024 |
Compliance with Gifts, Benefits and Hospitality Requirements in the Department of the Treasury | Performance audit | 24 June 2024 |
Procedures for Determining Breaches of the (APS) Code of Conduct | Corporate | 24 June 2024 |
Management of ICT System Access: Separating Personnel | Insights: Audit Lessons | 24 June 2024 |
Australian Public Service Commission’s Administration of Integrity Functions | Performance audit | 21 June 2024 |
Interim Report on Key Financial Controls of Major Entities | Financial audit | 20 June 2024 |
Compliance with Corporate Credit Card Requirements in the Productivity Commission | Performance audit | 18 June 2024 |
Compliance with Corporate Credit Card Requirements in the Federal Court of Australia | Performance audit | 18 June 2024 |
Evaluation of Australian Government Pilot Programs | Performance audit | 17 June 2024 |
Management of Cyber Security Incidents | Performance audit | 14 June 2024 |
Administration of the Adult Migrant English Program Contracts | Performance audit | 13 June 2024 |
Procurement of My Health Record | Performance audit | 12 June 2024 |
Digital Reform of the Agricultural Export System | Performance audit | 11 June 2024 |
2022–23 Aids to Navigation Maintenance Procurement | Performance audit | 3 June 2024 |
Compliance with Corporate Credit Card Requirements in the National Disability Insurance Agency | Performance audit | 30 May 2024 |
Australian Institute for Teaching and School Leadership’s Administration of National Standards and Frameworks | Performance audit | 30 May 2024 |
Design of the Growing Regions Program | Performance audit | 29 May 2024 |
Corporate Planning in the Department of Climate Change, Energy, the Environment and Water | Performance audit | 28 May 2024 |
Remote Employment Programs | Performance audit | 28 May 2024 |
Award of Funding under the Mobile Black Spot Program | Performance audit | 22 May 2024 |
Design and Early Implementation of the National Soil Strategy | Performance audit | 20 May 2024 |
Department of Home Affairs’ Regulation of Migration Agents | Performance audit | 8 May 2024 |
National Broadband Network — Transition from Construction to Operation | Performance audit | 1 May 2024 |
Issuing, Compliance and Contracting of Australian Carbon Credit Units | Performance audit | 30 April 2024 |
Management of Complaints by the National Disability Insurance Agency | Performance audit | 22 April 2024 |
Management of Taxpayers’ Use of Transfer Pricing for Related Party Debt | Performance audit | 17 April 2024 |
Management of the Australian War Memorial’s Development Project | Performance audit | 11 April 2024 |
Australian Capital Territory Audit Office
Australian Capital Territory Audit Office (ACT AO) | Type of report | Publication date |
---|---|---|
Management and oversight of ACT Policing services | Performance audit | 21 June 2024 |
Planning and delivery of services for young people with moderate to severe mental illness | Performance audit | 31 May 2024 |
Management of the Growing and Renewing Public Housing Program | Performance audit | 8 May 2024 |
Management of key contracts under A Step Up For Our Kids | Performance audit | 17 April 2024 |
Northern Territory Auditor-General's Office
Northern Territory Auditor-General's Office (NT AGO) | Type of report | Publication date |
---|---|---|
Report to the Legislative Assembly | Summary | 13 May 2024 |
Report to the Legislative Assembly | Controls 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 report | Publication date |
---|---|---|
Queensland’s regions 2023 | Financial audit | 13 June 2024 |
Education 2023 | Financial audit | 10 June 2024 |
Responding to and recovering from cyber attacks | Performance audit | 4 June 2024 |
South Australian Auditor-General’s Department
South Australian Auditor-General’s Department (SA AGD) | Type of report | Publication date |
---|---|---|
Urban tree canopy management | Performance audit | 4 June 2024 |
Tasmanian Audit Office
Tasmanian Audit Office (TAS AO) | Type of report | Publication date |
---|---|---|
Auditor-General’s Annual Plan 2024-25 | Annual plan | 20 June 2024 |
Management of major office accommodation | Performance audit | 20 June 2024 |
Access to oral health services | Performance audit | 18 June 2024 |
Auditor-General’s Report on the Financial Statements of State Entities 2022-23, Volume 2 | Financial audit | 23 May 2024 |
Private works undertaken by councils | Performance audit | 21 May 2024 |
Victorian Auditor-General’s Office
Victorian Auditor-General’s Office (VAGO) | Type of report | Publication date |
---|---|---|
Managing State-significant Risks | Performance audit | 27 June 2024 |
Access to Emergency Healthcare | Performance audit | 25 June 2024 |
Annual Plan 2024–25 | Annual Plan | 20 June 2024 |
Effectiveness of Arterial Road Congestion Initiatives | Performance audit | 20 June 2024 |
Metro Tunnel Project: Phase 3 – Systems Integration, Testing and Commissioning | Performance audit | 20 June 2024 |
Assuring the Integrity of the Victorian Government’s Procurement Activities | Performance audit | 20 June 2024 |
Domestic Building Oversight Part 2: Dispute Resolution | Performance audit | 19 June 2024 |
Planning Social Housing | Performance audit | 19 June 2024 |
Effectiveness of the Tutor Learning Initiative | Performance audit | 19 June 2024 |
Guardianship and Decision-making for Vulnerable Adults | Performance audit | 29 May 2024 |
Follow-up of Management of the Student Resource Package | Performance audit | 1 May 2024 |
Literacy and Numeracy Achievement Outcomes for Victorian Students | Performance audit | 1 May 2024 |
Western Australia Office of the Auditor-General
Western Australia Office of the Auditor-General (WA OAG) | Type of report | Publication date |
---|---|---|
Fraud Risks in the Management of Client Funds by the Public Trustee | Forensic audit | 26 June 2024 |
Electricity Generation and Retail Corporation (Synergy) | Compliance audit | 24 June 2024 |
Local Government Physical Security of Server Assets | Performance audit | 24 June 2024 |
Local Government Management of Purchasing Cards | Performance audit | 12 June 2024 |
Local Government 2022-23 – Financial Audit Results | Financial audit | 6 June 2024 |
Local Government IT Disaster Recovery Planning | Performance audit | 31 May 2024 |
Local Government 2022-23 – Information Systems Audit Results | Information systems audit | 27 May 2024 |
Government Campaign Advertising | Performance audit | 15 May 2024 |
State Government 2022-23 – Information Systems Audit Results | Information systems audit | 12 April 2024 |
Provision of Supplementary Information to the Standing Committee on Estimates and Financial Operations | Opinions 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 work | 28 May 2024 |
Reading Cinema proposal | 27 May 2024 |
Regional councils’ relationships with iwi and hapu for freshwater management – a follow-up report | 27 May 2024 |
The increasing use of multi-year appropriations | 17 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:
Name | Publication 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:
Name | Industry | Type of Document | Publication date |
---|---|---|---|
Increase in WaterNSW rural bulk water charges limited to inflation | Water | Media release | 4 June 2024 |
IPART publishes NSW solar feed-in tariff benchmarks for 2024-25 | Energy | Media release | 28 May 2024 |
IPART Decisions on Council Special Variation Applications | Local Government | Media release | 14 May 2024 |
Annual review of WaterNSW’s rural bulk water charges | Water | Media release | 24 April 2024 |
NSW Ombudsman
Recent news included:
Name | Publication 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 |