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Avoiding maladministration in the context of the NSW State election
The NSW Ombudsman has released a paper Avoiding maladministration in the context of the NSW State election on good administrative practices over the caretaker period to support NSW public servants.
The paper does not contain formal recommendations, but instead refers to relevant guidance/legislation and considerations to improve public administration, and how to avoid conduct that might constitute or involve maladministration.
It highlights some pressing issues that all public servants need to be especially aware of at the time of a state election. Although some of the points are specific to an election period, many of the principles are good practice recommendations that ensure good governance and public administration:
- complying with ‘caretaker conventions’ - self-imposed limits that successive Governments have agreed to observe in the period immediately before an election, such as the incumbent Government agreeing not to make significant policy decisions, appointments, or enter into contracts and agreements which would bind a future Government. Further information can be found in the Department of Premier and Cabinet’s (DPC) Guidance Note Caretaker’ Conventions and Other Pre-Election Practices and Ministerial Code of Conduct
- continuing to fulfil ordinary administrative functions and avoiding unnecessary delays - agencies should ensure that processes are in place to ensure they do no deny or delay responding to a service request, enquiry or complaint or for an administrator to delay making routine decisions
- keeping and maintaining proper records - record keeping is an essential component of good administrative practice, where all significant decisions are to be documented to ensure accountability and transparency. Documents labelled cabinet-in-confidence must not be destroyed instead should be returned to DPC or confidential archiving after the election. Refer to the State Records Act on an agencies’ obligation relating to government records
- remaining apolitical and impartial, including social media activity - agencies should at all times, but with special caution in the period leading up to an election, act only in ways that are consistent with their apolitical status. This includes the impact of social media posts that could be seen as political may be amplified in an election period. Additional guidance can be found within the social media guidelines from the NSW Government as well as the Australian Public Service Commission’s Social media: Guidance for Australian Public Service Employees and Agencies
- avoiding conflicts of interest - in the context of an election, a new conflict of interest might arise when a government employee decides to run for office. Under section 71 of the Government Sector Employment Act 2013 (GSE Act), employees running for office in a NSW state election must apply for and be granted leave until the result of the election is declared. For senior public servants, or those whose involvement in a campaign is significant, this may mean taking leave or stepping aside from their role for a period
- appropriate use of public funds - the Public Service Commissioner’s Code of Ethics and Conduct requires government employees to use public resources in an efficient, effective and prudent manner which also includes using those funds for campaigning
- avoiding inappropriate use of public funds, including grants administration - irrespective of timing and whether it is during an election period, agencies need to ensure they have appropriate governance frameworks in place to avoid providing funds to communities in seats that are marginal or held by the Government of the day. Guidance for agencies is available within DPC’s Grants Administration Guide.
Developing sustainability-related financial reporting standards in Australia
In response to the growing global demand for high-quality, transparent, reliable and comparable reporting of sustainability-related information by entities, the IFRS Foundation established the International Sustainability Standards Board (ISSB) in November 2021. In response to international developments, the Australian Accounting Standards Board (AASB) also announced its intention to develop a reporting framework and requirements for sustainability-related matters in Australia and the Auditing and Assurance Standards Board (AUASB)’s intention to update relevant assurance standards simultaneously (see joint FRC/AASB/AUASB Position Statement).
In June 2022, the Australian Accounting Standards Board (AASB) provided an update article Project insights: Developing sustainability-related financial reporting standards in Australia. The article provides an overview of the proposed Australian approach to developing separate sustainability-related financial reporting standards and to highlight some of the key elements of that proposed approach.
Sustainability-related financial information is defined as being ‘information that gives insight into sustainability-related risks and opportunities that affect enterprise value, providing a sufficient basis for users of general purpose, financial reporting to assess the resources and relationships on which an entity’s business model and strategy for sustaining and developing that model depend1.’
The AASB intends to use the work of the ISSB as a baseline, with modifications for Australian matters and requirements where necessary to meet the needs to Australian stakeholders. In particular, the AASB is taking active steps to help ensure that Australia adopts reporting requirements that meet the needs of users of financial and other related information and supports Australia’s role in the international sustainability reporting environment.
In response to this topical issue, NSW Treasury has issued NSW Treasury Annual Reporting Framework which requires reporting GSF Agencies to publish climate-related financial disclosures for financial years 2023-24 and beyond, in alignment with the Taskforce on Climate-related Financial Disclosures (TCFD) recommendations. The disclosures are recommended but not mandatory for financial year 2022-23.
Annual Reporting Framework
The NSW Treasury issued the Annual Reporting Framework, which outlines the requirements that agencies will need to comply with when preparing their annual reports under the Government Sector Finance Act 2018. These requirements will apply for annual reports prepared after 1 July 2023, including annual reports prepared for the financial year ending 30 June 2023.
The key changes from previous requirements include:
- mandatory headings: six mandatory high-level content headings structure the information in agency annual reports. They are ‘Overview’, ‘Strategy’, ‘Operations and Performance’, ‘Management and Accountability’, ‘Sustainability’ and ‘Financial Performance’
- climate-related financial disclosures: as stated above, mandatory requirements will be effective from financial year 2023-24
- recommended annual reporting content:
- reporting GSF Agencies are encouraged to include information about the costs and benefits associated with Machinery of Government (MoG) changes (NSW Machinery of Government Changes Guide) in their annual report if reasonable.
- reporting GSF Agencies are encouraged to consider the International Sustainability Standards Board’s standards (once released)
- preparation of annual reports:
- for financial year 2022-23, only agencies listed in the related GSF Regulation will be required to prepare annual reports
- for financial year 2023-24 and beyond, all reporting GSF Agencies who prepare financial statements will also need to prepare annual reports, unless exempt under a principles and risk-based exemptions framework.
NSW Treasury plans to develop, in consultation with the sector, criteria for the principles and risk-based exemption framework ahead of 1 July 2023. This risk-based exemption framework will include considerations of climate risk in assessing eligibility for exemptions. For financial year 2023-24 and beyond, all reporting GSF agencies who prepare financial statements will also need to prepare annual reports, unless exempt. The new annual reporting framework will be assessed after its first reporting year to decide whether any changes or improvements are required. This assessment will also consider any changes or developments in global and national reporting standards and guidance, including the ISSB’s intended release of sustainability and climate-related financial disclosure standards in June 2023.
NSW Treasury releases Financial Reporting Code and Mandates
The NSW Treasury released the following pronouncements:
TPG 23-03 ‘Financial Reporting Code for NSW General Government Sector Entities’
The Financial Reporting Code (the Code) sets out the financial reporting framework for NSW General Government Sector (GGS) entities, with illustrative guidance on the form and content of the financial statements, including the note disclosures. The Code is not mandatory in its entirety and NSW GGS entities can tailor the model to their individual circumstances. This release supersedes the previous version TPG 22-06.
The Code for financial years ending on or after 30 June 2023 has been updated for changes in Australian Accounting Standards and Treasury policy requirements and encourages entities consider financial reporting impacts relating to:
- climate risks
- continuing impact of the COVID-19 pandemic such as the effects on the building construction industry, government grants and other financial support.
TPG 23-04 ‘Mandates of options and major policy decisions under Australian Accounting Standards’
This TPG is a mandatory policy and applies to GSF agencies required to prepare general purpose financial statements under section 7.6 of the Government Sector Finance Act 2018. The TPG does not apply to universities and their controlled entities. It supersedes and withdraws the previous Treasury Policy and Guidelines TPG 22-07 with the same title.
This TPG updates the mandates of accounting policy options and major policy decisions under Australian Accounting Standards to be applied in entity financial statements for financial years ending on or after 30 June 2023, with the main changes being the updated list of standards issued but not yet effective and confirm that Accounting Standards generally cannot be early adopted.
Audit Office of New South Wales
Margaret Crawford, Auditor-General for New South Wales – presentations, attendances and interviews
Organisation | Event | Involvement | Date |
Transport Asset Holding Entity (TAHE) | TAHE Audit Risk Committee Meeting | Presentation | 23 March 2023 |
Pacific Association of Supreme Audit Institutions (PASAI) | PASAI Annual Congress | Attendance | 29 February-3 March 2023 |
Committee for Economic Development of Australia (CEDA) | Economic and Policy Outlook 2023 | Attendance | 17 February 2023 |
Financial Reporting and Accounting Committee (FRAC) | Board Meeting | Attendance | 9 February 2023 |
Legislative Assembly | Canadian delegation luncheon | Attendance | 8 February 2023 |
Jeff Whalan Learning Group | Executive Learning Group | Speech | 3 February 2023 |
Chief Executive Women | New Member Dinner | Attendance | 31 January 2023 |
Auditor-General’s reports to Parliament
Report | Type of report | Report Date |
NSW government agencies’ use of consultants | Performance audit | 2 March 2023 |
Government advertising 2021-22 | Performance audit | 28 February 2023 |
Planning and managing bushfire equipment | Performance audit | 27 February 2023 |
Government’s acquisition of private property: Sydney Metro project | Performance audit | 9 February 2023 |
Cyber Security NSW: governance, roles, and responsibilities | Performance audit | 8 February 2023 |
Bushfire recovery grants | Performance audit | 2 February 2023 |
Design and implementation of the Transport Asset Holding Entity | Performance audit | 24 January 2023 |
Treasury 2022** | Financial audit | 23 December 2022 |
State Finances 2022** | Financial audit | 22 December 2022 |
Transport and Infrastructure 2022** | Financial audit | 21 December 2022 |
Internal controls and governance 2022** | Financial audit | 20 December 2022 |
Coordination of the response to COVID-19 (June to November 2021)** | Performance audit | 20 December 2022 |
Accounting Update
Australian update – Australian Accounting Standards Board (AASB)
Topics discussed included:
AASB Meeting Highlights – 8-9 March 2023
- subsidiaries without public accountability
- non-current liabilities with covenants
- domestic post implementation reviews: specific public sector standards
- public sector long-term discount rates
- franking credits
- tier 3 not for profit financial reporting
- pillar two (global minimum tax)
- research update
- sustainability reporting project update
- sustainability reporting standard-setting framework
- sustainability reporting jurisdiction update
- climate-related financial disclosure
- sustainability reporting other business.
AASB Meeting Highlights – 1 February 2023
- sustainability reporting
- sustainability reporting and climate-related financial reporting.
Latest news, accounting standards and work-in-progress documents from the AASB included:
Name | Type of document | Publication date |
---|---|---|
AASB Research Report 18 AASB 17 Insurance Contracts Presentation, Disclosure, Transition and Other Accounting Policy Decisions: A Survey on Australian Insurance Entities | Research report | 30 March 2023 |
AASB Exposure Draft ED 324 Amendments to the Classification and Measurement of Financial Instruments | Exposure draft | 27 March 2023 |
AASB Exposure Draft ED 323 Disclosure of Non-current Liabilities Covenants – Proposed Amendments to Tier 2 | Exposure draft | 16 March 2023 |
Modifications to AASB 13 Fair Value Measurement applicable to not-for-profit public sector entities | Webcast | 7 March 2023 |
AASB Exposure Draft ED 84 Concessionary Leases and Right-of-Use Assets In-kind | Exposure draft | 17 January 2023 |
AASB Exposure Draft ED 322 International Tax Reform – Pillar Two Model Rules | Exposure draft | 10 January 2023 |
AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants** | Amending standard | 22 December 2022 |
AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards** | Amending standard | 22 December 2022 |
AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments** | Amending standard | 22 December 2022 |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector** | Amending standard | 22 December 2022 |
AASB 2022-10 Amendments to Australian Accounting Standards – Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities** | Amending standard | 22 December 2022 |
AASB-AUASB Joint Research Report on Climate-Related Disclosures and Assurance in the Annual Reports of ASX Listed Companies** | Research report | 19 December 2022 |
International Update – International Accounting Standards Board (IASB)
Topics discussed included:
IASB Meeting Highlights – 20-23 March 2023
- climate-related risks in the financial statements
- board work plan update
- disclosure initiative – subsidiaries without public accountability disclosures
- equity method
- primary financial statements
- post implementation review of IFRS 15 revenue from contracts with customers
- business combinations – disclosures, goodwill and impairment
IASB Meeting Highlights – 20-23 February 2023
- maintenance and consistent application – supplier finance arrangements
- post implementation review of IFRS 9 – impairment
- rate-regulated activities
- dynamic risk management
- financial instruments with characteristics of equity
- maintenance and consistent application
- lack of exchangeability (amendments to IAS 21)
- annual improvements
- business combinations – disclosures, goodwill and impairment.
IASB Meeting Highlights – 24-26 January 2023
- business combinations – disclosures, goodwill and impairment
- equity method
- disclosure initiative – subsidiaries without public accountability: disclosures
- primary financial statements
- taxonomy update
- maintenance and consistent application – supplier finance arrangements.
International Update – International Financial Reporting Standards (IFRS) Foundation
Latest news from the IFRS Foundation included:
Name | Publication date |
Connectivity in practice: the IASB’s new project on Climate-related Risks in the Financial Statements | 23 March 2023 |
IASB initiates project to consider climate-related risks in financial statements | 23 March 2023 |
IASB proposes narrow-scope amendments to classification and measurement requirements for financial instruments | 21 March 2023 |
March 2023 IFRS for SMEs Accounting Standard Update now available | 16 March 2023 |
IASB concludes project to improve its approach to developing disclosure requirements in IFRS Accounting Standards | 8 March 2023 |
G20 focuses on launch of ISSB’s inaugural standards | 28 February 2023 |
ISSB ramps up activities to support global implementation ahead of issuing inaugural standards end Q2 2023 | 17 February 2023 |
IASB gives insights into decisions made on merger and acquisition disclosures and goodwill accounting | 31 January 2023 |
ISSB Corporate Reporting Webinar Series | 13 January 2023 |
IASB publishes its review of classification and measurement requirements relating to financial instruments** | 21 December 2022 |
December 2022 IFRS for SMEs Accounting Standard Update now available** | 20 December 2022 |
International Update – International Public Sector Accounting Standards Board (IPSASB)
Topics discussed included:
IPSASB Meeting Highlights – 14-17 March 2023
- public interest committee governance update
- program technical director’s report on work program
- measurement
- conceptual framework-limited scope update – next stage
- transfer expenses
- revenue
- reporting sustainability program information
- retirement benefits plan
- measurement – application update
- natural resources
- sustainability reporting
- the IPSASB’s next strategy and work program.
IPSASB Meeting Highlights – 23 February 2023
- administrative items
- measurement
- revenue/transfer expenses
- conceptual framework.
Recent news from the IPSASB included:
Name | Publication date |
---|---|
IPSASB, IFAC & Accountancy Europe Host Interactive Discussion + Reception on Public Sector Sustainability Reporting | 23 February 2023 |
IPSASB Seeks Comments on Concessionary Leases Proposals for the Public Sector | 17 January 2023 |
Auditing Update
Australian Update – Auditing and Assurance Standards Board (AUASB)
Topics discussed included:
AUASB Meeting Highlights – 15 March 2023
- FRC and audit quality update
- Treasury update – climate-related financial disclosure
- AASB update (including climate and sustainability)
- sustainability assurance – review of IAASB draft
- IAASB update & discussion
- 2022-23 AUASB technical work plan update
- GS 023 – engagement leader guidance – approval
- AUASB amending standard for AASB 101 update and other changes – approval
- not-for-profit guidance & withdrawal of GS 019 – approval
- IAASB strategy and work plan – AUASB submission
- ISA 500 audit evidence – review and update
- KAM reporting beyond listed entities – update
- GS 007 information gathering – update.
Latest news from the AUASB included:
Name | Publication date |
---|---|
AUASB issues ASA 2023-1 Amendments to Australian Auditing Standards | 28 March 2023 |
Post Implementation Review of ASAE 3500 Performance Engagements | 27 March 2023 |
AUASB issues an updated version of AUASB Guidance Statement GS 023 to support public sector auditors in applying Auditing Standard ASA 220 | 21 March 2023 |
CPA Australia and APESB Event: Global developments in Ethics and Assurance for Sustainability | 9 March 2023 |
AUASB Technology Update | 27 February 2023 |
AUASB Sustainability Assurance Update released | 24 February 2023 |
Consultation Paper on the exposure of the IAASB’s Proposed Part 10 ISA for LCE Group Audits | 15 February 2023 |
Feedback requested to the AUASB on the IAASB’s Proposed Strategy and Work Plan for 2024‒2027 | 14 February 2023 |
Revised standards have been issued as a result of Quality Management Standards and other pronouncements** | 22 December 2022 |
Supporting Auditors in Enhancing Audit Quality** | 20 December 2022 |
Perceptions of Audit Quality by Audit Committee Chairs in Australia** | 20 December 2022 |
International Update – International Auditing and Assurance Standards Board (IAASB)
Topics discussed included:
IAASB Meeting Highlights – 20-24 March 2023
- going concern
- disruptive technology
- sustainability assurance
- ISA for less complex entities
- listed entities and public interest entity.
Ethics Update
Australian Update – Accounting Professional and Ethical Standards Board (APESB)
Topics discussed included:
APESB Meeting Highlights – 23 February 2023
- proposed revisions to APESB pronouncements for quality management
- international and other activities
- proposed compilation of the code of ethics
- update on sustainability
- proposed revisions to APES 110 for engagement team – group audits independence
- update on IESBA tax planning and related services project.
Latest news and media releases from the APESB included:
Name | Publication/Event date |
---|---|
Global developments in Ethics and Assurance for Sustainability – Joint APESB & CPA Australia event – 30 March 2023 | 30 March 2023 |
APESB issues revised APES 345 Reporting on Prospective Financial Information prepared in connection with a Public Document | 28 March 2023 |
APESB issues revised APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document | 28 March 2023 |
APESB issues revised APES GN 31 Professional and Ethical Considerations relating to Low Doc Offering Sign-offs | 28 March 2023 |
APESB announces proposals to strengthen independence for Group Audits | 21 March 2023 |
APESB issues revised APES 315 Compilation of Financial Information | 9 March 2023 |
APESB issues revised APES 325 Risk Management for Firms | 6 March 2023 |
Code of Ethics updated to restrict services provided by external auditors to clients** | 21 December 2022 |
International Update – International Ethics Standards Board for Accountants (IESBA)
Topics discussed included:
IESBA Meeting Highlights – 13-17 March 2023
- sustainability reporting and assurance
- sustainability
- use of experts
- emerging issues and outreach update
- public interest entity rollout
- IAASB-IESBA coordination.
IESBA Meeting Highlights – 10 February 2023
- public interest entity rollout.
Latest news and publications from the IESBA included:
Name | Publication date |
---|---|
IESBA and IAASB Highlight Commitment to Deliver on Recommendations in New IOSCO Report on a Global Assurance Framework for Sustainability-related Corporate Reporting | 28 March 2023 |
IESBA Staff Releases Q&As to Spotlight Key Changes to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code | 10 March 2023 |
IESBA Strengthens and Clarifies Independence Requirements for Group Audits | 28 February 2023 |
Final pronouncement: Revisions to the Code relating to the definition of engagement team and group audits | 28 February 2023 |
Global Ethics Board Raises Expectations of Ethical Conduct in Tax Planning | 17 February 2023 |
The IESBA Releases Update on Sustainability Work** | 19 December 2022 |
NSW Treasury
NSW Treasury documents and resources
Treasury’s recent releases and other guidance included:
Name | Publication date |
TPG23-08 NSW Government Guide to Cost-Benefit Analysis | 2 March 2023 |
TPG22-04 Submission of Business Cases | 28 February 2023 |
TD22-10 Amendment to TD19-02 Mandatory Annual Returns to Treasury | 27 February 2023 |
TPG22-11 Agency Direction for the 2022-23 Mandatory Early Close | 27 February 2023 |
TD19-02 Mandatory early close as at 31 March each year | 24 February 2023 |
TPG23-06 Board Appointments for State Owned Corporations and Other Commercial Government Business | 18 February 2023 |
TD23-01 Exemption from paying certain unclaimed money into the Consolidated Fund | 16 February 2023 |
Annual Reporting Framework* | 15 February 2023 |
TPG23-04 Mandates of options and major policy decisions under Australian Accounting Standards* | 13 February 2023 |
TPG23-03 Financial Reporting Code for NSW General Government Sector Entities* | 13 February 2023 |
TPG22-22 Policy and Guidelines: Evaluation | 9 February 2023 |
Statutory Act of Grace Payments Register – 1 July 2021 to 30 June 2022 | 16 January 2023 |
TD22-30 Management of Cash, Banking and Payments** | 23 December 2022 |
TPG22-34 Privacy Management Plan and Guidelines** | 21 December 2022 |
Department of Premier and Cabinet (DPC)
Ministerial Memoranda and Department Circulars
DPC released the following memos and circulars:
Name | Type of document | Publication date |
---|---|---|
M2022-13 Support for Employees Experiencing Domestic and Family Violence** | Memorandum | 23 December 2022 |
Office of Local Government (OLG)
Recent publications released included:
Name | Publication date |
22-42 Councils and joint organisations to provide OLG’s credit card guidelines to their ARICs** | 22 December 2022 |
22-41 Update on the Guidelines for Risk Management and Internal Audit for Local Government in NSW** | 19 December 2022 |
Australian Securities and Investments Commission (ASIC)
Recent speeches and media releases included:
Name | Publication date |
ASIC continues its focus on improved material business risk disclosures in annual reports | 10 March 2023 |
Australian Charities and Not-for-profits Commission (ACNC)
Recent news and media included:
Name | Publication date |
With cyber crime on the rise, the ACNC advises charities to manage risk | 8 March 2023 |
New rules to reinforce transparency of related party transactions | 9 February 2023 |
Fraud prevention and financial management: new free ACNC short courses | 6 February 2023 |
Australasian Council of Auditors-General (ACAG) Submissions to AUASB or AASB
ACAG recently made submissions on:
Name | Due date |
AASB Invitation to Comment ITC 50 Post-implementation Review – Income of Not-for-Profit Entities | 31 March 2023 |
AASB ITC 51 Post Implementation Review of Not-for-Profit Topics – Control, Structured Entities, Related Party Disclosures and Basis of Preparation of Special Purpose Financial Statements | 31 March 2023 |
AASB Invitation to Comment ITC 49 Post-implementation Review of AASB 1059 Service Concession Arrangements: Grantors | 23 February 2023 |
Publications by Australian and New Zealand Audit Offices
Australian National Audit Office
Australian National Audit Office (ANAO) | Type of report | Publication date |
---|---|---|
Management of Migration to Australia — Family Migration Program | Performance audit | 27 March 2023 |
Draft 2023–24 Annual Audit Work Program | Corporate | 22 March 2023 |
Procurement of 1800RESPECT | Performance audit | 8 March 2023 |
Department of Home Affairs’ Management of its Public Communications and Media Activities | Performance audit | 23 February 2023 |
Audits of the Annual Performance Statements of Australian Government Entities – 2021-22 | Performance statements audit | 9 February 2023 |
2021-22 Major Projects Report | Major projects report | 2 February 2023 |
Australian Government Procurement Contract Reporting – 2022 Update | Information report | 2 February 2023 |
Expansion of Telehealth Services | Performance audit | 19 January 2023 |
Northern Territory Auditor-General's Office
Northern Territory Auditor-General's Office (NT AGO) | Type of report | Publication date |
---|---|---|
Report to the Legislative Assembly | Financial statements, performance management system, information technology, compliance, data analysis | 13 February 2023 |
Queensland Audit Office
Queensland Audit Office (QAO) | Type of report | Publication date |
---|---|---|
State entities 2022 | Financial audit | 16 March 2023 |
Health 2022 | Financial audit | 1 March 2023 |
Protecting our threatened animals and plants | Performance audit | 23 February 2023 |
South Australian Auditor-General’s Department
South Australian Auditor-General’s Department (SA AGD) | Type of report | Publication date |
---|---|---|
Update to the annual report for the year ended 30 June 2022 | Annual report | 21 March 2023 |
Consolidated Financial Statement review | Annual report | 21 March 2023 |
Tasmanian Audit Office
Tasmanian Audit Office (TAS AO) | Type of report | Publication date |
---|---|---|
Strategic procurement in local government | Performance audit | 30 March 2023 |
Victorian Auditor-General’s Office
Victorian Auditor-General’s Office (VAGO) | Type of report | Publication date |
---|---|---|
Understanding Victoria’s Contaminated Land | Performance audit | 23 March 2023 |
Fair Presentation of Service Delivery Performance 2022 | Performance audit | 22 March 2023 |
Maintaining Railway Assets Across Metropolitan Melbourne | Performance audit | 9 March 2023 |
Results of 2021–22 Audits: Local Government | Financial audit | 23 February 2023 |
Regulating Private Pool and Spa Safety | Performance audit | 22 February 2023 |
Western Australia Office of the Auditor-General
Western Australia Office of the Auditor-General (WA OAG) | Type of report | Publication date |
---|---|---|
Information Systems Audit – Local Government 2021-22 | Information systems audit | 29 March 2023 |
Opinion on Ministerial Notification – Tourism WA’s Campaign Expenditure | Opinion on Ministerial Notification | 27 March 2023 |
Information Systems Audit – State Government 2021-22 | Information systems audit | 22 March 2023 |
Opinion on Ministerial Notification – Triennial Reports for Griffin Coal and Premier Coal | Opinion on Ministerial Notification | 22 March 2023 |
Opinion on Ministerial Notification – Stamp Duty on the Landgate Building, Midland | Opinion on Ministerial Notification | 8 March 2023 |
Administration of the Perth Parking Levy | Performance audit | 16 February 2023 |
Funding of Volunteer Emergency and Fire Services** | Performance audit | 22 December 2022 |
Financial Audit Results – State Government 2021-22** | Financial audit | 22 December 2022 |
Compliance with Mining Environmental Conditions** | Performance audit | 20 December 2022 |
New Zealand Office of the Auditor-General
New Zealand Office of the Auditor-General (NZ OAG) | Publication date |
---|---|
New Zealand Defence Force: Resetting efforts to reduce harmful behaviour | 30 March 2023 |
A safe and respectful New Zealand Defence Force: First monitoring report | 30 March 2023 |
Managing public funding in an emergency response or recovery – Observations from our work | 29 March 2023 |
The Auditor-General’s auditing standards | 29 March 2023 |
Tertiary education institutions: 2021 audit results and what we saw in 2022 | 28 March 2023 |
Results of the 2021 school audits | 27 March 2023 |
The Auditor-General's strategic intentions to 2028 | 16 March 2023 |
Controller update: July to December 2022 | 15 March 2023 |
Submission on the Natural and Built Environment Bill | 8 March 2023 |
Submission on draft water services legislation | 8 March 2023 |
Getting the most out of your department’s Audit and Risk Committee | 9 February 2023 |
Independent Commission Against Corruption (ICAC)
Recent media releases included:
Name | Publication date |
---|---|
Public inquiry into corruption allegations concerning Inner West Council, Transport for NSW and others | 2 March 2023 |
Statement regarding the Transport Asset Holding Entity | 17 February 2023 |
Independent Pricing & Regulatory Tribunal (IPART)
Recent IPART papers and reports included:
Name | Industry | Type of Document | Publication date |
---|---|---|---|
Report to the Minister – Annual Compliance Report – WIC Act 2021-2022 – October 2022 | Water | Compliance report | 17 January 2023 |
NSW Ombudsman
Recent news included:
Name | Publication date |
---|---|
In Focus: Avoiding maladministration in the context of the NSW State election | 10 February 2023 |