{
  "entity_id": "NT-NT-Auditor-General's-Office",
  "folder": "NT-Auditor-General-s-Office",
  "name": "NT Auditor-General's Office",
  "type": "Independent Statutory Authority",
  "jurisdiction": "NT",
  "portfolio": "",
  "website": "https://ago.nt.gov.au/",
  "data_status": "partial",
  "completeness": {
    "has_strategy_brief": true,
    "has_strategy_structured": true,
    "has_vision": false,
    "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": 5,
    "n_kpi_targets": 2,
    "n_kpi_results": 2,
    "n_outcomes": 1,
    "verified_own_data": true
  },
  "strategy_profile": {
    "status": "needs_review",
    "confidence": "medium",
    "summary": "To provide assurance on the financial reports of government entities to ensure transparency, accountability, and public trust.",
    "official_site_url": "https://ago.nt.gov.au/",
    "source_documents": [],
    "purpose": null,
    "vision": null,
    "strategic_priorities": [],
    "values": [
      {
        "name": "Integrity",
        "description": "",
        "source_url": "https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf",
        "source_page": null
      },
      {
        "name": "Accountability",
        "description": "",
        "source_url": "https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf",
        "source_page": null
      },
      {
        "name": "Transparency",
        "description": "",
        "source_url": "https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf",
        "source_page": null
      }
    ],
    "outcomes": [
      {
        "name": "Outcome 1: Financial Audits",
        "description": "To provide assurance on the financial reports of government entities to ensure transparency, accountability, and public trust.",
        "activities": [
          "Conducting financial audits",
          "Ensuring compliance with accounting standards"
        ],
        "source_url": "https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf",
        "source_page": 7,
        "source_deep_url": "https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf#page=7"
      }
    ],
    "performance_measures": [
      {
        "code": "FA01",
        "measure": "Timely issuance of audit reports",
        "target": "Within 100 days after balance date",
        "latest_result": "Average of over 6 months",
        "status": "Not achieved",
        "target_source_url": "https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf",
        "target_source_page": 9,
        "result_source_url": "",
        "result_source_page": 9
      },
      {
        "code": "FA02",
        "measure": "Percentage of clean audit opinions",
        "target": "100%",
        "latest_result": "100%",
        "status": "Achieved",
        "target_source_url": "https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf",
        "target_source_page": 8,
        "result_source_url": "",
        "result_source_page": 8
      }
    ],
    "document_alignment_terms": {
      "must_support": [],
      "watch_terms": [
        "Timely issuance of audit reports",
        "Percentage of clean audit opinions"
      ],
      "avoid_claiming_without_evidence": []
    },
    "review_note": "Structured strategy exists but is incomplete."
  },
  "strategy_brief_md": "# NT Auditor-General's Office — Strategy Brief\n\n**Reporting period**: 2024-25\n**Corporate plan in force**: 2025-26\n**Corporate Plan**: [2025-26](https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)\n\n## Outcomes\n\n### Outcome 1: Financial Audits\nTo provide assurance on the financial reports of government entities to ensure transparency, accountability, and public trust. [[CP p.7](https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf#page=7)]\n\n**Key activities:**\n- Conducting financial audits\n- Ensuring compliance with accounting standards\n\n## Values and principles\n\n_NT Auditor-General's Office Values_\n\n- Integrity\n- Accountability\n- Transparency\n\n## What they will measure themselves on this year (targets from 2025-26 corporate plan)\n\n| Code | Measure | Target | Source |\n|---|---|---|---|\n| FA01 | Timely issuance of audit reports | Within 100 days after balance date | [CP p.9](https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf#page=9) |\n| FA02 | Percentage of clean audit opinions | 100% | [CP p.8](https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf#page=8) |\n\n## How they performed last year (results from 2024-25 annual report)\n\n| Code | Measure | Result | Status | Source |\n|---|---|---|---|---|\n| FA01 | Timely issuance of audit reports | Average of over 6 months | Not achieved | AR p.9 |\n| FA02 | Percentage of clean audit opinions | 100% | Achieved | AR p.8 |",
  "strategy_overview_evidence_md": null,
  "internal_strategy_evidence_md": "# NT Auditor-General's Office - Strategy, Performance, and Operating Profile\n\n**Generated at**: 2026-05-09T23:02:32.928410+00:00\n**Entity ID**: NT-NT-Auditor-General's-Office\n**Entity type**: Independent Statutory Authority\n**Jurisdiction**: NT\n**Portfolio**: \n**Website**: https://ago.nt.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| other-pdfs | 5 |\n| pages | 4 |\n\n## Executive Readout\n\n### Purpose\n\n- The differential reporting framework consists of two tiers of reporting requirements for\npreparing general purpose financial statements:\n Tier 1: Australian Accounting Standards (incorporates International Financial\nReporting Standards (IFRSs) and include requirements that are specific to\nAustralian entities); and\nAuditor-General’s Report to the Legislative Assembly Page 55 of 64\nNo 1: 2025-26\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- Commonwealth grants, both operating and capital, totalled $2.1 billion in 2024 -25,\nwhich was $247.6 million more than the $1.8 billion received in the previous year due\nto:\n▪ an increase in Specific Purpose Payments by $48.9 million due to higher\nfunding under the Better and Fairer Schools Agreement for both government\nand non-government schools within the Territory and National Skills\nAgreement and the Northern Territory Remote Housing Agreement.\n▪ increased National Partnership Payments by $182.3 million due to increased\nfunding for several programs, including:\n- support for services in remote communities through the Northern Territory\nRemote Aboriginal Investment, including remote policing, child and family\nservices, education programs and health services\n- social housing and homelessness services under a new National\nAgreement on Social Housing and Homelessness\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- Types of financial reports\nAustralian Accounting Standard AASB 1053 Application of Tiers of Australian\nAccounting Standards applies to:\n each entity that is required to prepare financial reports in accordance with Part\n2M.3 of the Corporations Act 2001;\n general purpose financial statements of each reporting entity;\n financial statements that are, or are held out to be, general purpose financial\nstatements; and\n financial statements of General Government Sectors (GGSs) prepared in\naccordance with AASB 1049 Whole of Government and General Government\nSector Financial Reporting.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- Internal controls are key to the accuracy and reliability of financial reporting and we\nmade recommendations to strengthen and improve processes in the following areas:\n▪ improvement to the conflict of interest register to ensure that information on\nextinguished conflicts is retained and that the register also contains the\nmitigating strategies put in place to manage identified conflicts\n▪ creation of a fraud risk register to document key decisions, reasons for the\ndecisions, actions taken and outcomes of any alleged or proved fraud\nincidents\nAuditor-General’s Report to the Legislative Assembly Page 19 of 108\nNo 5: 2025-26\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n\n### Role and Functions\n\n- [pages 13,14,15,16]\nc Trustee for the Northern Territory\nThe Public Trustee administered $79.8 million of funds at 30 June 2024, allocated\nacross four investment funds of varying mix of assets and investment risk.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- Snapshot\n The Public Trustee administered $79.8 million of funds at 30 June 2024,\nallocated across four investment funds of varying mix of assets and investment\nrisk.\n Almost half of the funds under management was invested in common fund 1,\nwhich is a single asset managed fund which invests only in cash and owns an\ninvestment property.\n The average rate of return was 7% in 2023-24.\n The majority of funds under management were related to trusts.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- Snapshot\n▪ The Public Trustee administered $90.3 million allocated across the four\ninvestment funds of varying mix of assets and investment risk.\n▪ Half of the funds under management were invested in a single asset managed\nfund which invested only in cash and owned an investment property.\n▪ The average rate of return across all funds was 7.0% in 2024-25.\n▪ The majority of funds under management were related to trusts.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- [Page 71]\nResults of Financial Audits | Office of the Public Trustee for the Northern Territory\nThe Public Trustee administered investment funds allocated across four funds of\nvarying mix of assets and investment risk:\n▪ Common Fund 1 was a single asset managed fund which invested only in\ncash, such as short-term money market deposits or government securities.\n▪ Common Funds 2 (conservative), 3 (balanced) and 4 (growth) were mixed\nassets managed funds.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- Public Trustee for the Northern Territory\nThe Public Trustee administered $79.8 million of funds at 30 June 2024, allocated\nacross four investment funds of varying mix of assets and investment risk.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- Number Observation relevant for Government Departments\n1 Government departments should prioritise developing or finalising a\ncomprehensive internal audit charter that clearly defines the purpose,\nauthority, responsibility and reporting lines of their internal audit\nfunctions.\n  Source: `other-pdfs/report-to-the-legislative-assembly-3-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0019/1556011/report-to-the-legislative-assembly-3-2025-26.pdf)`\n\n### Strategic Priorities\n\n- [Page 6]\nContents\nAuditor-General’s Overview 7\nHow to use this report 14\nHigher Education and VET Sector 16\nCharles Darwin University 20\nMenzies School of Health Research 26\nBatchelor Institute 31\nOther Entities 30 June 2024 35\nDesert Knowledge Australia 36\nNational Park Boards 40\nNorthern Territory Police Supplementary Benefit Scheme 46\nPublic Trustee for the Northern Territory 49\nAppendix A 53\nStatus of audit work program 53\nAppendix B 55\nAbout auditing 55\nAppendix C 61\nRisk rating of audit issues 61\nAppendix D 62\nAbbreviations 62\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- [pages 13,14,15,16]\nc Trustee for the Northern Territory\nThe Public Trustee administered $79.8 million of funds at 30 June 2024, allocated\nacross four investment funds of varying mix of assets and investment risk.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- 2024 2023\n$’000 $’000\nAcademic staff employee expense  95 352 88 962\nNon-academic staff employee expense  102 951 101 674\nTotal employee expenses  198 303 190 636\nFTE FTE\nAcademic staff  635 606\nNon-academic staff  846 893\nTotal staff  1 481 1 499\nOther operating expenses increased by $6.6 million in 2024, with the most notable\nincreases in the cost of scholarships, grants and prizes, $13.0 million and interest\nexpenses, $4.4 million, partly offset by a decrease in the cost of consultants,\n$7.3 million and materials, $6.7 million.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- 2024 2023\n$’000 $’000\nResearch staff employee expense  29 737 27 595\nEducation and training staff employee expense  1 697 1 262\nOther staff employee expense  4 110 4 558\nTotal employee expenses  35 244 33 415\nFTE FTE\nResearch staff employee expense  273 249\nEducation and training staff employee expense  8 7\nOther staff employee expense  35 27\nTotal staff  316 283\nOther operating expenses increased only marginally.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- The $6.1 million turnaround was a result of\na $4.4 million increase in expenses and a $1.7 million reduction in revenue.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- [Page 33]\nResults of Financial Audits | Higher Education and VET Sector Batchelor Institute\n2024 2023\nFTE FTE\nAcademic staff  66 53\nNon-academic staff  146 112\nTotal staff  212 165\nDespite the deficit, Batchelor Institute reported positive cash flows from operations.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- As\na result, the Scheme’s cash balance increased to $426 thousand (2023,\n$36 thousand) and investments were reduced to $nil as at 30 June 2024 (2023, $466\nthousand).\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- [Page 48]\nResults of Financial Audits | Other Entities 30 June 2024 Northern Territory Police Supplementary Benefit Scheme\nFinancial information\n2023-24 2022-23\n$'000s $'000s\nInvestment revenue 41 43\nContributions 8 14\nTotal revenue 49 57\nBenefits 40 50\nOther operating expenses 9 7\nTotal expenses 49 57\nNet result - -\nadd back Net non-cash transactions\nChanges in fair value of investments (38) (42)\n(38) (42)\nadd back Net changes in working capital\nOther working capital movements (76) (180)\n(76) (180)\nCash flows from operations (113) (222)\nadd Investments redeemed to cash 504 223\nNet increase in Cash 390 1\nCash at the end of the year 426 36\nAccumulated contribution balances 420 504\nAuditor-General’s Report to the Legislative Assembly Page 48 of 64\nNo 1: 2025-26\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- Snapshot\n The Public Trustee administered $79.8 million of funds at 30 June 2024,\nallocated across four investment funds of varying mix of assets and investment\nrisk.\n Almost half of the funds under management was invested in common fund 1,\nwhich is a single asset managed fund which invests only in cash and owns an\ninvestment property.\n The average rate of return was 7% in 2023-24.\n The majority of funds under management were related to trusts.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- The differential reporting framework consists of two tiers of reporting requirements for\npreparing general purpose financial statements:\n Tier 1: Australian Accounting Standards (incorporates International Financial\nReporting Standards (IFRSs) and include requirements that are specific to\nAustralian entities); and\nAuditor-General’s Report to the Legislative Assembly Page 55 of 64\nNo 1: 2025-26\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n\n## KPIs, Targets, and Where They Are At\n\n- The $6.1 million turnaround was a result of\na $4.4 million increase in expenses and a $1.7 million reduction in revenue.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- As\na result, the Scheme’s cash balance increased to $426 thousand (2023,\n$36 thousand) and investments were reduced to $nil as at 30 June 2024 (2023, $466\nthousand).\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- [Page 48]\nResults of Financial Audits | Other Entities 30 June 2024 Northern Territory Police Supplementary Benefit Scheme\nFinancial information\n2023-24 2022-23\n$'000s $'000s\nInvestment revenue 41 43\nContributions 8 14\nTotal revenue 49 57\nBenefits 40 50\nOther operating expenses 9 7\nTotal expenses 49 57\nNet result - -\nadd back Net non-cash transactions\nChanges in fair value of investments (38) (42)\n(38) (42)\nadd back Net changes in working capital\nOther working capital movements (76) (180)\n(76) (180)\nCash flows from operations (113) (222)\nadd Investments redeemed to cash 504 223\nNet increase in Cash 390 1\nCash at the end of the year 426 36\nAccumulated contribution balances 420 504\nAuditor-General’s Report to the Legislative Assembly Page 48 of 64\nNo 1: 2025-26\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- General Government Sector Snapshot\n2024-25 2023-24 2024\nActual Actual PEFOa\n$’000 $’000 $’000\nNet operating deficit  885 959 638 363 415 149\nFiscal balance deficit1  1 397 993 1 078 254 1 537 567\nInvestment in government  2 581 611 2 751 772 2 474 599\nbusinesses\nLoans  11 800 889 9 755 119 11 595 000\nNet debt2  8 556 449 7 219 218 8 901 971\nCash deficit3  1 270 257 771 371 1 539 586\n improvement from prior year  deterioration from prior year  no material change from prior year\n1 Fiscal balance equals the net operating result, excluding depreciation less other economic flows and\nincludes net capital investment.\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- [pages 20,21,22,23]\n755 119 11 595 000\nNet debt2  8 556 449 7 219 218 8 901 971\nCash deficit3  1 270 257 771 371 1 539 586\n improvement from prior year  deterioration from prior year  no material change from prior year\n1 Fiscal balance equals the net operating result, excluding depreciation less other economic flows and\nincludes net capital investment.\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- If the ship lift capital grant were excluded, the adjusted GGS\nnet operating balance for 2024-25 would have been $673.9 million, only $35.5 million\nor 5.6% higher than last year’s result.\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- [Page 37]\nResults of Financial Audits Analysis of the Treasurer’s Annual financial Report\nFinancial information – General Government Sector\nComprehensive operating statement\n2024-25 2023-24\nChange %\n$000 $000\nREVENUE\nTaxation revenue 826 058 760 877 65 181 9%\nCurrent grants 6 049 032 5 481 642 567 390 10%\nCapital grants 300 966 380 917 (79 951) (21%)\nSales of goods and services 463 464 438 907 24 557 6%\nInterest income 217 096 156 318 60 778 39%\nDividend and income tax equivalent income 62 107 68 733 (6 626) (10%)\nOther revenue 451 318 396 239 55 079 14%\nTOTAL REVENUE 8 370 041 7 683 632 686 409 9%\nEXPENSES\nEmployee benefits expense 3 355 188 3 133 416 221 771 7%\nSuperannuation expenses\nSuperannuation interest cost 125 254 119 776 5 478 5%\nOther superannuation expenses 355 200 290 105 65 095 22%\nDepreciation and amortisation 772 007 773 598 (1 591) 0%\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- [pages 37,38,39,40]\ntion expenses 355 200 290 105 65 095 22%\nDepreciation and amortisation 772 007 773 598 (1 591) 0%\nOther operating expenses 2 010 453 1 883 343 127 110 7%\nInterest expenses 478 521 403 775 74 746 19%\nOther property expenses 4 369 4 254 115 3%\nCurrent grants 1 317 734 1 189 904 127 830 11%\nCapital grants 571 923 282 570 289 353 102%\nSubsidies and personal benefit payments 265 351 241 253 24 098 10%\nTOTAL EXPENSES 9 255 999 8 321 995 934 004 11%\nNET OPERATING BALANCE (885 959) (638 363) (247 596) 39%\nOther economic flows (214 926) (95 046) (119 880) 126%\nOPERATING RESULT (1 100 885) (733 409) (367 476) 50%\nOther comprehensive income 704 891 392 196 312 695 80%\nCOMPREHENSIVE RESULT (395 994) (341 212) (54 782) 16%\nAuditor-General’s Report to the Legislative Assembly Page 37 of 90\nNo 4: 2025-26\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- [Page 39]\nResults of Financial Audits Analysis of the Treasurer’s Annual financial Report\nFinancial information – Total Public Sector\nComprehensive operating statement\n2024-25 2023-24\nChange %\n$000 $000\nREVENUE\nTaxation revenue 813 278 749 039 64 239 9%\nCurrent grants 5 938 032 5 429 643 508 389 9%\nCapital grants 393 985 425 811 (31 826) (7%)\nSales of goods and services 1 243 516 1 154 849 88 667 8%\nInterest income 225 982 165 132 60 850 37%\nOther revenue 440 031 406 446 33 585 8%\nTOTAL REVENUE 9 054 824 8 330 920 723 904 9%\nEXPENSES\nEmployee benefits expense 3 482 225 3 235 979 246 246 8%\nSuperannuation expenses\nSuperannuation interest cost 125 254 119 776 5 478 5%\nOther superannuation expenses 376 890 308 566 68 324 22%\nDepreciation and amortisation 1 026 003 1 006 967 19 036 2%\nOther operating expenses 2 701 656 2 473 267 228 389 9%\nInterest expenses 547 184 428 294 118 890 28%\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- The 2023 -24 result was\nsignificantly impacted by a $3.5 million write down of inventory across various land\nlots, including the Hidden Valley facility and a transfer of Ankerre Park valued at\n$1.9 million to Alice Springs Town Council for no consideration.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- As a result, these properties were\nclassified as assets held for sale on the balance sheet and valued at the estimated\nsale price of $2.5 million as at 30 June 2025 (2023-24, $nil).\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- The Corporation employed 12 full time equivalent staff during the year ended 30 June\n2025 (2024: 16 employees), with employee related expenditure for the year of\n$2.4million (2024: $2.6 million) remaining steady as a result of an executive\nofficeholder entitlements payout.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- In April 2024, the AER finalised its revenue determination for Power and Water which\nsets target revenue for the five-year regulatory period ending 30 June 2029:\nRevenue (forecast) Capital expenditure Operating expenditure\n(forecast) (forecast)\n$1.0 billion  $546 million  $372 million \nThe primary driver of the increase in forecast revenues is the forecast rate of return,\nwhich effectively means that the cost to obtain the capital needed to make the\nrequired investments and operate has increased.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- This included examining that:\n▪ non-financial assets with an original cost or fair value\ngreater than or equal to $10,000 ($1 for land) have been\nrecognised and recorded as a non-current asset\n▪ the agency revalued all land assets and all other non-\nfinancial assets with a carrying amount of $50,000 or more,\nunless the agency holds materially significant volumes of\nassets under the threshold and applying the threshold could\nresult in a material misstatement in aggregate non-financial\nasset values of the agency\n▪ non-financial assets valued using observable inputs were\nrevalued once every three years or once every five years for\nall other non-financial assets.\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n\n## Key Metrics\n\n| Values found | Evidence | Source |\n|---|---|---|\n| $6.6 million, $13.0 million, $4.4 million, $7.3 million, $6.7 million, 636\nFTE | 2024 2023\n$’000 $’000\nAcademic staff employee expense  95 352 88 962\nNon-academic staff employee expense  102 951 101 674\nTotal employee expenses  198 303 190 636\nFTE FTE\nAcademic staff  635 606\nNon-academic staff  846 893\nTotal staff  1 481 1 499\nOther operating expenses increased by $6.6 million in 2024, with the most notable\nincreases in the cost of scholarships, grants and prizes, $13.0 million and interest\nexpenses, $4.4 million, partl | `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)` |\n| $79.8 million, 79.8 million | [pages 13,14,15,16]\nc Trustee for the Northern Territory\nThe Public Trustee administered $79.8 million of funds at 30 June 2024, allocated\nacross four investment funds of varying mix of assets and investment risk. | `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)` |\n| $6.1 million, $4.4 million, $1.7 million, 6.1 million, 4.4 million, 1.7 million | The $6.1 million turnaround was a result of\na $4.4 million increase in expenses and a $1.7 million reduction in revenue. | `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)` |\n| $79.8 million, 79.8 million | Snapshot\n The Public Trustee administered $79.8 million of funds at 30 June 2024,\nallocated across four investment funds of varying mix of assets and investment\nrisk.\n Almost half of the funds under management was invested in common fund 1,\nwhich is a single asset managed fund which invests only in cash and owns an\ninvestment property.\n The average rate of return was 7% in 2023-24.\n The majority of funds under management were related to trust | `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)` |\n| $1.4 million, $2.3 million, 2024\nFTE, 1.4 million, 2.3 million | 2025 2024\nFTE FTE\nPermanent staff 10 8\nCasual staff 20 28\nTotal staff 30 36\nDesert Knowledge Australia held $1.4 million in cash and term deposits at 30 June\n2025 (30 June 2024, $2.3 million). | `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)` |\n| $6.1 million, 6.1 million | 2024-25 2023-24\nHeadcount Headcount\nFrontline staff 48 37\nAdministration staff 46 40\nTotal staff  94 77\nImpairment losses on receivables were $6.1 million lower in 2024-25. | `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)` |\n| $90.3 million, 90.3 million | Snapshot\n▪ The Public Trustee administered $90.3 million allocated across the four\ninvestment funds of varying mix of assets and investment risk.\n▪ Half of the funds under management were invested in a single asset managed\nfund which invested only in cash and owned an investment property.\n▪ The average rate of return across all funds was 7.0% in 2024-25.\n▪ The majority of funds under management were related to trusts. | `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)` |\n| $79.8 million, 79.8 million | Public Trustee for the Northern Territory\nThe Public Trustee administered $79.8 million of funds at 30 June 2024, allocated\nacross four investment funds of varying mix of assets and investment risk. | `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)` |\n| $8.4 billion, $9.3 billion, 8.4 billion, 9.3 billion | TAFR The General Government Sector reported total revenue of\naudit $8.4 billion and total expenses of $9.3 billion in 2024-25.\ncoverage: Overall, 34% of revenue and 32% of expenditure transactions\nwere audited as part of financial statements audits of the\nrelevant entities. | `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)` |\n| $886.0 million, $638.4 million, 886.0 million, 638.4 million | [Page 25]\nResults of Financial Audits Analysis of the Treasurer’s Annual financial Report\nOperating performance\n2024-25 2023-24\n$’000 $’000\nRevenue  8 370 041 7 683 632\nExpenses  9 255 999 8 321 995\nNet operating balance  (885 959) (638 363)\nless Ship lift grant  212 105 -\nAdjusted Net operating balance  (673 853) (638 363)\n improvement from prior year  deterioration from prior year  no material change from prior year\nThe GGS net operatin | `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)` |\n| $3.8 billion, 3.8 billion | Figure 5: General Government Sector Revenue and Expenses\nGeneral Government Revenue and Expenses\n($ million)\n10 000\n9 000\n8 000\n7 000\n6 000\n5 000\nRevenue Expenses Linear (Revenue) Linear (Expenses)\nCombined deficits over the ten-year period totalled $3.8 billion. | `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)` |\n| $563 million, 563 million | [Page 27]\nResults of Financial Audits Analysis of the Treasurer’s Annual financial Report\nThe 2025-26 Budget included $563 million as part of the capital works program for\nthe common user ship lift facility and for the cost of development works and assets to\nbe constructed on the land transferred to the private party. | `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)` |\n| $8.4 billion, 8.4 billion | 2024-25\n$’000\nEstimated construction cost of wharf infrastructure 212 105 Expense\nless Works completed to date (75 277) Cash\nProvision for future works 136 828 Liability\nGeneral Government Sector Revenue\n2024-25 2023-24 2024\nActual Actual PEFO\n$’000 $’000 $’000\nRevenue 8 370 041 7 683 632 8 260 845\nTotal revenue for the GGS was $8.4 billion in 2024-25, which was 8.9% higher than in\n2023-24 and 1.3% higher compared to the 2024 Pre-Election Fiscal | `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)` |\n| $46.9 million, 46.9 million | [Page 83]\nResults of Financial Audits \\| Utilities Sector Power and Water Corporation\nThe Corporation capitalised $46.9 million of operating expenses as part of the\nacquisition or construction costs of capital assets as shown below:\n2024-25 2023-24\n$’000 $’000\nOperating expenses  75 888 64 572\nLess Capitalised costs  (46 944) (31 353)\nNet operating expenses 28 944 32 219\nPercentage of operating expenses capitalised 61.9% 48.6%\nThe allocation of | `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)` |\n| 415\nFTE | 2024 2023\n$’000 $’000\nResearch staff employee expense  29 737 27 595\nEducation and training staff employee expense  1 697 1 262\nOther staff employee expense  4 110 4 558\nTotal employee expenses  35 244 33 415\nFTE FTE\nResearch staff employee expense  273 249\nEducation and training staff employee expense  8 7\nOther staff employee expense  35 27\nTotal staff  316 283\nOther operating expenses increased only marginally. | `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)` |\n| $000 , $000 | [Page 37]\nResults of Financial Audits Analysis of the Treasurer’s Annual financial Report\nFinancial information – General Government Sector\nComprehensive operating statement\n2024-25 2023-24\nChange %\n$000 $000\nREVENUE\nTaxation revenue 826 058 760 877 65 181 9%\nCurrent grants 6 049 032 5 481 642 567 390 10%\nCapital grants 300 966 380 917 (79 951) (21%)\nSales of goods and services 463 464 438 907 24 557 6%\nInterest income 217 096 156 318 60 778 39% | `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)` |\n| $000 , $000 | [Page 39]\nResults of Financial Audits Analysis of the Treasurer’s Annual financial Report\nFinancial information – Total Public Sector\nComprehensive operating statement\n2024-25 2023-24\nChange %\n$000 $000\nREVENUE\nTaxation revenue 813 278 749 039 64 239 9%\nCurrent grants 5 938 032 5 429 643 508 389 9%\nCapital grants 393 985 425 811 (31 826) (7%)\nSales of goods and services 1 243 516 1 154 849 88 667 8%\nInterest income 225 982 165 132 60 850 37%\nOthe | `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)` |\n| $6.1 million, $4.4 million, $1.7 million, 6.1 million, 4.4 million, 1.7 million | The $6.1 million turnaround was a result of\na $4.4 million increase in expenses and a $1.7 million reduction in revenue. | `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)` |\n| $426 , $36 , $466 | As\na result, the Scheme’s cash balance increased to $426 thousand (2023,\n$36 thousand) and investments were reduced to $nil as at 30 June 2024 (2023, $466\nthousand). | `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)` |\n| $673.9 million, $35.5 million, 673.9 million, 35.5 million | If the ship lift capital grant were excluded, the adjusted GGS\nnet operating balance for 2024-25 would have been $673.9 million, only $35.5 million\nor 5.6% higher than last year’s result. | `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)` |\n\n## Key Achievements\n\n- [pages 21,22,23,24]\nn issues and deficiencies to be completed or delivered following the closure\nof the project, subsequent expenditure incurred, for example as part of the\nstabilisation project could be of a capital nature.\n  Source: `other-pdfs/report-to-the-legislative-assembly-6-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1585342/report-to-the-legislative-assembly-6-2025-26.pdf)`\n- This is the first report of 2025- 26 advising Parliament on the results of financial audits\ncompleted during the period from 1 November 2024 to 30 June 2025.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- [Page 53]\nResults of Financial Audits Appendix A\nAPPENDIX A\nStatus of audit work program\nFinancial audits\nStatus of audits of financial reports identified as not yet complete in Appendix 2 of the\nNovember 2024 Report to the Legislative Assembly:\nYear Entity Comment\n2022-23 Cobourg Peninsula Sanctuary and Marine Park Board Completed\n2023-24 Cobourg Peninsula Sanctuary and Marine Park Board Completed\nDesert Knowledge Australia Completed\nNitmiluk (Katherine Gorge) National Park Board Completed\nNT Police Supplementary Benefit Scheme Completed\nOther financial audits\nIn addition to legislatively mandated audits, some programs or grant agreements,\nmainly those provided by the Federal Government, require the Auditor-General to\nundertake audits of grant acquittals and complete audit certifications.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- 2024-25\n$’000\nEstimated construction cost of wharf infrastructure 212 105 Expense\nless Works completed to date (75 277) Cash\nProvision for future works 136 828 Liability\nGeneral Government Sector Revenue\n2024-25 2023-24 2024\nActual Actual PEFO\n$’000 $’000 $’000\nRevenue 8 370 041 7 683 632 8 260 845\nTotal revenue for the GGS was $8.4 billion in 2024-25, which was 8.9% higher than in\n2023-24 and 1.3% higher compared to the 2024 Pre-Election Fiscal Outlook (PEFO).\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- [Page 79]\nResults of Financial Audits Appendix A\nAPPENDIX A\nStatus of audit work program\nFinancial audits\nStatus of audits of financial reports not yet complete:\nYear Entity Comment\n2024-25 Cobourg Peninsula Sanctuary and Marine Park Board In progress\nNitmiluk (Katherine Gorge) National Park Board In progress\nTerritory Wildlife Park In progress\nThe above entities received extensions of time for the preparation of their financial\nreports for the year ended 30 June 2025 to 30 November 2025.\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- Income of $182.5 million increased by $17.6 million compared to the prior year,\nprimarily due to a $10.7 million increase in grant funding received in previous years\nand recognised as income as asset replacement projects and projects funded by the\nNational Water Grid Authority were being completed.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- [Page 98]\nResults of Financial Audits Appendix A\nAPPENDIX A\nStatus of audit work program\nFinancial audits\nStatus of audits of financial reports not yet complete:\nYear Entity Comment\n2024-25 Cobourg Peninsula Sanctuary and Marine Park Board In progress\nNitmiluk (Katherine Gorge) National Park Board In progress\nTerritory Wildlife Park In progress\nThe above entities received extensions of time for the preparation of their financial\nreports for the year ended 30 June 2025 to 30 November 2025.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- 11\nRecommendations 11\nComments and submissions 13\nResponse from the Department of Corporate and Digital Development 13\nWas the project managed to be delivered on time and on budget?\n  Source: `other-pdfs/report-to-the-legislative-assembly-6-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1585342/report-to-the-legislative-assembly-6-2025-26.pdf)`\n- [Page 6]\nContents\nAuditor-General’s Overview 7\nHow to use this report 14\nHigher Education and VET Sector 16\nCharles Darwin University 20\nMenzies School of Health Research 26\nBatchelor Institute 31\nOther Entities 30 June 2024 35\nDesert Knowledge Australia 36\nNational Park Boards 40\nNorthern Territory Police Supplementary Benefit Scheme 46\nPublic Trustee for the Northern Territory 49\nAppendix A 53\nStatus of audit work program 53\nAppendix B 55\nAbout auditing 55\nAppendix C 61\nRisk rating of audit issues 61\nAppendix D 62\nAbbreviations 62\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- The report includes commentary on the results of audits, key findings and financial\nperformance of:\n entities in the higher education and vocational education and training sector\nfor the calendar year ended 31 December 2024; and\n a small number of other entities for the financial year ended 30 June 2024\nwhich were not completed in time for the November 2024 report.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- [pages 13,14,15,16]\nc Trustee for the Northern Territory\nThe Public Trustee administered $79.8 million of funds at 30 June 2024, allocated\nacross four investment funds of varying mix of assets and investment risk.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- 2024 2023\n$’000 $’000\nAcademic staff employee expense  95 352 88 962\nNon-academic staff employee expense  102 951 101 674\nTotal employee expenses  198 303 190 636\nFTE FTE\nAcademic staff  635 606\nNon-academic staff  846 893\nTotal staff  1 481 1 499\nOther operating expenses increased by $6.6 million in 2024, with the most notable\nincreases in the cost of scholarships, grants and prizes, $13.0 million and interest\nexpenses, $4.4 million, partly offset by a decrease in the cost of consultants,\n$7.3 million and materials, $6.7 million.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n\n## Key Issues, Risks, and Recommendations\n\n- Audit observations\nAudit issue Risk rating\nDelays in implementation of ICAC's recommendations and\nmisalignment between ICAC's recommendations and actions taken Moderate\n(raised in 2022 audit, partially resolved)\nDuring the year, management addressed most of the issues identified in the previous\nyears’ audits.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- [Page 6]\nContents\nAuditor-General’s Overview 7\nHow to use this report 14\nHigher Education and VET Sector 16\nCharles Darwin University 20\nMenzies School of Health Research 26\nBatchelor Institute 31\nOther Entities 30 June 2024 35\nDesert Knowledge Australia 36\nNational Park Boards 40\nNorthern Territory Police Supplementary Benefit Scheme 46\nPublic Trustee for the Northern Territory 49\nAppendix A 53\nStatus of audit work program 53\nAppendix B 55\nAbout auditing 55\nAppendix C 61\nRisk rating of audit issues 61\nAppendix D 62\nAbbreviations 62\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- Why is tracking internal audit performance important?\n▪ Delays in audit completion result in a backlog of unaddressed issues, leaving\ndepartments exposed to critical, unmitigated risks for extended periods.\n▪ The internal audit function cannot systematically identify its own areas for\ndevelopment, improve efficiency, or adapt its strategy to better meet\norganisational needs without data-driven insights into its performance.\n▪ Funds allocated for internal audit, whether for staffing or outsourcing, may not be\ndeployed in the most efficient or effective manner, potentially leading to under -\nresourced critical areas.\n▪ A lack of consistent reporting on costs and performance against the audit plan\nseverely limits the audit committee’s ability to effectively oversee, challenge\nresource requests, and assess the value of internal audit.\n  Source: `other-pdfs/report-to-the-legislative-assembly-3-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0019/1556011/report-to-the-legislative-assembly-3-2025-26.pdf)`\n- [Page 5]\nResults of Financial Audits | Auditor-General’s Overview\nContents\nAuditor-General’s Overview 6\nAudit of the Treasurer’s Annual Financial Report 9\nAnalysis of the Treasurer’s Annual financial Report 20\nAssurance Activities in Government Departments 41\nManual Payroll Calculations 61\nAppendix A 79\nStatus of audit work program 79\nFinancial audits 79\nOther financial audits 79\nNon-financial audits 79\nAppendix B 81\nAppendix C 84\nEnd of year review findings by theme 84\nAppendix D 87\nRisk rating of audit issues 87\nAppendix E 88\nAbbreviations 88\nAuditor-General’s Report to the Legislative Assembly Page 5 of 90\nNo 4: 2025-26\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- [Page 49]\nResults of Financial Audits Assurance Activities in Government Departments\nTable 3: Number of audit findings from ACA and EOY reviews by risk rating\nGovernment department or agency H^ M^^ L^^^ Total\nAttorney-General's Department 1 4 3 8\nDepartment of Agriculture and Fisheries - 1 2 3\nDepartment of Children and Families - 4 3 7\nDepartment of Corporate and Digital Development1 - 2 4 6\nDepartment of Corrections - 5 9 14\nDepartment of Education and Training - 1 5 6\nDepartment of Health - 10 10 20\nDepartment of Housing, LG and Community Development - 10 3 13\nDepartment of Lands, Planning and Environment 1 4 4 9\nDepartment of Logistics and Infrastructure 1 4 7 12\nDepartment of Mining and Energy - 3 3\nDepartment of People, Sport and Culture - 13 2 15\nDepartment of the Chief Minister and Cabinet - 3 4 7\nDepartment of the Legislative Assembly - 1 1\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- [Page 59]\nResults of Financial Audits Assurance Activities in Government Departments\nShared services\nShared\nServices\nAgency End of\nTAFR\nControls Year\nAudits Reviews\nFinancial\nStatements\nAudits\nThe table below shows the number of findings reported to the Department of\nCorporate and Digital Development as the department responsible for shared\nservices and systems:\nTable 4: Number of audit findings from shared services reviews by risk rating\nArea of review H^ M^^ L^^^ Total\nAPEX budget and reporting system - - 1 1\nCommon infrastructure for key financial systems 1 - - 1\nShared services – end of year review 1 - - 1\nInformation Technology control environment (ITCE) - 3 2 5\nGovernment Accounting System (GAS) - 4 1 5\nPersonnel Information and Payroll System (PIPS) - 3 2 5\nTotal number of audit findings 2 10 6 18\n^ High risk rating ^^ Moderate risk rating ^^^ Low risk rating\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- [pages 59,60,61,62]\nto the Department of\nCorporate and Digital Development as the department responsible for shared\nservices and systems:\nTable 4: Number of audit findings from shared services reviews by risk rating\nArea of review H^ M^^ L^^^ Total\nAPEX budget and reporting system - - 1 1\nCommon infrastructure for key financial systems 1 - - 1\nShared services – end of year review 1 - - 1\nInformation Technology control environment (ITCE) - 3 2 5\nGovernment Accounting System (GAS) - 4 1 5\nPersonnel Information and Payroll System (PIPS) - 3 2 5\nTotal number of audit findings 2 10 6 18\n^ High risk rating ^^ Moderate risk rating ^^^ Low risk rating\nThe risk rating of audit issues is explained in Appendix D Risk rating of audit issues.\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- [Page 5]\nContents\nAuditor-General’s Overview 6\nSubmission of Financial Reports 14\nHow to use this report 15\nEntities 30 June 2025 17\nDarwin Waterfront Corporation 18\nData Centre Services 24\nDesert Knowledge Australia 27\nLand Development Corporation 32\nMotor Accidents (Compensation) Commission 37\nBoard of the Museum and Art Gallery of the Northern Territory 42\nNorthern Territory Legal Aid Commission 46\nNorthern Territory Major Events Company Pty Ltd 50\nNorthern Territory Treasury Corporation 54\nNT Build 58\nNT Fleet 63\nNT Home Ownership 66\nOffice of the Public Trustee for the Northern Territory 70\nUtilities Sector 74\nPower and Water Corporation 80\nIndigenous Essential Services Pty Ltd 87\nTerritory Generation 90\nJacana Energy 94\nAppendix A 98\nStatus of audit work program 98\nAppendix B 99\nAbout auditing 99\nAppendix C 105\nRisk rating of audit issues 105\nAppendix D 106\nAbbreviations 106\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- Status of prior year audit issues Risk rating Status\nNon-compliance with reporting obligations Significant Partly resolved\nPresentation of Management Fee and Levy High Resolved\nCalculation method of Management Fee and Levy High Partly resolved\nReclassification of distribution receivable and\nHigh Resolved\ninvestment\nRecording of redemption and transfers between\nHigh Resolved\ncommon funds\nReconciliation of the investment roll-forwards Moderate Resolved\nFinancial analysis\nCommon Common Common Common\nFund 1 Fund 2 Fund 3 Fund 4\n2024-25 2024-25 2024-25 2024-25\n$’000 $’000 $’000 $’000\nFunds under administration 46,116^ 8,701 14,326 21,191\nInvestment returns 2,016* 607 1,428 2,292\nAverage investment return 4.4% 7.0% 10.0% 10.8%\nManagement fees and levy 900 133 264 365\n^ Includes undistributed surplus of $0.6 million.\n* Includes rent from an investment property in Coonawarra Road, Winnellie.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- Audit observations\nAudit issue Risk rating\nLate capitalisation of fixed assets Moderate\nFinancial analysis\nThe Company reported a net loss of $12.7 million in 2024-25, which was a slight\nimprovement on last year’s loss of $13.1 million.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- Audit observations\nAudit issue Risk rating\nNon-compliance with reporting obligations Significant\nPresentation of Management Fee and Levy High\nCalculation method of Management Fee and Levy High\nReclassification of distribution receivable and investment High\nRecording of redemption and transfers between common funds High\nReconciliation of the investment roll-forwards Moderate\nAuditor-General’s Report to the Legislative Assembly Page 50 of 64\nNo 1: 2025-26\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- Audit observations\nAudit issue Risk rating\nOpportunities to improve the methodology used in the valuation\nof the Northern Territory Government Death and Invalidity Moderate\nScheme (NTGDIS)\nOpportunities to improve the assumptions used in the valuation\nModerate\nof the Northern Territory superannuation schemes and NTGDIS\nOpportunities to improve the methodology for valuing the\nworkers’ compensation liabilities by including the benefits Moderate\npayable to claimants\nAuditor-General’s Report to the Legislative Assembly Page 23 of 90\nNo 4: 2025-26\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- Audit observations\nAudit issues Risk rating\nEnterprise system not set up to prevent direct changes Moderate\nUntimely access removal for terminated staff Moderate\nLack of control over access to the operating system for privileged\nModerate\naccounts\nPassword and access security configurations require\nModerate\nstrengthening (system A)\nPassword and access security configurations require\nModerate\nstrengthening (system B)\nAuditor-General’s Report to the Legislative Assembly Page 38 of 108\nNo 5: 2025-26\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- Audit issues\nSignificant High Moderate Low\n4 12 15 9\nThe significant risk issues related to the Public Trustee’s non-compliance with its\nreporting obligations and material errors in the financial reports of the two national\npark boards which required the restatement of prior periods and deficiencies in\nprocesses to ensure completeness of revenue.\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n\n## Corporate Values and Operating Culture\n\n- [Page 62]\nResults of Financial Audits Appendix D\nAPPENDIX D\nAbbreviations\nAASB Australian Accounting Standards HECS Higher Education Contribution\nBoard Scheme\nAER Australian Energy Regulator HELP Higher Education Loan Program\nALRA Aboriginal Land Rights (Northern ICT Information and communication\nTerritory) Act 1976 technology\nAPES Accounting Professional and IES Indigenous Essential Services\nEthical Standard\nIT Information Technology\nAPRA Australian Prudential Regulation\nNOA Notice of Acceptance\nAuthority\nNT Northern Territory\nAPRO Agency Purchase Requisition\nOnline NTAG Northern Territory Art Gallery\nASA Australian Auditing Standard NTAGO Northern Territory Auditor-\nGeneral’s Office\nASAE Australian Standard on\nAssurance Engagements NTG Northern Territory Government\nATIQ Authority to Invite Quotations NTGDIS Northern Territory Government\nDeath and Invalidity Scheme\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)`\n- [Page 81]\nResults of Financial Audits Appendix B\nAPPENDIX B\nDeficiencies by control area\nThe tables below identify government departments and agencies who had deficiencies identified for the following control areas:\nOrganisational Standard Expenses - Expenses -\nExpenses - Assets - Non- Assets -\nAgency/Control Area Performance and Classification Income General Grants and\nOverview Financial assets Cash\n Accountability Codes   Expenses Subsidies \nAttorney-General's Department            \nDepartment of Agriculture and Fisheries      \nDepartment of Children and Families          \nDepartment of Corporate and Digital  \nDevelopment       \nDepartment of Corrections       \nDepartment of Education and Training          \nDepartment of Health         \nDepartment of Housing, LG and  \nCommunity Development      \n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- [Page 88]\nResults of Financial Audits\nAPPENDIX E\nAbbreviations\nAASB Australian Accounting Standards GGS General Government Sector\nBoard\nGPS General Insurance Prudential\nABS GFS Manual Australian Bureau of Standard\nStatistics Australian System of\nGST Goods and services tax\nGovernment Finance Statistics:\nConcepts, Sources and Methods HECS Higher Education Contribution\n2015 Scheme\nAER Australian Energy Regulator HELP Higher Education Loan Program\nALRA Aboriginal Land Rights (Northern ICT Information and communication\nTerritory) Act 1976 technology\nAPES Accounting Professional and IES Indigenous Essential Services\nEthical Standard\nIT Information Technology\nAPRA Australian Prudential Regulation\nNOA Notice of Acceptance\nAuthority\nNT Northern Territory\nAPRO Agency Purchase Requisition\nOnline NTAG Northern Territory Art Gallery\nASA Australian Auditing Standard NTAGO Northern Territory Auditor-\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf)`\n- The value of long service leave benefits paid out during 2024 -25 was $6.9 million,\nwhich was $1.2 million less than in the previous year and less than expected as there\nhad been fewer claims.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- Fair value adjustments to the market value of the investment portfolio, a gain of\n$0.8 million, and an actuarial reassessment of the provision for future long service\nleave benefits, a loss of $7.9 million, resulted in NT Build reporting a net deficit of\n$3.6 million.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- The $7.9 million increase in the value of the provision for future long service leave\nbenefits to $68.2 million as at 30 June 2025 was due to a combination of:\n▪ an increase in estimated total number of service days to 1.48 million days as\nat 30 June 2025 (2024, 1.40 million days)\n▪ an increase in the estimated untaken days balance to 18.42 million days as at\n30 June 2025 (2024, 17.54 million days)\n▪ increases in benefit rates, both current and future and other changes in\neconomic assumptions.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- [Page 61]\nResults of Financial Audits NT Build\nFinancial information\n2025 2024\n$'000 $'000\nInvestment income 7 631 6 325\nContributions of levy payers 3 286 3 435\nOther income 1 229 1 326\nTotal revenue 12 146 11 086\nLong service leave benefits payments 6 854 8 016\nEmployee benefits expense 1 123 1 096\nOther expenses 714 747\nTotal expenses 8 691 9 859\nUnderlying surplus before: 3 455 1 227\nMovement in market value of investments 823 3 406\nLong service leave scheme revaluation (7 906) (529)\nNet (deficit)/surplus for the year (3 628) 4 104\nadd back Net non-cash transactions\nFair value movements 7 083 (2 877)\nOther non-cash transactions (158) (156)\n6 925 (3 033)\nadd back Net changes in working capital\nDistribution receivable (1 622) (3 506)\nOther working capital movements 118 399\n(1 504) (3 107)\nCash flows from/(used in) operations 1 793 (2 036)\nOther flows (97) (139)\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n- [Page 106]\nResults of Financial Audits Appendix D\nAPPENDIX D\nAbbreviations\nAASB Australian Accounting Standards HECS Higher Education Contribution\nBoard Scheme\nAER Australian Energy Regulator HELP Higher Education Loan Program\nALRA Aboriginal Land Rights (Northern ICT Information and communication\nTerritory) Act 1976 technology\nAPES Accounting Professional and IES Indigenous Essential Services\nEthical Standard\nIT Information Technology\nAPRA Australian Prudential Regulation\nNOA Notice of Acceptance\nAuthority\nNT Northern Territory\nAPRO Agency Purchase Requisition\nOnline NTAG Northern Territory Art Gallery\nASA Australian Auditing Standard NTAGO Northern Territory Auditor-\nGeneral’s Office\nASAE Australian Standard on\nAssurance Engagements NTG Northern Territory Government\nATIQ Authority to Invite Quotations NTGDIS Northern Territory Government\nDeath and Invalidity Scheme\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)`\n\n## Global Ideas and Case Study Inputs\n\n_No global-intelligence source text found yet. Run `CLAUDE/global-ideas-scraper.py <entity>` to populate case-study sources._\n\n## Source Artifacts Used\n\n- `pages/about.html` - pages - https://ago.nt.gov.au/about-us\n- `pages/contact.html` - pages - https://ago.nt.gov.au/contacts\n- `pages/homepage.html` - pages - https://ago.nt.gov.au/\n- `pages/publications-index.html` - pages - https://ago.nt.gov.au/publications/ag-reports-parliament\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf` - other-pdfs - https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf\n- `other-pdfs/report-to-the-legislative-assembly-3-2025-26.pdf` - other-pdfs - https://ago.nt.gov.au/__data/assets/pdf_file/0019/1556011/report-to-the-legislative-assembly-3-2025-26.pdf\n- `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf` - other-pdfs - https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.pdf\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf` - other-pdfs - https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf\n- `other-pdfs/report-to-the-legislative-assembly-6-2025-26.pdf` - other-pdfs - https://ago.nt.gov.au/__data/assets/pdf_file/0010/1585342/report-to-the-legislative-assembly-6-2025-26.pdf\n\n## Gaps To Fix\n\n- No corporate plan text source found.\n- No annual report text source found.\n- No global comparison/case-study sources found.",
  "legislation_md": "# NT Auditor-General's Office - Acts and Legislation Discovery\n\n**Generated at**: 2026-05-09T21:46:37.959514+00:00\n**Entity ID**: NT-NT-Auditor-General's-Office\n**Jurisdiction**: Northern 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: 9\n- Unique legislation references found: 34\n\n| Type | Count |\n|---|---:|\n| Act | 32 |\n| Regulation | 2 |\n\n## Legislation References\n\n### Financial Management Act 1995\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 19\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Financial+Management+Act+1995\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- `other-pdfs/report-to-the-legislative-assembly-3-2025-26.pages.jsonl`\n- `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pages.jsonl`\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- is fundamental for transparency, accountability and public trust.\nThe deadline for the preparation of the national park boards’ financial reports is\n31 August each year in accordance with the requirements applicable to government\nbusiness divisions under the Financial Management Act 1995.\nAlthough both national park boards received an extension of time for submission of\ntheir annual reports from the Minister for Parks and Wildlife, no valid extensions of\ntime were granted for the submission of financial reports. The Minister for Parks and\nWil\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- ust be provided to the\nresponsible minister within six months from the end of the financial year, who must\nthen table it in the Legislative Assembly.\nFor financial reporting purposes, the national park boards are deemed government\nbusiness divisions under the Financial Management Act 1995, with the Director of\nParks and Wildlife designated as the Accountable Officer. The Accountable Officer\nmust prepare the financial report for each national park board within two months after\nthe end of the financial year. The Auditor-General is required to au\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- itor-General’s Report to the Legislative Assembly Page 42 of 64\nNo 1: 2025-26\n\n[page 43]\nResults of Financial Audits | Other Entities 30 June 2024 National Park Boards\nFinancial reporting\nBoth national park boards are required to comply with section 10 of the Financial\nManagement Act 1995 as if their activities were a government business division. This\nmeans, that the financial report must, among other things, be prepared in such form\nas the Treasurer directs and on commercial accounting principles. In other words, the\nfinancial report must be\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- nducted on the full financial reports of\ngovernment business divisions, government owned corporations and other\ngovernment controlled entities that prepare statutory financial statements.\nAgencies are required, by Treasurer’s Directions issued pursuant to the Financial\nManagement Act 1995, to prepare financial statements that comply with Australian\nAccounting Standards. Agencies are not, however, required to submit those\nstatements to the Auditor-General unless directed to do so by the Treasurer pursuant\nto section 11(3) of the Financial Manag\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- gement Act 1995, to prepare financial statements that comply with Australian\nAccounting Standards. Agencies are not, however, required to submit those\nstatements to the Auditor-General unless directed to do so by the Treasurer pursuant\nto section 11(3) of the Financial Management Act 1995. As no such direction has\nbeen given, agencies’ financial statements are not audited separately, but are\nreviewed as part of the audit of the Public Account and of the Treasurer’s Annual\nFinancial Statements.\nIn the case of a financial statement audit, an ‘un\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Public Sector Employment and Management Act 1993\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 5\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Public+Sector+Employment+and+Management+Act+1993\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pages.jsonl`\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- ons C3.2: Payments. This included\nexamining that:\n▪ payments were subject to appropriate management,\naccountability and control arrangements and were made in\naccordance with requirements of:\n- the Financial Management Act 1995\n- the Procurement Act 1995\n- the Public Sector Employment and Management Act\n1993\n- relevant taxation law provisions in the case of employee\nbenefit payments\n- related Treasurer’s Directions\n- other applicable Government policy.\n▪ undisputed invoices were paid within 20 days of receipt of a\nvalid invoice for invoices under $1 million, and\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pages.jsonl`\n- ter balance\nthe financial report date to issue audit report\nBackground\nThe Land Development Corporation was established by the Land Development\nCorporation Act 2003. The Corporation was initially set up as an agency under the\nFinancial Management Act 1995 and Public Sector Employment and Management Act\n1993 but was later declared a government business division. As a result, it does not\nreceive budget appropriation and is required to pay income tax equivalents and\ndividends to the Northern Territory Government.\nProjects are generally funded through the Corporatio\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n- ork services\n▪ supply water and collect and treat wastewater\n▪ buy, sell and transport gas.\nPower and Water Corporation is a government owned corporation for the purposes of\nthe Government Owned Corporations Act 2001 and also an agency for the purposes\nof the Public Sector Employment and Management Act 1993, with some\nmodifications.\nAuditor-General’s Report to the Legislative Assembly Page 80 of 108\nNo 5: 2025-26\n\n[page 81]\nResults of Financial Audits | Utilities Sector Power and Water Corporation\nPower and Water Corporation is the primary provider of electricit\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n- hed under the Power Generation Corporation Act\n2014 to mainly generate, acquire and supply electricity.\nTerritory Generation is a government owned corporation for the purposes of the\nGovernment Owned Corporations Act 2001 and an agency for the purposes of the\nPublic Sector Employment and Management Act 1993, with some modifications.\nTerritory Generation owns and operates eight power stations across three regulated\nelectricity gird networks and two remote areas. The power stations are located at:\n▪ Channel Island, Weddell and Katherine (the Darwin-Katherine inter\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n- lished under the Power Retail Corporation Act 2014 to\nmainly acquire and supply electricity to consumers.\nJacana Energy is a government owned corporation for the purposes of the\nGovernment Owned Corporations Act 2001 and also an agency for the purposes of\nthe Public Sector Employment and Management Act 1993, with some modifications.\nJacana Energy purchases wholesale electricity mainly from Territory Generation and\nprovides retail energy products and services to residential, commercial, and industrial\ncustomers in the Northern Territory. As of 30 June 2025, Jacan\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Public Trustee Act 1979\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 4\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Public+Trustee+Act+1979\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- Results of Financial Audits | Other Entities 30 June 2024 Public Trustee for the Northern Territory\nBackground\nThe Public Trustee for the Northern Territory is both a statutory officer appointed by\nthe Administrator and a body corporate established under the Public Trustee Act\n1979. The Office of the Public Trustee is not a stand-alone agency but an\nadministrative unit within the Attorney-General’s Department.\nIn the Northern Territory, the Offices of the Public Trustee and of the Public Guardian\nare joined and the same person fills bot\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- to the Legislative Assembly and supplementary reports any submissions or\ncomments received.\nResponse from the Public Trustee\nThe Public Trustee acknowledges the findings of the Auditor-General. The Public\nTrustee has sought legal advice on the provisions the Public Trustee Act 1979 that\nhave led to the Auditor-General’s finding of non-compliance and the requirement for\nseparate financial statements for the corporate entity, noting this has not previously\nbeen required. Procedures to support the calculation of the management fee and levy\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- non-compliance and the requirement for\nseparate financial statements for the corporate entity, noting this has not previously\nbeen required. Procedures to support the calculation of the management fee and levy\nare being reviewed to ensure compliance with the Public Trustee Act 1979. The\nPublic Trustee notes the Auditor-General’s acknowledgement that there was nil\nfinancial impact on the income statement, net assets and funds under administration\nfrom the remaining matters but has resolved to address these findings for the year\nended 30\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- nancial\nNumber of days after balance\nstatements for its four\ndate to issue audit report\ncommon funds\nBackground\nThe Public Trustee for the Northern Territory is both a statutory officer appointed by\nthe Administrator and a body corporate established under the Public Trustee Act\n1979. The Office of the Public Trustee is not a stand-alone agency but an\nadministrative unit within the Attorney-General’s Department.\nIn the Northern Territory, the Offices of the Public Trustee and of the Public Guardian\nare joined and the same person fills bot\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Cobourg Peninsula Aboriginal Land, Sanctuary and Marine Park Act 1981\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Cobourg+Peninsula+Aboriginal+Land%2C+Sanctuary+and+Marine+Park+Act+1981\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- hat responsibility rests with the Treasurer.\nBackground\nNitmiluk (Katherine Gorge) National Park and Garig Gunak Barlu National Park\n(Cobourg Peninsula Sanctuary and Marine Park) were established under the Nitmiluk\n(Katherine Gorge) National Park Act 1989 and Cobourg Peninsula Aboriginal Land,\nSanctuary and Marine Park Act 1981 respectively.\nApart from establishing the two national parks, Nitmiluk National Park and Garig\nGunak Barlu National Park, the national park boards and their management, the\nlegislation acknowledges and secures the right of Aboriginal people to occupy and\nuse\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- ely.\nApart from establishing the two national parks, Nitmiluk National Park and Garig\nGunak Barlu National Park, the national park boards and their management, the\nlegislation acknowledges and secures the right of Aboriginal people to occupy and\nuse the land. The Cobourg Peninsula Aboriginal Land, Sanctuary and Marine Park\nAct 1981 also provides for the management of adjacent marine areas.\nBoth national parks operate under similar arrangements:\n management plans for each park are set by their respective board\n Parks and Wildlife Commission of the Northern Territory manages the parks i\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- ment directions and future proposals.\nPlans of management for both Nitmiluk and Garig Gunak Barlu National Park are\nmore than 10 years old. Nitmiluk (Katherine Gorge) National Park Act 1989 requires a\nplan of management to be prepared at least every 10 years. The Cobourg Peninsula\nAboriginal Land, Sanctuary and Marine Park Act 1981 does not contain the same\nrequirement, however the period of the plan should not exceed 10 years to ensure\nthat the park is managed in line with its current operational needs.\nAuditor-General’s Report to the Legislative Assembly Page 42 of 64\nNo 1: 2025-26\n\n[\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Government Owned Corporations Act 2001\n\n**Type**: Act\n**Confidence**: high\n**Mentions**: 3\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Government+Owned+Corporations+Act+2001\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- inly:\n▪ manage electricity networks and power systems and provide electricity\nnetwork services\n▪ supply water and collect and treat wastewater\n▪ buy, sell and transport gas.\nPower and Water Corporation is a government owned corporation for the purposes of\nthe Government Owned Corporations Act 2001 and also an agency for the purposes\nof the Public Sector Employment and Management Act 1993, with some\nmodifications.\nAuditor-General’s Report to the Legislative Assembly Page 80 of 108\nNo 5: 2025-26\n\n[page 81]\nResults of Financial Audits | Utilities Sector P\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n- eport date to issue audit report\nBackground\nTerritory Generation was established under the Power Generation Corporation Act\n2014 to mainly generate, acquire and supply electricity.\nTerritory Generation is a government owned corporation for the purposes of the\nGovernment Owned Corporations Act 2001 and an agency for the purposes of the\nPublic Sector Employment and Management Act 1993, with some modifications.\nTerritory Generation owns and operates eight power stations across three regulated\nelectricity gird networks and two remote areas. The power stati\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n- the financial report\ndate to issue audit report\nBackground\nJacana Energy was established under the Power Retail Corporation Act 2014 to\nmainly acquire and supply electricity to consumers.\nJacana Energy is a government owned corporation for the purposes of the\nGovernment Owned Corporations Act 2001 and also an agency for the purposes of\nthe Public Sector Employment and Management Act 1993, with some modifications.\nJacana Energy purchases wholesale electricity mainly from Territory Generation and\nprovides retail energy products and services to residentia\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Auditor-General’s Overview AUDITOR-GENERAL’S OVERVIEW Introduction The Audit Act 1995\n\n**Type**: Act\n**Confidence**: medium\n**Mentions**: 2\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Auditor-General%E2%80%99s+Overview+AUDITOR-GENERAL%E2%80%99S+OVERVIEW+Introduction+The+Audit+Act+1995\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- ry Benefit Scheme 46\nPublic Trustee for the Northern Territory 49\nAppendix A 53\nStatus of audit work program 53\nAppendix B 55\nAbout auditing 55\nAppendix C 61\nRisk rating of audit issues 61\nAppendix D 62\nAbbreviations 62\n\n[page 7]\nResults of Financial Audits | Auditor-General’s Overview\nAUDITOR-GENERAL’S OVERVIEW\nIntroduction\nThe Audit Act 1995 provides a legislative requirement for the Auditor-General to\nreport to the Legislative Assembly at least once each year on matters arising from\naudits.\nThis is the first report of 2025- 26 advising Parliament on the results of financial audits\ncompleted duri\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- s of audit work program 98\nAppendix B 99\nAbout auditing 99\nAppendix C 105\nRisk rating of audit issues 105\nAppendix D 106\nAbbreviations 106\nAuditor-General’s Report to the Legislative Assembly Page 5 of 108\nNo 5: 2025-26\n\n[page 6]\nResults of Financial Audits | Auditor-General’s Overview\nAUDITOR-GENERAL’S OVERVIEW\nIntroduction\nThe Audit Act 1995 provides a legislative requirement for the Auditor-General to\nreport to the Legislative Assembly at least once each year on matters arising from\naudits.\nA core responsibility of the Auditor-General is to audit the financial reports of\npublic sector entities.\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Criminal Property Forfeiture Act 2002\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Criminal+Property+Forfeiture+Act+2002\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- s | Other Entities 30 June 2024 Public Trustee for the Northern Territory\nPublic Trustee for the Northern\nTerritory\nIntroduction\nThe Public Trustee provides estate, trustee and will services and manages property\nthat has been restrained or forfeited under the Criminal Property Forfeiture Act 2002.\nSnapshot\n The Public Trustee administered $79.8 million of funds at 30 June 2024,\nallocated across four investment funds of varying mix of assets and investment\nrisk.\n Almost half of the funds under management was invested in common fund 1,\nwhich is a sing\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- s | Office of the Public Trustee for the Northern Territory\nOffice of the Public Trustee for the\nNorthern Territory\nIntroduction\nThe Public Trustee provides estate, trustee and will services and manages property\nthat has been restrained or forfeited under the Criminal Property Forfeiture Act 2002.\nSnapshot\n▪ The Public Trustee administered $90.3 million allocated across the four\ninvestment funds of varying mix of assets and investment risk.\n▪ Half of the funds under management were invested in a single asset managed\nfund which invested only in cash an\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Desert Knowledge Australia Act 2003\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Desert+Knowledge+Australia+Act+2003\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- 2024 and the audit report was issued on the same day.\nDesert Knowledge\n145\nAustralia received a\nclean audit opinion on Number of days after balance\nthe financial report date to issue audit report\nBackground\nDesert Knowledge Australia was established under the Desert Knowledge Australia\nAct 2003. Its purpose was to encourage learning, research and sustainable\nsocioeconomic development in the desert and arid lands.\nDesert Knowledge Australia manages the Desert Knowledge Precinct, which is\nsituated in Alice Springs on a land leased from the Northern Te\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- esert Knowledge Australia’s financial report included an emphasis of\nmatter relating to going concern and a correction of a prior period error. Both matters are further\nexplained in this chapter.\nBackground\nDesert Knowledge Australia was established under the Desert Knowledge Australia\nAct 2003. Its purpose is to encourage learning, research and sustainable\nsocioeconomic development in the desert and arid lands.\nDesert Knowledge Australia manages the Desert Knowledge Precinct, which is\nsituated in Alice Springs on land leased from the Northern Terri\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Legal Aid Act 1990\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Legal+Aid+Act+1990\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- he audit report was\nissued on the same day.\nLegal Aid Commission 92\nreceived a clean audit\nopinion on the financial Number of days after balance\nreport date to issue audit report\nBackground\nThe Northern Territory Legal Aid Commission was established under the Legal Aid\nAct 1990. The Commission is also registered as a charity with the Australian\nCharities and Not-for-profits Commission.\nThe Commission provides representation services, facilitated resolution processes\nand duty lawyer services for both Territory and Commonwealth law ma\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n- ugh referrals out to private practitioners.\nThe Director of Legal Aid and five out of six commissioners are appointed by the\nresponsible minister. One commissioner is appointed by the Treasurer. The Director\nis, ex officio, a commissioner.\nFinancial reporting\nThe Legal Aid Act 1990 requires the Director to prepare a financial report by\n30 September and forward it to the Auditor-General. The Auditor-General must audit\nthe financial report within two months of receiving it and report to the responsible\nminister.\nThe financial report was s\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Motor Accidents (Compensation) Commission Act 2014\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Motor+Accidents+%28Compensation%29+Commission+Act+2014\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- rt was issued on the same day.\nThe Commission 92\nreceived a clean audit\nopinion on the financial Number of days after balance\nreport date to issue audit report\nBackground\nThe Motor Accidents (Compensation) Commission was established under the Motor\nAccidents (Compensation) Commission Act 2014 when the Territory Insurance Office\nwas sold effective 1 January 2015.\nThe Commission’s functions were to administer the Motor Accidents (Compensation)\nScheme in accordance with the Motor Accidents (Compensation) Act 1979, manage\nthe Motor Accidents (Compensa\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n- 2 million as at 30 June 2025. The increase was due to new claims resulting from\naccidents which took place during the year, the cost of which was estimated at\n$90.2 million, less insurance recoveries of $14.1 million.\nSolvency ratio\nUnder the Motor Accidents (Compensation) Commission Act 2014, the Commission is\nregulated for prudential purposes by the Northern Territory Government and must\nmeet a minimum solvency ratio set at 110%. The actual solvency ratio calculated as\ncapital over liabilities was 156% as 30 June 2025 (2024, 152%).\nChanges to AA\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Museum and Art Gallery of the Northern Territory Act 2014\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Museum+and+Art+Gallery+of+the+Northern+Territory+Act+2014\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- ort was issued on the same day.\n102\nThe Board received a\nclean audit opinion on\nNumber of days after balance\nthe financial report\ndate to issue audit report\nBackground\nThe Board of the Museum and Art Gallery of the Northern Territory was established\nunder the Museum and Art Gallery of the Northern Territory Act 2014.\nThe Board manages and operates:\n▪ Museum and Art Gallery of the Northern Territory at Bullocky Point in Darwin\n▪ Fannie Bay Gaol in Darwin\n▪ Lyons Cottage on Darwin’s Esplanade\n▪ Defence of Darwin Experience at East Point in Darwin\n▪ Museum of Central Austra\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n- st of Alice Springs.\nCollections held at the various sites are recognised as an asset on the balance sheet\nof the Department of People, Sport and Culture.\nThe Director and the members of the Board are appointed by the responsible minister.\nFinancial reporting\nThe Museum and Art Gallery of the Northern Territory Act 2014 requires the Director\nto prepare a financial report by 30 September and forward it to the Auditor-General.\nThe Auditor-General must audit the financial report within two months of receiving it\nand report to the responsible minister.\nA draft financial report w\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Nitmiluk (Katherine Gorge) National Park Act 1989\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 2\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Nitmiluk+%28Katherine+Gorge%29+National+Park+Act+1989\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- uirements of the\nFinancial Management Act. That responsibility rests with the Treasurer.\nBackground\nNitmiluk (Katherine Gorge) National Park and Garig Gunak Barlu National Park\n(Cobourg Peninsula Sanctuary and Marine Park) were established under the Nitmiluk\n(Katherine Gorge) National Park Act 1989 and Cobourg Peninsula Aboriginal Land,\nSanctuary and Marine Park Act 1981 respectively.\nApart from establishing the two national parks, Nitmiluk National Park and Garig\nGunak Barlu National Park, the national park boards and their management, the\nlegislation\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n- k boards are required to prepare plans of management, which detail\nthe objectives of the national park, management directions and future proposals.\nPlans of management for both Nitmiluk and Garig Gunak Barlu National Park are\nmore than 10 years old. Nitmiluk (Katherine Gorge) National Park Act 1989 requires a\nplan of management to be prepared at least every 10 years. The Cobourg Peninsula\nAboriginal Land, Sanctuary and Marine Park Act 1981 does not contain the same\nrequirement, however the period of the plan should not exceed 10 years to ensure\nthat the\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Aboriginal Land Rights (Northern Territory) Act 1976\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Aboriginal+Land+Rights+%28Northern+Territory%29+Act+1976\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- nd the Parks and Wildlife Commission.\nThe membership of the Cobourg Peninsula Sanctuary and Marine Park Board\nincludes representatives of four traditional owners’ groups. An inquiry into the\nownership of the Cobourg Peninsula under the Aboriginal Land Rights (Northern\nTerritory) Act 1976 (Cth) identified a fifth group of traditional owners. This finding\ncreates an inconsistency between the Commonwealth and Territory legislation and\nuntil that matter is resolved, there is a significant doubt about the Cobourg Peninsula\nSanctuary and Marine Par\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Australian Charities and Not-for-profit Commission Act 2012\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Australian+Charities+and+Not-for-profit+Commission+Act+2012\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- heir financial\nreports in accordance with their enabling legislation as well as the requirements of\nthe Higher Education Support Act 2003 (Cth).\nBecause they are registered charities, they are also required to report in accordance\nwith the requirements of the Australian Charities and Not-for-profit Commission Act\n2012 (Cth), including Division 60 of the Australian Charities and Not-for-profit\nCommission Regulations 2022 (Cth).\nAuditor-General’s Report to the Legislative Assembly Page 17 of 64\nNo 1: 2025-26\n\n[page 18]\nResults of Financial Audits | Higher Education and VET S\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Australian Charities and Not-for-profit Commission Regulations 2022\n\n**Type**: Regulation\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Australian+Charities+and+Not-for-profit+Commission+Regulations+2022\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- of\nthe Higher Education Support Act 2003 (Cth).\nBecause they are registered charities, they are also required to report in accordance\nwith the requirements of the Australian Charities and Not-for-profit Commission Act\n2012 (Cth), including Division 60 of the Australian Charities and Not-for-profit\nCommission Regulations 2022 (Cth).\nAuditor-General’s Report to the Legislative Assembly Page 17 of 64\nNo 1: 2025-26\n\n[page 18]\nResults of Financial Audits | Higher Education and VET Sector\nAudit observations\nWe found errors in accounting for government grants in the financial reports of\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Australian Securities and Investments Commission Act 2001\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Australian+Securities+and+Investments+Commission+Act+2001\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- uditing frameworks\nFinancial statements audits are conducted in accordance with Australian Auditing\nStandards. Those standards are issued by the Australian Auditing and Assurance\nStandards Board (the Board), a Commonwealth statutory body established under the\nAustralian Securities and Investments Commission Act 2001. Auditing Standards\nissued by the Board have the force of law in respect of audits of corporations that fall\nwithin the ambit of the Corporations Act 2001, while the Audit Act 1995 also requires\nthat the Auditor-General has regard to those standards.\nThe TAFR\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pages.jsonl`\n\n### Batchelor Institute of Indigenous Tertiary Education Act 1999\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Batchelor+Institute+of+Indigenous+Tertiary+Education+Act+1999\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- report on the Batchelor Institute of Indigenous Tertiary Education’s financial report\nincluded an emphasis of matter relating to a correction of prior period error.\nBackground\nThe Batchelor Institute of Indigenous Tertiary Education was established under the\nBatchelor Institute of Indigenous Tertiary Education Act 1999 .\nBatchelor Institute provides training and further education, higher education and\nresearch services for Aboriginal Australians and Torres Strait Islanders.\nFinancial reporting\nThe Director must prepare the financial report within three months after the end\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Charles Darwin University Act 2003\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Charles+Darwin+University+Act+2003\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- ed on 5 June 2025 and the audit report was issued on the same day.\nThe University received 156\na clean audit opinion on\nNumber of days after balance\nthe financial report\ndate to issue audit report\nBackground\nCharles Darwin University was established under the Charles Darwin University Act\n2003. The University controls the Menzies School of Health Research. It also\ncontrolled Bridging the Gap Foundation Limited until it ceased operating and was\nderegistered during 2024.\nThe University provides both higher education and vocational education and train\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Construction Industry Long Service Leave and Benefits Act 2005\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Construction+Industry+Long+Service+Leave+and+Benefits+Act+2005\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- rtified by the Board on 15 October 2025 and the a udit\nreport was issued on the same day.\n107\nNT Build received a\nclean audit opinion on\nNumber of days after balance\nthe financial report\ndate to issue audit report\nBackground\nNT Build was established under the Construction Industry Long Service Leave and\nBenefits Act 2005 to enable workers in the building and construction sectors to accrue\nlong service entitlements.\nIn most sectors, eligible employees become entitled to long service leave after a\nminimum continuous period of employment, generally of 10 years . Pro rata provisi\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Darwin Waterfront Corporation Act 2006\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Darwin+Waterfront+Corporation+Act+2006\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- nd the audit report was issued on the same day.\nDarwin Waterfront 107\nCorporation received a\nclean audit opinion on Number of days after balance\nthe financial report date to issue audit report\nBackground\nDarwin Waterfront Corporation was established under the Darwin Waterfront\nCorporation Act 2006 to develop, manage and service the Waterfront Precinct.\nThe Precinct includes the Darwin Convention Centre, developed through a Public\nPrivate Partnership arrangement, and other residential, commercial and recreational\nfacilities.\nThe Corporation entered into\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Fair Work Act 2009\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Fair+Work+Act+2009\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- on in\n2024-25. This makes payroll services one of the most critical functions managed by\nthe Department of Corporate and Digital Development (DCDD) .\nNorthern Territory public sector employees are covered by enterprise agreements\nnegotiated and made under the Fair Work Act 2009 (Cth). There were 11 enterprise\nagreements relevant to public sector employees, including the three g overnment\nowned corporations at the time of the audit.\nDuring 2023, DCDD processed back payments for 10,139 full time equivalent public\nsector employees (app\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pages.jsonl`\n\n### Higher Education Support Act 2003\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Higher+Education+Support+Act+2003\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- report to the responsible ministers\non the financial reports by 30 June each year.\nEntities in the higher education and VET sector are required to prepare their financial\nreports in accordance with their enabling legislation as well as the requirements of\nthe Higher Education Support Act 2003 (Cth).\nBecause they are registered charities, they are also required to report in accordance\nwith the requirements of the Australian Charities and Not-for-profit Commission Act\n2012 (Cth), including Division 60 of the Australian Charities and Not-for-profit\nC\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Land Claim Under the Cobourg Peninsula Aboriginal Land and Sanctuary Act 1981\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Land+Claim+Under+the+Cobourg+Peninsula+Aboriginal+Land+and+Sanctuary+Act+1981\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- e national parks and how the income was\ndistributed by the Department, then a special purpose financial report or an acquittal\nreport by the Department to the national park boards may be a more fitting way of\nreporting than the current reporting arrangements.\nLand Claim\nUnder the Cobourg Peninsula Aboriginal Land and Sanctuary Act 1981, the land that\nwas subject to the Land Claim No. 6 was vested in the Cobourg Peninsula Sanctuary\nLand Trust and managed jointly by the Cobourg Peninsula Sanctuary and Marine\nPark Board and the Parks and Wildlife Commission.\nThe membership of the Cobourg Penin\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Land Development Corporation Act 2003\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Land+Development+Corporation+Act+2003\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- and the audit report was issued on the same day.\nLand Development 84\nCorporation received a\nclean audit opinion on Number of days after balance\nthe financial report date to issue audit report\nBackground\nThe Land Development Corporation was established by the Land Development\nCorporation Act 2003. The Corporation was initially set up as an agency under the\nFinancial Management Act 1995 and Public Sector Employment and Management Act\n1993 but was later declared a government business division. As a result, it does not\nreceive budget appropriation and is\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Menzies School of Health Research Act 1985\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Menzies+School+of+Health+Research+Act+1985\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- 19 May 2025 and the audit report was issued on the same day.\nMenzies received a 139\nclean audit opinion on\nNumber of days after balance\nthe financial report\ndate to issue audit report\nBackground\nThe Menzies School of Health Research was established under the Menzies School\nof Health Research Act 1985. Charles Darwin University has two representatives on\nthe board and the right to nominate a further five members of a 13-member board.\nApart from research into critical health issues and life-threatening illnesses impacting\npredominantly people living in the\n  Source: `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl`\n\n### Motor Accidents (Compensation) Act 1979\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Motor+Accidents+%28Compensation%29+Act+1979\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- under the Motor\nAccidents (Compensation) Commission Act 2014 when the Territory Insurance Office\nwas sold effective 1 January 2015.\nThe Commission’s functions were to administer the Motor Accidents (Compensation)\nScheme in accordance with the Motor Accidents (Compensation) Act 1979, manage\nthe Motor Accidents (Compensation) Fund from which benefits are paid and promote\nroad safety.\nThe Scheme claims are administered by a general insurer under a contract.\nThe Scheme is funded by Northern Territory motorists through a portion of their mot\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Northern Territory Treasury Corporation Act 1994\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Northern+Territory+Treasury+Corporation+Act+1994\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- tified on 19 September 2025 and the audit report was issued on the same day.\nThe Corporation 81\nreceived a clean audit\nopinion on the financial Number of days after balance\nreport date to issue audit report\nBackground\nThe Corporation was established under the Northern Territory Treasury Corporation\nAct 1994 to borrow or raise money and to loan money to Northern Territory public\nsector entities. It has the power to issue debentures, bonds and other securities and\nhas the same legal capacity, powers and authorities as a company under the\nCorporations Act 2001 (Cth\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Power Generation Corporation Act 2014\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Power+Generation+Corporation+Act+2014\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- ed on 1 September 2025 and the audit report was issued on the same day.\nThe Corporation 63\nreceived a clean audit\nopinion on the financial Number of days after balance\nreport date to issue audit report\nBackground\nTerritory Generation was established under the Power Generation Corporation Act\n2014 to mainly generate, acquire and supply electricity.\nTerritory Generation is a government owned corporation for the purposes of the\nGovernment Owned Corporations Act 2001 and an agency for the purposes of the\nPublic Sector Employment and Management Act 1993, w\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Power Retail Corporation Act 2014\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Power+Retail+Corporation+Act+2014\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- was\ncertified on 27 August 2025 and the audit report was issued on the same day.\n58\nJacana Energy received\na clean audit opinion on\nNumber of days after balance\nthe financial report\ndate to issue audit report\nBackground\nJacana Energy was established under the Power Retail Corporation Act 2014 to\nmainly acquire and supply electricity to consumers.\nJacana Energy is a government owned corporation for the purposes of the\nGovernment Owned Corporations Act 2001 and also an agency for the purposes of\nthe Public Sector Employment and Management Act 1993,\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Power and Water Corporation Act 1987\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Power+and+Water+Corporation+Act+1987\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- September 2025 and the audit report was issued on the same day.\nThe Corporation 84\nreceived a clean audit\nopinion on the financial Number of days after balance\nreport date to issue audit report\nBackground\nPower and Water Corporation was established under the Power and Water\nCorporation Act 1987 to mainly:\n▪ manage electricity networks and power systems and provide electricity\nnetwork services\n▪ supply water and collect and treat wastewater\n▪ buy, sell and transport gas.\nPower and Water Corporation is a government owned corporation for the purposes o\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Public Sector Employment Management Act 1993\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Public+Sector+Employment+Management+Act+1993\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-3-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- in\ndischarging its responsibilities as they relate to risk management and external audit.\nThe Financial Management Act 1995 renders chief executive officers of government\ndepartments solely responsible for their financial management, including internal\naudit. The Public Sector Employment Management Act 1993 requires chief executive\nofficers to manage and provide strategic leadership to their department .\nTherefore, audit committees in the public sector play an important role in assisting\nchief executive officers in discharging their responsibilities related to t\n  Source: `other-pdfs/report-to-the-legislative-assembly-3-2025-26.pages.jsonl`\n\n### Public Trustee Regulations 1979\n\n**Type**: Regulation\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Public+Trustee+Regulations+1979\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- changes in net assets attributable to Moderate\ninvestors\nThe Public Trustee may charge each common fund a management fee and must\ncharge each common fund a levy in accordance with the Public Trustee Act. Both the\nlevy and management fee were prescribed by the Public Trustee Regulations 1979 as\nset percentages of the value of the common fund. The current practice is that the\nmanagement fee is the residual amount after applying the levy and administration and\ncustodian fees paid to the investment manager. We recommend that the Public\nTrustee seeks\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n### Treasurer’s Directions, Procurement Act 1995\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Treasurer%E2%80%99s+Directions%2C+Procurement+Act+1995\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- ons or other suitable evidence, the adequacy of the\nsystems developed by Accountable Officers to achieve compliance with their\naccountability and control requirements.\nPrescribed accountability requirements are identified in the Financial Management\nAct 1995, Treasurer’s Directions, Procurement Act 1995, and in other whole of\ngovernment service wide policies, such as those relating to travel or corporate credit\ncards.\nAuditor-General’s Report to the Legislative Assembly Page 44 of 90\nNo 4: 2025-26\n\n[page 45]\nResults of Financial Audits Assurance Activities i\n  Source: `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pages.jsonl`\n\n### Under the Construction Industry Long Service Leave and Benefits Act 2005\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://legislation.nt.gov.au/Search?searchText=Under+the+Construction+Industry+Long+Service+Leave+and+Benefits+Act+2005\n\n**Sources**:\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n**Evidence contexts**:\n- ice credits for each\n220 days of qualifying services.\nNT Build is governed by a board of at least five but not more than seven members\nappointed by the responsible minister. The scheme had 71 thousand registered\nmembers as at 30 June 2025.\nFinancial reporting\nUnder the Construction Industry Long Service Leave and Benefits Act 2005 , NT Build\nmust prepare financial statements and submit them to the Auditor -General by\n31 August and the Auditor-General must audit the financial statements by 31 October\neach year. The financial statements must be included in an annual report which must\nbe\n  Source: `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl`\n\n## Files Scanned\n\n- `pages/about.html` (page)\n- `pages/contact.html` (page)\n- `pages/homepage.html` (page)\n- `pages/publications-index.html` (page)\n- `other-pdfs/report-to-the-legislative-assembly-1-2025-26.pages.jsonl` (pdf_pages)\n- `other-pdfs/report-to-the-legislative-assembly-3-2025-26.pages.jsonl` (pdf_pages)\n- `other-pdfs/report-to-the-legislative-assembly-4-2025-26.pages.jsonl` (pdf_pages)\n- `other-pdfs/report-to-the-legislative-assembly-5-2025-26.pages.jsonl` (pdf_pages)\n- `other-pdfs/report-to-the-legislative-assembly-6-2025-26.pages.jsonl` (pdf_pages)",
  "global_initiatives_md": null,
  "strategy": {
    "reporting_period": "2024-25",
    "corporate_plan_period": "2025-26",
    "vision": null,
    "vision_source_page": null,
    "purposes": null,
    "purposes_source_page": null,
    "how_we_deliver": null,
    "how_we_deliver_source_page": null,
    "government_priorities": [],
    "outcomes": [
      {
        "name": "Outcome 1: Financial Audits",
        "description": "To provide assurance on the financial reports of government entities to ensure transparency, accountability, and public trust.",
        "key_activities": [
          "Conducting financial audits",
          "Ensuring compliance with accounting standards"
        ],
        "source_page": 7
      }
    ],
    "values": [
      "Integrity",
      "Accountability",
      "Transparency"
    ],
    "values_framework_name": "NT Auditor-General's Office Values",
    "kpi_targets_2025_26": [
      {
        "code": "FA01",
        "measure": "Timely issuance of audit reports",
        "target": "Within 100 days after balance date",
        "source_page": 9
      },
      {
        "code": "FA02",
        "measure": "Percentage of clean audit opinions",
        "target": "100%",
        "source_page": 8
      }
    ],
    "kpi_results_2024_25": [
      {
        "code": "FA01",
        "measure": "Timely issuance of audit reports",
        "result": "Average of over 6 months",
        "status": "Not achieved",
        "source_page": 9
      },
      {
        "code": "FA02",
        "measure": "Percentage of clean audit opinions",
        "result": "100%",
        "status": "Achieved",
        "source_page": 8
      }
    ],
    "_source_urls": {
      "annual_report_url": "",
      "corporate_plan_url": ""
    }
  },
  "ideas": [
    {
      "entity_id": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-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 5]\nResults of Financial Audits | Auditor-General’s Overview\nContents\nAuditor-General’s Overview 6\nAudit of the Treasurer’s Annual Financial Report 9\nAnalysis of the Treasurer’s Annual financial Report 20\nAssurance Activities in Government Departments 41\nManual Payroll Calculations 61\nAppendix A 79\nStatus of audit work program 79\nFinancial audits 79\nOther financial audits 79\nNon-financial audits 79\nAppendix B 81\nAppendix C 84\nEnd of year review findings by theme 84\nAppendix D 87\nRisk rating of audit issues 87\nAppendix E 88\nAbbreviations 88\nAuditor-General’s Report to the Legislative Assembly Page 5 of 90\nNo 4: 2025-26",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / assurance teams",
      "source": "other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.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": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-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 5]\nResults of Financial Audits | Auditor-General’s Overview\nContents\nAuditor-General’s Overview 6\nAudit of the Treasurer’s Annual Financial Report 9\nAnalysis of the Treasurer’s Annual financial Report 20\nAssurance Activities in Government Departments 41\nManual Payroll Calculations 61\nAppendix A 79\nStatus of audit work program 79\nFinancial audits 79\nOther financial audits 79\nNon-financial audits 79\nAppendix B 81\nAppendix C 84\nEnd of year review findings by theme 84\nAppendix D 87\nRisk rating of audit issues 87\nAppendix E 88\nAbbreviations 88\nAuditor-General’s Report to the Legislative Assembly Page 5 of 90\nNo 4: 2025-26",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / assurance teams",
      "source": "other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.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": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-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": "2024 2023\n$’000 $’000\nResearch staff employee expense  29 737 27 595\nEducation and training staff employee expense  1 697 1 262\nOther staff employee expense  4 110 4 558\nTotal employee expenses  35 244 33 415\nFTE FTE\nResearch staff employee expense  273 249\nEducation and training staff employee expense  8 7\nOther staff employee expense  35 27\nTotal staff  316 283\nOther operating expenses increased only marginally.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "APS staff / executives",
      "source": "other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.pdf)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Sensitive information leakage",
        "Inconsistent quality of generated drafts"
      ]
    },
    {
      "entity_id": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-Office",
      "category": "Staff Productivity",
      "scale": "large",
      "title": "Department-wide knowledge and briefing platform",
      "idea": "Build a secure knowledge platform that lets staff search, summarise, and cite approved departmental material.",
      "quote": "2024 2023\n$’000 $’000\nResearch staff employee expense  29 737 27 595\nEducation and training staff employee expense  1 697 1 262\nOther staff employee expense  4 110 4 558\nTotal employee expenses  35 244 33 415\nFTE FTE\nResearch staff employee expense  273 249\nEducation and training staff employee expense  8 7\nOther staff employee expense  35 27\nTotal staff  316 283\nOther operating expenses increased only marginally.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "APS staff / executives",
      "source": "other-pdfs/report-to-the-legislative-assembly-1-2025-26.pdf (https://ago.nt.gov.au/media/documents/la-reports/report-to-the-legislative-assembly-1-2025-26.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": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-Office",
      "category": "Procurement & Delivery",
      "scale": "small",
      "title": "Procurement lessons library for repeat purchases",
      "idea": "Capture reusable procurement clauses, market lessons, supplier performance notes, and common evaluation criteria.",
      "quote": "Status of prior year audit issues Risk rating Status\nNon-compliance with reporting obligations Significant Partly resolved\nPresentation of Management Fee and Levy High Resolved\nCalculation method of Management Fee and Levy High Partly resolved\nReclassification of distribution receivable and\nHigh Resolved\ninvestment\nRecording of redemption and transfers between\nHigh Resolved\ncommon funds\nReconciliation of the investment roll-forwards Moderate Resolved\nFinancial analysis\nCommon Common Common Common\nFund 1 Fund 2 Fund 3 Fund 4\n2024-25 2024-25 2024-25 2024-25\n$’000 $’000 $’000 $’000\nFunds under administration 46,116^ 8,701 14,326 21,191\nInvestment returns 2,016* 607 1,428 2,292\nAverage investment return 4.4% 7.0% 10.0% 10.8%\nManagement fees and levy 900 133 264 365\n^ Includes undistributed surplus of $0.6 million.\n* Includes rent from an investment property in Coonawarra Road, Winnellie.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Delivery teams / suppliers",
      "source": "other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.pdf)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    },
    {
      "entity_id": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-Office",
      "category": "Procurement & Delivery",
      "scale": "large",
      "title": "Portfolio delivery office for major investments",
      "idea": "Stand up a portfolio delivery office that tracks benefits, risks, dependencies, procurement, and delivery confidence.",
      "quote": "Status of prior year audit issues Risk rating Status\nNon-compliance with reporting obligations Significant Partly resolved\nPresentation of Management Fee and Levy High Resolved\nCalculation method of Management Fee and Levy High Partly resolved\nReclassification of distribution receivable and\nHigh Resolved\ninvestment\nRecording of redemption and transfers between\nHigh Resolved\ncommon funds\nReconciliation of the investment roll-forwards Moderate Resolved\nFinancial analysis\nCommon Common Common Common\nFund 1 Fund 2 Fund 3 Fund 4\n2024-25 2024-25 2024-25 2024-25\n$’000 $’000 $’000 $’000\nFunds under administration 46,116^ 8,701 14,326 21,191\nInvestment returns 2,016* 607 1,428 2,292\nAverage investment return 4.4% 7.0% 10.0% 10.8%\nManagement fees and levy 900 133 264 365\n^ Includes undistributed surplus of $0.6 million.\n* Includes rent from an investment property in Coonawarra Road, Winnellie.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Delivery teams / suppliers",
      "source": "other-pdfs/report-to-the-legislative-assembly-5-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0010/1573174/report-to-the-legislative-assembly-5-2025-26.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": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-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": "Why is tracking internal audit performance important?\n▪ Delays in audit completion result in a backlog of unaddressed issues, leaving\ndepartments exposed to critical, unmitigated risks for extended periods.\n▪ The internal audit function cannot systematically identify its own areas for\ndevelopment, improve efficiency, or adapt its strategy to better meet\norganisational needs without data-driven insights into its performance.\n▪ Funds allocated for internal audit, whether for staffing or outsourcing, may not be\ndeployed in the most efficient or effective manner, potentially leading to under -\nresourced critical areas.\n▪ A lack of consistent reporting on costs and performance against the audit plan\nseverely limits the audit committee’s ability to effectively oversee, challenge\nresource requests, and assess the value of internal audit.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / Parliament / public",
      "source": "other-pdfs/report-to-the-legislative-assembly-3-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0019/1556011/report-to-the-legislative-assembly-3-2025-26.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": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-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": "Why is tracking internal audit performance important?\n▪ Delays in audit completion result in a backlog of unaddressed issues, leaving\ndepartments exposed to critical, unmitigated risks for extended periods.\n▪ The internal audit function cannot systematically identify its own areas for\ndevelopment, improve efficiency, or adapt its strategy to better meet\norganisational needs without data-driven insights into its performance.\n▪ Funds allocated for internal audit, whether for staffing or outsourcing, may not be\ndeployed in the most efficient or effective manner, potentially leading to under -\nresourced critical areas.\n▪ A lack of consistent reporting on costs and performance against the audit plan\nseverely limits the audit committee’s ability to effectively oversee, challenge\nresource requests, and assess the value of internal audit.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / Parliament / public",
      "source": "other-pdfs/report-to-the-legislative-assembly-3-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0019/1556011/report-to-the-legislative-assembly-3-2025-26.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": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-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 59]\nResults of Financial Audits Assurance Activities in Government Departments\nShared services\nShared\nServices\nAgency End of\nTAFR\nControls Year\nAudits Reviews\nFinancial\nStatements\nAudits\nThe table below shows the number of findings reported to the Department of\nCorporate and Digital Development as the department responsible for shared\nservices and systems:\nTable 4: Number of audit findings from shared services reviews by risk rating\nArea of review H^ M^^ L^^^ Total\nAPEX budget and reporting system - - 1 1\nCommon infrastructure for key financial systems 1 - - 1\nShared services – end of year review 1 - - 1\nInformation Technology control environment (ITCE) - 3 2 5\nGovernment Accounting System (GAS) - 4 1 5\nPersonnel Information and Payroll System (PIPS) - 3 2 5\nTotal number of audit findings 2 10 6 18\n^ High risk rating ^^ Moderate risk rating ^^^ Low risk rating",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / service users",
      "source": "other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.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": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-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 59]\nResults of Financial Audits Assurance Activities in Government Departments\nShared services\nShared\nServices\nAgency End of\nTAFR\nControls Year\nAudits Reviews\nFinancial\nStatements\nAudits\nThe table below shows the number of findings reported to the Department of\nCorporate and Digital Development as the department responsible for shared\nservices and systems:\nTable 4: Number of audit findings from shared services reviews by risk rating\nArea of review H^ M^^ L^^^ Total\nAPEX budget and reporting system - - 1 1\nCommon infrastructure for key financial systems 1 - - 1\nShared services – end of year review 1 - - 1\nInformation Technology control environment (ITCE) - 3 2 5\nGovernment Accounting System (GAS) - 4 1 5\nPersonnel Information and Payroll System (PIPS) - 3 2 5\nTotal number of audit findings 2 10 6 18\n^ High risk rating ^^ Moderate risk rating ^^^ Low risk rating",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / service users",
      "source": "other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.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": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-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": "Failure to manage excessive leave may result in:\n▪ occupational, health and safety implications\n▪ non-compliance with industrial agreements\nAuditor-General’s Report to the Legislative Assembly Page 56 of 90\nNo 4: 2025-26",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Regulated entities / policy teams",
      "source": "other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.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": "NT-NT-Auditor-General's-Office",
      "entity_name": "NT Auditor-General's Office",
      "folder_name": "NT-Auditor-General-s-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": "Failure to manage excessive leave may result in:\n▪ occupational, health and safety implications\n▪ non-compliance with industrial agreements\nAuditor-General’s Report to the Legislative Assembly Page 56 of 90\nNo 4: 2025-26",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Regulated entities / policy teams",
      "source": "other-pdfs/report-to-the-legislative-assembly-4-2025-26.pdf (https://ago.nt.gov.au/__data/assets/pdf_file/0011/1573175/report-to-the-legislative-assembly-4-2025-26.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"
      ]
    }
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