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 Climate Change Adaption Strategy – sets out how the NSW Government will prepare for climate change and will help position NSW as a leader on climate change adaptation
- NSW Climate Change Policy Framework – outlines the NSW Government’s long-term objectives to achieve net-zero emissions by 2050 and to make NSW more resilient to a changing climate
- Climate Risk Ready NSW Guide – guidance on the processes for identifying, assessing and prioritising and monitoring of climate-related risks and opportunities
- Climate Risk Maturity Health Check Tool, Climate Risk Assessment Tool and Gap-self-assessment tool (available on Climate Risk Ready Hub) – tools to help agencies to assess their existing climate risk management capacity and readiness to meet mandatory reporting requirements.
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:
- First Nations-specific new measure where the proposal is specifically designed for or exclusively impacts First Nations people or communities and/or;
- 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
Organisation | Event | Involvement | Date |
Hunter Joint Organisation | Board of Mayors meeting | Discussion | 12 December 2024 |
Canberra Region Joint Organisation | Board meeting | Speech | 6 December 2024 |
Local Government Professionals | 2024 Finance Conference | Speech | 4 December 2024 |
NSW Chief Audit Executive Network | Network meeting | Presentation | 3 December 2024 |
NSW Treasury | Finance Strategy and Governance Committee meeting | Presentation | 21 November 2024 |
NSW Local Government | Annual Conference | Presentation | 17 November 2024 |
NSW Treasury Corporation | Audit and Risk Committee meeting | Discussion | 14 November 2024 |
Chartered Accountants Australia and New Zealand | Panel discussion | Discussion | 12 November 2024 |
Local Government Professionals | General Manager forum | Speech | 31 October 2024 |
Institute of Internal Auditors | Audit and Risk Committee forum | Discussion | 18 October 2024 |
Public Accounts Committee (PAC) | PAC Deliberative meeting | Discussion | 14 October 2024 |
Community of Finance Professionals (CoFP) | CoFP meeting | Presentation | 11 October 2024 |
Macquarie University Business School | Graduation ceremony | Speech | 10 October 2024 |
Auditor-General’s reports to Parliament
Report | Type of report | Report Date |
State finances 2024 | Financial audit | 18 December 2024 |
State agencies 2024 | Financial audit | 13 December 2024 |
Members' additional entitlements 2024 | Compliance audit | 12 December 2024 |
Road asset management in local government | Performance audit | 21 November 2024 |
Annual Report 2023-24 | Annual report | 10 October 2024 |
Internal controls and governance 2024 | Financial 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:
Name | Type of document | Publication date |
---|---|---|
Outreach: Developing a simpler reporting framework for NFP entities in Australia | Invitation | 27 November 2024 |
ED 334 Limiting the Ability of Not-for-profit entities to prepare Special Purpose Financial Statements | Exposure draft | 27 November 2024 |
ED 335 General Purpose Financial Statements – Not-for-profit Private Sector Tier 3 Entities | Exposure draft | 27 November 2024 |
AASB again defers 2014 amendments to AASB 10 and AASB 128 | Amending standard | 22 November 2024 |
New version of AASB 1048 Interpretation of Standards issued | Standard | 22 November 2024 |
AASB Dialogue series: The changing landscape of carbon offset disclosures in Annual Reports | Invitation | 21 November 2024 |
ED 336 Provisions – Targeted improvements issued for comment | Exposure draft | 19 November 2024 |
Developing a simper reporting framework for NFP entities in Australia – Exposure drafts released for feedback | Exposure draft | 31 October 2024 |
IPSASB Sustainability Reporting Standard ED 1 Climate-related Disclosures | Exposure draft | 31 October 2024 |
IPSASB ED 92 Tangible Natural Resources | Exposure draft | 24 October 2024 |
Virtual AASB-IASB Q&A session on IFRS 18: Presentation and disclosure in financial statements | Webinar | 9 October 2024 |
Australian Sustainability Reporting Standards AASB S1 and AASB S2 are now available on the AASB digital standards portal | Standard | 8 October 2024 |
ED 333 Equity Method of Accounting issued for comment | Exposure 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:
Name | Publication 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:
Name | Publication date |
---|---|
IPSASB issues two pronouncements on mineral resources | 26 November 2024 |
IPSASB issues draft of groundbreaking climate-related disclosures standard for the public sector | 31 October 2024 |
IPSASB issues exposure draft on tangible natural resources | 24 October 2024 |
IPSASB’s new strategy rebalances work program towards IPSAS maintenance and sustainability reporting | 17 October 2024 |
IPSASB has recently issued:
Name | Publication 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 assets | 21 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:
Name | Publication 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:
Name | Publication 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:
Name | Publication 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:
Name | Publication 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:
Name | Publication 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 |
Premier’s Department
Circulars and Memoranda
The Premier released the following memos and circulars:
Name | Type of document | Publication date |
---|---|---|
C2024-09 ‘Meal, Travelling and Other Allowances for 2024-25 | Circular | 11 December 2024 |
C2024-07 ‘Crown Employees (Public Sector – Salaries 2024) Award | Circular | 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:
Name | Type of document | Publication date |
---|---|---|
Public Service Commissioner Direction No 1 of 2024 | Direction | 25 November 2024 |
Office of Local Government (OLG)
Recent publications released included:
Name | Publication 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:
Name | Publication 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:
Name | Publication 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:
Name | Due 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 report | Publication date |
---|---|---|
Administration of the Pharmaceutical Benefits Scheme | Performance audit | 17 December 2024 |
Procurement and Contract Management by Tourism Australia | Performance audit | 16 December 2024 |
Audit Matters 2 – December 2024 | Audit matters | 13 December 2024 |
Management of Conflicts of Interest by Aboriginal Hostels Limited, Aboriginal Investment NT and Outback Stores Pty Ltd | Performance audit | 12 December 2024 |
Design of the Energy Price Relief Plan | Performance audit | 11 December 2024 |
Compliance with Gifts, Benefits and Hospitality Requirements in the Murray–Darling Basin Authority | Performance audit | 5 December 2024 |
ANAO Census Action Plan 2024–25 | Corporate | 3 December 2024 |
Implementation of Parliamentary Committee and Auditor-General Recommendations – Indigenous Affairs Portfolio | Performance Audit | 20 November 2024 |
Implementation and Award of Funding for the Growing Regions Program | Performance Audit | 14 November 2024 |
Management of Conflicts of Interest by Corporate Commonwealth Entity Boards | Performance audit | 11 November 2024 |
Performance Audit Process | Insights | 6 November 2024 |
ANAO Integrity Report 2023–24 | Corporate | 1 November 2024 |
ANAO Integrity Framework 2024–25 | Corporate | 1 November 2024 |
Audit Quality Report 2023–24 | Corporate | 1 November 2024 |
Procurement by the Department of Foreign Affairs and Trade through its Australian Passport Office | Performance audit | 31 October 2024 |
Fraud Control Arrangements in the Australian Skills Quality Authority | Performance audit | 30 October 2024 |
Fraud Control Arrangements in the National Health and Medical Research Council | Performance audit | 29 October 2024 |
Gifts, Benefits and Hospitality | Insights | 29 October 2024 |
2023–24 Performance Audit Outcomes | Information report | 24 October 2024 |
Fraud Control Arrangements in the Department of Health and Aged Care | Performance audit | 23 October 2024 |
COVID-19 Pandemic – ANAO Audit Activity | Information report | 22 October 2024 |
Australian Government Crisis Management Framework | Performance 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 report | Publication date |
---|---|---|
Invoicing and Payments for Digital Health Record Hosting Services | Performance audit | 13 December 2024 |
2023-24 Financial Audits - Financial Results and Audit Findings | Financial audit | 12 December 2024 |
Governing boards of selected ACT Government entities | Performance audit | 29 November 2024 |
Safer Families Levy | Performance audit | 22 November 2024 |
2023-24 Financial audits – Overview | Financial audit | 7 November 2024 |
Reusable Facility Services Procurement | Performance audit | 3 October 2024 |
Northern Territory Auditor-General's Office
Northern Territory Auditor-General's Office (NT AGO) | Type of report | Publication date |
---|---|---|
Auditor-General’s Report to the Legislative Assembly | Financial audit, compliance audit, information technology audit, performance management system audits | 25 November 2024 |
Queensland Audit Office
Queensland Audit Office (QAO) | Type of report | Publication date |
---|---|---|
Protecting students from bullying | Performance audit | 16 December 2024 |
Preparing for the Brisbane Games | Performance audit | 13 December 2024 |
Energy 2024 | Financial 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 report | Publication date |
---|---|---|
State finances – insights on the 2024-25 Budget | Other | 29 October 2024 |
Update to the annual report for the year ended 30 June 2024 – Department for Infrastructure and Transport | Annual report | 15 October 2024 |
Annual report for the year ended 30 June 2024 | Annual 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 report | Publication date |
---|---|---|
Audit of State entities and audited subsidiaries of State entities 30 June 2024: Volume 1 – Public Financial Corporations and Public Non-Financial Corporations | Financial audit | 28 November 2024 |
Follow up of selected Auditor-General reports tabled in 2019 and 2020 | Performance audit | 21 November 2024 |
Annual Report 2023-24 | Annual report | 15 October 2024 |
Victorian Auditor-General’s Office
Victorian Auditor-General’s Office (VAGO) | Type of report | Publication date |
---|---|---|
Staff wellbeing in Fire Rescue Victoria | Performance audit | 28 November 2024 |
Fair presentation of Service Delivery Performance: 2024 | Performance audit | 27 November 2024 |
Auditor-General’s Report on the Annual Financial Report of the State of Victoria: 2023-24 | Financial audit | 22 November 2024 |
Responses to Performance Engagement Recommendations: Annual Status Update 2024 | Performance audit | 17 October 2024 |
Protecting the biosecurity of agricultural plant species | Performance audit | 16 October 2024 |
Annual Report 2023-24 | Annual 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 report | Publication date |
---|---|---|
Universities and TAFEs 2023 – Financial Audit Results | Financial audit | 5 December 2024 |
WA Student Assistance Payment – Controls review | Financial audit | 27 November 2024 |
Provision of Additional Information to the Standing Committee on Estimates and Financial Operations | Opinions on Ministerial Notifications | 22 November 2024 |
Implementation of the Aboriginal Procurement Policy | Performance audit | 21 November 2024 |
Quality and Utilisation of Emergency Department Data | Performance audit | 20 November 2024 |
Management of State Agreements | Performance 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:
Name | Publication 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:
Name | Industry | Type of Document | Publication date |
---|---|---|---|
IPART consults on its approach to assessing contribution plans and draft benchmark costs for local infrastructure | Local government | Media release | 25 November 2024 |
Maximum opal fares | Transport | Media release | 12 November 2024 |
Proposed Valuer General price increases | Local government | Media release | 8 October 2024 |
Rate peg set for 2025-26 | Local government | Media release | 1 October 2024 |
NSW Ombudsman
Recent news and media releases included:
Name | Publication 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 |