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Dealing with Corruption, Fraud and the ICAC: the role of public sector Audit and Risk Committees

The NSW Independent Commission Against Corruption (ICAC) recently released a paper ‘Dealing with Corruption, Fraud and the ICAC: the role of public sector Audit and Risk Committees’ (the Guidance) to help guide audit and risk committees on their role in dealing with corruption, fraud and the ICAC.

The Guidance explains the role of Audit and Risk Committees (ARCs) in managing the risk of fraud and corruption, through monitoring, reviewing and providing advice about an agency’s:

fraud and corruption control framework
investigations of suspected fraud and corruption
internal audits
risk management
outsourced activities and supply chains
external audit
management of probity.

The Guidance should be read in conjunction with other guidelines and policies dealing with corruption prevention, fraud control, internal auditing and risk management and the conduct of ARCs, in particular, NSW Treasury’s ‘Internal Audit and Risk Management Policy for the NSW Public Sector’. It is important to note that the Guidance is not about managing the risk of fraud and corruption, but how the ARC can fit within an agency’s overall integrity framework.

Treasury Risk Maturity Assessment Tool

NSW Treasury recently released its Risk Maturity Assessment Tool (the Tool) with the objective of supporting risk management, culture and capability across the NSW public sector. In addition to helping agencies meet their obligations under section 3.6 of the Government Sector Finance Act 2018, it also:

helps agencies to assess their own maturity level
helps agencies identify specific areas to improve risk culture and capability
supports whole of government improvements to risk management through a uniform tool
allows agencies to compare results over time.

The Tool comprises:

Treasury Risk Maturity Assessment Tool Guidance Paper (TPP20-06)
Treasury Risk Maturity Assessment Tool A3 Matrix
Treasury Risk Maturity Assessment Tool Spreadsheet

all of which can be located in the link to the Tool above.

ASIC focus areas for financial reporting under COVID-19 conditions for years ended 30 June 2020

On 7 July 2020, ASIC provided further information on focuses for financial reporting under COVID-19 conditions for the year ended 30 June 2020 following its original guidance via the frequently asked questions already published on the ASIC website.

Given the adverse impacts on many entities from the COVID-19 pandemic, ASIC recommended that directors, preparers and auditors should focus on:

factors affecting asset values, provisions and assessments of solvency and going concern
asset values including impairment of non-financial assets, values of property assets, expected credit losses on loans and receivables and values of other assets (such as inventories, deferred tax assets and investments in unlisted entities)
provisions and the existence of onerous contracts
events occurring after year end and before completing the financial report
disclosures in the financial report and Operating and Financial Review
reporting processes including the disclosure of assumptions, estimates and forward-looking information
other matters including hedge effectiveness, sales returns and off-balance sheet exposures.

ASIC announces findings from 31 December 2019 financial reports

In July 2020, the Australian Securities and Investments Commission (ASIC) released 20-173MR ‘ASIC review of 31 December 2019 reports’, highlighting the results from its review of the financial reports for the year ended 31 December 2019 of 90 listed and other public interest entities. The table below summaries some of the key findings from the review:

Areas of focus	Findings noted
Revenue recognition	Concerns around revenue recognition, particularly contracts that involve multiple performance obligations where one or more obligation is still to be met. Some instances noted where the accounting policy for revenue recognition needed to be more clearly described.
Asset values and impairment testing	Concerns about assessments of the recoverability of the carrying values of assets, including goodwill, exploration and evaluation expenditure, and property plant and equipment, including: cash flows and assumptions to determine recoverable amounts were not reasonable or supportable determining the carrying amount of cash generating units appropriate use of fair value assessment of impairment indicators entities not making necessary disclosures around sources of estimation uncertainty, key assumptions and sensitivity of inputs.
Tax accounting	Concerns include the adequacy of tax expense and probability that future taxable income will be sufficient to recover deferred tax assets.
Provisions	Concerns noted relating to the adequacy of provisions for rehabilitation, warranty claims and employee benefits.
Financial instruments	Concerns noted included the fair valuation of equity instruments and an arrangement where a fair value gain arose from the forgiveness of debt.
Consolidation and equity accounting	Concerns noted about non-consolidation of other entities or not equity accounting an interest in other entities where there were indicators of possible significant influence.
New lease accounting standard	Concerns noted around the explanation of the impact of adopting the new leasing standard.

AASB staff FAQs – events after the reporting period during the COVID-19 pandemic

In March 2020, the AASB and the AUASB issued a joint FAQ ‘The Impact of Coronavirus on Financial Reporting and the Auditor’s Considerations’ which provides guidance for stakeholders in assessing the broader financial reporting implications of COVID-19, including whether events after the reporting period require adjustment in the financial statements.

In August 2020, the AASB issued the ‘AASB Staff FAQs – Events after the reporting period during the COVID-19 pandemic’ which provides a more in-depth guidance for assessing accounting for events after the reporting period in light of developments beyond 30 June 2020, such as reinstated lockdowns, government policy changes and the potential for further events prior to entities authorising their financial statements for issue.

The staff FAQ provides guidance on the following questions:

What are events after the reporting period?
How do I assess whether an event after the reporting period is an ‘adjusting event’ or a ‘non-adjusting event’?
How should the financial statements reflect an adjusting event?
Is any action needed if the event is a non-adjusting event?
How do I assess whether an event after the reporting period is material?
Do events after the reporting period affect the going concern assessment?
What disclosures are required for events after the reporting period?

The AUASB has also updated the COVID-19 FAQs for Auditors to include guidance on events after the end of the reporting period.

Guidance for AASB 1059 Service Concession Arrangements: Grantors – Application of TPP 14-01 Valuation of Physical Non-Current Assets at Fair Value to assets recognised as service concession assets

In July 2020, NSW Treasury released ‘Guidance for AASB 1059 Service Concession Arrangements: Grantors – Application of TPP 14-01 Valuation of Physical Non-Current Assets at Fair Value to assets recognised as service concession assets’.

Physical non-current assets recognised as service concession assets under AASB 1059 will be subject to TPP 14-01 ‘Valuation of Physical Non-Current Assets at Fair Value’ (TPP 14-01) which requires physical non current assets to be revalued at fair value.

Despite AASB 13 ‘Fair Value Measurement’ and TPP 14-01 permitting agencies to use judgement in determining whether to measure fair value at the market, income or cost approach, grantors in a service concession arrangement under AASB 1059 are required to measure a service concession asset at current replacement cost in accordance with the cost approach to measuring fair value in AASB 13.

NSW Treasury’s guidance assists NSW public sector agencies in applying these requirements, however it is not a substitute for the relevant accounting standards.

The guidance is applicable to all NSW public sector agencies (including Statutory State-Owned Corporations) for financial years beginning on or after 1 July 2020.

Local Government (General) Amendment (Conduct) Regulation 2020 and OLG circular 20-32 ‘Amendments to the Model Code of Conduct for Local Councils in NSW and Procedures’

The Local Government (General) Amendment (Conduct) Regulation 2020 was published on the NSW legislation website on 14 August 2020.

This Regulation:

updates references to a new Model Code of Conduct for local councils published on 7 August 2020
amends existing provisions for the expulsion of councillors and members of the public from a council meeting
requires council meetings to be broadcast live or recorded and published on the council’s website.

In conjunction with the amended Regulation, the Office of Local Government (OLG) has issued Circular 20-32 ‘Amendments to the Model Code of Conduct for Local Councils in NSW and Procedures’ to advise councils of the amendments to the Model Code of Conduct for Local Councils in NSW (the Model Code) and the Procedures for the Administration of the Model Code of Conduct for Local Councils in NSW (the Procedures).

Key amendments to the Model Code included:

removing the failure to comply with a council resolution requiring action in relation to a code of conduct breach as a breach
incorporating members of audit, risk and improvement committees in the definition of council committee and council committee members
amending the gifts and benefits provisions to:
- increase the cap on the value of gifts that may be accepted from $50 to $100
- clarify that items with a value of $10 or less are not “gifts or benefits” for purposes of the Model Code and do not need to be disclosed
- clarify that benefits and facilities provided by councils to staff and councillors are not 'gifts or benefits' for the purposes of the Model Code
- remove the cap on the value of meals and refreshments that may be accepted by council officials as part of the performance of their official duties.

Key changes to the Procedures included:

councils having the following options when taking disciplinary action against councillors:
- that a councillor be formally censured for the breach under section 440G of the Local Government Act 1993 (the Act), or
- that a councillor be formally censured for a breach under section 440G and the matter referred to the OLG for further disciplinary action under the misconduct provisions of the Act
strengthening the process for censuring councillors for beaches of the code of conduct to ensure councillors are made publicly accountable for their conduct
giving councillors the option to avoid public censure of their code of conduct breaches by voluntarily agreeing to undergo training or counselling, to apologise for their conduct or to give undertakings not to repeat their conduct before the investigator finalises their report to the council
streamlining the process for council to refer code of conduct breaches by councillors to OLG for further disciplinary action under the misconduct provisions of the Act
allowing panels of conduct reviewers to be appointed without the resolution of the council and the referral of investigators’ reports to OLG for action under the misconduct provisions of the Act where council will not have a quorum.

The new prescribed Model Code of Conduct and Procedures take effect immediately and are available on the OLG’s website.

Local Government End of Year Financial Reporting 2019-20

The Office of Local Government (OLG) recently issued Circular 20-36 ‘End of Year Financial Reporting 2019-20’ (the Circular) to update the year-end financial reporting information for councils and joint organisations (JOs) to assist them when completing their 2019-20 financial statements and financial data return (FDR). It supersedes the previous circular 19-15.

The Circular:

advises that all councils and JOs have been granted an extension and must submit their financial statements and the FDR to OLG by 30 November 2020
encourages councils and JOs to communicate early with Audit Service Provers/Audit Office representatives on any matters that may arise
encourages councils to prepare proforma financial statements and identify opportunities to declutter financial statements by removing unnecessary notes and streamlining disclosures
advises that councils should prepare accounting policy position papers, which include detailed assessments, support for judgements and assumptions and accounting considerations, for all material accounting areas, with a particular focus on areas significantly impacted by COVID-19
advises that councils should assess if the impact of the new accounting standards will be material and prepare workpapers to support this assessment, and where possible, quantify the impact of new accounting standards that have been issued but are not yet effective
advises that councils should commence and complete revaluations early, perform annual fair value assessments and take into account restrictions on asset use, especially for community land and land under roads when assessing the valuation
prescribes indicative rates for discounting employee provisions and the most current index rates for water and sewer assets
provides guidance on infrastructure ratios, restricted funds and the formation of /participation in council entities
advises councils that the local government elections have been deferred due to COVID-19 hence, the implementation date of the Audit, Risk and Improvement Committee is now March 2022
encourages councils to obtain information on crown reserves they manage from the Department of Industry’s Crown Land portal and reconcile this against the council’s fixed asset register as at 30 June 2020
advises that Domestic Waste Management will not be audited for the 2019-20 financial year.

Further details can be found in the Annexures to the Circular.

Audit Office of New South Wales

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

Organisation	Event	Involvement	Date
Parliament – Legislative Assembly	Public Accounts Committee Briefing	Briefing to discuss audit reports tabled since 6 August 2020	24 September 2020
Jeff Whalan Learning Group	Guest speaker webinar – Georgie Harman	Attendance*	21 September 2020
NSW Treasury	ARC Leadership Forum	Presentation*	2 September 2020
Institute of Public Administration Australia (IPAA)	On the Couch with Kathrina Lo	Attendance*	31 August 2020
Jeff Whalan Learning Group	Spruce Executive Learning Group Meeting	Attendance*	27-28 August 2020
Parliament – Legislative Assembly	Public Accounts Committee Briefing	Briefing to discuss audit reports tabled since 5 June 2020	6 August 2020
Parliament – Legislative Assembly	Public Accounts Committee Hearing	Public hearing – follow up of performance audits	27 July 2020
Committee for Economic Development of Australia (CEDA)	Road to recovery – keynote address by the Premier of NSW	Attendance	15 July 2020

* online attendance

Auditor-General’s reports to Parliament

Report	Type of report	Report date
Support for regional town water infrastructure	Performance audit	24 September 2020
Credit card management in Local Government	Performance audit	3 September 2020
Governance and internal controls over local infrastructure contributions	Performance audit	17 August 2020
Health capital works	Performance audit	12 August 2020
Their Futures Matter	Performance audit	24 July 2020
Annual work program 2020-21	Work program	24 July 2020

Accounting Update

Australian update – Australian Accounting Standards Board (AASB)

Topics discussed included:

AASB Meeting Highlights – 16-17 September 2020

interest rate benchmark reform – phase 2
primary financial statements
goodwill and impairment
fair value measurement for not-for-profit entities
right-of-use assets for not-for-profit entities
IPSASB exposure drafts on revenue and transfer expenses
not-for-profit private sector financial reporting framework
conceptual framework – not-for-profit entities
audit fee disclosure and going concern.

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

Name	Type of document	Publication date
AASB Work Program Update	Work Program	24 September 2020
AASB 2020-8 ‘Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform – Phase 2’	Accounting standard	22 September 2020
AASB Staff FAQ on Events after the Reporting Period*	Guidance	20 August 2020
Goodwill and Impairment Discussion Paper webinar	Webinar	19 August 2020
AASB 2020-7 ‘Amendments to Australian Accounting Standards – COVID-19-Related Rent Concessions: Tier 2 Disclosures’	Accounting standard	13 August 2020
AASB 2020-6 ‘Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current – Deferral of Effective Date’	Accounting standard	13 August 2020
AASB Staff FAQ on Accounting for Concessionary Loans by Not-For-Profit entities	Guidance	5 August 2020
AASB 2020-5 ‘Amendments to Australian Accounting Standards – Insurance Contracts’	Accounting standard	30 July 2020
AASB Staff FAQ on Remuneration Underpayments	Guidance	17 July 2020
AASB Staff FAQ on Impairment of Non-Financial Assets	Guidance	14 July 2020
AASB Staff FAQs on Accounting for Government Support	Guidance	2 July 2020

*For more information refer to Hot Topics section.

International Update – International Accounting Standards Board (IASB)

Topics discussed included:

IASB Meeting Highlights – 22-23 September 2020

maintenance and consistent application
rate-regulated activities
management commentary
business combinations under common control
extractive activities.

IASB Meeting Highlights – 22-23 July 2020

IBOR reform and its effects on financial reporting – phase 2
disclosure initiative – accounting policies
IFRS taxonomy update
maintenance and consistent application
extractive activities
management commentary.

International Update – International Financial Reporting Standards (IFRS) Foundation

Latest news from the IFRS Foundation included:

Name	Publication date
Webinar on second comprehensive review of the IFRS for SMEs Standard	21 August 2020
IFRS Foundation published revised Due Process Handbook	21 August 2020
What is the due process and why does it matter?	21 August 2020
IASB issues IFRS Taxonomy Update for COVID-19-Related Rent Concessions	18 August 2020
New webcast on IFRS Taxonomy 2020 published	5 August 2020
New two-part webcast: Amendments to IFRS 17 Insurance Contracts	30 July 2020
IASB proposes changes to the IFRS Taxonomy to reflect amendments to IFRS 17, IFRS 4 and IAS 16	16 July 2020
IASB defers the effective date of amendments to IAS 1	15 July 2020

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

Topics discussed included:

IPSASB Meeting Highlights – 14-18 and 22 September 2020

ED 73, COVID-19: deferral of effective dates
ED 74, amendments to IPSAS 5, borrowing costs
public sector specific financial instruments
ED 75, leases – IFRS 16 alignment
ED 76 and ED 77, conceptual framework – limited scope update and measurement
ED 79, non-current assets held for sale and discontinued operations
ED 78, IPSAS 17 update, heritage and infrastructure
natural resources.

IPSASB Meeting Highlights – 28 July 2020

public sector specific financial instruments, responses to exposure draft 69
ED 78 – IPSAS 17 update.

Name	Publication date
New accounting tool available for governments to better understand impacts of COVID-19 Interventions	22 July 2020
IPSASB proposes delay of effective dates for recent Standards and Amendments	15 July 2020

Auditing Update

Australian Update – Auditing and Assurance Standards Board (AUASB)

Topics discussed included:

AUASB Meeting Highlights – 9 and 11 September 2020

ASRS 4400 ‘Agreed-Upon Procedures Engagements’
GS 012 ‘Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions (ADIs) and ADI Groups’
AUASB guidance statements revisions
IAASB matters
due process documentation and revision of the AUASB preambles.

Name	Publication date
IAASB support materials – FAQs regarding the use of technology in performing audit procedures	September 2020
Seeking feedback on IAASB’s Going Concern and Fraud Discussion Paper	September 2020
Illustrative examples for ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures	September 2020
AUASB issues revised GS 012 ‘Prudential Reporting Requirements for Auditors of Authorised Deposit-taking Institutions (ADIs) and ADI Groups’	11 September 2020
Have your say on the IAASB’s Auditor Reporting Post-Implementation Review Stakeholder Survey	August 2020
AUASB amends Auditor’s Responsibilities Statements	29 July 2020
AUASB issues Conforming Amendments to the Australian Auditing and Assurance Standards resulting from the revised Code of Ethics	21 July 2020
IFAC Webinar series on ‘Practical Audit Quality Considerations for Auditing in the Pandemic Environment’	9 July 2020

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

Topics discussed included:

IAASB Meeting Highlights (virtual board meeting) – 14-23 September 2020

ISQM 1 – Quality Management at the Firm Level
ISQM 2 – Engagement Quality Reviews
ISA 220 – Quality Management at the Engagement Level
EER (Extended External Reporting) Assurance
quality management conforming amendments to ISAs
quality management conforming amendments to other IAASB Standards
due process.

IAASB Meeting Highlights (conference call) – 11 August 2020

fraud and going concern.

IAASB Meeting Highlights (conference call) – 22 July 2020

definitions of listed entity and public interest entity
quality management standards – conforming amendments to ISAs.

Name	Publication date
New support materials available from IAASB for using automated tools and techniques in audit procedures	28 September 2020
IAASB seeks feedback on fraud, going concern in financial statement audits	15 September 2020
IAASB issues new project update for ISA 500 ‘Audit Evidence’	3 September 2020
New illustrative examples for ISA 540 (Revised) implementation: expected credit losses	31 August 2020
IAASB assists with audit considerations for the impact of COVID-19	31 July 2020

Ethics Update

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

Topics discussed included:

APESB Meeting Highlights – 28 August 2020

proposed revisions to Part 4B of the Code
proposed revisions to the Code of the role and mindset of accountants
international and other activities
update relating to insolvency services
COVID-19 Q&A on various services
IEASBA presentation on technology
proposed submission on the AASB’s ED regarding special purpose financial statement disclosures
update on whistleblowing project
update on audit standard setting and regulations.

Name	Publication date
APESB issues amendments to APES 110 Code of Ethics for Professional Accountants (including Independence Standards)	30 September 2020
APESB issues guidance on APES 110 Code prohibitions for all audit and review engagements	12 August 2020
APESB and IESBA staff collaborate on ethics guidance for COVID-19	3 August 2020
APESB welcomes monitoring group report on the international audit and ethics standard-setting system	17 July 2020
APESB proposes revisions to terms of engagement standard	14 July 2020

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

Topics discussed included:

IESBA Meeting Highlights – 14-21, 29 September and 1 October 2020

appropriate reviewer objectivity
non-assurance services
IAASB-IESBA coordination
fees
public interest entities
technology
eCode.

IESBA Meeting Highlights (virtual board meeting) – 22 July 2020

fees
non-assurance services
benchmarking initiative.

Latest news and publications from the IESBA included:

Name	Publication date
International Audit and Ethics Standards Boards embrace conclusion of monitoring group review and renewal of commitment to global standards	14 July 2020

NSW Treasury

NSW Treasury documents and resources

Treasury’s recent releases included:

Name	Publication date
Accounting Guidance for Capitalisation of Costs Relating to Cloud-based Software	30 September 2020
List of Current Treasurer’s Directions – September 2020	18 September 2020
TPP 20-06 ‘Treasury Risk Maturity Assessment Tool Guidance Paper’*	17 September 2020
Audit of staffing arrangements	9 September 2020
TTRP 20-01 ‘Preliminary Participation Rate Projections for the 2021 Intergenerational Report’	6 August 2020
Regulating for NSW's Future	27 July 2020
Application of TPP 14-01 to Service Concession Assets*	20 July 2020
Guidance on recognition of gains and losses in the operating statement	13 July 2020
Guidance on accounting for TMF Recoveries	13 July 2020

*For more information refer to Hot Topics section.

NSW Procurement Board

Directions and Procurement Alerts

NSW Procurement Board’s recent Directions and Procurement alerts included:

Name	Type of document	Publication date
Buying from social enterprises	Announcement	25 August 2020
PBD 2020-02 ‘Use of Procure IT Framework and increase of the threshold in Core& Contracts’	Board direction	25 August 2020

Public Accountability Committee

Inquiries and Reports

Inquiries and Reports tabled in NSW Parliament included:

Name	Type of document	Publication date
Integrity, efficacy and value for money of NSW Government grant programs	Inquiry	3 July 2020

Office of Local Government (OLG)

Recent circulars released included:

Name	Publication date
20-37 ‘Status of special COVID-19 measures’	22 September 2020
20-36 ‘End of Year Financial Reporting 2019-20’*	7 September 2020
20-34 ‘Joint Organisation Calendar of Compliance and Reporting Requirements 2020-21’	21 August 2020
20-33 ‘Calendar of Compliance and Reporting Requirements 2020-21’	21 August 2020
20-32 ‘Amendments to the Model Code of Conduct for Local Councils in NSW and Procedures’*	14 August 2020
20-31 ‘New requirement for councils to retain recordings of meetings on their websites for a minimum of 12 months’	14 August 2020
20-30 ‘COVID-19 Economic Stimulus Package – 2020-21’	5 August 2020
20-28 ‘Rules on attendance at council and committee meetings during the COVID-19 pandemic as of 1 July 2020’	3 July 2020

*For more information refer to Hot Topics section.

Australian Securities and Investments Commission (ASIC)

Recent media releases included:

Name	Publication date
20-202MR ASIC’s Corporate Plan 2020-24	31 August 2020
20-173MR ASIC review of 31 December 2019 financial reports*	31 July 2020
20-157MR Focuses for financial reporting under COVID-19 conditions*	7 July 2020

* For more information refer to Hot Topics section.

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

ACAG recently made submissions on:

Name	Due date
ED ISA 600 ‘Special Considerations – Audits of Group Financial Statements’	4 September 2020
ED 298 ‘General Presentations and Disclosures’	13 August 2020

Publications by Australian and New Zealand Audit Offices

Australian National Audit Office

Australian National Audit Office (ANAO)	Type of report	Publication date
Indigenous Advancement Strategy – Children and Schooling Program and Safety and Wellbeing Program	Performance audit	28 September 2020
ANAO Annual Report 2019-20	Annual report	28 September 2020
System Redevelopment – Managing Risks While Planning Transition	Performance audit	24 September 2020
Purchase of the ‘Leppington Triangle’ Land for the Future Development of Western Sydney Airport	Performance audit	21 September 2020
Administration of Financial Disclosure Requirements under the Commonwealth Electoral Act	Performance audit	17 September 2020
Advances to the Finance Minister for the Period 1 August 2020 to 28 August 2020	Assurance review	14 September 2020
Design and Implementation of the Defence Export Strategy	Performance audit	10 September 2020
Regulation of the National Energy Market	Performance audit	3 September 2020
Establishment and Use of ICT Related Procurement Panels and Arrangements	Performance audit	31 August 2020
ANAO Audit Manual	Audit manual	28 August 2020
Advances to the Finance Minister for the Period 27 June 2020 to 31 July 2020	Assurance review	13 August 2020
Procurement of Strategic Water Entitlements	Performance audit	16 July 2020
Advances to the Finance Minister for the Period 30 May 2020 to 26 June 2020	Assurance review	28 May 2020
Advances to the Finance Minister for the Period 1 July 2019 to 24 April 2020	Assurance review	8 July 2020
Quality Assurance Framework and Plan 2020–21	Corporate	3 July 2020
ANAO Corporate Plan 2020–21	Corporate	1 July 2020

Australian Capital Territory Audit Office

Australian Capital Territory Audit Office (ACT AO)	Type of report	Publication date
Management of care for people living with serious and continuing illness	Performance audit	10 September 2020

Queensland Audit Office

Queensland Audit Office (QAO)	Type of report	Publication date
Delivering successful technology projects	Auditor-General’s insights	30 September 2020
Awarding of sports grants	Information brief	29 September 2020
Responding to complaints from people with impaired capacity – Part 1: The Public Trustee of Queensland	Performance audit	24 September 2020
Queensland Health’s new finance and supply chain management system	Information brief	23 September 2020
Queensland Government response to COVID-19	Topic overview	22 September 2020
Effectiveness of audit committees in state government entities	Auditor-General’s insights	8 September 2020
Annual report 2019-20	Annual report	24 August 2020
Family support and child protection system	Performance audit	4 August 2020

South Australian Auditor-General’s Department

South Australian Auditor-General’s Department (SA AGD)	Type of report	Publication date
Information and communications technology reviews	IT review	8 September 2020
Adelaide Oval redevelopment for the designated period 1 January 2020 to 30 June 2020	Financial audit	2 September 2020
Passenger transport service contracts – Bus and light rail	Probity review	7 August 2020
Education capital works – Planning and governance	Performance audit	5 August 2020
Examination of the management of road asset maintenance: Northern Areas Council	Performance audit	21 July 2020

Tasmanian Audit Office

Tasmanian Audit Office (TAS AO)	Type of report	Publication date
Expressions of interest for tourism investment opportunities	Performance audit	22 September 2020
Management of Underperformance in the Tasmanian State Service	Performance audit	27 August 2020
Effectiveness of Internal Audit	Performance audit	27 August 2020
Impact of COVID-19 on financial statement audit reports	Communique	August 2020

Victorian Auditor-General’s Office

Victorian Auditor-General’s Office (VAGO)	Type of report	Publication date
Victoria’s Homelessness Response	Performance audit	17 September 2020
Rehabilitating Mines	Performance audit	5 August 2020
Management of the Student Resource Package	Performance audit	5 August 2020

Western Australia Office of the Auditor-General

Western Australia Office of the Auditor-General (WA OAG)	Type of report	Publication date
Annual Report 2019-20	Annual Report	24 September 2020
Transparency Report: Current Status of WA Health’s COVID-19 Response Preparedness	Transparency review	24 September 2020
Managing the Impact of Plant and Animal Pests: Follow-up	Performance audit	31 August 2020
Waste Management – Service Delivery	Performance audit	20 August 2020
Opinion on Ministerial Notification – Agriculture Digital Connectivity Report	Ministerial notification	30 July 2020
Working with Children Checks – Managing Compliance	Performance audit	15 July 2020

New Zealand Office of the Auditor-General

New Zealand Office of the Auditor-General (NZ OAG)	Publication date
Inquiry into state schools requesting payments in connection with out-of-zone places – follow-up work	25 September 2020
Getting the best from panels of suppliers	September 2020
Managing the Provincial Growth Fund	31 July 2020
New Zealand Transport Agency: Maintaining state highways through Network Outcomes Contracts	31 July 2020
Inland Revenue Department: Benefits management for the Business Transformation programme	31 July 2020
Using information to improve public housing services	July 2020
Analysing government expenditure related to natural hazards	July 2020
District health boards: Main findings from the 2018/19 audits	30 June 2020

Other Useful Resources

The Treasury (Australian Government)

Recent publications included:

Name	Publication date
Corporate Plan 2020-21	31 August 2020
The JobKeeper Payment: Three-month review	21 July 2020

Independent Commission Against Corruption (ICAC)

Recent media releases and publications included:

Name	Publication date
Dealing with Corruption, Fraud and the ICAC: the role of public sector Audit and Risk Committees*	9 September 2020
ICAC finds former FACS officer corruptly obtained over $1.67 million for own company	27 August 2020

*For more information refer to Hot Topics section.

Independent Pricing & Regulatory Tribunal (IPART)

Recent IPART papers and reports included:

Name	Industry	Type of document	Publication date
Monitoring the electricity and gas retail markets for 2019-20	Energy	Fact sheet	29 September 2020
Issues Paper – Review of Water Management prices – September 2020	Water	Issues paper	15 September 2020
2021-22 rate peg for NSW councils	Local Government	Media release	8 September 2020
Domestic waste charges for NSW councils for 2021-22	Local Government	Fact sheet	8 September 2020
Electricity networks reporting manual – Safety management system performance measurement	Energy	Reporting manual	7 September 2020
Fact Sheet – Local Government discount rate	Local Government	Fact sheet	27 August 2020
Information Paper –Contributions plan assessment process for land costs	Local Government	Information paper	21 July 2020
Rural and Regional bus fares from January 2021	Transport	Issues Paper	7 July 2020

Name	Publication date
NSW Ombudsman tables investigation into SafeWork NSW	21 August 2020