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In this edition...

Hot topics
Government Sector Finance legislation assented
ICAC Guidance on Direct Negotiations: Guidelines for Managing Risks 
Restructured Code of Ethics for Professional Accountants 
Circulars released by the Office of Local Government 

Audit Office of New South Wales
Margaret Crawford, Auditor-General for New South Wales  presentations, attendances and interviews
Auditor-General's reports to Parliament


Accounting update
Australian update – Australian Accounting Standards Board (AASB)
International update – International Accounting Standards Board (IASB)
International update – International Financial Reporting Standards (IFRS) Foundation
International update – International Public Sector Accounting Standards Board (IPSASB)


Auditing update
Australian update – Auditing and Assurance Standards Board (AUASB)
International update – International Auditing and Assurance Standards Board (IAASB)


Ethics update
Australian update – Accounting Professional and Ethical Standards Board (APESB)
International update – International Ethics Standards Board for Accountants (IESBA)


NSW Treasury
NSW Treasury documents and resources

Department of Premier and Cabinet (DPC)
Ministerial Memoranda and Department Circulars


NSW Procurement Board
Directions and procurement alerts

Public Accounts Committee (PAC)
Inquiries and reports

Office of Local Government (OLG)
Recent publications

Australian Securities and Investments Commission (ASIC)
Recent speeches
Recent media releases


Australian Charities and Not-for-profits Commission (ACNC)
Recent media releases

Australasian Council of Auditors-General (ACAG) submissions to AASB
Recent submissions

Publications by Australian and New Zealand Audit Offices
Australian National Audit Office (ANAO)
Australian Capital Territory Audit Office (ACT AO)
Northern Territory Auditor-General's Office (NT AGO)
Queensland Audit Office (QAO)
South Australian Auditor-General’s Department (SA AGD)
Tasmanian Audit Office (TAS AO)
Victorian Auditor-General’s Office (VAGO)
Western Australia Office of the Auditor-General (WA OAG)
New Zealand Office of the Auditor-General (NZ OAG)

Other useful resources
The Treasury (Australian Government) publications
Independent Commission Against Corruption (ICAC) media releases
Independent Pricing & Regulatory Tribunal (IPART) papers and reports
 

 

Hot topics 

Government Sector Finance legislation assented

The Government Sector Finance Act 2018 (GSF Act) which consolidates, reforms and modernises the State’s financial management legislation was assented on 24 October 2018. The associated Government Sector Finance Legislation (Repeal and Amendment) Act 2018 (Repeal and Amendment Act) was assented on 22 November 2018.

The GSF Act and associated Repeal and Amendment Act were Proclaimed by the Governor on 28 November 2018 and will commence in stages from 1 December 2018. The Government Sector Finance Regulation 2018 was published on the NSW Legislation website on 30 November for commencement on 1 December 2018.

Agencies can find additional information on the GSF legislation on NSW Treasury’s website.

 

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ICAC guidance on Direct Negotiations: Guidelines for Managing Risks

The NSW Independent Commission Against Corruption (ICAC) recently issued guidance on ‘Direct Negotiations: Guidelines for Managing Risks’ (the Guidance) to help NSW public sector agencies manage corruption risks when undertaking direct negotiations with an external party.

The Guidance details ICAC’s position on direct negotiations, as well as how they may arise. ICAC refers to direct negotiations as dealings between an agency and a counterparty without first undergoing a competitive process’ and advises that ‘as a general rule, direct negotiations should be avoided unless they clearly fall within the government’s legislative and policy framework and/or the risk of corrupt conduct has been managed in accordance with these guidelines’.

It also provides criteria for agencies to determine whether undertaking direct negotiations is the most suitable course of action, including but not limited to, an exemption by statute or government policy, uniqueness and monopolies where it is beyond doubt that no other supplier or counterparty can meet the agency’s well-defined needs.

Where it is considered appropriate to engage in direct negotiations, the Guidance advises agencies to conduct them in accordance with strict probity rules and ensure there is a robust policy framework in place to ensure corruption risks are addressed.

 

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Restructured Code of Ethics for Professional Accountants

The Accounting Professional and Ethical Standards Board (APESB) recently re-issued APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) in November 2018. The Code will be effective from 1 January 2020 with early adoption permitted.

While the fundamental principles of ethics have not changed, major revisions were made to the unifying conceptual framework – the approach applied by professional accountants to identify, evaluate and address threats to compliance with the fundamental principles and, where applicable, independence.

Other key changes include:

  • revised “safeguards” provisions that better align to threats to compliance with the fundamental principles
  • stronger independence provisions regarding long association of personnel with audit clients
  • new and revised sections dedicated to professional accountants in business (PAIBs) relating to:
    • preparing and presenting information
    • pressure to breach the fundamental principles
  • clear guidance for accountants in public practice that relevant PAIB provisions are applicable to them
  • new guidance to emphasise the importance of understanding facts and circumstances when exercising professional judgment
  • new guidance to explain how compliance with the fundamental principles supports the exercise of professional scepticism in an audit or other assurance engagements.

The Code can be downloaded from the APESB website.

 

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Circulars released by the Office of Local Government

The Office of Local Government (OLG) has released the following circulars:

Circular 18-38 ‘2018-19 draft Code of Accounting Practice and Financial Reporting (Update No.27) advising councils that the draft Local Government Code of Accounting Practice and Financial Reporting (Update No.27) (the Code) has been released for comment. Comments are due to OLG by 11 January 2019. The draft Code is available on the OLG website.

Circular 18-37 ‘Audit Office – Local Government Fraud Control Performance Audit’ advising councils of the high-level findings from the Audit Office’s sector-wide performance audit of fraud control in councils. The Circular encourages councils to review their fraud controls and assess their efficacy against the Audit Office’s Fraud Control Improvement Kit.

Circular 18-35 ‘The new Model Code of Meeting Practice for Local Councils’ advising that the new ‘Model Code of meting Practice for Local Councils in NSW’ (the Model Meeting Code) has been finalised and will soon be prescribed by the Local Government (General) Regulation 2005.

The new Model Meeting Code is available on the OLG website. OLG will provide further guidance to councils when the Model Meeting Code is prescribed in the regulations.

Circular 18-31 ‘Special Variation and Minimum Rate Variation Guidelines and Process for 2019-20’ advising the timetable and guidelines for 2019-20 Special Variation and Minimum Rate Variation applications have been released.

New councils (except MidCoast Council) are not eligible for a special or minimum rate variation for the 2019-20 rating year. All eligible councils intending to apply for a Special Variation or Minimum Rate Variation in 2019-20 should contact IPART well in advance of submitting an application.

The Guidelines are available on the OLG website.

  

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Audit Office of New South Wales

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

Organisation Event Involvement Date
Institute of Public Administration, Australia (IPAA) Spann Oration – Dr Lisa O'Brien Attendance 4 December 2018
Department of Premier and Cabinet (DPC) DPC Staff Awards Attendance 4 December 2018
PwC Australia PwC’s Indigenous Consulting (PIC) breakfast Attendance 4 December 2018
Local Government NSW (LGNSW) Good Governance Forum Presentation 29 November 2018
NSW Vice Chancellors Committee Committee meeting Presentation 27 November 2018
IPAA Valedictory address – Graeme Head Attendance 22 November 2018
Parliament of NSW – Legislative Assembly Public Accounts Committee (PAC) briefing on Auditor-General’s reports to Parliament tabled since 25 October 2018 Presentation 22 November 2018
IPAA 2018 Annual State of the Sector presentation with Tim Reardon Attendance 15 November 2018
Australasian Council of Auditors-General (ACAG) Business meeting Host 8-9 November 2018
NSW Treasury Leadership team meeting Presentation 8 November 2018
Institute of Chartered Accountants in England and Wales Reception for World Congress of Accountants (WCOA) Attendance 6 November 2018
Australian and New Zealand School of Government Roundtable with Professor Donald Moynihan Hosted roundtable 5 November 2018
Parliament of NSW - Legislative Assembly Public Accounts Committee (PAC) briefing on Auditor-General’s reports to Parliament tabled since 27 September 2018 Presentation 25 October 2018
LGNSW 2018 Local Government NSW Annual Conference Attendance 23 October 2018
South African Parliamentary Delegation Briefing meeting Presentation 17 October 2018
City of Sydney Council meeting Presentation 15 October 2018
Parliament of NSW – Legislative Council Public Accountability Committee hearing – Impact of the WestConnex project Public hearing 11 October 2018

 

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Auditor-General’s reports to Parliament

Report Type of report Report date
Planning and Environment 2018 Financial Audit 13 December 2018
Newcastle Urban Transformation and Transport Program Performance Audit 12 December 2018
Health 2018 Financial Audit  12 December 2018
Industry 2018 Financial Audit 11 December 2018
Unsolicited proposal process for the lease of Ausgrid Performance Audit 11 December 2018
Family and Community Services 2018 Financial Audit 4 December 2018
Central Agencies 2018 Financial Audit 29 November 2018
Transport 2018 Financial Audit 28 November 2018
Justice 2018 Financial Audit 22 November 2018
Internal Controls and Governance 2018 Financial Audit 30 October 2018
Report on State Finances 2018 Financial Audit 19 October 2018
Mobile speed cameras Performance Audit 18 October 2018

 

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Accounting update

Australian update – Australian Accounting Standards Board (AASB)

Topics discussed included:

AASB Meeting Highlights – 13 November 2018

  • Income of Not-for-Profit (NFP) Entities – Peppercorn Leases
  • Conceptual Framework – For-Profit Entities (ITC 39 Phase 1)
  • Conceptual Framework – Approach to NFP Entities (ITC 39 Phase 2)
  • Financial Instruments with Characteristics of Equity
  • Amendments to Standards – Definition of a Business
  • ITC 39 Phase 2 – Summary of Feedback from Phase 2 Outreach
  • Extractive Activities
  • Insurance Contracts
  • International Documents Open for Comment.

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

Name Type of document Publication date
Exposure Draft – Not-for-profit lessees may elect not to fair value ‘peppercorn leases’ Exposure draft 23 November 2018
Treasury proposals to increase thresholds for small/large companies News 16 November 2018
ED 286 – Amendments to Australian Accounting Standards – Right-of-Use Assets of Not-for-Profit Entities – comments were due by 7 December 2018 Exposure draft November 2018
One-year deferral of AASB 1059 for service concession grantors News 1 November 2018
AASB 2018-5 Amendments to Australian Accounting Standards – Deferral of AASB 1059 – effective for annual reporting periods beginning on or after 1 January 2019 Accounting standards 31 October 2018
Are the reporting stars finally set to align? News 30 October 2018

 

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International update – International Accounting Standards Board (IASB)

Topics discussed included:

IASB Meeting Highlights – 11-13 December 2018

  • IFRS 17 Insurance Contracts
  • Updating a reference to the Conceptual Framework (Amendments to IFRS 3)
  • Provisions
  • Dynamic Risk Management
  • Business Combinations under Common Control
  • Primary Financial Statements
  • Research Programme
  • Pensions Benefits that Depend on Asset Returns
  • IBOR Reform and the Effects on Financial Reporting
  • Rate-regulated Activities
  • Disclosure Initiative
  • Implementation Matters.

IASB Meeting Highlights – 14-15 November 2018

  • IFRS 17 Insurance Contracts
  • Primary Financial Statements
  • IFRS Implementation Issues
  • Management Commentary
  • Classification of liabilities as current or non-current (Amendments to IAS 1)
  • Updating a reference to the Conceptual Framework (Amendments to IFRS 3)
  • Rate-regulated Activities.

IASB Meeting Highlights – 24-25 October 2018

  • Disclosure Initiative: Accounting Policies
  • Goodwill and Impairment
  • Implementation: Deferred tax – tax base of assets and liabilities
  • Insurance Contracts
  • Management Commentary
  • Rate-regulated Activities
  • Updating the Preface to IFRS Standards
  • Primary Financial Statements.

IASB Meeting Highlights – 19-20 September 2018

  • Dynamic Risk Management
  • Implementation – Costs Considered in Assessing Whether a Contract is Onerous
  • Extractive Activities
  • Research Programme
  • Primary Financial Statements
  • Classification of Liabilities
  • Disclosure Initiative: Targeted Standards-level Review of Disclosures.

 

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International update – International Financial Reporting Standards (IFRS) Foundation

Latest news from the IFRS Foundation included:

Name Publication date
IASB to propose one-year deferral of insurance contracts Standard 14 November 2018
IASB clarifies its definition of 'material' 31 October 2018
IASB amends definition of business in IFRS Standard on business combinations 22 October 2018

 

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

Topics discussed included:

IPSASB Meeting Highlights – 4-7 December 2018

  • Social Benefits
  • Collective and Individual Services and Emergency Relief
  • Amendments to IPSAS 36 and IPSAS 41
  • Public Sector Specific Financial Instruments
  • Public Sector Measurement
  • Revenue (IFRS 15 Alignment)
  • Grants and Transfers – Time Requirements
  • Leases
  • Strategy and Work Plan.

IPSASB Meeting Highlights – 18-21 September 2018

  • Social Benefits
  • Non-Exchange Expenses
  • Improvements to IPSAS, 2018
  • Public Sector Measurement: Strategic Approach and Outputs
  • Public Sector Measurement: Approach to IFRS 13
  • Revenue
  • Strategy and Work Plan 2019-2023
  • Leases
  • Public Sector Specific Financial Instruments.

IPSASB has recently issued:

Name Publication date
Improvements to IPSAS, 2018 26 October 2018
2018 Handbook of International Public Sector Accounting Pronouncements 28 September 2018

 

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Auditing update

Australian update – Auditing and Assurance Standards Board (AUASB)

Topics discussed included:

AUASB Meeting Highlights – 4-5 December 2018

  • Audit Quality Plan Update
  • Review of December 2018 IAASB Papers
  • Agreed-Upon Procedures Engagements
  • ASA 540 – Approval
  • ASRE 2410 – Project Plan
  • GS 005 Management’s Experts
  • GS 012 – Prudential report requirements for auditors of ADIs.

AUASB Meeting Highlights – 29 October 2018

  • ED ASA 315 Identifying and Assessing the Risks of Material Misstatements
  • ED ASA 540 Auditing Accounting Estimates and Related Disclosures.

AUASB Meeting Highlights – 12 September 2018

  • Audit Quality – Audit Committee Chair Survey and Working with Regulators
  • ISA 315 Exposure Draft
  • Review of September 2018 IAASB Papers
  • AUASB Glossary
  • AUASB Technical Work Program Update.

Latest news and work-in-progress documents from the AUASB included:

Name Type Publication date
AUASB issues the updated AUASB Glossary News 11 December 2018
AUASB submits feedback on ED ISA 315 News 2 November 2018
Audit Quality in Australia: The Perspective of Audit Committee Chairs News 1 October 2018
AUASB-NZAuASB Webinar: ASA 315 Exposure Draft – Question and answer session News 18 September 2018

 

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

Topics discussed included:

IAASB Meeting Highlights – 10-14 December 2018

  • Quality Management (Firm Level)
  • Quality Management (Engagement Level)
  • Engagement Quality Reviews
  • Joint Quality Management Matters
  • ISA 315 (Revised)
  • IAASB Strategy
  • EER Assurance.

IAASB Meeting Highlights – 16 October 2018

  • Proposed International Standard on Quality Management (ISQM) 2 – Matters Related to Engagements Subject to an Engagement Quality Review.

IAASB Meeting Highlights – 17-21 September 2018

  • Quality Control at the Firm Level
  • Strategy and Work Plan 2020-2023
  • Quality Control at the Engagement Level
  • Agree-Upon Procedures (AUP)
  • Engagement Quality (EQ) Reviews
  • Emerging External Reporting (EER) Assurance
  • Audits of Less Complex Entities
  • Professional Scepticism.

Latest publications from the IAASB included:

Name Publication date
Exposure Draft – Proposed International Standard on Related Services 4400 (Revised), Agreed-Upon Procedures Engagements 16 November 2018

 

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Ethics update

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

Topics discussed included:

APESB Meeting Highlights – 3 December 2018

  • Update on the Royal Commission and impact on Financial Services
  • Annual reviews of APESB pronouncements:
    • APES GN 20 Scope and extent of work for Valuation Services
    • APES GN 21 Valuation Services for Financial Reporting
    • APES GN 31 Due Diligence Sign-offs in Low Doc Scenarios
  • International and other activities
  • World Congress of Accountants – Highlights
  • Project update on APES GN 30 Outsourced Services
  • Proposed exposure draft on the revised pronouncements:
    • APES 210 Conformity with Auditing and Assurance Standards
    • APES 220 Taxation Services
    • APES 305 Terms of Engagement.

APESB Meeting Highlights – 4 September 2018

  • Update on the Royal Commission and Financial Services regulations in key jurisdictions
  • Proposed restructured APES 110 Code of Ethics for Professional Accountants
  • Update on Monitoring Group roundtables
  • Update on IESBA Roundtable on Non-assurance services and Professional scepticism
  • International and Other activities
  • Update on APES 330 Insolvency Services.
 

Latest news and media releases from the APESB included:

Name Publication date
Exposure Draft – Proposed Standard: APES 330 Insolvency Services 28 November 2018
APESB issues restructured Code of Ethics* 2 November 2018

* For more information, refer to Hot Topics.

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

Topics discussed included:

IESBA Meeting Highlights – 3-5 December 2018

  • Fees
  • Technology
  • Emerging Issues and Outreach Committee (EIOC)
  • IAASB-IESBA Coordination
  • Rollout of the Revised Restructured Code
  • IESBA Strategy and Work Plan 2019-2023 (SWP)
  • eCode
  • Role and Mindset
  • Non-assurance Services (NAS)
  • IESBA Working Processes
  • Part 4B ISAE 3000 Alignment.

IESBA Meeting Highlights – 17-20 September 2018

  • Revised and Restructured Code Rollout
  • Fees
  • Proposed Future Strategy and Work Plan
  • Technology
  • Professional Scepticism
  • Non-Assurance Services
  • Alignment of Part 4B with ISAE 3000 (Revised)
  • IFAC Anti-Corruption and Taxation Initiatives.

 

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NSW Treasury

NSW Treasury documents and resources

Treasury’s recent releases included:

Name Publication date
Government Sector Finance Act 2018 – Resources October December 2018
NSW Government Response – Review of Payroll Tax Administration 22 November 2018
NSW Productivity Commissioner to Treasurer – Review of payroll tax administration 21 November 2018
TPP18-08 Board Appointments for State Owned Corporations and Other Commercial Government Businesses 19 November 2018
TD92.2 TD88.2 TD89.1 Treasurer's Directions Sale or Lease of Government Assets 18 November 2018
Archived, withdrawn or superseded NSW Treasury Circulars 14 November 2018
TC18-16 – Small Agency Exemption to TPP15-03 31 October 2018
2017-18 NSW Report on State Finances 19 October 2018
TCorp Foreign Exchange Execution Framework 4 October 2018

 

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Department of Premier and Cabinet (DPC)

Ministerial Memoranda and Department Circulars

DPC released the following memos and circulars:

Name Publication date
C2018-07 Use of Publicly Available Government Material by Political Parties 23 November 2018

 

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NSW Procurement Board

Directions and Procurement Alerts

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

Name Type Publication date
Faster Payment Terms Policy replaces 30 Days to Pay Policy Procurement alert 30 November 2018
Improvements to the Accreditation Program for Goods and Services Procurement Procurement alert 2 November 2018
PBD-2018-03- Approved Procurement Arrangements Direction 12 September 2018

 

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Public Accounts Committee (PAC)

Inquiries and reports

Inquiries and Reports tabled in NSW Parliament included:

Name Type Publication date
Examination of the Auditor-General’s Performance Audit Reports October 2016 – May 2017 – Final Report Report  13 November 2018

 

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Office of Local Government (OLG)

Recent publications released:

Name Publication date
18-43 Council decisions on the administration of the September 2020 elections 12 December 2018
18-42 Recent amendments to the Government Information (Public Access) Act 2009 10 December 2018
18-41 Misuse of Council Resources – March 2019 State Election 6 December 2018
18-39 Debt Management and Hardship Guidelines 27 November 2018
Councils court out over rates debt collection 27 November 2018
18-38 2018-19 draft Code of Accounting Practice and Financial Reporting (Update No. 27)* 22 November 2018
18-37 Audit Office – Local Government Fraud Control Performance Audit* 20 November 2018
Council Credit Card use crackdown 20 November 2018
18-35 The new Model Code of Meeting Practice for Local Councils* 16 November 2018
18-33 OLG Financial Reporting Workshops 2018-19 22 October 2018
18-31 Special Variation and Minimum Rate Variation Guidelines and Process for 2019-20* 8 October 2018
18-30 Changes to GIPA – IPC Advice 3 October 2018
18-29 New structure for NSW State Emergency Service 27 September 2018

* For more information, refer to Hot Topics.

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Australian Securities and Investments Commission (ASIC)

Recent speeches included:

Name Publication date
Whistleblowing – new rules, new policies, new vision 16 November 2018
Financial regulation in a digital world 12 November 2018
Ethics and professionalism post Royal Commission – A regulator's view 1 November 2018
Senate Economics Legislation Committee: Opening statement by ASIC Chair, James Shipton 24 October 2018

 

Recent media releases included:

Name Publication date
18-364MR Major financial reporting changes and other focuses 3 December 2018
18-291MR Statement from ASIC Chair James Shipton on the Interim Report of the Financial Services Royal Commission 28 September 2018

 

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

Recent media releases included:

Name Publication date
External Conduct Standards regulations set to begin from July 2019 30 November 2018
Charity Fraud Awareness Week: Moving money safely 26 October 2018
Charity Fraud Awareness Week: Cyber-fraud 22 October 2018
2018 Annual Information Statement due date extended 4 October 2018

 

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Australasian Council of Auditors-General (ACAG) submissions to AASB

ACAG recently made submissions on:

Name Submission date
ED 286 Amendments to Australian Accounting Standards – Right-of-Use Assets of Not-for-Profit Entities 7 December 2018
ITC 41 The AASB’s Approach to International Public Sector Accounting Standards 30 November 2018
ED 01/18 Proposed Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement 15 October 2018
ED 03/18 Proposed Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures 15 October 2018

 

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Publications by Australian and New Zealand Audit Offices

Australian National Audit Office (ANAO)

Publication date

Human Services’ Compliance Strategies 6 December 2018
Joint Strike Fighter — Introduction into Service and Sustainment Planning 5 December 2018
Disability Support Pension – Follow-on Audit 29 November 2018
Strategies for Addressing the Impacts of Declining Demand for Australian Circulating Coins 20 November 2018
Insights from reports tabled July to September 2018 19 November 2018
Design and Implementation of the VET Student Loans Program 12 November 2018
Design and Implementation of the Quality Framework 5 November 2018
Procurement Processes and Management of Probity by the Moorebank Intermodal Company 11 October 2018
Management of Commonwealth Leased Office Property 9 October 2018
Management of the Regional Network 28 September 2018

 

Australian Capital Territory Audit Office (ACT AO) Publication date
2017-18 Financial Audits Overview 21 November 2018

 

Northern Territory Auditor-General's Office (NT AGO) Publication date
November 2018 Report to the Legislative Assembly 29 November 2018

 

Queensland Audit Office (QAO)

Publication date

Transport: 2017–18 results of financial audits 11 December 2018
Digitising public hospitals 4 December 2018
Energy: 2017–18 results of financial audits 22 November 2018
Water: 2017–18 results of financial audits 15 November 2018
Conserving threatened species 13 November 2018
Delivering coronial services 18 October 2018
Follow-up of Bushfire prevention and preparedness 9 October 2018
Managing transfers in pharmacy ownership 28 September 2018

 

South Australian Auditor-General’s Department (SA AGD)

Publication date

New Royal Adelaide Hospital operating term arrangements 4 December 2018
Examination of the District Council of Coober Pedy 4 December 2018
Battery storage procurement 27 November 2018
Health budget performance 2017-18 23 October 2018
Digital licensing 16 October 2018
Report on the Operations of the Auditor-General’s Department for the year ended 30 June 2018 16 October 2018
Annual Report of the Auditor-General for the year ended 30 June 2018 16 October 2018

 

Victorian Auditor-General’s Office (VAGO)

Publication date

Auditor-General’s Report on the Annual Financial Report of the State of Victoria: 2017–18 24 October 2018

 

Western Australia Office of the Auditor-General (WA OAG)

Publication date

Opinions on Ministerial Notifications 10 December 2018
Audit Results Report – Annual 2017-18 Financial Audits of State Government Entities 8 November 2018
Opinion on Ministerial Notification 31 October 2018
Local Government Procurement 11 October 2018
Annual Report 2017-2018 20 September 2018

 

New Zealand Office of the Auditor-General (NZ OAG)

Publication date

Sea Change – Tai Timu Tai Pari: Creating a marine spatial plan for the Hauraki Gulf 5 December 2018
Central government: Results of the 2017/18 audits 3 December 2018
Results of the 2017 school audits 21 November 2018
Annual report 2017/18 28 September 2018
Introducing our work about procurement 21 September 2018

 

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Other useful resources

The Treasury (Australian Government)

Recent publications included:

Report Publication date
Australia’s experience with economic reform 12 October 2018

 

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Independent Commission Against Corruption (ICAC)

Recent media releases included:

Report Publication date
United against corruption – Leadership is the key to corruption prevention 7 December 2018
ICAC’s first report on state of corruption in NSW warns of evolving risks 4 December 2018

 

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Independent Pricing & Regulatory Tribunal (IPART)

Recent IPART papers and reports included:

Report Industry Type of document Publication date
Valuer General's Proposal – Review of process for land valuation services provided by the Valuer General to councils Special Reviews Proposal 6 December 2018
14 Local councils notify intention to vary rates Local Government Media Release 3 December 2018
Reviewable Contributions Plans – Environmental Planning and Assessment Act 1979 Local Government Terms of Reference 29 November 2018
Rental arrangements of communication towers on Crown Lands Special Reviews Terms of Reference 16 November 2018
How IPART will assess applications for special variations – 2019-20 Local Government
 
Fact Sheet 15 November 2018
Applications to Increase Minimum Rates – 2019-20 Local Government Fact Sheet 15 November 2018
Community awareness and engagement for special variations – 2019-20 Local Government
 
Fact Sheet 15 November 2018
Policy paper – Working Capital Allowance Special Reviews Final Report 12 November 2018
Review of prices for land valuation services provided by the Valuer General to councils from 1 July 2019 Special Reviews Issues Paper 17 October 2018
Guidelines for preparation of an application for a special variation to general income – 2019/20 Local Government Guidelines / Procedures 9 October 2018
Guidelines for preparation of an application to increase minimum rates above the statutory limit – 2019/20 Local Government Guidelines / Procedures 9 October 2018

 

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