Professional Update January - March 2023
Contents

Hot Topics

Note:

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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

**Excluded in the October – December 2022 updates due to cut-off date.

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

**Excluded in the October – December 2022 updates due to cut-off date.

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

**Excluded in the October – December 2022 updates due to cut-off date.

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

**Excluded in the October – December 2022 updates due to cut-off date.

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

**Excluded in the October – December 2022 updates due to cut-off date.

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

**Excluded in the October – December 2022 updates due to cut-off date.

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

*For more information refer to Hot Topics section.
**Excluded in the October – December 2022 updates due to cut-off date.

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

**Excluded in the October – December 2022 updates due to cut-off date.

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

**Excluded in the October – December 2022 updates due to cut-off date.

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

 

Australian Capital Territory Audit Office

Australian Capital Territory Audit Office (ACT AO) Type of report Publication date
Construction Occupations Licensing Performance audit 16 March 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

**Excluded in the October – December 2022 updates due to cut-off date.

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