{ "entity_id": "S-ACT-016", "folder": "ACT-Audit-Office", "name": "ACT Audit Office", "type": "Independent Statutory Authority", "jurisdiction": "ACT", "portfolio": "", "website": "https://www.audit.act.gov.au/", "data_status": "rich", "completeness": { "has_strategy_brief": true, "has_strategy_structured": true, "has_vision": true, "has_kpi_targets": true, "has_kpi_results": true, "has_strategy_overview": true, "has_legislation_text": true, "has_legislation_structured": false, "has_global_initiatives_text": false, "has_ideas": true, "has_artifacts": true, "n_ideas": 12, "n_legislation": 0, "n_artifacts": 9, "n_kpi_targets": 3, "n_kpi_results": 3, "n_outcomes": 2, "verified_own_data": true }, "strategy_profile": { "status": "published", "confidence": "high", "summary": "provide an independent view to the ACT Legislative Assembly and the community on the efficiency and effectiveness of the ACT Public Sector; promote accountability in the public administration of the Territory; and promote the efficiency and effectiveness of public services and programs provided by the Territory", "official_site_url": "https://www.audit.act.gov.au/", "source_documents": [ { "type": "annual_report", "title": "ACT Audit Office Annual Report 2024-25", "url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf", "period": "2024-25", "confidence": "high" }, { "type": "annual_report", "title": "ACT Audit Office Annual Report 2023-24", "url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf", "period": "2023-24", "confidence": "high" }, { "type": "annual_report", "title": "ACT Audit Office Annual Report 2022-23", "url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf", "period": "2022-23", "confidence": "high" }, { "type": "annual_report", "title": "ACT Audit Office Annual Report 2021-22", "url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf", "period": "2021-22", "confidence": "high" }, { "type": "annual_report", "title": "ACT Audit Office Annual Report 2020-21", "url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf", "period": "2020-21", "confidence": "high" }, { "type": "strategie", "title": "ACT Audit Office Strategic Plan 2023-26", "url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0005/2193980/ACT-Audit-Office-Strategic-Plan-2023-26.pdf", "period": "2023", "confidence": "medium" } ], "purpose": { "text": "provide an independent view to the ACT Legislative Assembly and the community on the efficiency and effectiveness of the ACT Public Sector; promote accountability in the public administration of the Territory; and promote the efficiency and effectiveness of public services and programs provided by the Territory", "source_url": "", "source_page": 12, "source_deep_url": "" }, "vision": { "text": "an accountable and highly performing ACT Public Sector", "source_url": "", "source_page": 12, "source_deep_url": "" }, "strategic_priorities": [ { "title": "Financial Audit", "description": "Financial Audit", "source_url": "", "source_page": 12, "source_deep_url": "" }, { "title": "Performance Audit", "description": "Performance Audit", "source_url": "", "source_page": 12, "source_deep_url": "" }, { "title": "Professional Services", "description": "Professional Services", "source_url": "", "source_page": 12, "source_deep_url": "" } ], "values": [ { "name": "independence", "description": "", "source_url": "", "source_page": null }, { "name": "integrity", "description": "", "source_url": "", "source_page": null }, { "name": "professionalism", "description": "", "source_url": "", "source_page": null }, { "name": "respect", "description": "", "source_url": "", "source_page": null }, { "name": "learning and innovation", "description": "", "source_url": "", "source_page": null } ], "outcomes": [ { "name": "Outcome 1: Accountability and Efficiency", "description": "Promote accountability and efficiency in the ACT Public Sector through independent audits and reviews.", "activities": [ "Financial audits", "Performance audits", "Consultation and engagement with stakeholders" ], "source_url": "", "source_page": 12, "source_deep_url": "" }, { "name": "Outcome 2: Quality Assurance", "description": "Ensure the quality and reliability of audit work through rigorous quality assurance processes.", "activities": [ "Engagement quality reviews", "Inspections of completed engagements" ], "source_url": "", "source_page": 12, "source_deep_url": "" } ], "performance_measures": [ { "code": "CCE01", "measure": "Average period of completion of performance audits", "target": "11 months", "latest_result": "11.9 months", "status": "Exceeded target", "target_source_url": "", "target_source_page": 12, "result_source_url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf", "result_source_page": 12 }, { "code": "CCE02", "measure": "Percentage of agencies satisfied with performance audits", "target": "95%", "latest_result": "83%", "status": "Below target", "target_source_url": "", "target_source_page": 12, "result_source_url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf", "result_source_page": 12 }, { "code": "CCE03", "measure": "Percentage of agencies agreeing that the performance audit will help their organisation improve administration of the audited activity", "target": "80%", "latest_result": "92%", "status": "Exceeded target", "target_source_url": "", "target_source_page": 12, "result_source_url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf", "result_source_page": 12 } ], "document_alignment_terms": { "must_support": [ "provide an independent view to the ACT Legislative Assembly and the community on the efficiency and effectiveness of the ACT Public Sector; promote accountability in the public adm", "an accountable and highly performing ACT Public Sector", "Financial Audit", "Performance Audit", "Professional Services" ], "watch_terms": [ "Average period of completion of performance audits", "Percentage of agencies satisfied with performance audits", "Percentage of agencies agreeing that the performance audit will help their organisation improve administration of the audited activity" ], "avoid_claiming_without_evidence": [] }, "review_note": "" }, "strategy_brief_md": "# ACT Audit Office — Strategy Brief\n\n**Reporting period**: 2024-25\n**Corporate plan in force**: 2025-26\n**Annual Report**: [2024-25](https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)\n\n## Vision\n\n> an accountable and highly performing ACT Public Sector [CP p.12]\n\n## Our purpose / purposes\n\n> provide an independent view to the ACT Legislative Assembly and the community on the efficiency and effectiveness of the ACT Public Sector; promote accountability in the public administration of the Territory; and promote the efficiency and effectiveness of public services and programs provided by the Territory [CP p.12]\n\n## How we deliver\n\n> The Audit Office’s values guide its work and the behavior of its staff: independence, integrity, professionalism, respect, and learning and innovation. [CP p.12]\n\n## Government priorities for this department\n\n- Financial Audit [CP p.12]\n- Performance Audit [CP p.12]\n- Professional Services [CP p.12]\n\n## Outcomes\n\n### Outcome 1: Accountability and Efficiency\nPromote accountability and efficiency in the ACT Public Sector through independent audits and reviews. [CP p.12]\n\n**Key activities:**\n- Financial audits\n- Performance audits\n- Consultation and engagement with stakeholders\n\n### Outcome 2: Quality Assurance\nEnsure the quality and reliability of audit work through rigorous quality assurance processes. [CP p.12]\n\n**Key activities:**\n- Engagement quality reviews\n- Inspections of completed engagements\n\n## Values and principles\n\n- independence\n- integrity\n- professionalism\n- respect\n- learning and innovation\n\n## What they will measure themselves on this year (targets from 2025-26 corporate plan)\n\n| Code | Measure | Target | Source |\n|---|---|---|---|\n| CCE01 | Average period of completion of performance audits | 11 months | CP p.12 |\n| CCE02 | Percentage of agencies satisfied with performance audits | 95% | CP p.12 |\n| CCE03 | Percentage of agencies agreeing that the performance audit will help their organisation improve administration of the audited activity | 80% | CP p.12 |\n\n## How they performed last year (results from 2024-25 annual report)\n\n| Code | Measure | Result | Status | Source |\n|---|---|---|---|---|\n| CCE01 | Average period of completion of performance audits | 11.9 months | Exceeded target | [AR p.12](https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf#page=12)(https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf#page=12) |\n| CCE02 | Percentage of agencies satisfied with performance audits | 83% | Below target | [AR p.12](https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf#page=12)(https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf#page=12) |\n| CCE03 | Percentage of agencies agreeing that the performance audit will help their organisation improve administration of the audited activity | 92% | Exceeded target | [AR p.12](https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf#page=12)(https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf#page=12) |", "strategy_overview_evidence_md": null, "internal_strategy_evidence_md": "# ACT Audit Office - Strategy, Performance, and Operating Profile\n\n**Generated at**: 2026-05-09T23:04:21.548583+00:00\n**Entity ID**: S-ACT-016\n**Entity type**: Independent Statutory Authority\n**Jurisdiction**: ACT\n**Portfolio**: \n**Website**: https://www.audit.act.gov.au/\n\n> Draft generated from scraped source material. Treat this as an evidence pack for editorial review, not a final judgement.\n\n## Source Coverage\n\n| Source type | Count |\n|---|---:|\n| annual-reports | 5 |\n| other-pdfs | 3 |\n| pages | 20 |\n| strategies | 1 |\n\n## Executive Readout\n\n### Purpose\n\n- Limited Assurance\nReports Reports\nAuthorities\n22 ACT Building and Construction Industry Training Fund Unqualified 17 Unqualified\nAuthority\n23 ACT Compulsory Third-Party Insurance Regulator Unqualified 18 Unqualified\n24 ACT Gambling and Racing Commission Unqualified 19 Unqualified\n25 ACT Insurance Authority Unqualified 20 Unqualified\n26 ACT Public Cemeteries Authority Unqualified 21 Unqualified\n27 Canberra Institute of Technology Unqualified 22 Unqualified\n28 City Renewal Authority Unqualified 23 Unqualified\n29 Cultural Facilities Corporation Unqualified 24 Unqualified\n30 Independent Competition and Regulatory Commission Unqualified 25 Unqualified\n31 Legal Aid Commission (ACT) Unqualified 26 Unqualified\n32 Long Service Leave Authority Unqualified 27 Unqualified\n33 Motor Accident Injuries Commission Unqualified 28 Unqualified\n34 Public Trustee and Guardian Unqualified 29 Unqualified\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Limited\nReports Assurance\nReports\n45 ActewAGL Joint Venture Special Purpose Financial Report Unqualified - Not applicable\n46 ActewAGL Joint Venture Summary Financial Report Unqualified - Not applicable\n47 ActewAGL Retail Partnership Unqualified - Not applicable\n48 West Belconnen Joint Venture Unqualified - Not applicable\nOther audits\n49 ACT Veterinary Practitioner’s Board Unqualified - Not applicable\n50 Capital Region Community Foundation Gift Fund Unqualified - Not applicable\n51 Capital Region Community Foundation Open Fund Unqualified - Not applicable\n52 Commonwealth funding under the Local Roads and Unqualified - Not applicable\nCommunity Infrastructure Program\n53 Commonwealth funding under the National Land Unqualified - Not applicable\nTransport Act 2014 - Black Spot Projects\n54 Commonwealth funding under the National Land Unqualified - Not applicable\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- Limited Assurance\nReports\n44 ActewAGL Joint Venture Special Purpose Unmodified - Not applicable\nFinancial Report\n45 ActewAGL Joint Venture Summary Financial Unmodified - Not applicable\nReport\n46 ActewAGL Retail Partnership Unmodified - Not applicable\n47 West Belconnen Joint Venture Unmodified - Not applicable\nOther audits\n48 Capital Region Community Foundation Gift Unmodified - Not applicable\nFund\n49 Capital Region Community Foundation Open Unmodified - Not applicable\nFund\n50 Commonwealth funding under the Local Roads Unmodified - Not applicable\nand Community Infrastructure Program\n51 Commonwealth funding under the National Unmodified - Not applicable\nLand Transport Act 2014 - Black Spot Projects\n52 Commonwealth funding under the National Unmodified - Not applicable\nLand Transport Act 2014 - National Projects\n53 Commonwealth funding under the National Unmodified - Not applicable\n Source: `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)`\n- Limited\nReport Assurance\nReport\nJoint ventures and partnerships\n43 ActewAGL Distribution Partnership Unmodified - Not applicable\n44 ActewAGL Joint Venture Special Purpose Financial Unmodified - Not applicable\nReport\n45 ActewAGL Joint Venture Summary Financial Report Unmodified - Not applicable\n46 ActewAGL Retail Partnership Unmodified - Not applicable\n47 West Belconnen Joint Venture Unmodified - Not applicable\nOther audits\n48 Capital Region Community Foundation Gift Fund Unmodified - Not applicable\n49 Capital Region Community Foundation Open Fund Unmodified - Not applicable\n50 Commonwealth funding under the Local Roads and Unmodified - Not applicable\nCommunity Infrastructure Program\n51 Commonwealth funding under the National Land Unmodified - Not applicable\nTransport Act 2014 - Black Spot Projects\n52 Commonwealth funding under the National Land Unmodified - Not applicable\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n\n### Role and Functions\n\n- [Page 50]\nB: Organisational overview and performance\nTable B-10: Average length of service (years) by gender\nGender Female Male Average\nAverage length of service (years) 3.7 7.2 5.5\nSource: Shared Services Human Resources\nTable B-11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 2.6% 5.2%\nSource: Shared Services Human Resources\nB.11.6 Learning and development\nThe Audit Office’s Learning and Development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Table B-10: Average length of service (years) by gender\nGender Female Male Average\nAverage length of service (years) 3.4 8.0 5.7\nSource: Shared Services Human Resources\nTable B-11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 25.3% 19.7%\nSource: Shared Services Human Resources\nB.11.6 Learning and development\nThe Audit Office’s Learning and Development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- Table B-10: Average length of service (years) by gender\nGender Female Male Average\nAverage length of service (years) 4.4 7.5 6.1\nSource: Shared Services Human Resources\nTable B 11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 13.8 (%) 11.1 (%)\nSource: Shared Services Human Resources\nB.11.6 Learning and development\nThe Audit Office’s Learning and Development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.\n Source: `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)`\n- Mr Stanton also fulfils the roles of\nSenior Executive Responsible for Business Integrity Risk (SERBIR) and Agency Security\nExecutive (ASE);\n Chief Operating Officer, Professional Services: Ms Caroline Smith, responsible for\nmanaging the day-to-day running of the Audit Office; providing advice on auditing\nstandards; accounting and human resource matters; conducting quality assurance\nreviews on performance and financial audits; developing learning and development\nprograms; and fulfilling the role of Chief Audit Executive; and\n a Member of the OCC: the following OCC Members individually attended the Executive\nCommittee during 2023-24: Ms Tehmina Mazhar, Audit Manager, Financial Audit, OCC\nMember from 23 May 2023 to 3 April 2024 and Mr David Kelly, Director, Professional\nServices from 16 April 2024.\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n- Table B-10: Average length of service (years) by gender\nGender Female Male Non-binary Average\nAverage length of service (years) 4.6 6.8 0.0 5.8\nSource: Shared Services Human Resources\nTable B 11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 26.1% 5.2%\nSource: Shared Services Human Resources\nB.12.6 Learning and development\nThe Audit Office’s learning and development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n- Table B-10: Average length of service (years) by gender\nGender Female Male Non-binary Average\nAverage length of service (years) 5.5 8.4 0.0 7.0\nSource: Office of Industrial Relations and Workforce Strategy\nTable B 11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 15.3% 15.3%\nSource: Office of Industrial Relations and Workforce Strategy\nB.14.6 Learning and development\nThe Audit Office’s learning and development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.\n Source: `annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)`\n\n### Strategic Priorities\n\n- Further information can be obtained from:\nMs Erika Hudleston Acting Chief Operating Officer, (02) 6205 4075 erika.hudleston@act.gov.au\nProfessional Services\nB.2 Performance analysis\nB.2.1 Audit Office’s objectives\nThe Audit Office’s strategic direction is based on the Auditor-General Act 1996 (A-G Act)\nand is set out in its Strategic Plan 2019-2022 (Strategic Plan).\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- [Page 15]\nB: Organisational overview and performance\nB.1.1.6 Learning and innovation\nAs discussed in Section B.11.6 ‘Learning and development’, the Audit Office continued to\ngive a high priority to improving staff capabilities.\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- Further information can be obtained from:\nMs Caroline Smith Chief Operating Officer, (02) 6207 7829 caroline.smith@act.gov.au\nProfessional Services\nB.2 Performance analysis\nB.2.1 Audit Office’s objectives\nThe Audit Office’s strategic direction is based on the Auditor-General Act 1996 (A-G Act)\nand is set out in its Strategic Plan.\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- [Page 7]\nLIST OF ABBREVIATIONS AND GLOSSARY\nACAG Australasian Council of Auditors-General\nA-G Act Auditor-General Act 1996\nACT Australian Capital Territory\nASE Agency Security Executive\nASPIRE Auditing Systems by Planning, Implementation, Reporting and Evaluation\nAudit Office ACT Audit Office\nAuditees ACT Government agencies and other entities subject to audit\nby the Auditor-General\nCO -e Carbon dioxide equivalent\n2\nCA Chartered Accountants Australia and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESD Ecologically sustainable development\nESP Enterprise sustainability platform\nFA Financial Audit\nFTE Full-time equivalent(s)\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human Resources\nIT Information Technology\nKwh Kilowatt-hour\nACT Legislative Assembly Legislative Assembly for the ACT\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- B.1.1.6 Learning and innovation\nAs discussed in Section B.11.6 ‘Learning and development’, the Audit Office continued to\ngive a high priority to improving staff capabilities.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- B.2.4 Meeting targets\nTable B-3: Accountability indicators for performance audits\n2019-20 2020-21 2020-21\nAccountability indicators\nActual Actual Target\nNumber of performance audit reports presented to the ACT\n6 8 9\nLegislative Assembly\nAverage period of completion of performance audits 8.4 months 10.3 months 7.0 months\nPercentage of agencies satisfied with performance audits 100% 94% 95%\nPercentage of agencies agreeing that the performance audit will\nhelp their organisation improve administration of the audited 100% 89% 80%\nactivity\nB.2.5 Performance audits tabled in 2020-21\nEight performance audit reports were tabled in the ACT Legislative Assembly in 2020-21.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- 9/2020: 2019-20 Financial Audits – Financial Results and Findings\nB.2.11 Meeting targets\nTable B-4: Accountability indicators for financial audits\n2020-21 2020-21\nAccountability indicators\nActual Target\nNumber of auditor’s reports issued on financial statements and compliance\n60 63\nauditor’s reports\nNumber of limited assurance reports issued on statements of performance 30 30\nPercentage of recommendations accepted in financial audits 90% 95%\nPercentage of financial audits completed within the required timetable 100% 100%\nPercentage of agencies satisfied with financial audits and compliance audits 100% 95%\nPage 24 Annual report 2020-21\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- [Page 33]\nB: Organisational overview and performance\n2020-21 2020-21\nAccountability indicators\nActual Target\nPresentation of the summary reports on financial audits to the ACT Legislative\nAssembly\n1.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Further information can be obtained from:\nMs Erika Hudleston Acting Chief Operating Officer, (02) 6205 4075 erika.hudleston@act.gov.au\nProfessional Services\nB.4 Risk management\nB.4.1 Risk management\nThe Audit Office’s risk management framework complies with the risk management\nstandard AS ISO 31000:2018, as required by the ACT Government Risk Management Policy\n2019, and the requirements of the ACT Government Protective Security Policy Framework\n(2017).\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- [Page 49]\nB: Organisational overview and performance\nTable B-7: Full-time equivalent and head count by gender\nFemale Male Total\nFull-time equivalent 21.4 23.8 45.2\nHeadcount 22 24 46\nPercentage of workforce (based on headcount) 47.8% 52.2% 100%\nSource: Shared Services Human Resources\nTable B-8: Head count by classification and gender\nClassification Female Male Total\nStatutory office holder 0 1 1\nExecutives 2 2 43\nProfessional and administrative officers 20 21 41\nTotal 22 24 46\nSource: Shared Services Human Resources\nTable B-9: Head count by employment category and gender\nEmployment category Female Male Total\nPermanent full-time 16 18 34\nPermanent part-time 2 1 3\nTemporary full-time 4 5 9\nTemporary part-time 0 0 0\nCasual 0 0 0\nTotal 22 24 46\nSource: Shared Services Human Resources\nB.11.4 Workplace diversity\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n\n## KPIs, Targets, and Where They Are At\n\n- Target Target\nResult\nCosts\nAudit cost per hour excluding audit contractor\n1 $214 $194 (9%)\ncosts\nQuantity\nNumber of auditor’s reports issued on financial\n2 61 60 (2%)\nstatements and compliance auditor’s report\nNumber of limited assurance reports issued on\n3 30 30 0%\nstatements of performance\nNumber of reports, including performance audit\nand limited assurance, presented to the ACT 4 9 7 (22%)\nLegislative Assembly\nThis Statement of Performance should be read in conjunction with the accompanying\nexplanations.\n Source: `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)`\n- Target from Target\nResult\nQuality and effectiveness\nPercentage of agencies satisfied with financial\n5 95% 100% 5%\naudits and compliance audits\nPercentage of agencies satisfied with performance\n6 95% 100% 5%\naudits\nPercentage of agencies satisfied with the potential\nfor financial audit findings and/or\n7 80% 100% 25%\nrecommendations to improve their financial\nreporting, governance, or internal controls\nPercentage of agencies agreeing that the\nperformance audit will help their organisation 8 80% 100% 25%\nimprove administration of the audited activity\nTimeliness\nPercentage of financial audits completed within the\n9 100% 98% (2%)\nrequired timetable\nAverage period of completion of performance\n10 9 months 11.2 months 25%\naudits\nPresentation of summary reports on financial\naudits to the ACT Legislative Assembly\n1.\n Source: `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)`\n- Target from Target\nResult\nCost\nAudit cost per hour excluding audit contractor\n1 $211 $202 (4%)\ncosts\nQuantity\nNumber of auditor’s reports issued on financial\n2 59 61 3%\nstatements and compliance auditor’s report\nNumber of limited assurance reports issued on\n3 30 30 0%\nstatements of performance\nNumber of reports, including performance audit\nand limited assurance, presented to the ACT 4 9 9 0%\nLegislative Assembly\nThis Statement of Performance should be read in conjunction with the accompanying\nexplanations.\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n- Target from Target\nResult\nQuality and effectiveness\nPercentage of agencies satisfied with financial\n5 95% 100% 5%\naudits and compliance audits\nPercentage of agencies satisfied with\n6 95% 100% 5%\nperformance audits\nPercentage of agencies satisfied with the\npotential for financial audit findings and/or\n7 80% 100% 25%\nrecommendations to improve their financial\nreporting, governance, or internal controls\nPercentage of agencies agreeing that the\nperformance audit will help their organisation 8 80% 93% 16%\nimprove administration of the audited activity\nTimeliness\nPercentage of financial audits completed within\n9 100% 97% (3%)\nthe required timetable\nAverage period of completion of performance\n10 9 months 13.2 months 47%\naudits\nPresentation of summary reports on financial\naudits to the ACT Legislative Assembly\n1.\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n- [Page 22]\nB.2.4 Meeting targets\nTable B-3: Accountability indicators for performance audits\n2024-25 2024-25 Variance from\nAccountability indicators\nTarget Actual Result Target\nNumber of reports, including performance\naudit and limited assurance, presented to 9 10 11%\nthe ACT Legislative Assembly\nAverage period of completion of\n11 months 11.9 months 8%\nperformance audits\nPercentage of agencies satisfied with\n95% 83% (13%)\nperformance audits\nPercentage of agencies agreeing that the\nperformance audit will help their\n80% 92% 15%\norganisation improve administration of the\naudited activity\nB.2.5 Performance audit reports and other reports tabled\nin 2024-25\nNine performance audit reports and one information report were tabled in the ACT\nLegislative Assembly in 2024-25.\n Source: `annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)`\n- [Page 28]\nB.2.12 Meeting targets\nTable B-4: Accountability indicators for financial audits\n2024-25 Variance\n2024-25\nAccountability indicators Actual from\nTarget\nResult Target\nNumber of auditor’s reports issued on financial\n59 60 2%\nstatements and compliance auditor’s reports\nNumber of limited assurance reports issued on\n30 30 0%\nstatements of performance\nPercentage of agencies satisfied with financial audits\n95% 100% 5%\nand compliance audits\nPercentage of agencies satisfied with the potential for\nfinancial audit findings and/or recommendations to\n80% 100% 25%\nimprove their financial reporting, governance or\ninternal controls\nPercentage of financial audits completed within the\n100% 98% 2%\nrequired timetable\nPresentation of the summary reports on financial\naudits to the ACT Legislative Assembly\n Financial Audits – Overview Nov 2024 Nov 2024 0%\n Source: `annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)`\n- Target from Target\nResult\nCost\nAudit cost per hour excluding audit contractor\n1 $213 $210 (1%)\ncosts\nQuantity\nNumber of auditor’s reports issued on financial\n2 59 60 2%\nstatements and compliance auditor’s report\nNumber of limited assurance reports issued on\n3 30 30 0%\nstatements of performance\nNumber of reports, including performance audit\nand limited assurance, presented to the ACT 4 9 10 11%\nLegislative Assembly\nThis Statement of Performance should be read in conjunction with the accompanying explanations.\n Source: `annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)`\n- B.2.4 Meeting targets\nTable B-3: Accountability indicators for performance audits\n2019-20 2020-21 2020-21\nAccountability indicators\nActual Actual Target\nNumber of performance audit reports presented to the ACT\n6 8 9\nLegislative Assembly\nAverage period of completion of performance audits 8.4 months 10.3 months 7.0 months\nPercentage of agencies satisfied with performance audits 100% 94% 95%\nPercentage of agencies agreeing that the performance audit will\nhelp their organisation improve administration of the audited 100% 89% 80%\nactivity\nB.2.5 Performance audits tabled in 2020-21\nEight performance audit reports were tabled in the ACT Legislative Assembly in 2020-21.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- 9/2020: 2019-20 Financial Audits – Financial Results and Findings\nB.2.11 Meeting targets\nTable B-4: Accountability indicators for financial audits\n2020-21 2020-21\nAccountability indicators\nActual Target\nNumber of auditor’s reports issued on financial statements and compliance\n60 63\nauditor’s reports\nNumber of limited assurance reports issued on statements of performance 30 30\nPercentage of recommendations accepted in financial audits 90% 95%\nPercentage of financial audits completed within the required timetable 100% 100%\nPercentage of agencies satisfied with financial audits and compliance audits 100% 95%\nPage 24 Annual report 2020-21\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- [Page 33]\nB: Organisational overview and performance\n2020-21 2020-21\nAccountability indicators\nActual Target\nPresentation of the summary reports on financial audits to the ACT Legislative\nAssembly\n1.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- [Page 57]\nC: Financial management reporting\nC.1.3.2 Income compared to previous year’s income\nTotal income ($9.365 million) was higher than the previous year’s amount ($8.040 million)\nmainly due to the increase in Financial audit fees and additional Appropriation for\nperformance audits as a result of 2018-19 budget policy decision.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Employee expenses\nActual Actual\n2020-21 2019-20\n$ 000 $ 000\nSalaries 5 517 5 006\nSuperannuation 850 761\nAnnual leave 22 257\nLong service leave 80 296\nFringe benefits tax 22 23\nMotor vehicle running costs (4) 10\nWorkers’ compensation insurance premium 54 39\nTotal employee expenses 6 541 6 392\nVariance explanation\nPrior year\nEmployee expenses increased by $149,000 (2 percent) from 2019-20 mainly due to an\nincrease in salaries by $511,000 which is partially offset by the decrease in annual leave\nand long service leave as a result of higher take-up of these leave types.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Prior year\nSupplies and services expenses decreased by $455,000 (18 percent) largely as a result of\nthe lower usage of contractors and consultants as a cost-savings measure.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Reconciliation of the Asset Revaluation Surplus Actual Actual\n2021 2020\n$ 000 $ 000\nBalance at the beginning of the reporting period 284 284\nRevaluation increment as a result of an increase in the\nestimated fair value of the Office fit-out - -\nBalance at the end of the reporting period 284 284\nPage 72 Annual report 2020-21\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n\n## Key Metrics\n\n| Values found | Evidence | Source |\n|---|---|---|\n| $0.684 million, 0.684 million | Employee expenses were $0.684 million higher than budget mostly due to higher salaries\nand superannuation expenses mostly related to additional temporary financial audit staff to\nassist meeting the earlier ACT Government election year reporting timetable for 30 June\n2024 audits and higher long service leave expenses relating to a higher than anticipated rate\nused to estimate the present value of long service leave liabilities. | `annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)` |\n| $9.365 million, $8.040 million, 9.365 million, 8.040 million | [Page 57]\nC: Financial management reporting\nC.1.3.2 Income compared to previous year’s income\nTotal income ($9.365 million) was higher than the previous year’s amount ($8.040 million)\nmainly due to the increase in Financial audit fees and additional Appropriation for\nperformance audits as a result of 2018-19 budget policy decision. | `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)` |\n| $8.703 million, $9.185 million, 8.703 million, 9.185 million | C.1.3.3 Expenses compared to budget estimates\nTotal expenses ($8.703 million) were around 5 percent lower than the budget estimate\n($9.185 million) largely due to lower Employee expenses. | `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)` |\n| $0.484 million, 0.484 million | Employee expenses were $0.484 million (6.9 percent) lower than the budget mainly due to\nthe higher than budgeted take up of annual and long service leave by the staff and\nadjustments to the present value factor of long service leave and annual leave. | `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)` |\n| $8.291 million, $9.910 million, 8.291 million, 9.910 million | C.1.3.3 Expenses compared to budget estimates\nTotal expenses ($8.291 million) were around 16 percent lower than the budget estimate\n($9.910 million) due to lower Employee expenses and Supplies and services expenses. | `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)` |\n| $1.053 million, 1.053 million | Employee expenses were $1.053 million (14 percent) lower than the budget mainly due to:\n• vacant positions as a result of staff turnover and non-availability of suitable\ncandidates to fill some of the positions;\n• lower than anticipated expenses relating to liabilities for long service leave and\nannual leave due to lower leave balances held by staff transferring to the Office\nfrom other agencies; and\n• a decrease in the discount rate used to calc | `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)` |\n| $1,792,000, $2,301,000, 0.357 million | Supplies and services expenses (continued)\nVariance explanation\nBudget\nSupplies and services expenses ($1,792,000) were lower than the budget estimate\n($2,301,000) mainly due to the underspend in contractors and consultants by 0.357 million. | `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)` |\n| $9.413 million, $9.952 million, $0.539 million, 9.413 million, 9.952 million, 0.539 million | [Page 50]\nC.1.4 Expenses\nC.1.4.1 Expense compared to budget estimates\nTotal expenses ($9.413 million) are lower than the budget estimate ($9.952 million) by\n$0.539 million (5 percent) due to lower Employee expenses. | `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)` |\n| $0.567 million, 0.567 million | Employee Expenses 2023 2022\n$’000 $’000\nSalaries 6 031 5 454\nSuperannuation 1 003 874\nAnnual Leave Expense (5) 26\nLong Service Leave Expense (98) 16\nWorkers’ Compensation Insurance Premium 82 75\nFringe benefits tax 20 20\nMotor Vehicle running costs 5 4\nOther Employee Benefits 13 14\nTotal Employee Expenses 7 051 6 484\nEmployee expenses are higher than last year by $0.567 million (9 percent) mainly due the\nincrease in average number of staff during | `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)` |\n| $11.097 million, $10.222 million, $0.875 million, 11.097 million, 10.222 million, 0.875 million | C.1.4 Expenses\nC.1.4.1 Expenses compared to budget estimates\nTotal expenses ($11.097 million) were higher than the budget estimate ($10.222 million) by\n$0.875 million. | `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)` |\n| $1.559 million, 1.559 million | Employee Expenses 2024 2023\n$’000 $’000\nSalaries 6 769 6 031\nSuperannuation 1 115 1 003\nAnnual Leave Expense 251 (5)\nLong Service Leave Expense 282 (98)\nFlex and TOIL Leave Expense 69 -\nWorkers’ Compensation Insurance Premium 89 82\nFringe Benefits Tax 18 20\nOther Employee Benefits 17 18\nTotal Employee Expenses 8 610 7 051\nEmployee expenses are higher than the prior year by $1.559 million (22 percent) mainly due\nthe recruitment of additional staff | `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)` |\n| $12.276 million, $10.692 million, $1.584 million, 12.276 million, 10.692 million, 1.584 million | C.1.4 Expenses\nC.1.4.1 Expenses compared to budget estimates\nTotal expenses ($12.276 million) were higher than the budget estimate ($10.692 million) by\n$1.584 million. | `annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)` |\n| $0.336 million, 0.336 million | Employee Expenses 2025 2024\n$’000 $’000\nSalaries 7 411 6 769\nSuperannuation 1 210 1 115\nAnnual Leave Expense 62 251\nLong Service Leave Expense 160 282\nFlex and TOIL Leave Expense (14) 69\nWorkers’ Compensation Insurance Premium 78 89\nFringe Benefits Tax 19 18\nOther Employee Benefits 20 17\nTotal Employee Expenses 8 946 8 610\nEmployee expenses are higher than the prior year by $0.336 million (4 percent), mainly due\nto higher salaries and superannuat | `annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)` |\n| $0.509 million, $0.357 million, 0.509 million, 0.357 million | Supplies and services expenses were $0.509 million (22.1 percent) lower than the budget\nmainly due to the underspend in contractors and consultants by $0.357 million. | `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)` |\n| $214 , $194 | Target Target\nResult\nCosts\nAudit cost per hour excluding audit contractor\n1 $214 $194 (9%)\ncosts\nQuantity\nNumber of auditor’s reports issued on financial\n2 61 60 (2%)\nstatements and compliance auditor’s report\nNumber of limited assurance reports issued on\n3 30 30 0%\nstatements of performance\nNumber of reports, including performance audit\nand limited assurance, presented to the ACT 4 9 7 (22%)\nLegislative Assembly\nThis Statement of Performance sho | `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)` |\n| $211 , $202 | Target from Target\nResult\nCost\nAudit cost per hour excluding audit contractor\n1 $211 $202 (4%)\ncosts\nQuantity\nNumber of auditor’s reports issued on financial\n2 59 61 3%\nstatements and compliance auditor’s report\nNumber of limited assurance reports issued on\n3 30 30 0%\nstatements of performance\nNumber of reports, including performance audit\nand limited assurance, presented to the ACT 4 9 9 0%\nLegislative Assembly\nThis Statement of Performance shou | `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)` |\n| $213 , $210 | Target from Target\nResult\nCost\nAudit cost per hour excluding audit contractor\n1 $213 $210 (1%)\ncosts\nQuantity\nNumber of auditor’s reports issued on financial\n2 59 60 2%\nstatements and compliance auditor’s report\nNumber of limited assurance reports issued on\n3 30 30 0%\nstatements of performance\nNumber of reports, including performance audit\nand limited assurance, presented to the ACT 4 9 10 11%\nLegislative Assembly\nThis Statement of Performance sh | `annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)` |\n| $9.365 million, $8.040 million, 9.365 million, 8.040 million | [Page 57]\nC: Financial management reporting\nC.1.3.2 Income compared to previous year’s income\nTotal income ($9.365 million) was higher than the previous year’s amount ($8.040 million)\nmainly due to the increase in Financial audit fees and additional Appropriation for\nperformance audits as a result of 2018-19 budget policy decision. | `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)` |\n| $149,000 , $511,000 | Employee expenses\nActual Actual\n2020-21 2019-20\n$ 000 $ 000\nSalaries 5 517 5 006\nSuperannuation 850 761\nAnnual leave 22 257\nLong service leave 80 296\nFringe benefits tax 22 23\nMotor vehicle running costs (4) 10\nWorkers’ compensation insurance premium 54 39\nTotal employee expenses 6 541 6 392\nVariance explanation\nPrior year\nEmployee expenses increased by $149,000 (2 percent) from 2019-20 mainly due to an\nincrease in salaries by $511,000 which is p | `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)` |\n| $455,000 | Prior year\nSupplies and services expenses decreased by $455,000 (18 percent) largely as a result of\nthe lower usage of contractors and consultants as a cost-savings measure. | `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)` |\n\n## Key Achievements\n\n- The budget assumed\naudit fee progress invoices would be issued to agencies before 30 June 2025,\nhowever this did not occur until after 30 June 2025 (the timing difference does not\nimpact revenue recognition as fees are accrued based on work completed); and\n higher than budgeted operational expenditure reducing the Office’s cash reserves.\n Source: `annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)`\n- 9/2020: 2019-20 Financial Audits – Financial Results and Findings\nB.2.11 Meeting targets\nTable B-4: Accountability indicators for financial audits\n2020-21 2020-21\nAccountability indicators\nActual Target\nNumber of auditor’s reports issued on financial statements and compliance\n60 63\nauditor’s reports\nNumber of limited assurance reports issued on statements of performance 30 30\nPercentage of recommendations accepted in financial audits 90% 95%\nPercentage of financial audits completed within the required timetable 100% 100%\nPercentage of agencies satisfied with financial audits and compliance audits 100% 95%\nPage 24 Annual report 2020-21\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Target Actual from target\nQuality and effectiveness\nPercentage of agencies satisfied with financial and\n6 95% 100% 5%\ncompliance audits\nPercentage of agencies satisfied with performance\n7 95% 94% (1%)\naudits\nPercentage of recommendations accepted in financial\n8 95% 90% (5%)\naudits\nPercentage of agencies agreeing that the\nperformance audit will help their organisation 9 80% 89% 11%\nimprove administration of the audited activity\nTimeliness\nPercentage of financial audits completed within the\n10 100% 100% 0%\nrequired timetable\nAverage period of completion of performance audits 11 7 months 10.3 months (47%)\nPresentation of summary reports on financial audits\nto the ACT Legislative Assembly\n1.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- [Page 33]\nB: Organisational overview and performance\nB.2.10 Meeting targets\nTable B-4: Accountability indicators for financial audits\n2021-22 2021-22\nAccountability indicators\nActual Target\nNumber of auditor’s reports issued on financial statements and compliance\n63 61\nauditor’s reports\nNumber of limited assurance reports issued on statements of performance 30 30\nPercentage of agencies satisfied with the potential for financial audit findings\nand/or recommendations to improve their financial reporting, governance or 100% 95%\ninternal controls\nPercentage of financial audits completed within the required timetable 98% 100%\nPercentage of agencies satisfied with financial audits and compliance audits 100% 95%\nPresentation of the summary reports on financial audits to the ACT Legislative\nAssembly\nNov 2021 Nov 2021\n1.\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- [pages 73,74,75,76,77]\nees were lower as a result of the lower than anticipated progress of June\n2022 audits resulting in less accrued revenue at the end of the year (42 percent) compared\nto the budget (50 percent).\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- Target Actual from target\nQuality and effectiveness\nPercentage of agencies satisfied with financial audits\n5 95% 100% 5%\nand compliance audit\nPercentage of agencies satisfied with performance\n6 95% 100% 5%\naudits\nPercentage of agencies satisfied with the potential\nfor financial audit findings and/or recommendations\n7 95% 100% 5%\nto improve their financial reporting, governance, or\ninternal controls\nPercentage of agencies agreeing that the\nperformance audit will help their organisation 8 80% 90% 13%\nimprove administration of the audited activity\nTimeliness\nPercentage of financial audits completed within the\n9 100% 98% (2%)\nrequired timetable\nAverage period of completion of performance audits 10 7 months 10.9 (56%)\nPresentation of summary reports on financial audits\nto the ACT Legislative Assembly\n1.\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- 10/2022)\nB.2.13 Meeting targets\nTable B‐4: Accountability indicators for financial audits\nAccountability indicators 2022‐23 2022‐23 Variance from\nTarget Actual Target\nNumber of auditor’s reports issued on financial\n61 60 (2%)\nstatements and compliance auditor’s reports\nNumber of limited assurance reports issued on\n30 30 ‐\nstatements of performance\nPercentage of agencies satisfied with financial audits\n95% 100% 5%\nand compliance audits\nPercentage of agencies satisfied with the potential for\nfinancial audit findings and/or recommendations to\n85% 100% 25%\nimprove their financial reporting, governance or\ninternal controls\nPercentage of financial audits completed within the\n100% 98% (2%)\nrequired timetable\nACT Audit Office 19 Annual Report 2022–23\n Source: `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)`\n- Financial audit fees are higher as a result of additional fees charged in line with the wage\nprice index to recover higher operating costs and more work completed at balance date on\n30 June 2023 audits (46 percent) compared to 30 June 2022 audits (42 percent).\n Source: `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)`\n- Target from Target\nResult\nQuality and effectiveness\nPercentage of agencies satisfied with financial\n5 95% 100% 5%\naudits and compliance audits\nPercentage of agencies satisfied with performance\n6 95% 100% 5%\naudits\nPercentage of agencies satisfied with the potential\nfor financial audit findings and/or\n7 80% 100% 25%\nrecommendations to improve their financial\nreporting, governance, or internal controls\nPercentage of agencies agreeing that the\nperformance audit will help their organisation 8 80% 100% 25%\nimprove administration of the audited activity\nTimeliness\nPercentage of financial audits completed within the\n9 100% 98% (2%)\nrequired timetable\nAverage period of completion of performance\n10 9 months 11.2 months 25%\naudits\nPresentation of summary reports on financial\naudits to the ACT Legislative Assembly\n1.\n Source: `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)`\n- [Page 29]\nB.2.13 Meeting targets\nTable B-4: Accountability indicators for financial audits\nAccountability indicators 2023-24 2023-24 Variance\nTarget Actual from\nTarget\nNumber of auditor’s reports issued on financial\n59 61 3%\nstatements and compliance auditor’s reports\nNumber of limited assurance reports issued on\n30 30 -\nstatements of performance\nPercentage of agencies satisfied with financial audits\n95% 100% 5%\nand compliance audits\nPercentage of agencies satisfied with the potential for\nfinancial audit findings and/or recommendations to\n80% 100% 25%\nimprove their financial reporting, governance or\ninternal controls\nPercentage of financial audits completed within the\n100% 97% (3%)\nrequired timetable\nPresentation of the summary reports on financial\naudits to the ACT Legislative Assembly\n Financial Audits – Overview Nov 2023 Nov 2023 -\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n- Receivables by class of debtors was as follows:\n2024 2023\n$’000 $’000\nBilled Financial Audit Income - 829\nAccrued Staff Salary Recoveries 15 101\nAccrued Financial Audit Income 2 745 207\nTotal Receivables 2 760 1 137\nTotal receivables at 30 June 2024 are higher than the last year actual by $1.623 million (143\npercent) mainly due to higher financial audit fees charged and the later timing of progress\nbilling of financial audit fees (after 30 June 2024) compared to the prior year (before 30 June\n2023).\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n- Target from Target\nResult\nQuality and effectiveness\nPercentage of agencies satisfied with financial\n5 95% 100% 5%\naudits and compliance audits\nPercentage of agencies satisfied with\n6 95% 100% 5%\nperformance audits\nPercentage of agencies satisfied with the\npotential for financial audit findings and/or\n7 80% 100% 25%\nrecommendations to improve their financial\nreporting, governance, or internal controls\nPercentage of agencies agreeing that the\nperformance audit will help their organisation 8 80% 93% 16%\nimprove administration of the audited activity\nTimeliness\nPercentage of financial audits completed within\n9 100% 97% (3%)\nthe required timetable\nAverage period of completion of performance\n10 9 months 13.2 months 47%\naudits\nPresentation of summary reports on financial\naudits to the ACT Legislative Assembly\n1.\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n\n## Key Issues, Risks, and Recommendations\n\n- [pages 44,45,46,47]\nthe previous six months;\n• the Audit Office’s Fraud Risk Register, identifying integrity and fraud-related risks\nand sources of assurance with respect to existing controls; and\n• any integrity and fraud risks and challenges that have been identified for the\nforthcoming six months.\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- [pages 33,34,35,36]\nudit Office’s implementation of recommendations from previous\ninternal audits and other reviews;\n reviewing the effectiveness of the systems for monitoring compliance with key legislative\nobligations;\n reviewing and endorsing the Audit Office’s financial statements and statement of\nperformance; and\n monitoring the Audit Office’s risk management, fraud control and financial management\nactivities though regular reports from the Audit Office’s Risk Manager, Senior Executive\nResponsible for Business Integrity Risk (SERBIR) and Chief Finance Officer.\n Source: `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)`\n- [pages 17,18,19,20]\nperating Officer, Professional\nstatements and statement of Services) have standing\nperformance and monitors the invitations to attend the\nimplementation of relevant meeting as observers\nrecommendations from\nThe Senior Director,\ninternal audit reports, quality\nProfessional Services provides\nassurance reports and reports\nsecretariat services\nfrom the Risk Manager.\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n- [Page 7]\nLIST OF ABBREVIATIONS AND GLOSSARY\nACAG Australasian Council of Auditors-General\nA-G Act Auditor-General Act 1996\nACT Australian Capital Territory\nASE Agency Security Executive\nASPIRE Auditing Systems by Planning, Implementation, Reporting and Evaluation\nAudit Office ACT Audit Office\nAuditees ACT Government agencies and other entities subject to audit\nby the Auditor-General\nCO -e Carbon dioxide equivalent\n2\nCA Chartered Accountants Australia and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESD Ecologically sustainable development\nESP Enterprise sustainability platform\nFA Financial Audit\nFTE Full-time equivalent(s)\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human Resources\nIT Information Technology\nKwh Kilowatt-hour\nACT Legislative Assembly Legislative Assembly for the ACT\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Further information can be obtained from:\nMs Erika Hudleston Acting Chief Operating Officer, (02) 6205 4075 erika.hudleston@act.gov.au\nProfessional Services\nB.4 Risk management\nB.4.1 Risk management\nThe Audit Office’s risk management framework complies with the risk management\nstandard AS ISO 31000:2018, as required by the ACT Government Risk Management Policy\n2019, and the requirements of the ACT Government Protective Security Policy Framework\n(2017).\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Target Actual from target\nQuality and effectiveness\nPercentage of agencies satisfied with financial and\n6 95% 100% 5%\ncompliance audits\nPercentage of agencies satisfied with performance\n7 95% 94% (1%)\naudits\nPercentage of recommendations accepted in financial\n8 95% 90% (5%)\naudits\nPercentage of agencies agreeing that the\nperformance audit will help their organisation 9 80% 89% 11%\nimprove administration of the audited activity\nTimeliness\nPercentage of financial audits completed within the\n10 100% 100% 0%\nrequired timetable\nAverage period of completion of performance audits 11 7 months 10.3 months (47%)\nPresentation of summary reports on financial audits\nto the ACT Legislative Assembly\n1.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Contents i\nList of abbreviations and glossary v\nA Transmittal certificate 1\nB Organisational overview and performance 3\nB.1 Organisational overview 3\nB.2 Performance analysis 13\nB.3 Scrutiny 29\nB.4 Risk management 30\nB.5 Internal audit 31\nB.6 Fraud prevention 33\nB.7 Freedom of information 34\nB.8 Community engagement and support 36\nB.9 Aboriginal and Torres Strait Islander reporting 36\nB.10 Work health and safety 37\nB.11 Human resources management 39\nB.12 Ecologically sustainable development 43\nC Financial management reporting 47\nC.1 Financial management analysis 47\nC.2 Financial statements 51\nC.3 Capital works 84\nC.4 Asset management 84\nC.5 Government contracting 85\nC.6 Statement of performance 87\nAppendix A Financial audit fees 109\nAppendix B Compliance index 115\nAppendix C Audit Office reports 117\nAnnual report 2020-21 Page 115\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- [pages 123,125]\nsary v\nA Transmittal certificate 1\nB Organisational overview and performance 3\nB.1 Organisational overview 3\nB.2 Performance analysis 13\nB.3 Scrutiny 29\nB.4 Risk management 30\nB.5 Internal audit 31\nB.6 Fraud prevention 33\nB.7 Freedom of information 34\nB.8 Community engagement and support 36\nB.9 Aboriginal and Torres Strait Islander reporting 36\nB.10 Work health and safety 37\nB.11 Human resources management 39\nB.12 Ecologically sustainable development 43\nC Financial management reporting 47\nC.1 Financial management analysis 47\nC.2 Financial statements 51\nC.3 Capital works 84\nC.4 Asset management 84\nC.5 Government contracting 85\nC.6 Statement of performance 87\nAppendix A Financial audit fees 109\nAppendix B Compliance index 115\nAppendix C Audit Office reports 117\nAnnual report 2020-21 Page 115\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- [pages 7,9]\nCO -e Carbon dioxide equivalent\n2\nCA Chartered Accountants Australia and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESD Ecologically sustainable development\nESP Enterprise sustainability platform\nFA Financial Audit\nFTE Full-time equivalent(s)\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human Resources\nIT Information Technology\nKwh Kilowatt-hour\nACT Legislative Assembly Legislative Assembly for the ACT\nMLAs Members of the ACT Legislative Assembly\nPA Performance Audit\nPAC Standing Committee on Public Accounts\nPAMPr Performance Audit Methods and Practices\nSERBIR Senior Executive Responsible for Business Integrity Risk\nStrategic Plan Strategic Plan 2019-2022 of the ACT Audit Office\nAnnual report 2021-22 Page v\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- [pages 18,19,20]\nrofessional Services) have\nmonitors the implementation of standing invitations to attend the\nrelevant recommendations from meeting as observers\ninternal audit reports, quality\nThe Director, Professional Services\nassurance reports and reports from\nprovides secretariat services\nthe Risk Manager.\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- [Page 33]\nB: Organisational overview and performance\nB.2.10 Meeting targets\nTable B-4: Accountability indicators for financial audits\n2021-22 2021-22\nAccountability indicators\nActual Target\nNumber of auditor’s reports issued on financial statements and compliance\n63 61\nauditor’s reports\nNumber of limited assurance reports issued on statements of performance 30 30\nPercentage of agencies satisfied with the potential for financial audit findings\nand/or recommendations to improve their financial reporting, governance or 100% 95%\ninternal controls\nPercentage of financial audits completed within the required timetable 98% 100%\nPercentage of agencies satisfied with financial audits and compliance audits 100% 95%\nPresentation of the summary reports on financial audits to the ACT Legislative\nAssembly\nNov 2021 Nov 2021\n1.\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- Further information can be obtained from:\nMs Caroline Smith Chief Operating Officer, (02) 6207 7829 caroline.smith@act.gov.au\nProfessional Services\nB.4 Risk management\nB.4.1 Risk management\nThe Audit Office’s risk management framework complies with the risk management\nstandard AS ISO 31000:2018 as required by the ACT Government Risk Management Policy\n2021, and the requirements of the ACT Government Protective Security Policy Framework\n(2017).\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- Target Actual from target\nQuality and effectiveness\nPercentage of agencies satisfied with financial audits\n5 95% 100% 5%\nand compliance audit\nPercentage of agencies satisfied with performance\n6 95% 100% 5%\naudits\nPercentage of agencies satisfied with the potential\nfor financial audit findings and/or recommendations\n7 95% 100% 5%\nto improve their financial reporting, governance, or\ninternal controls\nPercentage of agencies agreeing that the\nperformance audit will help their organisation 8 80% 90% 13%\nimprove administration of the audited activity\nTimeliness\nPercentage of financial audits completed within the\n9 100% 98% (2%)\nrequired timetable\nAverage period of completion of performance audits 10 7 months 10.9 (56%)\nPresentation of summary reports on financial audits\nto the ACT Legislative Assembly\n1.\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- Satisfaction rating Number of responses %\nSatisfied\nVery good 11 37\nGood 14 47\nSatisfactory 5 16\nSub-total 30 100\nNot satisfied (Poor) 0 0\nTotal 30 100\nThe percentage of reporting agencies that were satisfied with the potential for financial\naudit findings and/or recommendations to improve their financial reporting,\ngovernance or internal controls (100 percent) exceeded the target (95 percent).\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n\n## Corporate Values and Operating Culture\n\n- [Page 12]\nB: Organisational overview and performance\nB.1.1.1 Values\nThe values which guide the Audit Office’s work and the behaviour of its staff are:\n• independence – impartial and evidence-based reporting is our most powerful\ninfluence;\n• integrity – we are honest, truthful and fair;\n• professionalism – we fulfil our obligations;\n• respect – we seek to understand and be trusted by our stakeholders; and\n• learning and innovation – we strive to realise our full potential.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- B.1.1.1 Values\nThe values which guide the Audit Office’s work and the behaviour of its staff are:\n independence – impartial and evidence-based reporting is our most powerful influence;\n integrity – we are honest, truthful and fair;\n professionalism – we fulfil our obligations;\nACT Audit Office 1 Annual Report 2022–23\n Source: `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)`\n- [Page 2]\nOur vision Our role Our values\nAn accountable and highly Provide an independent view to Independence – impartial and\nperforming ACT Public Sector the ACT Legislative Assembly and evidenced-based reporting is our\ncommunity on the efficiency and most powerful influence\neffectiveness of the ACT Public\nIntegrity – we are honest,\nSector\ntruthful and fair\nPromote accountability in the public\nProfessionalism – we fulfil our\nadministration of the Territory\nobligations\nPromote the efficiency and\nRespect – we seek to understand\neffectiveness of public services and\nand be trusted by our stakeholders\nprograms provided by the Territory\nLearning and innovation –\nwe strive to realise our full potential\nACT AUDIT OFFICE 2 Strategic Plan 2023–2026\n Source: `strategies/ACT-Audit-Office-Strategic-Plan-2023-26.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0005/2193980/ACT-Audit-Office-Strategic-Plan-2023-26.pdf)`\n- [Page 50]\nB: Organisational overview and performance\nTable B-10: Average length of service (years) by gender\nGender Female Male Average\nAverage length of service (years) 3.7 7.2 5.5\nSource: Shared Services Human Resources\nTable B-11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 2.6% 5.2%\nSource: Shared Services Human Resources\nB.11.6 Learning and development\nThe Audit Office’s Learning and Development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.\n Source: `annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)`\n- Table B-10: Average length of service (years) by gender\nGender Female Male Average\nAverage length of service (years) 3.4 8.0 5.7\nSource: Shared Services Human Resources\nTable B-11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 25.3% 19.7%\nSource: Shared Services Human Resources\nB.11.6 Learning and development\nThe Audit Office’s Learning and Development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.\n Source: `annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)`\n- Table B-10: Average length of service (years) by gender\nGender Female Male Average\nAverage length of service (years) 4.4 7.5 6.1\nSource: Shared Services Human Resources\nTable B 11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 13.8 (%) 11.1 (%)\nSource: Shared Services Human Resources\nB.11.6 Learning and development\nThe Audit Office’s Learning and Development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.\n Source: `annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)`\n- Mr Stanton also fulfils the roles of\nSenior Executive Responsible for Business Integrity Risk (SERBIR) and Agency Security\nExecutive (ASE);\n Chief Operating Officer, Professional Services: Ms Caroline Smith, responsible for\nmanaging the day-to-day running of the Audit Office; providing advice on auditing\nstandards; accounting and human resource matters; conducting quality assurance\nreviews on performance and financial audits; developing learning and development\nprograms; and fulfilling the role of Chief Audit Executive; and\n a Member of the OCC: the following OCC Members individually attended the Executive\nCommittee during 2023-24: Ms Tehmina Mazhar, Audit Manager, Financial Audit, OCC\nMember from 23 May 2023 to 3 April 2024 and Mr David Kelly, Director, Professional\nServices from 16 April 2024.\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n- Table B-10: Average length of service (years) by gender\nGender Female Male Non-binary Average\nAverage length of service (years) 4.6 6.8 0.0 5.8\nSource: Shared Services Human Resources\nTable B 11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 26.1% 5.2%\nSource: Shared Services Human Resources\nB.12.6 Learning and development\nThe Audit Office’s learning and development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.\n Source: `annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)`\n\n## Global Ideas and Case Study Inputs\n\n_No global-intelligence source text found yet. Run `CLAUDE/global-ideas-scraper.py ` to populate case-study sources._\n\n## Source Artifacts Used\n\n- `annual-reports/2020-21.pdf` - annual-reports - https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf\n- `annual-reports/2021-22.pdf` - annual-reports - https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf\n- `annual-reports/2022-23.pdf` - annual-reports - https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf\n- `annual-reports/2023-24.pdf` - annual-reports - https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf\n- `annual-reports/2024-25.pdf` - annual-reports - https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf\n- `strategies/ACT-Audit-Office-Strategic-Plan-2023-26.pdf` - strategies - https://www.audit.act.gov.au/__data/assets/pdf_file/0005/2193980/ACT-Audit-Office-Strategic-Plan-2023-26.pdf\n- `pages/about.html` - pages - https://www.audit.act.gov.au/about-us\n- `pages/announcements-index.html` - pages - https://www.audit.act.gov.au/website-information/privacy-statement\n- `pages/announcements-index__10.html` - pages - https://www.audit.act.gov.au/website-information/privacy-statement\n- `pages/announcements-index__11.html` - pages - https://www.audit.act.gov.au/__data/assets/pdf_file/0006/1746546/Understanding-the-ACT-Audit-Office-Final-March-2021.pdf\n- `pages/announcements-index__12.html` - pages - https://www.audit.act.gov.au/website-information/disclaimer\n- `pages/annual-reports-index.html` - pages - https://www.audit.act.gov.au/reports-and-publications/annual-report-and-other-reports\n- `pages/annual-reports-index__00.html` - pages - https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf\n- `pages/annual-reports-index__01.html` - pages - https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf\n- `pages/annual-reports-index__02.html` - pages - https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2818371/Corrigendum-to-ACT-Auditor-Generals-Report-Annual-Report-2023-24.pdf\n- `pages/annual-reports-index__03.html` - pages - https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf\n- `pages/annual-reports-index__04.html` - pages - https://www.audit.act.gov.au/__data/assets/pdf_file/0016/2310172/a5e3ff7a1f21fe58c3ef4d45f67dc77254f1561c.pdf\n- `pages/annual-reports-index__05.html` - pages - https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf\n- `pages/annual-reports-index__06.html` - pages - https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf\n- `pages/annual-reports-index__07.html` - pages - https://www.audit.act.gov.au/__data/assets/pdf_file/0011/1955414/Report-No.-9-of-2021-Annual-Report-2020-21-Corrigendum.pdf\n- `pages/contact.html` - pages - https://www.audit.act.gov.au/contact-us\n- `pages/homepage.html` - pages - https://www.audit.act.gov.au/\n- `pages/publications-index.html` - pages - https://www.audit.act.gov.au/reports-and-publications\n- `pages/strategies-index.html` - pages - https://www.audit.act.gov.au/about-us/the-strategic-plan\n- `pages/strategies-index__08.html` - pages - https://www.audit.act.gov.au/about-us/the-strategic-plan\n- `pages/strategies-index__09.html` - pages - https://www.audit.act.gov.au/__data/assets/pdf_file/0005/2193980/ACT-Audit-Office-Strategic-Plan-2023-26.pdf\n- `other-pdfs/Insights-on-Stakeholder-Engagement.pdf` - other-pdfs - https://www.audit.act.gov.au/__data/assets/pdf_file/0005/2992901/Insights-on-Stakeholder-Engagement.pdf\n- `other-pdfs/Understanding-the-ACT-Audit-Office-Final-March-2021.pdf` - other-pdfs - https://www.audit.act.gov.au/__data/assets/pdf_file/0006/1746546/Understanding-the-ACT-Audit-Office-Final-March-2021.pdf\n- `other-pdfs/2025-26-Performance-Audit-Program.pdf` - other-pdfs - https://www.audit.act.gov.au/__data/assets/pdf_file/0006/2869323/2025-26-Performance-Audit-Program.pdf\n\n## Gaps To Fix\n\n- No corporate plan text source found.\n- No global comparison/case-study sources found.", "legislation_md": "# ACT Audit Office - Acts and Legislation Discovery\n\n**Generated at**: 2026-05-09T21:48:18.942809+00:00\n**Entity ID**: S-ACT-016\n**Jurisdiction**: Australian Capital Territory\n**Portfolio**: \n\n> This is an evidence-based discovery list from scraped department material. A mention does not always mean the department administers the legislation; high-confidence and official register links should be reviewed.\n\n## Summary\n\n- Source files scanned: 29\n- Unique legislation references found: 34\n\n| Type | Count |\n|---|---:|\n| Act | 33 |\n| Scheme | 1 |\n\n## Legislation References\n\n### Auditor-General Act 1996\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 32\n**Register search**: https://www.legislation.act.gov.au/search?query=Auditor-General+Act+1996\n\n**Sources**:\n- `pages/about.html`\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n- `other-pdfs/Understanding-the-ACT-Audit-Office-Final-March-2021.pages.jsonl`\n\n**Evidence contexts**:\n- al, appointed in 2026, is Mr Ajay Sharma PSM.\nThe Auditor-General heads the ACT Audit Office and operates independently of government and reports directly to the ACT Legislative Assembly. The main functions and powers of the Auditor-General are set out in the\nAuditor-General Act 1996\n.\nThe Auditor-General is legally empowered to decide when and how audits are carried out and on the priority given to any matter.\nThe Auditor-General conducts independent financial and performance audits on ACT Government agencies and those entities in receip\n Source: `pages/about.html`\n- on from the Territory Records Office, Shared Services,\nChief Minister, Treasury and Economic Development Directorate,\nACT Government, GPO Box 158 Canberra City ACT 2601.\nACT Audit Office\nThe roles and responsibilities of the Auditor-General are set out in the\nAuditor-General Act 1996.\nThe Auditor-General is an Officer of the ACT Legislative Assembly.\nThe ACT Audit Office undertakes audits on financial statements of\nGovernment agencies, and the Territory’s consolidated financial\nstatements.\nThe Office also conducts performance audits, to e\n Source: `annual-reports/2020-21.pages.jsonl`\n- nue Canberra ACT 2601 PO Box 275 Civic Square ACT 2608\nT 02 6207 0833 F 02 6207 0826 E actauditorgeneral@act.gov.au W www.audit.act.gov.au\nAnnual report 2020-21 Page 1\n\n[page 10]\n\n[page 11]\nB ORGANISATIONAL OVERVIEW AND\nPERFORMANCE\nB.1 Organisational overview\nThe Auditor-General Act 1996 (A-G Act) governs the functions and powers of the\nAuditor-General. It also establishes that the Auditor-General is an independent\nOfficer of the ACT Legislative Assembly. While this emphasises the important connection\nwith the ACT Legislative Assembly, the Au\n Source: `annual-reports/2020-21.pages.jsonl`\n- nformation can be obtained from:\nMs Erika Hudleston Acting Chief Operating Officer, (02) 6205 4075 erika.hudleston@act.gov.au\nProfessional Services\nB.2 Performance analysis\nB.2.1 Audit Office’s objectives\nThe Audit Office’s strategic direction is based on the Auditor-General Act 1996 (A-G Act)\nand is set out in its Strategic Plan 2019-2022 (Strategic Plan).\nUnder paragraph 12(2)(b) of the Financial Management Act 1996, the requirement\nimposed on directorates to have performance criteria (i.e. accountability indicators) does\nAnnual report\n Source: `annual-reports/2020-21.pages.jsonl`\n- t 2020-21\n\n[page 37]\nB: Organisational overview and performance\nB.3 Scrutiny\nB.3.1 ACT Legislative Assembly inquiries and reports\nMechanisms for scrutinising the Audit Office’s performance are provided by the Annual\nReports (Government Agencies) Act 2004, the Auditor-General Act 1996 (A-G Act) and\nengagement with the Standing Committee on Public Accounts (PAC). The Audit Office’s\nannual reports, which include the Audit Office’s audited financial statements and\nstatement of performance, are examined by the ACT Legislative Assembly’s Estima\n Source: `annual-reports/2020-21.pages.jsonl`\n\n### Financial Management Act 1996\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 29\n**Register search**: https://www.legislation.act.gov.au/search?query=Financial+Management+Act+1996\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n- `other-pdfs/Understanding-the-ACT-Audit-Office-Final-March-2021.pages.jsonl`\n\n**Evidence contexts**:\n- sional Services\nB.2 Performance analysis\nB.2.1 Audit Office’s objectives\nThe Audit Office’s strategic direction is based on the Auditor-General Act 1996 (A-G Act)\nand is set out in its Strategic Plan 2019-2022 (Strategic Plan).\nUnder paragraph 12(2)(b) of the Financial Management Act 1996, the requirement\nimposed on directorates to have performance criteria (i.e. accountability indicators) does\nAnnual report 2020-21 Page 13\n\n[page 22]\nB: Organisational overview and performance\nnot apply to the Audit Office. While the Audit Office is not requir\n Source: `annual-reports/2020-21.pages.jsonl`\n- .10 Financial audits\nThe Audit Office provides auditor’s reports on financial statements and limited assurance\nreports on statements of performance of ACT Government directorates, authorities and\ncompanies.\nMost financial statements audits are required by the Financial Management Act 1996 or\nCorporations Act 2001 with a small number of audits such as grant acquittals and land joint\nventure audits performed under other requirements. Limited assurance engagements on\nstatements of performance for ACT Government directorates and authorities are re\n Source: `annual-reports/2020-21.pages.jsonl`\n- ns Act 2001 with a small number of audits such as grant acquittals and land joint\nventure audits performed under other requirements. Limited assurance engagements on\nstatements of performance for ACT Government directorates and authorities are required\nby the Financial Management Act 1996.\nACT Government agencies are required to include auditor’s reports and limited assurance\nreports in their annual reports along with the financial statements and statements of\nperformance that have been examined by the Audit Office. The reports are issued in\na\n Source: `annual-reports/2020-21.pages.jsonl`\n- ored to their information needs.\nThese general-purpose financial statements have been prepared in accordance with\napplicable Australian Accounting Standards, which include interpretations issued by the\nAustralian Accounting Standards Board, as required by the Financial Management Act\n1996. These statements also comply with the ACT accounting and disclosure policies.\nThe financial statements comprise the following:\n• an operating statement, which identifies revenues and expenses and financial\nresults for the year as well as changes in revaluati\n Source: `annual-reports/2020-21.pages.jsonl`\n- rial\nwhere the omission or misstatement could influence decisions that users of the\nfinancial statements make based on the financial information provided; and\n• are in Australian dollars with all amounts rounded to the nearest $1,000, unless\notherwise stated.\nThe Financial Management Act 1996 also requires the financial statements to include\nbudget information to facilitate a comparison with the budget papers. Budget amounts\ndisclosed in the financial statements are from the 2020-21 Budget Statements.\nMaterial variances from the budget and prior y\n Source: `annual-reports/2020-21.pages.jsonl`\n\n### Annual Reports (Government Agencies) Act 2004\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 14\n**Register search**: https://www.legislation.act.gov.au/search?query=Annual+Reports+%28Government+Agencies%29+Act+2004\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- for the ACT\nLondon Circuit\nCANBERRA ACT 2601\nDear Madam Speaker\nI have pleasure in submitting the 2020-21 Annual Report of the ACT Audit Office (Audit Office). The Annual\nReport has been prepared to fulfil the requirements of section 7A of the Annual Reports (Government\nAgencies) Act 2004. While paragraph 8(2)(b) of the Act advises that an annual report direction does not\napply to Officers of the ACT Legislative Assembly, this report has been prepared to respect the directions\noutlined in the Annual Reports (Government Agencies) Directions 202\n Source: `annual-reports/2020-21.pages.jsonl`\n- 0 to 30 June 2021.\nI also hereby certify that fraud prevention in 2020-21 was managed in accordance with Public Sector\nManagement Standards 2006 (repealed), Part 2.3 (see section 113, Public Sector Management Standards\n2016).\nSection 15 of the Annual Reports (Government Agencies) Act 2004 requires that you present a copy of the\nAnnual Report to the ACT Legislative Assembly within 15 weeks after the end of the reporting year.\nYours sincerely\nMichael Harris\nAuditor-General\n7 October 2021\nThe ACT Audit Office acknowledges the Ngunnawal people as\n Source: `annual-reports/2020-21.pages.jsonl`\n- inancial Audit\nPage 28 Annual report 2020-21\n\n[page 37]\nB: Organisational overview and performance\nB.3 Scrutiny\nB.3.1 ACT Legislative Assembly inquiries and reports\nMechanisms for scrutinising the Audit Office’s performance are provided by the Annual\nReports (Government Agencies) Act 2004, the Auditor-General Act 1996 (A-G Act) and\nengagement with the Standing Committee on Public Accounts (PAC). The Audit Office’s\nannual reports, which include the Audit Office’s audited financial statements and\nstatement of performance, are examined by the ACT\n Source: `annual-reports/2020-21.pages.jsonl`\n- r Management Standards\nManagement Standards 2006 (repealed), Part 2.3 (see section 113, Public Sector Management Standards\n2016).\n2016).\nExplanations for fee variations of ten percent or more on individual audits are provided\nSection 15 of the Annual Reports (Government Agencies) Act 2004 requires that you present a copy of the\nafter Table 6 in this Appendix. Section 15 of the Annual Reports (Government Agencies) Act 2004 requires that you present a copy of the\nAnnual Report to the ACT Legislative Assembly within 15 weeks after the end of the\n Source: `annual-reports/2021-22.pages.jsonl`\n- Explanations for fee variations of ten percent or more on individual audits are provided\nSection 15 of the Annual Reports (Government Agencies) Act 2004 requires that you present a copy of the\nafter Table 6 in this Appendix. Section 15 of the Annual Reports (Government Agencies) Act 2004 requires that you present a copy of the\nAnnual Report to the ACT Legislative Assembly within 15 weeks after the end of the reporting year.\nAnnual Report to the ACT Legislative Assembly within 15 weeks after the end of the reporting year.\nEstimated financial a\n Source: `annual-reports/2021-22.pages.jsonl`\n\n### Freedom of Information Act 2016\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 10\n**Register search**: https://www.legislation.act.gov.au/search?query=Freedom+of+Information+Act+2016\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- countants Australia and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESD Ecologically sustainable development\nESP Enterprise sustainability platform\nFA Financial Audit\nFTE Full-time equivalent(s)\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human Resources\nIT Information Technology\nKwh Kilowatt-hour\nACT Legislative Assembly Legislative Assembly for the ACT\nMLAs Members of the ACT Legislative Assembly\nPA Performance Audit\nPAC Standing Committee on Public Accounts\nPAM\n Source: `annual-reports/2020-21.pages.jsonl`\n- 1 there were:\n• no applications made to the Ombudsman under section 74;\n• no applications made to ACAT under section 84; and\n• no charges or application fees were collected.\nB.7.6 Process to lodge a request\nTo lodge a request for access to documents under the Freedom of Information Act 2016\n(FOI Act), you must do so in writing, noting that you are seeking access under the FOI Act.\nTo lodge a Freedom of Information request, or for further information about FOI legislation\nand processes, contact the FOI Coordinator for the ACT Audit Office at:\nhtt\n Source: `annual-reports/2020-21.pages.jsonl`\n- countants Australia and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESD Ecologically sustainable development\nESP Enterprise sustainability platform\nFA Financial Audit\nFTE Full-time equivalent(s)\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human Resources\nIT Information Technology\nKwh Kilowatt-hour\nACT Legislative Assembly Legislative Assembly for the ACT\nMLAs Members of the ACT Legislative Assembly\nPA Performance Audit\nPAC Standing Committee on Public Accounts\nPAM\n Source: `annual-reports/2021-22.pages.jsonl`\n- tions made to ACAT under section 84; and\n• no charges or application fees were collected.\nAnnual report 2021-22 Page 37\n\n[page 46]\nB: Organisational overview and performance\nB.7.6 Process to lodge a request\nTo lodge a request for access to documents under the Freedom of Information Act 2016\n(FOI Act), you must do so in writing, noting that you are seeking access under the FOI Act.\nTo lodge a Freedom of Information request, or for further information about FOI\nlegislation and processes, contact the FOI Coordinator for the ACT Audit Office at:\nhtt\n Source: `annual-reports/2021-22.pages.jsonl`\n- e Carbon dioxide equivalent\nCA Chartered Accountants Australia and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESR Ecological Sustainability Reporting\nFA Financial Audit\nFTE Full-time equivalent\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human resources\nIMPACT International Meeting of Performance Audit Critical Thinkers\nIT Information technology\nKwH Kilowatt-hour\nMLA Members of the ACT Legislative Assembly\nOCC Office Consultative Committee\nPA Performance Audit\nPA\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Public Sector Management Act 1994\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 10\n**Register search**: https://www.legislation.act.gov.au/search?query=Public+Sector+Management+Act+1994\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- rmance\naudit and professional services activities and monitored regularly by the Executive\nCommittee.\nB.1.7 Executive remuneration\nExecutive remuneration is determined by the ACT Remuneration Tribunal and under other\nrelevant laws and instruments, such as the Public Sector Management Act 1994 and the\nPublic Sector Management Standards 2016. The Tribunal’s Determinations are available\nfrom its website at http://www.remunerationtribunal.act.gov.au/.\nInformation on the remuneration of executives in the Audit Office is provided in\nNote 10: ‘Related Pa\n Source: `annual-reports/2020-21.pages.jsonl`\n- Hudleston Acting Chief Operating Officer, (02) 6205 4075 erika.hudleston@act.gov.au\nProfessional Services\nB.11.3 Staffing profile\nThe Auditor-General is appointed as a full-time statutory office holder under the A-G Act.\nAll other staff are employed under the Public Sector Management Act 1994.\nThere were 46 staff (headcount) in the Audit Office (including the Auditor-General) as of\n30 June 2021 (45.2 full-time equivalent (FTE) staff). The small size of the Audit Office’s\nworkforce means that providing detailed information on some aspects of its wo\n Source: `annual-reports/2020-21.pages.jsonl`\n- rmance audit and professional services activities and monitored regularly by\nthe Executive Committee.\nB.1.7 Executive remuneration\nExecutive remuneration is determined by the ACT Remuneration Tribunal and under other\nrelevant laws and instruments, such as the Public Sector Management Act 1994 and the\nPublic Sector Management Standards 2016. The Tribunal’s Determinations are available\nfrom its website at http://www.remunerationtribunal.act.gov.au/.\nInformation on the remuneration of executives in the Audit Office is provided in\nNote 11: ‘Related Pa\n Source: `annual-reports/2021-22.pages.jsonl`\n- Ms Caroline Smith Chief Operating Officer, (02) 6207 7829 caroline.smith@act.gov.au\nProfessional Services\nB.11.3 Staffing profile\nThe Auditor-General is appointed as a full-time statutory office holder under the A-G Act.\nAll other staff are employed under the Public Sector Management Act 1994.\nThere were 46 staff (headcount) in the Audit Office (including the Auditor-General) as of\n30 June 2022 (45.3 full-time equivalent (FTE) staff). The small size of the Audit Office’s\nworkforce means that providing detailed information on some aspects of its wo\n Source: `annual-reports/2021-22.pages.jsonl`\n- and monitored regularly by the\nExecutive Committee.\nB.1.7 Executive remuneration\nExecutive remuneration is determined by the ACT Remuneration Tribunal and under the\nACT Remuneration Tribunal Act 1995 and under other relevant laws and instruments, such\nas the Public Sector Management Act 1994 and the Public Sector Management Standards\n2016. The Tribunal’s Determinations are available from the ACT Remuneration Tribunal\nwebsite.\nACT Audit Office 10 Annual Report 2022–23\n\n[page 18]\nInformation on the remuneration of executives in the Audit Office is\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Work Health and Safety Act 2011\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 10\n**Register search**: https://www.legislation.act.gov.au/search?query=Work+Health+and+Safety+Act+2011\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- report 2020-21\n\n[page 47]\nB: Organisational overview and performance\nB.10.3 Legislative compliance\nIn 2020-21, no enforceable undertaking and improvement, prohibition, or non-disturbance\nnotices were issued to the Audit Office under the parts 10 or 11 of the Work Health and\nSafety Act 2011.\nThere were no accidents or dangerous occurrences in 2020-21 that required a notice under\nPart 3, section 38 of the Work Health and Safety Act 2011.\nFurther information can be obtained from:\nMs Erika Hudleston Acting Chief Operating Officer, (02) 6205 4075 er\n Source: `annual-reports/2020-21.pages.jsonl`\n- vement, prohibition, or non-disturbance\nnotices were issued to the Audit Office under the parts 10 or 11 of the Work Health and\nSafety Act 2011.\nThere were no accidents or dangerous occurrences in 2020-21 that required a notice under\nPart 3, section 38 of the Work Health and Safety Act 2011.\nFurther information can be obtained from:\nMs Erika Hudleston Acting Chief Operating Officer, (02) 6205 4075 erika.hudleston@act.gov.au\nProfessional Services\nB.11 Human resources management\nB.11.1 Workforce planning\nThe Audit Office has a Workforce Planning a\n Source: `annual-reports/2020-21.pages.jsonl`\n- at the Office\npromotes and supports good mental health and wellbeing.\nB.10.3 Legislative compliance\nIn 2021-22, no enforceable undertaking and improvement, prohibition, or non-disturbance\nnotices were issued to the Audit Office under the parts 10 or 11 of the Work Health and\nSafety Act 2011.\nThere were no accidents or dangerous occurrences in 2021-22 that required a notice under\nPart 3, section 38 of the Work Health and Safety Act 2011.\nFurther information can be obtained from:\nMs Caroline Smith Chief Operating Officer, (02) 6207 7829 caroline.s\n Source: `annual-reports/2021-22.pages.jsonl`\n- vement, prohibition, or non-disturbance\nnotices were issued to the Audit Office under the parts 10 or 11 of the Work Health and\nSafety Act 2011.\nThere were no accidents or dangerous occurrences in 2021-22 that required a notice under\nPart 3, section 38 of the Work Health and Safety Act 2011.\nFurther information can be obtained from:\nMs Caroline Smith Chief Operating Officer, (02) 6207 7829 caroline.smith@act.gov.au\nProfessional Services\nB.11 Human resources management\nB.11.1 Workforce planning\nThe Audit Office has a Workforce Planning and Review\n Source: `annual-reports/2021-22.pages.jsonl`\n- rocedures and Positive\nWorkplace Culture Policy and Procedures are readily accessible to all staff.\nIn 2022-23, no enforceable undertaking and improvement, prohibition, or non-disturbance\nnotices were issued to the Audit Office under the parts 10 or 11 of the Work Health and\nSafety Act 2011.\nThere were no accidents or dangerous occurrences in 2022-23 that required a notice under\nPart 3, section 38 of the Work Health and Safety Act 2011.\nB.10.1 Workplace safety representatives\nIn 2022-23, the Audit Office workplace safety representatives consiste\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Government Procurement Act 2001\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 8\n**Register search**: https://www.legislation.act.gov.au/search?query=Government+Procurement+Act+2001\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- Office did not provide any grants, assistance or sponsorship programs during\n2020-21.\nB.9 Aboriginal and Torres Strait Islander reporting\nThe Aboriginal and Torres Strait Islander Procurement Policy (July 2019) applies to all\nTerritory entities covered by the Government Procurement Act 2001, and as such, applies\nto the Audit Office. The aim of the Aboriginal and Torres Strait Islander Procurement Policy\nis to support the advancement of Aboriginal and Torres Strait Islander Enterprises in the\nCanberra Region and the economic participation objecti\n Source: `annual-reports/2020-21.pages.jsonl`\n- Office did not provide any grants, assistance or sponsorship programs during\n2021-22.\nB.9 Aboriginal and Torres Strait Islander reporting\nThe Aboriginal and Torres Strait Islander Procurement Policy (July 2019) applies to all\nTerritory entities covered by the Government Procurement Act 2001, and as such, applies\nto the Audit Office. The aim of the Aboriginal and Torres Strait Islander Procurement Policy\nis to support the advancement of Aboriginal and Torres Strait Islander Enterprises in the\nPage 38 Annual report 2021-22\n\n[page 47]\nB: Organisati\n Source: `annual-reports/2021-22.pages.jsonl`\n- Office did not provide any grants, assistance or sponsorship programs during\n2022-23.\nB.9 Aboriginal and Torres Strait Islander\nreporting\nThe Aboriginal and Torres Strait Islander Procurement Policy (July 2019) applies to all\nTerritory entities covered by the Government Procurement Act 2001, and as such, applies to\nthe Audit Office. The aim of the Aboriginal and Torres Strait Islander Procurement Policy is\nto support the advancement of Aboriginal and Torres Strait Islander Enterprises in the\nCanberra Region and the economic participation objecti\n Source: `annual-reports/2022-23.pages.jsonl`\n- ship programs during\n2023-24.\nACT Audit Office 31 Annual Report 2023–24\n\n[page 42]\nB.9 Aboriginal and Torres Strait Islander\nreporting\nThe Aboriginal and Torres Strait Islander Procurement Policy (October 2022) applies to all\nTerritory entities covered by the Government Procurement Act 2001, and as such, applies to\nthe Audit Office. The aim of the Aboriginal and Torres Strait Islander Procurement Policy is\nto support the Government’s current and future agreements with Aboriginal and Torres\nStrait Islander peoples, including the employment and th\n Source: `annual-reports/2023-24.pages.jsonl`\n- 4.1 Assets managed ................................................................................................. 73\nC.5 Government Contracting ....................................................................................... 73\nC.5.1 Compliance with Government Procurement Act 2001 ..................................... 74\nC.5.2 Secure Local Jobs Code ...................................................................................... 74\nC.5.3 Aboriginal and Torres Strait Islander Procurement Policy ................................ 74\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### Climate Change and Greenhouse Gas Reduction Act 2010\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 5\n**Register search**: https://www.legislation.act.gov.au/search?query=Climate+Change+and+Greenhouse+Gas+Reduction+Act+2010\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- Acting Chief Operating Officer, (02) 6205 4075 erika.hudleston@act.gov.au\nProfessional Services\nB.12 Ecologically sustainable development\nThe Audit Office accords with, and contributes to, the principles of ecologically sustainable\ndevelopment (ESD) under the Climate Change and Greenhouse Gas Reduction Act 2010 and\nthe Environment Protection Act 1997.\nStaff are encouraged to assist in reducing the Audit Office’s ecological footprint by:\n• minimising the number of printed documents, particularly those in colour, and\nusing duplex printing;\n• recycling paper using the\n Source: `annual-reports/2020-21.pages.jsonl`\n- e Smith Chief Operating Officer, (02) 6207 7829 caroline.smith@act.gov.au\nProfessional Services\nB.12 Ecologically sustainable development\nThe Audit Office accords with, and contributes to, the principles of ecologically sustainable\ndevelopment (ESD) under the Climate Change and Greenhouse Gas Reduction Act 2010 and\nthe Environment Protection Act 1997.\nStaff are encouraged to assist in reducing the Audit Office’s ecological footprint by:\n• minimising the number of printed documents, particularly those in colour, and\nusing duplex printing;\n• recycling paper using the\n Source: `annual-reports/2021-22.pages.jsonl`\n- icer, Professional Services on telephone number (02)\n6207 7829 or email Caroline.Smith@act.gov.au.\nB.12 Ecological sustainability reporting\nThe Audit Office accords with, and contributes to, the principles of ecological sustainable\ndevelopment (ESD) under the Climate Change and Greenhouse Gas Reduction Act 2010 and\nthe Environment Protection Act 1997.\nStaff are encouraged to assist in reducing the Audit Office’s ecological footprint by:\n minimising the number of printed documents, particularly those in colour, and using\nduplex printing;\n recycling paper using the\n Source: `annual-reports/2022-23.pages.jsonl`\n- icer, Professional Services on telephone number\n(02) 6207 7829 or email Caroline.Smith@act.gov.au.\nB.13 Ecological sustainability reporting\nThe Audit Office accords with, and contributes to, the principles of ecological sustainable\ndevelopment (ESD) under the Climate Change and Greenhouse Gas Reduction Act 2010 and\nthe Environment Protection Act 1997.\nStaff are encouraged to assist in reducing the Audit Office’s ecological footprint by:\n minimising the number of printed documents, particularly those in colour, and using\nduplex printing;\n recycling paper using the\n Source: `annual-reports/2023-24.pages.jsonl`\n- ng Officer, Professional Services on telephone number\n(02) 6207 7829 or email Caroline.Smith@act.gov.au.\nB.15 Ecological sustainability reporting\nThe Audit Office accords with, and contributes to, the principles of ecological sustainable\ndevelopment under the Climate Change and Greenhouse Gas Reduction Act 2010 and the\nEnvironment Protection Act 1997.\nStaff are encouraged to assist in reducing the Audit Office’s ecological footprint by:\n minimising the number of printed documents, particularly those in colour, and using\nduplex printing;\n recycling paper and cardbo\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### Environment Protection Act 1997\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 5\n**Register search**: https://www.legislation.act.gov.au/search?query=Environment+Protection+Act+1997\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- n@act.gov.au\nProfessional Services\nB.12 Ecologically sustainable development\nThe Audit Office accords with, and contributes to, the principles of ecologically sustainable\ndevelopment (ESD) under the Climate Change and Greenhouse Gas Reduction Act 2010 and\nthe Environment Protection Act 1997.\nStaff are encouraged to assist in reducing the Audit Office’s ecological footprint by:\n• minimising the number of printed documents, particularly those in colour, and\nusing duplex printing;\n• recycling paper using the appropriate bins;\n• using electronic aud\n Source: `annual-reports/2020-21.pages.jsonl`\n- h@act.gov.au\nProfessional Services\nB.12 Ecologically sustainable development\nThe Audit Office accords with, and contributes to, the principles of ecologically sustainable\ndevelopment (ESD) under the Climate Change and Greenhouse Gas Reduction Act 2010 and\nthe Environment Protection Act 1997.\nStaff are encouraged to assist in reducing the Audit Office’s ecological footprint by:\n• minimising the number of printed documents, particularly those in colour, and\nusing duplex printing;\n• recycling paper using the appropriate bins;\n• using electronic aud\n Source: `annual-reports/2021-22.pages.jsonl`\n- 9 or email Caroline.Smith@act.gov.au.\nB.12 Ecological sustainability reporting\nThe Audit Office accords with, and contributes to, the principles of ecological sustainable\ndevelopment (ESD) under the Climate Change and Greenhouse Gas Reduction Act 2010 and\nthe Environment Protection Act 1997.\nStaff are encouraged to assist in reducing the Audit Office’s ecological footprint by:\n minimising the number of printed documents, particularly those in colour, and using\nduplex printing;\n recycling paper using the appropriate bins;\n using electronic aud\n Source: `annual-reports/2022-23.pages.jsonl`\n- 9 or email Caroline.Smith@act.gov.au.\nB.13 Ecological sustainability reporting\nThe Audit Office accords with, and contributes to, the principles of ecological sustainable\ndevelopment (ESD) under the Climate Change and Greenhouse Gas Reduction Act 2010 and\nthe Environment Protection Act 1997.\nStaff are encouraged to assist in reducing the Audit Office’s ecological footprint by:\n minimising the number of printed documents, particularly those in colour, and using\nduplex printing;\n recycling paper using the appropriate bins;\n using electronic aud\n Source: `annual-reports/2023-24.pages.jsonl`\n- 07 7829 or email Caroline.Smith@act.gov.au.\nB.15 Ecological sustainability reporting\nThe Audit Office accords with, and contributes to, the principles of ecological sustainable\ndevelopment under the Climate Change and Greenhouse Gas Reduction Act 2010 and the\nEnvironment Protection Act 1997.\nStaff are encouraged to assist in reducing the Audit Office’s ecological footprint by:\n minimising the number of printed documents, particularly those in colour, and using\nduplex printing;\n recycling paper and cardboard;\n using electronic audit work paper\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### FOI Freedom of Information FOI Act 2016\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 5\n**Register search**: https://www.legislation.act.gov.au/search?query=FOI+Freedom+of+Information+FOI+Act+2016\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- bon dioxide equivalent\n2\nCA Chartered Accountants Australia and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESD Ecologically sustainable development\nESP Enterprise sustainability platform\nFA Financial Audit\nFTE Full-time equivalent(s)\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human Resources\nIT Information Technology\nKwh Kilowatt-hour\nACT Legislative Assembly Legislative Assembly for the ACT\nMLAs Members of the ACT Legislative Assembly\nPA Performance Audit\nPAC Standing\n Source: `annual-reports/2020-21.pages.jsonl`\n- bon dioxide equivalent\n2\nCA Chartered Accountants Australia and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESD Ecologically sustainable development\nESP Enterprise sustainability platform\nFA Financial Audit\nFTE Full-time equivalent(s)\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human Resources\nIT Information Technology\nKwh Kilowatt-hour\nACT Legislative Assembly Legislative Assembly for the ACT\nMLAs Members of the ACT Legislative Assembly\nPA Performance Audit\nPAC Standing\n Source: `annual-reports/2021-22.pages.jsonl`\n- ties audited by the Auditor-General\nCO2-e Carbon dioxide equivalent\nCA Chartered Accountants Australia and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESR Ecological Sustainability Reporting\nFA Financial Audit\nFTE Full-time equivalent\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human resources\nIMPACT International Meeting of Performance Audit Critical Thinkers\nIT Information technology\nKwH Kilowatt-hour\nMLA Members of the ACT Legislative Assembly\nOCC Office Consultative C\n Source: `annual-reports/2022-23.pages.jsonl`\n- ties audited by the Auditor-General\nCO2-e Carbon dioxide equivalent\nCA Chartered Accountants Australia and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESR Ecological Sustainability Reporting\nFA Financial Audit\nFTE Full-time equivalent\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human resources\nIT Information technology\nKwH Kilowatt-hour\nMLA Members of the ACT Legislative Assembly\nOCC Office Consultative Committee\nPA Performance Audit\nPAC Standing Committee on Public Accou\n Source: `annual-reports/2023-24.pages.jsonl`\n- Executive\nARC Audit and Review Committee\nAudit Office ACT Audit Office\nAuditees ACT Government entities audited by the Auditor-General\nCAE Chief Audit Executive\nCaseware Audit document management system\nCO2-e Carbon dioxide equivalent\nFTE Full-time equivalent\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human resources\nICT Information Communications Technology\nIT Information Technology\nMLA Members of the ACT Legislative Assembly\nOCC Office Consultative Committee\nPAAC Standing Committee on Public A\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### ACAG Australasian Council of Auditors-General A-G Act Auditor-General Act 1996\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.act.gov.au/search?query=ACAG+Australasian+Council+of+Auditors-General+A-G+Act+Auditor-General+Act+1996\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- ........................................... 107\nAppendix C: Audit Office reports ...................................................................................... 109\nACT Audit Office iii Annual Report 2022–23\n\n[page 6]\nList of abbreviations and glossary\nACAG Australasian Council of Auditors-General\nA-G Act Auditor-General Act 1996\nACT Australian Capital Territory\nASE Agency Security Executive\nASPIRE Auditing Systems by Planning, Implementing, Reporting\nand Evaluating\nAudit Office ACT Audit Office\nAuditees ACT Government entities audited by the Auditor-General\nCO2-e Carbon dioxide equiv\n Source: `annual-reports/2022-23.pages.jsonl`\n- .................... 105\nAudit Office reports ............................................................................................................... 107\nACT Audit Office iii Annual Report 2023–24\n\n[page 6]\n\n[page 7]\nList of abbreviations and glossary\nACAG Australasian Council of Auditors-General\nA-G Act Auditor-General Act 1996\nACT Australian Capital Territory\nASE Agency Security Executive\nASPIRE Auditing Systems by Planning, Implementing, Reporting\nand Evaluating\nAudit Office ACT Audit Office\nAuditees ACT Government entities audited by the Auditor-General\nCO2-e Carbon dioxide equiv\n Source: `annual-reports/2023-24.pages.jsonl`\n- .................... 103\nAudit Office reports ............................................................................................................... 105\nACT Audit Office iii Annual Report 2024-25\n\n[page 7]\n\n[page 8]\nList of abbreviations and glossary\nACAG Australasian Council of Auditors-General\nA-G Act Auditor-General Act 1996\nACT Australian Capital Territory\nACT PSF ACT Protective Security Framework\nACTPS ACT Public Service\nASE Agency Security Executive\nARC Audit and Review Committee\nAudit Office ACT Audit Office\nAuditees ACT Government entities audited by the Auditor-General\nCAE\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### ACT Remuneration Tribunal Act 1995\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.act.gov.au/search?query=ACT+Remuneration+Tribunal+Act+1995\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- porting mechanisms for financial\naudit, performance audit and professional services activities and monitored regularly by the\nExecutive Committee.\nB.1.7 Executive remuneration\nExecutive remuneration is determined by the ACT Remuneration Tribunal and under the\nACT Remuneration Tribunal Act 1995 and under other relevant laws and instruments, such\nas the Public Sector Management Act 1994 and the Public Sector Management Standards\n2016. The Tribunal’s Determinations are available from the ACT Remuneration Tribunal\nwebsite.\nACT Audit Office 10 Annual Re\n Source: `annual-reports/2022-23.pages.jsonl`\n- porting mechanisms for financial\naudit, performance audit and professional services activities and monitored regularly by the\nExecutive Committee.\nB.1.7 Executive remuneration\nExecutive remuneration is determined by the ACT Remuneration Tribunal and under the\nACT Remuneration Tribunal Act 1995 and under other relevant laws and instruments, such\nas the Public Sector Management Act 1994 and the Public Sector Management Standards\n2016. The Tribunal’s Determinations are available from the ACT Remuneration Tribunal\nwebsite.\nInformation on the remunerati\n Source: `annual-reports/2023-24.pages.jsonl`\n- porting mechanisms for financial\naudit, performance audit and professional services activities and monitored regularly by the\nExecutive Committee.\nB.1.7 Executive remuneration\nExecutive remuneration is determined by the ACT Remuneration Tribunal and under the\nACT Remuneration Tribunal Act 1995 and under other relevant laws and instruments, such\nas the Public Sector Management Act 1994 and the Public Sector Management Standards\n2016. The Tribunal’s Determinations are available from the ACT Remuneration Tribunal\nwebsite.\nInformation on the remunerati\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### B.10 Disability Inclusion Act 2024\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.act.gov.au/search?query=B.10+Disability+Inclusion+Act+2024\n\n**Sources**:\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- ................................................. 28\nB.8.2 Community support initiatives: Grants and sponsorship .................................. 28\nB.9 Aboriginal and Torres Strait Islander reporting ..................................................... 29\nB.10 Disability Inclusion Act 2024 Reporting ................................................................. 29\nB.11 Multiculturalism Act 2023 Reporting .................................................................... 29\nB.12 Period Products and Facilities (Access) Act Reporting ........\n Source: `annual-reports/2024-25.pages.jsonl`\n- he Gap. While the Auditor-General does not have any specific obligations under\neither agreement, the Audit Office endeavours to recognise and report on issues relevant to\nAboriginal and Torres Strait Islander communities through its performance audit program.\nB.10 Disability Inclusion Act 2024 Reporting\nPublic sector entities are required to report on their progress and measures taken to\nsupport the development and implementation of Disability Inclusion Strategies and\nDisability Inclusion Plans. While the Auditor-General is not required to report u\n Source: `annual-reports/2024-25.pages.jsonl`\n- nisational overview 1\nB.2 Performance analysis 10\nB.3 Scrutiny 21\nB.4 Risk management 22\nB.5 Internal audit 23\nB.6 Fraud prevention 25\nB.7 Freedom of information 27\nB.8 Community engagement and support 28\nB.9 Aboriginal and Torres Strait Islander reporting 29\nB.10 Disability Inclusion Act 2024 Reporting 29\nB.11 Multiculturalism Act 2023 Reporting 29\nB.12 Period Products and Facilities (Access) Act Reporting 29\nB.13 Work health and safety 30\nB.14 Human resources management 31\nB.15 Ecological sustainability reporting 35\nC Financial management reporti\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### B.10 Multiculturalism Act 2023\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.act.gov.au/search?query=B.10+Multiculturalism+Act+2023\n\n**Sources**:\n- `annual-reports/2023-24.pages.jsonl`\n\n**Evidence contexts**:\n- Grants and sponsorship .................................. 31\nB.9 Aboriginal and Torres Strait Islander reporting ..................................................... 32\nB.9.1 Reporting on issues affecting Aboriginal and Torres Strait Islander people ..... 32\nB.10 Multiculturalism Act 2023 Reporting .................................................................... 32\nB.11 Work health and safety ......................................................................................... 32\nB.11.1 Workplace safety representatives ................\n Source: `annual-reports/2023-24.pages.jsonl`\n- il 2024. The\naudit considered the governance and administrative arrangements, performance\nmanagement and monitoring and measures put in place to ensure culturally appropriate\ncare is provided to Aboriginal and Torres Strait Islander children and young people.\nB.10 Multiculturalism Act 2023 Reporting\nThe Multiculturalism Act 2023 commits the ACT Government to a whole-of government\napproach to reporting and applies to ACT Government administrative units that must\nprovide a director-general annual report on ways of promoting multiculturalism, amon\n Source: `annual-reports/2023-24.pages.jsonl`\n- nisational overview 1\nB.2 Performance analysis 10\nB.3 Scrutiny 23\nB.4 Risk management 24\nB.5 Internal audit 25\nB.6 Fraud prevention 27\nB.7 Freedom of information 30\nB.8 Community engagement and support 31\nB.9 Aboriginal and Torres Strait Islander reporting 32\nB.10 Multiculturalism Act 2023 Reporting 32\nB.11 Work health and safety 32\nB.12 Human resources management 34\nB.13 Ecological sustainability reporting 38\nC Financial management reporting 43\nC.1 Financial management analysis 43\nC.2 Financial Statements 47\nC.3 Capital Works 75\nC.4 Asset Mana\n Source: `annual-reports/2023-24.pages.jsonl`\n\n### B.11 Multiculturalism Act 2023\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.act.gov.au/search?query=B.11+Multiculturalism+Act+2023\n\n**Sources**:\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- ................................. 28\nB.9 Aboriginal and Torres Strait Islander reporting ..................................................... 29\nB.10 Disability Inclusion Act 2024 Reporting ................................................................. 29\nB.11 Multiculturalism Act 2023 Reporting .................................................................... 29\nB.12 Period Products and Facilities (Access) Act Reporting .......................................... 29\nB.13 Work health and safety ............................................\n Source: `annual-reports/2024-25.pages.jsonl`\n- equity and inclusion and support ACT Government agencies to implement them; and the\nactivities of a selection of ACT Government agencies to recognise and implement relevant\ndiversity, equity and inclusion principles at key stages of the employment lifecycle.\nB.11 Multiculturalism Act 2023 Reporting\nPublic sector entities are required to report on their work to promote multiculturalism.\nWhile the Auditor-General is not required to report under the Multiculturalism Act 2023,\nthe Audit Office supports and promotes multiculturalism through its Pos\n Source: `annual-reports/2024-25.pages.jsonl`\n- 0\nB.3 Scrutiny 21\nB.4 Risk management 22\nB.5 Internal audit 23\nB.6 Fraud prevention 25\nB.7 Freedom of information 27\nB.8 Community engagement and support 28\nB.9 Aboriginal and Torres Strait Islander reporting 29\nB.10 Disability Inclusion Act 2024 Reporting 29\nB.11 Multiculturalism Act 2023 Reporting 29\nB.12 Period Products and Facilities (Access) Act Reporting 29\nB.13 Work health and safety 30\nB.14 Human resources management 31\nB.15 Ecological sustainability reporting 35\nC Financial management reporting 39\nC.1 Financial management analysis 39\nC\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### Land Transport Act 2014\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.act.gov.au/search?query=Land+Transport+Act+2014\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n\n**Evidence contexts**:\n- 49 Capital Region Community Foundation Open Unmodified - Not applicable\nFund\n50 Commonwealth funding under the Local Roads Unmodified - Not applicable\nand Community Infrastructure Program\n51 Commonwealth funding under the National Unmodified - Not applicable\nLand Transport Act 2014 - Black Spot Projects\n52 Commonwealth funding under the National Unmodified - Not applicable\nLand Transport Act 2014 - National Projects\n53 Commonwealth funding under the National Unmodified - Not applicable\nLand Transport Act 2014 - Roads to Recovery\n54 Defa\n Source: `annual-reports/2022-23.pages.jsonl`\n- Roads Unmodified - Not applicable\nand Community Infrastructure Program\n51 Commonwealth funding under the National Unmodified - Not applicable\nLand Transport Act 2014 - Black Spot Projects\n52 Commonwealth funding under the National Unmodified - Not applicable\nLand Transport Act 2014 - National Projects\n53 Commonwealth funding under the National Unmodified - Not applicable\nLand Transport Act 2014 - Roads to Recovery\n54 Default Insurance Fund Unmodified - Not applicable\n55 Disaster Recovery Funding Arrangements Unmodified - Not applicable\n Source: `annual-reports/2022-23.pages.jsonl`\n- Unmodified - Not applicable\nLand Transport Act 2014 - Black Spot Projects\n52 Commonwealth funding under the National Unmodified - Not applicable\nLand Transport Act 2014 - National Projects\n53 Commonwealth funding under the National Unmodified - Not applicable\nLand Transport Act 2014 - Roads to Recovery\n54 Default Insurance Fund Unmodified - Not applicable\n55 Disaster Recovery Funding Arrangements Unmodified - Not applicable\n56 National Health Funding Pool Account for the Unmodified - Not applicable\nACT\n57 Office of the Nominal Defendant\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Public Interest Disclosure Act 2012\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://www.legislation.act.gov.au/search?query=Public+Interest+Disclosure+Act+2012\n\n**Sources**:\n- `pages/about.html`\n- `pages/homepage.html`\n- `annual-reports/2020-21.pages.jsonl`\n\n**Evidence contexts**:\n- rms other activities such as:\nproviding advice and briefings to ACT Legislative Assembly committees and ACT Government agencies\nresponding to representations by ACT Legislative Assembly members and the community\nreceiving public interest disclosures under the\nPublic Interest Disclosure Act 2012\nThe ACT Audit Office supports the Auditor-General in performing these functions.\nPrevious ACT Auditors-General:\nMr Michael Harris: 2019 - 2026\nDr Maxine Cooper: 2011 - 2018\nMs Tu Pham PSM: 2004 - 2011\nMr John Parkinson: 1992 - 2003\nMr James O'Neill AO: 1990 -\n Source: `pages/about.html`\n- dit reports, annual reports and financial reports. Reports for the last five years are available on this website.\nRepresentations & PIDs\nMembers of the community can make representations to the ACT Audit Office, including public interest disclosures under the\nPublic Interest Disclosure Act 2012\n.\nFrequently Asked Questions\nUnable to find something? We have compiled a comprehensive list of frequently asked questions that you may find useful.\nCareers\nThe ACT Audit Office provides interesting and challenging work and offers a range of flexible working\n Source: `pages/homepage.html`\n- ommunity. Audits are, therefore, an important means of holding agencies and\nentities to account and encouraging them to continuously improve their activities.\nAdditionally, the Auditor-General receives representations and public interest disclosures\nunder the Public Interest Disclosure Act 2012 (PID Act), with some issues raised being\nexamined through performance audits.\nThe ACT Audit Office (Audit Office) supports the Auditor General in performing his\nfunctions.\nB.1.1 Vision, role and values\nThe Audit Office’s Strategic Plan 2019-2022 (Strategic Pl\n Source: `annual-reports/2020-21.pages.jsonl`\n\n### LIST OF ABBREVIATIONS AND GLOSSARY ACAG Australasian Council of Auditors-General A-G Act Auditor-General Act 1996\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 2\n**Register search**: https://www.legislation.act.gov.au/search?query=LIST+OF+ABBREVIATIONS+AND+GLOSSARY+ACAG+Australasian+Council+of+Auditors-General+A-G+Act+Auditor-General+Act+1996\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n- `annual-reports/2021-22.pages.jsonl`\n\n**Evidence contexts**:\n- ........... 109\nAppendix B: Compliance index .............................................................. 115\nAppendix C: Audit Office reports ........................................................... 117\nAnnual report 2020-21 Page iii\n\n[page 6]\n\n[page 7]\nLIST OF ABBREVIATIONS AND GLOSSARY\nACAG Australasian Council of Auditors-General\nA-G Act Auditor-General Act 1996\nACT Australian Capital Territory\nASE Agency Security Executive\nASPIRE Auditing Systems by Planning, Implementation, Reporting and Evaluation\nAudit Office ACT Audit Office\nAuditees ACT Government agencies and other entities subject to audit\nby the Auditor-Gene\n Source: `annual-reports/2020-21.pages.jsonl`\n- ........... 113\nAppendix B: Compliance index .............................................................. 119\nAppendix C: Audit Office reports ........................................................... 121\nAnnual report 2021-22 Page iii\n\n[page 6]\n\n[page 7]\nLIST OF ABBREVIATIONS AND GLOSSARY\nACAG Australasian Council of Auditors-General\nA-G Act Auditor-General Act 1996\nACT Australian Capital Territory\nASE Agency Security Executive\nASPIRE Auditing Systems by Planning, Implementation, Reporting and Evaluation\nAudit Office ACT Audit Office\nAuditees ACT Government agencies and other entities subject to audit\nby the Auditor-Gene\n Source: `annual-reports/2021-22.pages.jsonl`\n\n### Under the Auditor-General Act 1996\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 2\n**Register search**: https://www.legislation.act.gov.au/search?query=Under+the+Auditor-General+Act+1996\n\n**Sources**:\n- `annual-reports/2023-24.pages.jsonl`\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- nce for expected credit\nlosses.\nThe allowance for ‘expected credit losses’ is measured at the lifetime expected credit losses\nat each reporting date. The amount for any expected credit loss for receivables is recorded\nas an expense in the operating statement.\nUnder the Auditor-General Act 1996, ACT Government agencies are liable to pay fees for\nfinancial audits based on the scale of fees decided by the Auditor-General. In accordance\nwith the ACT Government policy, inter-agency receivables between ACT Government\nagencies are expected to have low cre\n Source: `annual-reports/2023-24.pages.jsonl`\n- nce for expected credit\nlosses.\nThe allowance for ‘expected credit losses’ is measured at the lifetime expected credit losses\nat each reporting date. The amount for any expected credit loss for receivables is recorded\nas an expense in the operating statement.\nUnder the Auditor-General Act 1996, ACT Government agencies are liable to pay fees for\nfinancial audits based on the scale of fees decided by the Auditor-General. In accordance\nwith the ACT Government policy, inter-agency receivables between ACT Government\nagencies are expected to have low cre\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### Performance Audit Program Latest Reports Implementation of the Carers Recognition Act 2021\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.act.gov.au/search?query=Performance+Audit+Program+Latest+Reports+Implementation+of+the+Carers+Recognition+Act+2021\n\n**Sources**:\n- `pages/homepage.html`\n\n**Evidence contexts**:\n- ntent that is hosted on these websites.\nLatest News\nThe Audit Office has released the\nInsights on Stakeholder Engagement\npublication that presents insights gained from recent performance audits.\nThe Auditor-General, Mr Michael Harris, has released the\n2025-26 Performance Audit Program\nLatest Reports\nImplementation of the Carers Recognition Act 2021\n2026\nUniversity of Canberra financial governance arrangements\n2026\nManagement of the Home Buyer Concession Scheme\n2026\nView all reports\nAcknowledgement of Country\nWe acknowledge the Ngunnawal people as traditional custodians of the ACT and recognise any other\n Source: `pages/homepage.html`\n\n### Receivables (Continued) Under the Auditor-General Act 1996\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.act.gov.au/search?query=Receivables+%28Continued%29+Under+the+Auditor-General+Act+1996\n\n**Sources**:\n- `annual-reports/2022-23.pages.jsonl`\n\n**Evidence contexts**:\n- e amount for any allowance for impairment of receivables is\nrecorded as an expense in the operating statement.\nACT Audit Office 66 Annual Report 2022–23\n\n[page 74]\nACT AUDIT OFFICE\nNotes to the Financial Statements\nYear Ended 30 June 2023\nNote 5. Receivables (Continued)\nUnder the Auditor-General Act 1996, ACT Government agencies are liable to pay fees for\nfinancial audits based on the scale of fees decided by the Auditor-General. In accordance\nwith the ACT Government policy, inter-agency receivables between ACT Government\nagencies are expected to have low cre\n Source: `annual-reports/2022-23.pages.jsonl`\n\n### Speaker of the The Audit Act 1989\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 1\n**Register search**: https://www.legislation.act.gov.au/search?query=Speaker+of+the+The+Audit+Act+1989\n\n**Sources**:\n- `other-pdfs/Understanding-the-ACT-Audit-Office-Final-March-2021.pages.jsonl`\n\n**Evidence contexts**:\n- e ACT Legislative Assembly. An\nAct 1989, following the introduction of self- independent officer is:\ngovernment for the ACT. The ACT Audit\nOffice published its first audit report in\n• independent of the government of\nFebruary 1991.\nthe day;\n• appointed by the Speaker of the\nThe Audit Act 1989 was repealed in 1996\nLegislative Assembly; and\nand replaced with the Financial\nManagement Act 1996 and the Auditor- • reports through the Speaker to the\nGeneral Act 1996, which is the legislation Assembly and not to a government\nthat prescribes the operations\n Source: `other-pdfs/Understanding-the-ACT-Audit-Office-Final-March-2021.pages.jsonl`\n\n### ACT. The Emergencies Act 2004\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.act.gov.au/search?query=ACT.+The+Emergencies+Act+2004\n\n**Sources**:\n- `other-pdfs/2025-26-Performance-Audit-Program.pages.jsonl`\n\n**Evidence contexts**:\n- PROGRAM 2025-26 11\n\n[page 12]\nEffectively protecting the environment\nBushfire Operational Plans\nCity and Environment Directorate; and Justice and Community Safety Directorate\n(Emergency Services Agency)\nPreparing for the threat of bushfire is important in the ACT.\nThe Emergencies Act 2004 requires land managers to prepare for bushfires by developing a\nBushfire Operational Plan (BOP). These plans describe activities to reduce bushfire risks, such as\nfuel hazard burns, trail access management and asset protection priorities, amongst other things\n Source: `other-pdfs/2025-26-Performance-Audit-Program.pages.jsonl`\n\n### Disability Inclusion Act 2024\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.act.gov.au/search?query=Disability+Inclusion+Act+2024\n\n**Sources**:\n- `annual-reports/2024-25.pages.jsonl`\n\n**Evidence contexts**:\n- g\nPublic sector entities are required to report on their progress and measures taken to\nsupport the development and implementation of Disability Inclusion Strategies and\nDisability Inclusion Plans. While the Auditor-General is not required to report under the\nDisability Inclusion Act 2024, the Audit Office supports and promotes disability inclusion.\nThe Audit Office fosters a respectful and safe workplace that values diversity and offers\nreasonable adjustments during recruitment and employment, including assistive\ntechnologies and flexible wor\n Source: `annual-reports/2024-25.pages.jsonl`\n\n### Health and Community Services Directorate The Carers Recognition Act and Regulation 2021\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.act.gov.au/search?query=Health+and+Community+Services+Directorate+The+Carers+Recognition+Act+and+Regulation+2021\n\n**Sources**:\n- `other-pdfs/2025-26-Performance-Audit-Program.pages.jsonl`\n\n**Evidence contexts**:\n- ider the effectiveness of Election ACT’s activities to ensure electoral\nintegrity for the Territory.\nCompliance with the Carers Recognition Act\nChief Minister, Treasury and Economic Development Directorate; Canberra Health Services;\nEducation Directorate; and Health and Community Services Directorate\nThe Carers Recognition Act and Regulation 2021 require ACT Government agencies and funded\nnon-government organisations that are providing care or carer support services to report\nannually about specified aspects of their activities to support carers. The ACT Government’s\nAnnual Report Directions require d\n Source: `other-pdfs/2025-26-Performance-Audit-Program.pages.jsonl`\n\n### Human Rights Act 2004\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.act.gov.au/search?query=Human+Rights+Act+2004\n\n**Sources**:\n- `annual-reports/2020-21.pages.jsonl`\n\n**Evidence contexts**:\n- -Wide Data Review implementation program\nReport No.04 – 2019 2017-18 Financial Audits Computer Information Systems\nReport No.03 – 2019 Access Canberra business planning and monitoring\nReport No.02 – 2019 Recognition and implementation of obligations under the Human Rights Act\n2004\nReport No.01 – 2019 Total Facilities Management procurement\nReport No. 12 – 2018 2017-18 Financial Audits – Financial Results and Audit Findings\nReport No.11 - 2018 2017-18 Financial Audits – Overview\nReport No.10 – 2018 Annual Report 2017-18\nAnnual report 20\n Source:\n\n_…truncated, open the .md file for the full content._", "global_initiatives_md": null, "strategy": { "reporting_period": "2024-25", "corporate_plan_period": "2025-26", "vision": "an accountable and highly performing ACT Public Sector", "vision_source_page": 12, "purposes": "provide an independent view to the ACT Legislative Assembly and the community on the efficiency and effectiveness of the ACT Public Sector; promote accountability in the public administration of the Territory; and promote the efficiency and effectiveness of public services and programs provided by the Territory", "purposes_source_page": 12, "how_we_deliver": "The Audit Office’s values guide its work and the behavior of its staff: independence, integrity, professionalism, respect, and learning and innovation.", "how_we_deliver_source_page": 12, "government_priorities": [ { "text": "Financial Audit", "source_page": 12 }, { "text": "Performance Audit", "source_page": 12 }, { "text": "Professional Services", "source_page": 12 } ], "outcomes": [ { "name": "Outcome 1: Accountability and Efficiency", "description": "Promote accountability and efficiency in the ACT Public Sector through independent audits and reviews.", "key_activities": [ "Financial audits", "Performance audits", "Consultation and engagement with stakeholders" ], "source_page": 12 }, { "name": "Outcome 2: Quality Assurance", "description": "Ensure the quality and reliability of audit work through rigorous quality assurance processes.", "key_activities": [ "Engagement quality reviews", "Inspections of completed engagements" ], "source_page": 12 } ], "values": [ "independence", "integrity", "professionalism", "respect", "learning and innovation" ], "values_framework_name": null, "kpi_targets_2025_26": [ { "code": "CCE01", "measure": "Average period of completion of performance audits", "target": "11 months", "source_page": 12 }, { "code": "CCE02", "measure": "Percentage of agencies satisfied with performance audits", "target": "95%", "source_page": 12 }, { "code": "CCE03", "measure": "Percentage of agencies agreeing that the performance audit will help their organisation improve administration of the audited activity", "target": "80%", "source_page": 12 } ], "kpi_results_2024_25": [ { "code": "CCE01", "measure": "Average period of completion of performance audits", "result": "11.9 months", "status": "Exceeded target", "source_page": 12 }, { "code": "CCE02", "measure": "Percentage of agencies satisfied with performance audits", "result": "83%", "status": "Below target", "source_page": 12 }, { "code": "CCE03", "measure": "Percentage of agencies agreeing that the performance audit will help their organisation improve administration of the audited activity", "result": "92%", "status": "Exceeded target", "source_page": 12 } ], "_source_urls": { "annual_report_url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf", "corporate_plan_url": "" } }, "ideas": [ { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Risk & Assurance", "scale": "small", "title": "Recommendation tracker for audits, reviews, and inquiries", "idea": "Publish a single internal tracker for audit/review recommendations, owners, due dates, and implementation evidence.", "quote": "[Page 29]\nB.2.13 Meeting targets\nTable B-4: Accountability indicators for financial audits\nAccountability indicators 2023-24 2023-24 Variance\nTarget Actual from\nTarget\nNumber of auditor’s reports issued on financial\n59 61 3%\nstatements and compliance auditor’s reports\nNumber of limited assurance reports issued on\n30 30 -\nstatements of performance\nPercentage of agencies satisfied with financial audits\n95% 100% 5%\nand compliance audits\nPercentage of agencies satisfied with the potential for\nfinancial audit findings and/or recommendations to\n80% 100% 25%\nimprove their financial reporting, governance or\ninternal controls\nPercentage of financial audits completed within the\n100% 97% (3%)\nrequired timetable\nPresentation of the summary reports on financial\naudits to the ACT Legislative Assembly\n Financial Audits – Overview Nov 2023 Nov 2023 -", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Executives / assurance teams", "source": "annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Risk & Assurance", "scale": "large", "title": "Integrated assurance and lessons-learned system", "idea": "Create an assurance system that connects audit findings, risk registers, delivery reviews, and investment decisions.", "quote": "[Page 29]\nB.2.13 Meeting targets\nTable B-4: Accountability indicators for financial audits\nAccountability indicators 2023-24 2023-24 Variance\nTarget Actual from\nTarget\nNumber of auditor’s reports issued on financial\n59 61 3%\nstatements and compliance auditor’s reports\nNumber of limited assurance reports issued on\n30 30 -\nstatements of performance\nPercentage of agencies satisfied with financial audits\n95% 100% 5%\nand compliance audits\nPercentage of agencies satisfied with the potential for\nfinancial audit findings and/or recommendations to\n80% 100% 25%\nimprove their financial reporting, governance or\ninternal controls\nPercentage of financial audits completed within the\n100% 97% (3%)\nrequired timetable\nPresentation of the summary reports on financial\naudits to the ACT Legislative Assembly\n Financial Audits – Overview Nov 2023 Nov 2023 -", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Executives / assurance teams", "source": "annual-reports/2023-24.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2619075/Report-No.-8-of-2024-2023-24-Annual-Report.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Data & Performance", "scale": "small", "title": "KPI evidence register with named owners", "idea": "Create a simple register mapping each KPI to source data, owner, frequency, target, and last result.", "quote": "[Page 22]\nB.2.4 Meeting targets\nTable B-3: Accountability indicators for performance audits\n2024-25 2024-25 Variance from\nAccountability indicators\nTarget Actual Result Target\nNumber of reports, including performance\naudit and limited assurance, presented to 9 10 11%\nthe ACT Legislative Assembly\nAverage period of completion of\n11 months 11.9 months 8%\nperformance audits\nPercentage of agencies satisfied with\n95% 83% (13%)\nperformance audits\nPercentage of agencies agreeing that the\nperformance audit will help their\n80% 92% 15%\norganisation improve administration of the\naudited activity\nB.2.5 Performance audit reports and other reports tabled\nin 2024-25\nNine performance audit reports and one information report were tabled in the ACT\nLegislative Assembly in 2024-25.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Executives / Parliament / public", "source": "annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Data & Performance", "scale": "large", "title": "Outcome dashboard linking budget, delivery, and public impact", "idea": "Build a public-facing outcome dashboard showing spend, outputs, outcomes, and delivery confidence.", "quote": "[Page 22]\nB.2.4 Meeting targets\nTable B-3: Accountability indicators for performance audits\n2024-25 2024-25 Variance from\nAccountability indicators\nTarget Actual Result Target\nNumber of reports, including performance\naudit and limited assurance, presented to 9 10 11%\nthe ACT Legislative Assembly\nAverage period of completion of\n11 months 11.9 months 8%\nperformance audits\nPercentage of agencies satisfied with\n95% 83% (13%)\nperformance audits\nPercentage of agencies agreeing that the\nperformance audit will help their\n80% 92% 15%\norganisation improve administration of the\naudited activity\nB.2.5 Performance audit reports and other reports tabled\nin 2024-25\nNine performance audit reports and one information report were tabled in the ACT\nLegislative Assembly in 2024-25.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Executives / Parliament / public", "source": "annual-reports/2024-25.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Citizen Services", "scale": "small", "title": "Plain-language service pages and proactive status updates", "idea": "Rewrite high-volume pages and letters into plain language, add status notifications, and measure contact reduction.", "quote": "[Page 50]\nB: Organisational overview and performance\nTable B-10: Average length of service (years) by gender\nGender Female Male Average\nAverage length of service (years) 3.7 7.2 5.5\nSource: Shared Services Human Resources\nTable B-11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 2.6% 5.2%\nSource: Shared Services Human Resources\nB.11.6 Learning and development\nThe Audit Office’s Learning and Development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Citizens / service users", "source": "annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Digital exclusion", "Low public trust if feedback is not acted on" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Citizen Services", "scale": "large", "title": "Single front door for life-event based services", "idea": "Bundle services around life events so citizens can complete related steps across agencies in one journey.", "quote": "[Page 50]\nB: Organisational overview and performance\nTable B-10: Average length of service (years) by gender\nGender Female Male Average\nAverage length of service (years) 3.7 7.2 5.5\nSource: Shared Services Human Resources\nTable B-11: Recruitment and separation rates\nRecruitment rate Separation rate\nAudit Office 2.6% 5.2%\nSource: Shared Services Human Resources\nB.11.6 Learning and development\nThe Audit Office’s Learning and Development approach aims to build and develop\ncapabilities, knowledge and skills to support the Audit Office to meet its audit\nresponsibilities in an effective and efficient manner and the professional growth of its staff.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Citizens / service users", "source": "annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Digital exclusion", "Low public trust if feedback is not acted on" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Regulation & Policy", "scale": "small", "title": "Regulatory burden scan for forms, guidance, and reporting", "idea": "Identify the top 10 highest-friction reporting obligations and simplify guidance, forms, or evidence requirements.", "quote": "Further information can be obtained from:\nMs Caroline Smith Chief Operating Officer, (02) 6207 7829 caroline.smith@act.gov.au\nProfessional Services\nB.4 Risk management\nB.4.1 Risk management\nThe Audit Office’s risk management framework complies with the risk management\nstandard AS ISO 31000:2018 as required by the ACT Government Risk Management Policy\n2021, and the requirements of the ACT Government Protective Security Policy Framework\n(2017).", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Regulated entities / policy teams", "source": "annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Regulation & Policy", "scale": "large", "title": "Adaptive regulation program with live feedback loops", "idea": "Create an adaptive regulation model using sandboxes, industry data, risk scoring, and regular rule updates.", "quote": "Further information can be obtained from:\nMs Caroline Smith Chief Operating Officer, (02) 6207 7829 caroline.smith@act.gov.au\nProfessional Services\nB.4 Risk management\nB.4.1 Risk management\nThe Audit Office’s risk management framework complies with the risk management\nstandard AS ISO 31000:2018 as required by the ACT Government Risk Management Policy\n2021, and the requirements of the ACT Government Protective Security Policy Framework\n(2017).", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Regulated entities / policy teams", "source": "annual-reports/2021-22.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0008/3017852/Report-No.-6-of-2022-Annual-Report-2021-22.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Regulatory capture", "Over-automation of judgement" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Staff Productivity", "scale": "small", "title": "Reusable briefing and summary assistant for internal documents", "idea": "Create controlled templates for summarising reports, submissions, minutes, and ministerial briefs.", "quote": "[Page 52]\nB: Organisational overview and performance\nTable B-12: Audit Office staff and floor area\nStaff and area Unit 2020-21 2019-20 Percentage\nchange\nStaff FTE 45.2 44.4 1.8%\nWorkplace floor area Area (m2) 1 075 500 115%\nSource: Data from Shared Services Human Resources, Audit Office records and advice from ACT Property Group\nTable B-12 includes the workplace floor area occupied by full-time equivalent (FTE) staff\nemployed at the end of each reporting period by the Audit Office.", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "APS staff / executives", "source": "annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Sensitive information leakage", "Inconsistent quality of generated drafts" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Staff Productivity", "scale": "large", "title": "Department-wide knowledge and briefing platform", "idea": "Build a secure knowledge platform that lets staff search, summarise, and cite approved departmental material.", "quote": "[Page 52]\nB: Organisational overview and performance\nTable B-12: Audit Office staff and floor area\nStaff and area Unit 2020-21 2019-20 Percentage\nchange\nStaff FTE 45.2 44.4 1.8%\nWorkplace floor area Area (m2) 1 075 500 115%\nSource: Data from Shared Services Human Resources, Audit Office records and advice from ACT Property Group\nTable B-12 includes the workplace floor area occupied by full-time equivalent (FTE) staff\nemployed at the end of each reporting period by the Audit Office.", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "APS staff / executives", "source": "annual-reports/2020-21.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0009/3017853/Report-No.9-of-2021-Annual-Report-2020-21.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Sensitive information leakage", "Inconsistent quality of generated drafts" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Citizen Participation", "scale": "small", "title": "Consultation feedback summaries with response tracking", "idea": "Summarise consultation submissions by theme and publish what changed in response.", "quote": "[pages 6,7]\na and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESR Ecological Sustainability Reporting\nFA Financial Audit\nFTE Full-time equivalent\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human resources\nIMPACT International Meeting of Performance Audit Critical Thinkers\nIT Information technology\nKwH Kilowatt-hour\nMLA Members of the ACT Legislative Assembly\nOCC Office Consultative Committee\nPA Performance Audit\nPAC Standing Committee on Public Accounts\nPASAI Pacific Association of Supreme Audit Institutions\nPAMPr Performance Audit Methods and Practices\nSERBIR Senior Executive Responsible for Business Integrity Risk\nStrategic Plan Strategic Plan 2023-2026 of the ACT Audit Office\nACT Audit Office v Annual Report 2022–23", "impact": "High", "effort": "Low", "proof": "Evidence-backed", "beneficiaries": "Citizens / stakeholders / policy teams", "source": "annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)", "implementation": [ "Pick one high-volume process or document family.", "Name an owner and baseline current volume, time, cost, and satisfaction.", "Run a 4-8 week pilot with clear before/after metrics.", "Publish lessons and decide whether to scale." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Digital exclusion", "Low public trust if feedback is not acted on" ] }, { "entity_id": "S-ACT-016", "entity_name": "ACT Audit Office", "folder_name": "ACT-Audit-Office", "category": "Citizen Participation", "scale": "large", "title": "Always-on policy participation platform", "idea": "Create a standing participation platform where citizens and stakeholders can propose, vote, and track ideas.", "quote": "[pages 6,7]\na and New Zealand\nCPA CPA Australia\nCPSU Community and Public Sector Union\nESR Ecological Sustainability Reporting\nFA Financial Audit\nFTE Full-time equivalent\nFOI Freedom of Information\nFOI Act 2016 Freedom of Information Act 2016\nGST Goods and services tax\nHR Human resources\nIMPACT International Meeting of Performance Audit Critical Thinkers\nIT Information technology\nKwH Kilowatt-hour\nMLA Members of the ACT Legislative Assembly\nOCC Office Consultative Committee\nPA Performance Audit\nPAC Standing Committee on Public Accounts\nPASAI Pacific Association of Supreme Audit Institutions\nPAMPr Performance Audit Methods and Practices\nSERBIR Senior Executive Responsible for Business Integrity Risk\nStrategic Plan Strategic Plan 2023-2026 of the ACT Audit Office\nACT Audit Office v Annual Report 2022–23", "impact": "Very High", "effort": "High", "proof": "Evidence-backed", "beneficiaries": "Citizens / stakeholders / policy teams", "source": "annual-reports/2022-23.pdf (https://www.audit.act.gov.au/__data/assets/pdf_file/0015/2310171/Report-No.-7-of-2023-Annual-Report-2022-23.pdf)", "implementation": [ "Create a senior responsible owner and cross-functional delivery team.", "Map legislation, data, privacy, procurement, cyber, and workforce constraints.", "Co-design with users and frontline staff before technology selection.", "Stage delivery through pilots, benefits tracking, and public reporting." ], "risks": [ "Privacy and data quality", "Change fatigue", "Unclear accountability", "Digital exclusion", "Low public trust if feedback is not acted on" ] } ], "legislation_administered": [], "artifacts": [ { "category": "annual-reports", "year": "2024-25", "url": "https://www.audit.act.gov.au/__data/assets/pdf_file/0003/2932068/Audit-Office-Annual-Report-2024-25.pdf", "file": 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