Professional Update October - December 2024
2024
Contents

Hot Topics

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Sustainability reporting: Current pronouncements

Sustainability reporting has been developing rapidly globally, with more governing bodies and regulators making sustainability reporting mandatory. In June 2023, the International Sustainability Standards Board (ISSB) issued two standards, IFRS S1 ‘General Requirements for Disclosure Sustainability-related Financial Information’ and IFRS S2 ‘Climate-related Disclosures’

To support the implementation of the ISSB standards, the IFRS foundation released a new comprehensive guide to help entities identify and disclose material information about sustainability-related risks and opportunities that may have impact on their cash flows, access to finance or cost of capital over the short, medium or long-term. The guide details the process that an entity can follow which aligns with the four-step process set out in the ISSB’s IFRS Practice Statement 2: Making Materiality Judgements. The guide also provides some of the considerations that entities may need to make when interconnecting their sustainability-related disclosures and financial statements. 

For the Australian context, sustainability reporting requirements will commence for reporting periods beginning on or after 1 January 2025. The Australian Accounting Standards Board (AASB) released AASB S1 ‘General requirements for Disclosure of Sustainability-related Financial Information’ and AASB S2 ‘Climate-related Disclosures’. AASB S1 is a voluntary standard which means entities may elect to apply this standard. These two standards incorporate the international standards’ requirements with Australian-specific paragraphs.

Sustainability reporting: NSW framework

On the NSW front, the NSW Government has introduced mandatory climate-related financial disclosures as part of agencies’ annual reporting, as prescribed in NSW Treasury’s pronouncement TPG 24-33 ‘Reporting framework for first year climate-related financial disclosures’. The NSW reporting framework is closely informed by the AASB’s Australian Sustainability Reporting Standard (ASRS) AASB S2 'Climate-related Disclosures' and has been tailored to reflect the NSW Government circumstances and reporting entity capability and capacity. 

TPG 24-33 sets out the minimum content requirements for the first year of mandatory climate-related financial disclosures by NSW government annual reporting entities, to either be: 

  • included within the agencies’ annual report as part of the sustainability chapter or 
  • on a standalone basis alongside the annual report for the same period.

The implementation of mandatory climate-related financial disclosures will be phased over three years starting from: 

  • 2024–25 financial year for phase 1 entities 
  • 2025–26 financial year for phase 2 entities 
  • 2026–27 financial year for phase 3 entities. 

Phase 1 entities will be specified in a Treasurer’s Direction, with the list of entities consistent with previous NSW Treasury communications and updated accordingly with details for phases 2 and 3 entities. 

To support agencies prepare for the required disclosures, NSW Treasury has developed a Climate-related financial disclosures page with information and links to resources published by the NSW Department of Climate, Energy, the Environment and Water (DCCEEW), who has been charged with leading the sector uplift program through training and guidance. Current guidance developed by DCCEEW includes: 

NSW Treasury pronouncements

The NSW Treasury issued the following pronouncements: 

TPG 24-26 ‘First Nations Impact Assessment Policy’

This pronouncement is effective from 1 November 2024 and provides directions to NSW General Government Sector (GGS) agencies on when and how to complete a First Nations impact assessment for new measures that meet one of more of the following mandatory eligibility criteria: 

  1. First Nations-specific new measure where the proposal is specifically designed for or exclusively impacts First Nations people or communities and/or; 
  2. new measure that would significantly or disproportionately impact the socio-economic outcomes or interests of First Nations people or communities. 

This policy and the following Investment Framework is part of the NSW Government’s Closing the Gap commitment to better align government investment with the needs, priorities and aspirations of First Nations communities in New South Wales. 

TPG 24-28 ‘First Nations Investment Framework’ 

The Framework has been developed to support NSW Government agencies in their decision making when designing, appraising and evaluating initiatives that impact First Nations people and communities. It does this through a five-step approach: 

  • Foundations for genuine relationships 
  • Partnership for shared decision-making 
  • Community-led design 
  • Data collection, access and analysis 
  • Transparency and accountability. 

The Framework is relevant to both First Nations-specific initiatives as well as general ones that would impact First Nations people and communities. 

TPG 24-35 ‘Budget Control Framework' 

This pronouncement applies to all NSW GGS entities and outlines the NSW Government’s budget control framework. It also provides useful guidance relating to setting and amending budget controls, delegations for approving adjustments, and reporting arrangements. 

Budget controls support strong budget and financial management across the sector by limiting the expenditure incurred in each financial year to the approved budgets. Detail is provided on each budget control limit for both recurrent and capital expenditure: 

  • Net Cost of Services, which limits an agency’s net recurrent expenditure (recurrent expenses less own-source revenues) 
  • Labour Expense Cap, which limits an agency’s total recurrent expenditure on employees and contractors 
  • Capital Expenditure Authorisation Limit, which limits an agency’s total capital expenditure on major and minor works. 

This pronouncement supersedes the following Treasury Circulars: 

  • NSW TC12/08 – Budget Controls – Net Cost of Services 
  • NSW TC13/03 – Budget Controls – Labour Expense Cap 
  • NSW TC12/20 – Budget Controls – Capital Expenditure Authorisation Limits. 

TPG 24-30 ‘Fast track business case and investment assurance for government capital commitments’ 

This policy provides partial or full exemptions against the requirements of TPG 24-29 ‘NSW Government Business Guidelines' (TPG 24-29) and the NSW Government’s Infrastructure Investor Assurance Framework (IIAF) in certain circumstances through a fast track process for capital projects with a government commitment. It applies to those projects registered under the IIAF as follows: 

  • Tier 2 (primary focus): may alter some or all business case and assurance requirements 
  • Tier 3: may alter some or all business case and assurance requirements, although the benefits may be less as gate 1 and gate 2 reviews are not required 
  • Tier 4: fast track not relevant as a short-form assessment is required instead of a business case, and there is no requirement for gate 1 and gate 2 reviews 
  • Tier 1: generally not within the scope of this policy, given higher cost and risk profile, and alterations to business case and assurance requirements will apply when approved by Cabinet. 

TPG-24-29 replaces TPP 18-06 ‘NSW Government Business Case Guidelines’ and TPG 22-04 ‘Submission of Business Cases’. Changes to the guidelines include streamlining and simplifying the process and business case development.

ASIC releases results of its financial reporting and audit surveillance program for 2023-24 and focus areas for December 2024 reports

The Australian Securities and Investment Commission (ASIC) has recently released its report on the results of its financial reporting and audit surveillance program for the period 1 July 2023 to 30 June 2024, and highlighted outcomes from the program such as: 

  • findings from the financial reporting and audit surveillance program for the period 
  • enforcement actions against registered company auditors and outcomes relating to company financial reports 
  • observations on voluntary sustainability reporting 
  • insights from the review of audit firms’ implementation of quality management frameworks, and 
  • observations on auditor reporting to ASIC. 

The report also included an overview of the surveillance program for the period 1 July 2024 to 30 June 2025, which will focus on financial reporting and audit of registrable superannuation entities and assessment of auditor’s compliance with independence and conflict of interest requirements.

Additionally, ASIC highlighted the following focus areas for 31 December 2024 financial reports: 

  • impairment and asset values 
  • provisions 
  • events after year end and before completing the financial report 
  • disclosures in the financial report and Operating and Financial Review (OFR). 

Notwithstanding the call out of the above focus areas, ASIC expects all reporting entities to ensure that their financial reports are complete, accurate and informative.

 

Audit Office of New South Wales

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

OrganisationEventInvolvementDate
Hunter Joint OrganisationBoard of Mayors meetingDiscussion

12 December 2024

Canberra Region Joint OrganisationBoard meetingSpeech

6 December 2024

Local Government Professionals2024 Finance ConferenceSpeech

4 December 2024

NSW Chief Audit Executive NetworkNetwork meetingPresentation

3 December 2024

NSW TreasuryFinance Strategy and Governance Committee meetingPresentation

21 November 2024

NSW Local GovernmentAnnual ConferencePresentation

17 November 2024

NSW Treasury CorporationAudit and Risk Committee meetingDiscussion

14 November 2024

Chartered Accountants Australia and New ZealandPanel discussionDiscussion

12 November 2024

Local Government ProfessionalsGeneral Manager forumSpeech

31 October 2024

Institute of Internal AuditorsAudit and Risk Committee forumDiscussion

18 October 2024

Public Accounts Committee (PAC)PAC Deliberative meetingDiscussion

14 October 2024

Community of Finance Professionals (CoFP)CoFP meetingPresentation

11 October 2024

Macquarie University Business SchoolGraduation ceremonySpeech

10 October 2024


 

Auditor-General’s reports to Parliament

ReportType of reportReport Date
State finances 2024Financial audit

18 December 2024

State agencies 2024Financial audit

13 December 2024

Members' additional entitlements 2024Compliance audit

12 December 2024

Road asset management in local governmentPerformance audit

21 November 2024

Annual Report 2023-24Annual report

10 October 2024

Internal controls and governance 2024Financial audit

2 October 2024


 

Accounting Update

Australian update – Australian Accounting Standards Board (AASB)

Topics discussed included:  

AASB Meeting Highlights – 7 November 2024

  • IASB ED: Climate-related and other uncertainties in financial statements – summary of feedback and staff analysis 
  • AASB 1048 ‘Interpretation of Standards’: ballot paper 
  • AASB 2024-X ‘Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128’: ballot paper 
  • IASB ED equity method of accounting 
  • IPSASB climate ED and AASB S2 not-for-profit public sector (NFP) entity application 
  • AASB work plan 
  • research and post-implementation review activities 
  • sustainability reporting international update and other business. 

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

NameType of documentPublication date
Outreach: Developing a simpler reporting framework for NFP entities in AustraliaInvitation

27 November 2024

ED 334 Limiting the Ability of Not-for-profit entities to prepare Special Purpose Financial StatementsExposure draft

27 November 2024

ED 335 General Purpose Financial Statements – Not-for-profit Private Sector Tier 3 EntitiesExposure draft

27 November 2024

AASB again defers 2014 amendments to AASB 10 and AASB 128Amending standard

22 November 2024

New version of AASB 1048 Interpretation of Standards issuedStandard

22 November 2024

AASB Dialogue series: The changing landscape of carbon offset disclosures in Annual ReportsInvitation

21 November 2024

ED 336 Provisions – Targeted improvements issued for commentExposure draft19 November 2024
Developing a simper reporting framework for NFP entities in Australia – Exposure drafts released for feedbackExposure draft

31 October 2024

IPSASB Sustainability Reporting Standard ED 1 Climate-related DisclosuresExposure draft31 October 2024
IPSASB ED 92 Tangible Natural ResourcesExposure draft24 October 2024
Virtual AASB-IASB Q&A session on IFRS 18: Presentation and disclosure in financial statementsWebinar

9 October 2024

Australian Sustainability Reporting Standards AASB S1 and AASB S2 are now available on the AASB digital standards portalStandard

8 October 2024

ED 333 Equity Method of Accounting issued for commentExposure draft

2 October 2024


 

International Update – International Accounting Standards Board (IASB)

Topics discussed included: 

IASB Meeting Highlights – 9-11 December 2024 

  • taxonomy: 
    • Subsidiaries without Public Accountability: Disclosures and Amendments to IFRS 7 and IFRS 9 
    • contracts for renewable energy 
  • business combinations – disclosures, goodwill and impairment. 

IASB Meeting Highlights – 19-20 November 2024 

  • taxonomy 
  • second comprehensive review of the IFRS for SMEs standard. 

IASB Meeting Highlights – 21-23 October 2024 

  • taxonomy 
  • maintenance and consistent application – IFRIC update 
  • dynamic risk management 
  • business combinations – disclosures, goodwill and impairment 
  • power purchase agreement 
  • financial instruments with characteristics of equity 
  • intangible assets.

 

International Update – International Financial Reporting Standards (IFRS) Foundation

Latest news from the IFRS Foundation included:

NamePublication date
IASB to issue targeted amendments to nature-dependent electricity contracts

16 December 2024

New webcast series – Connectivity between the financial statements and sustainability-related financial disclosures

11 December 2024

Join us for the sixth episode of the IFRS Sustainability webinar series ‘Perspectives on sustainability disclosures’

26 November 2024

Guide published to help companies identify sustainability-related risks and opportunities and material information to provide*

19 November 2024

New report sets out global progress towards both mandated and voluntary corporate climate-related disclosures

12 November 2024

IASB proposes targeted improvements to requirements for provisions

12 November 2024

Join us for the fifth episode of the IFRS Sustainability webinar series ‘Perspectives on sustainability disclosure’

11 November 2024

Call for investors and other stakeholders to help shape the IASB’s project on accounting requirements for intangibles

31 October 2024

Webcast series: Explore the Equity Method Exposure Draft

8 October 2024

Join us for the fourth episode of the IFRS Sustainability webinar series ‘Perspectives on sustainability disclosure’

2 October 2024

Webcast: Understand the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements

1 October 2024

IASB review concludes the revenue Standard is working as intended**

30 September 2024


* For more information refer to Hot Topics section.
** Excluded in the July – September 2024 updates due to cut-off date.

 

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

Topics discussed included: 

IPSASB Meeting Highlights – 10-13 December 2024 

  • IFRIC alignment – narrow scope amendments 
  • materiality 
  • strengthening linkages between IPSAS and Government Finance Statistics Manual 2014 
  • presentation of financial statements 
  • sustainability: research and scoping 
  • 2024-2028 strategy: outlook for 2025 and beyond 
  • maintenance activities – application panel/post-implementation review. 

Recent news from the IPSASB included:

NamePublication date
IPSASB issues two pronouncements on mineral resources

26 November 2024

IPSASB issues draft of groundbreaking climate-related disclosures standard for the public sector31 October 2024
IPSASB issues exposure draft on tangible natural resources24 October 2024
IPSASB’s new strategy rebalances work program towards IPSAS maintenance and sustainability reporting17 October 2024

IPSASB has recently issued:

NamePublication date
2024 Handbook of International Public Sector Accounting Pronouncements

29 November 2024

Stripping costs in the production phase of a surface mine (amendments to IPSAS 12)26 November 2024
IPSAS 50 ‘Exploration for and evaluation of mineral resources’26 November 2024
Concessionary leases and other arrangements conveying rights over assets21 October 2024
2024-2028 Strategy and Work Program

17 October 2024


 

Auditing Update

Australian Update – Auditing and Assurance Standards Board (AUASB)

Topics discussed included: 

AUASB Meeting Highlights – 16 December 2024 

  • Australian equivalent of ISSA 5000 General Requirements for Sustainability Assurance Engagements 
  • proposed sustainability phasing – consideration of points 
  • revised ASAE 3500 ‘Performance Engagements’ 
  • revised ASA 102 ‘Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements’ – update for June 2023 Code of Ethics. 

AUASB Meeting Highlights – 2 December 2024 

  • fraud 
  • feedback received on ED 02/24 – Proposed sustainability assurance phasing model. 

AUASB Meeting Highlights – 19 November 2024 

  • NZAuASB update 
  • feedback on ED 02/24 – Proposed sustainability assurance phasing model 
  • initial feedback on the use of direct assistance from internal audit for sustainability assurance engagements 
  • guidance statement update 
    • GS 002 ‘Audit Implications of Prudential Reporting Requirements for Registered Superannuation Entities’ 
    • GS 007 ‘Audit Implications of the Use of Service Organisations for Investment Management Services’ 
    • GS 021 ‘Engagements under the National Greenhouse and Energy Reporting Scheme, Carbon Pricing Mechanism and Related Schemes’.

Latest news from the AUASB included:

NamePublication date
Revised ASAE 3500 Performance Engagements

18 December 2024


 

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

Topics discussed included: 

IAASB Meeting Highlights – 9-12 December 2024 

  • going concern 
  • listed entity and public interest entity 
  • technology (gap analysis) 
  • audit evidence and risk response 
  • experts narrow scope amendments 
  • global reporting initiative update 
  • ISSB update 
  • fraud.

Latest publications from the IAASB included:

NamePublication date
International Standard on Sustainability Assurance 5000 ‘General Requirements for Sustainability Assurance Engagements’

12 November 2024


 

Ethics Update

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

Topics discussed included: 

APESB Meeting Highlights – 9 December 2024 

  • update on APESB’s work program for 2024 
  • international and other activities 
  • sustainability update 
  • proposed revisions to APESB pronouncements for Code confirming amendments – ED 04/24 
  • proposed revisions to APES 110 for Tax planning and related services 
  • proposed revised APES 220 ‘Taxation services’ 
  • update on Parliamentary Inquiries relating to the accounting profession 
  • 2024/25 Q1 financial reports.

Latest news and media releases from the APESB included:

NamePublication date
APESB issues revised APES 225 ‘Valuation Services’

25 October 2024

APESB issues revised APES 215 ‘Forensic Accounting Services’

21 October 2024

APESB issues revised APES 310 ‘Client Monies’

15 October 2024

APESB issues revised APES 305 ‘Terms of Engagement’**

30 September 2024

APESB issues revised APES 210 ‘Conformity with Auditing and Assurance Standards’**

30 September 2024


** Excluded in the July – September 2024 updates due to cut-off date.

 

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

Topics discussed included: 

IESBA Meeting Highlights – 8 November 2024 

  • sustainability 
  • use of experts. 

Latest news and publications from the IESBA included:

NamePublication date
Sustainability standards approval and other key milestone achieved at IESBA’s December meeting

5 December 2024


 

NSW Treasury

NSW Treasury documents and resources

Treasury’s recent releases and other guidance included:

NamePublication date
TPG 24-30 ‘Fast track business case and investment assurance for government capital commitments’*

29 November 2024

TPG 24-29 ‘NSW Government Business Case Guidelines’*

29 November 2024

TPG 24-26 ‘First Nations Impact Assessment Policy’*

1 November 2024

TPG 24-35 ‘Budget Control Framework’*

30 October 2024

TPG 24-33 ‘Reporting framework for first year climate-related financial disclosures’*

29 October 2024

TPG 24-28 ‘First Nations Investment Framework’*

8 October 2024


* For more information refer to Hot Topics section.

 

Premier’s Department

Circulars and Memoranda

The Premier released the following memos and circulars:

NameType of documentPublication date
C2024-09 ‘Meal, Travelling and Other Allowances for 2024-25Circular11 December 2024
C2024-07 ‘Crown Employees (Public Sector – Salaries 2024) AwardCircular

6 December 2024

C2024-06 ‘Instruments of Authorisation and Delegation 2024’Circular

25 October 2024

C2024-05 ‘Sponsorship Policy’Circular

14 October 2024


 

Public Service Commission (PSC)

Circulars and Memoranda

PSC released the following directions, circulars and memos:

NameType of documentPublication date
Public Service Commissioner Direction No 1 of 2024Direction25 November 2024

 

Public Accounts Committee (PAC)

Inquiries and Reports

Inquiries and Reports tabled in NSW Parliament included:

NameType of documentPublication date
Report – A framework for performance reporting and driving wellbeing outcomes in NSWReport3 December 2024

 

Public Accountability and Works Committee

Inquiries and Reports

Inquiries and Reports tabled in NSW Parliament included:

NameType of documentPublication date
Integrity, efficacy, and value for money of the Local Small Commitments Allocation processInquiry21 November 2024

 

Office of Local Government (OLG)

Recent publications released included:

NamePublication date
Circular 24-23 ‘Consultation on reforms to council meeting practice

17 December 2024

Circular 24-22 ‘Mandatory Notification of Data Breach Scheme Trends Report 2023-2024’

22 November 2024


 

Australian Securities and Investments Commission (ASIC)

Recent media releases and reports included:

NamePublication date
ASIC highlights focus areas for 31 December 2024 financial reports*

13 December 2024

ASIC seeks feedback on proposed guidance on sustainability reporting regime

7 November 2024

ASIC releases FY 2023-24 financial reporting and audit report and launches auditor independence surveillance*

30 October 2024

ASIC warns governance gap could emerge in first report on AI adoption by licensees

29 October 2024


* For more information refer to Hot Topics section.

 

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

Recent news and media included:

NamePublication date
Updated guidance for charities on managing data and privacy

23 October 2024

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

ACAG recently made submissions on:

NameDue date
ED 02/24 ‘Proposed Australian Standard on Sustainability Assurance ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001’

15 November 2024

Consultation paper: Prohibiting Sustainability Assurance Practitioners from using Direct Assistance by Internal Auditors

15 November 2024

ED 331 ‘Climate-related and Other Uncertainties in the Financial Statements (Proposed illustrative examples)’

4 October 2024


 

Publications by Australian and New Zealand Audit Offices

Australian National Audit Office

Australian National Audit Office (ANAO)Type of reportPublication date
Administration of the Pharmaceutical Benefits SchemePerformance audit

17 December 2024

Procurement and Contract Management by Tourism AustraliaPerformance audit

16 December 2024

Audit Matters 2 – December 2024Audit matters

13 December 2024

Management of Conflicts of Interest by Aboriginal Hostels Limited, Aboriginal Investment NT and Outback Stores Pty LtdPerformance audit

12 December 2024

Design of the Energy Price Relief PlanPerformance audit

11 December 2024

Compliance with Gifts, Benefits and Hospitality Requirements in the Murray–Darling Basin AuthorityPerformance audit

5 December 2024

ANAO Census Action Plan 2024–25Corporate

3 December 2024

Implementation of Parliamentary Committee and Auditor-General Recommendations – Indigenous Affairs PortfolioPerformance Audit

20 November 2024

Implementation and Award of Funding for the Growing Regions ProgramPerformance Audit

14 November 2024

Management of Conflicts of Interest by Corporate Commonwealth Entity BoardsPerformance audit

11 November 2024

Performance Audit ProcessInsights

6 November 2024

ANAO Integrity Report 2023–24Corporate

1 November 2024

ANAO Integrity Framework 2024–25Corporate

1 November 2024

Audit Quality Report 2023–24Corporate

1 November 2024

Procurement by the Department of Foreign Affairs and Trade through its Australian Passport OfficePerformance audit

31 October 2024

Fraud Control Arrangements in the Australian Skills Quality AuthorityPerformance audit

30 October 2024

Fraud Control Arrangements in the National Health and Medical Research CouncilPerformance audit

29 October 2024

Gifts, Benefits and HospitalityInsights

29 October 2024

2023–24 Performance Audit OutcomesInformation report

24 October 2024

Fraud Control Arrangements in the Department of Health and Aged CarePerformance audit

23 October 2024

COVID-19 Pandemic – ANAO Audit ActivityInformation report

22 October 2024

Australian Government Crisis Management FrameworkPerformance audit

21 October 2024

Emissions Reduction Plan**Corporate

30 September 2024


** Excluded in the July – September 2024 updates due to cut-off date.

 

Australian Capital Territory Audit Office

Australian Capital Territory Audit Office (ACT AO)Type of reportPublication date
Invoicing and Payments for Digital Health Record Hosting ServicesPerformance audit

13 December 2024

2023-24 Financial Audits - Financial Results and Audit FindingsFinancial audit

12 December 2024

Governing boards of selected ACT Government entitiesPerformance audit

29 November 2024

Safer Families LevyPerformance audit

22 November 2024

2023-24 Financial audits – OverviewFinancial audit

7 November 2024

Reusable Facility Services ProcurementPerformance audit

3 October 2024


 

Northern Territory Auditor-General's Office

Northern Territory Auditor-General's Office (NT AGO)Type of reportPublication date
Auditor-General’s Report to the Legislative AssemblyFinancial audit, compliance audit, information technology audit, performance management system audits

25 November 2024


 

Queensland Audit Office

Queensland Audit Office (QAO)Type of reportPublication date
Protecting students from bullyingPerformance audit

16 December 2024

Preparing for the Brisbane GamesPerformance audit

13 December 2024

Energy 2024Financial audit

11 December 2024

Central agencies’ coordination of the state budget**Performance audit

27 September 2024

Delivering forensic medical examinations (follow-up audit)**Performance audit

27 September 2024


** Excluded in the July – September 2024 updates due to cut-off date.

 

South Australian Auditor-General’s Department

South Australian Auditor-General’s Department (SA AGD)Type of reportPublication date
State finances – insights on the 2024-25 BudgetOther

29 October 2024

Update to the annual report for the year ended 30 June 2024 – Department for Infrastructure and TransportAnnual report

15 October 2024

Annual report for the year ended 30 June 2024Annual report

15 October 2024


**Excluded in the April – June 2024 updates due to cut-off date.

 

Tasmanian Audit Office

Tasmanian Audit Office (TAS AO)Type of reportPublication date
Audit of State entities and audited subsidiaries of State entities 30 June 2024: Volume 1 – Public Financial Corporations and Public Non-Financial CorporationsFinancial audit

28 November 2024

Follow up of selected Auditor-General reports tabled in 2019 and 2020Performance audit

21 November 2024

Annual Report 2023-24Annual report

15 October 2024


 

Victorian Auditor-General’s Office

Victorian Auditor-General’s Office (VAGO)Type of reportPublication date
Staff wellbeing in Fire Rescue VictoriaPerformance audit

28 November 2024

Fair presentation of Service Delivery Performance: 2024Performance audit

27 November 2024

Auditor-General’s Report on the Annual Financial Report of the State of Victoria: 2023-24Financial audit

22 November 2024

Responses to Performance Engagement Recommendations: Annual Status Update 2024Performance audit

17 October 2024

Protecting the biosecurity of agricultural plant speciesPerformance audit

16 October 2024

Annual Report 2023-24Annual report

15 October 2024


**Excluded in the April – June 2024 updates due to cut-off date.

 

Western Australia Office of the Auditor-General

Western Australia Office of the Auditor-General (WA OAG)Type of reportPublication date
Universities and TAFEs 2023 – Financial Audit ResultsFinancial audit

5 December 2024

WA Student Assistance Payment – Controls reviewFinancial audit

27 November 2024

Provision of Additional Information to the Standing Committee on Estimates and Financial OperationsOpinions on Ministerial Notifications

22 November 2024

Implementation of the Aboriginal Procurement PolicyPerformance audit

21 November 2024

Quality and Utilisation of Emergency Department DataPerformance audit

20 November 2024

Management of State AgreementsPerformance audit

30 October 2024


 

New Zealand Office of the Auditor-General

New Zealand Office of the Auditor-General (NZ OAG)Publication date
Review of Operation’s Respect’s Strategy and Plan

17 December 2024

Putting integrity at the core of how public organisations operate

12 December 2024

Our audit of the Government’s financial statements and our Controller function

21 November 2024

Immigration New Zealand: Managing how it makes decisions about skilled residence visas

14 November 2024

Response to a request for inquiry about heated tobacco products

8 November 2024

Assessing New Zealand’s climate change response with ClimateScanner

7 November 2024

How well four councils are responding to a changing climate

5 November 2024

Ministry of Health: Management of personal protective equipment in response to Covid-19 follow-up

1 November 2024

Ministry of Education: Promoting equitable educational outcomes

23 October 2024

Controller update: October 2024

18 October 2024

Annual report 2023/24

16 October 2024

Response to our recommendations about leading the housing and urban development system

8 October 2024


 

Other useful resources

Independent Commission Against Corruption (ICAC)

Recent media releases included:

NamePublication date
ICAC finds former Canterbury-Bankstown Council manager and contractor friend corrupt

5 December 2024


 

Independent Pricing & Regulatory Tribunal (IPART)

Recent IPART news and media releases included:

NameIndustryType of DocumentPublication date
IPART consults on its approach to assessing contribution plans and draft benchmark costs for local infrastructureLocal governmentMedia release

25 November 2024

Maximum opal faresTransportMedia release

12 November 2024

Proposed Valuer General price increasesLocal governmentMedia release

8 October 2024

Rate peg set for 2025-26Local governmentMedia release

1 October 2024


 

NSW Ombudsman

Recent news and media releases included:

NamePublication date
Oversight of the Public Interest Disclosures Act 2022 Annual Report 2023-24, tabled in Parliament today

11 December 2024

NSW Ombudsman releases latest edition of the Effective Complaint Management guidelines to enhance public service delivery

26 November 2024

NSW Ombudsman’s review of the DCJ Complaint System in respect of its Aboriginal Child Protection functions, tabled in Parliament

6 November 2024

NSW Ombudsman investigation – Agency conduct in response to legal advice

23 October 2024