[1] Joint Committee of Public Accounts and Audit, Report 386: Review of the Auditor-General Act 1997, p 2.
[2] Joint Committee of Public Accounts, Report 296, The Auditor-General: Ally of the People and Parliament, p 13.
[3] Joint Committee of Public Accounts, Report 296, The Auditor-General: Ally of the People and Parliament, p 3.
[4] Joint Committee of Public Accounts, Report 346: Guarding the Independence of the Auditor-General, p 5.
[5] Joint Committee of Public Accounts, Report 296, The Auditor-General: Ally of the People and Parliament, p xvii.
[6] Joint Committee of Public Accounts, Report 331: An Advisory Report on the Financial Management and Accountability Bill 1994, the Commonwealth Authorities and Companies Bill 1994 and the Auditor-General Bill 1994, and on a Proposal to Establish an Audit Committee of Parliament, p 1.
[7] Joint Committee of Public Accounts, Report 346: Guarding the Independence of the Auditor-General, p 5.
[8] Joint Committee of Public Accounts, Report 346: Guarding the Independence of the Auditor-General, p vii.
[9] Joint Committee of Public Accounts, Report 346: Guarding the Independence of the Auditor-General, p xii.
[10] Joint Committee of Public Accounts and Audit, Report 386: Review of the Auditor-General Act 1997, p 2.
[11] Joint Committee of Public Accounts and Audit, Report 386: Review of the Auditor-General Act 1997, p 3.
[12] Joint Committee of Public Accounts and Audit, Report 386: Review of the Auditor-General Act 1997, p 5.
[13] Joint Committee of Public Accounts and Audit, Report 386: Review of the Auditor-General Act 1997, p 7.
[14] Auditor-General Amendment Bill 2008, Explanatory Memorandum, p 1.
[15] See Department of Finance and Deregulation, Campaign Advertising by Australian Government Departments and Agencies.
[16] Joint Committee of Public Accounts and Audit, Report 386: Review of the Auditor-General Act 1997, p 1.
[1] In a financial statement audit, the auditor’s objective is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. Extracted from Australian National Audit Office, Occasional Paper, Panel Discussion: Performance Audit Reports – An Auditor-General’s Perspective, March 2007, p 3.
[2] In a performance audit, the auditor’s objective is to express an opinion whether, in all material respects, the administration of a particular programme or entity has been carried out economically and/or efficiently and/or effectively. Extracted from Australian National Audit Office, Occasional Paper, Panel Discussion: Performance Audit Reports – An Auditor-General’s Perspective, March 2007, p 3.
[3] Australian National Audit Office, Assurance Activities, viewed at http://www.anao.gov.au/director/publications/AG_Assurance.cfm on 20 May 2010.
[4] Australian National Audit Office, sub 3, p 1.
[5] Mr Ian McPhee PSM, transcript, 22 June 2009, p 18.
[6] The Australasian Council of Auditors-General (ACAG) is an association established by Auditors-General in 1993 to provide mutual support and share information. Membership is open to the Auditors-General of all audit jurisdictions in Australia, New Zealand, Fiji and Papua New Guinea. For the purposes of preparing its submission to this inquiry ACAG canvassed the views of all Australian members with the exception of the Commonwealth Auditor-General.
[7] Australasian Council of Auditors-General, sub 8, npn.
[8] Mr Geoff Wilson, transcript, 11 March 2009, public hearing for the JCPAA’s inquiry into the role of the Auditor General in scrutinising government advertising, p 9.
[9] Professor John Wanna, transcript, 22 June 2009, p 31.
[10] Section 20 of the Auditor-General Act 1997 (Cth).
[11] Australasian Council of Auditors-General, sub 8, npn.
[12] See submissions 3, 6 and 8.
[13] Australian National Audit Office, sub 3, p 1.
[14] Sections 32 and 33 relate to the power of the Auditor-General to obtain information, and access to premises respectively.
[15] Subsection 31(a) of the Auditor-General Act 1997 (Cth).
[16] Australasian Council of Auditors-General, sub 8, npn.
[17] Professor John Wanna, transcript, 22 June 2009, p 31.
[18] Mr Ian McPhee PSM, transcript 22 June 2009, p 17-18.
[19] Australasian Council of Auditors-General, sub 8, npn.
[20] Australian National Audit Office, sub 3, p 10.
[21] Defence Materiel Organisation, sub 6, p 1.
[22] See Australian National Audit Office, sub 3, p 2.
[1] Australian National Audit Office, sub 3, cover letter.
[2] Professor John Wanna, transcript, 22 June 2009, p 31.
[3] Joint Committee of Public Accounts, Report 296, The Auditor-General: Ally of the People and Parliament, p 107.
[4] Government response to Joint Committee of Public Accounts, Report 296, The Auditor-General: Ally of the People and Parliament, p 11.
[5] Joint Committee of Public Accounts, Report 346, Guarding the independence of the Auditor-General, p 21.
[6] The Hon John Fahey, Second Reading Speech, House of Representatives Hansard, 12 December 1996, p 8341.
[7] Subsections 16(3) and 17(3) of the Auditor-General Act 1997 (Cth).
[8] Australian National Audit Office, sub 3, p 5.
[9] Mr Ian McPhee PSM, transcript, 22 June 2009, p 17.
[10] Viewed at the Department of Finance and Deregulation http://www.finance.gov.au/property/gbe/index.html on 25 May 2010.
[11] Australian National Audit Office, sub 3, p 5.
[12] The Hon Dr Bob Such, sub 2, p 1.
[13] Defence Materiel Organisation, sub 6, p 1.
[14] Australasian Council of Auditors-General, sub 8, npn.
[15] Viewed at Department of Broadband, Communications and the Digital Economy, http://www.dbcde.gov.au/broadband/national_broadband_network on 22 January 2010.
[16] Mr Ian McPhee PSM, transcript, 19 October 2009, p 5.
[17] Mr Ian McPhee PSM, transcript, 19 October 2009, p 5.
[18] Australian National Audit Office, sub 3.1, p 1.
[19] Australian National Audit Office, sub 3.4, npn.
[20] Australian National Audit Office, Report 23 2006-07, Application of the Outcomes and Outputs Framework, 2006-07, p 25.
[21] Senator Andrew Murray, Review of Operation Sunlight: Overhauling Budgetary Transparency, pp 88-89.
[22] Australian National Audit Office, Report 23 2006-07, Application of the Outcomes and Outputs Framework, 2006-07, p 25.
[23] Australian National Audit Office, sub 3, p 4.
[24] Mr Ian McPhee PSM, transcript, 16 September 2009, p 15.
[25] Australian National Audit Office, sub 3, p 4.
[26] Australian National Audit Office, Report 23 2006-07, Application of the Outcomes and Outputs Framework, 2006-07, p 25.
[27] Australian National Audit Office, Report 23 2006-07, Application of the Outcomes and Outputs Framework, 2006-07, p 25-26.
[28] Australian National Audit Office, sub 3, p 4.
[29] Australasian Council of Auditors General, sub 8, npn.
[30] Mr Ian McPhee PSM, transcript, 8 February 2010, pp 7-8.
[31] Dr Andrew Pope, transcript, 8 February 2010, p 7.
[32] Australian National Audit Office, sub 3, p 4.
[33] Mr Ian McPhee PSM, transcript, 16 September 2009, p 15.
[34] Mr Ian McPhee PSM, transcript, 16 September 2009, p 15.
[35] Australian National Audit Office, sub 3.4, npn.
[36] Australian National Audit Office, sub 3, p 11-12.
[37] Mr Ian McPhee PSM, transcript, 16 September 2009, p 16.
[38] Australian National Audit Office, sub 3, p 4.
[39] Australian National Audit Office, sub 3.4, npn.
[40] Mr Ian McPhee PSM, transcript, 16 September 2009, p 16.
[41] Mr Ian McPhee PSM, transcript, 8 February 2010, p 32.
[42] Each year, the JCPAA advises the Auditor-General on those areas which the Parliament particularly believes need to be audited. The JCPAA performs this function by writing to all other parliamentary committees asking for their advice on any programs or functions within their portfolio area they believe should be audited. Those suggestions are then forwarded to the Auditor-General for his consideration in preparing his work program for the next financial year. By law the Auditor-General is free to reject proposed audit topics. However, he responds to all proposals so that committees can be advised of the status of their suggestions.
[43] Australian National Audit Office, sub 3.4, npn.
[44] Viewed at University of Sydney, Office of General Counsel http://www.usyd.edu.au/generalcounsel/faq/professional_privilege.shtml on 29 July 2009.
[45] Viewed at University of Sydney, Office of General Counsel http://www.usyd.edu.au/generalcounsel/faq/professional_privilege.shtml on 29 July 2009.
[46] Australian National Audit Office, sub 3, p 2.
[47] Australian National Audit Office, sub 3, p 3; see also sub 3.3, npn.
[48] Australian National Audit Office, sub 3, p 3.
[49] Mr Russell Coleman, transcript, 16 September 2009, p 5.
[50] Mr Russell Coleman, transcript, 16 September 2009, p 5.
[51] Mr Ian McPhee PSM, 16 September 2009, pp 4.
[52] See transcripts, 22 June 2009, p 16 and transcript 16 September 2009, p 6.
[53] Australian National Audit Office, sub 3.3, npn.
[54] Australian National Audit Office, sub 3.2, p 4.
[55] See Australian National Audit Office, sub 3.2, pp 4-5.
[56] Australian National Audit Office, sub 3.2, p 5.
[57] See discussion in transcript, 16 September 2009, pp 8-9.
[58] Mr Ian McPhee PSM, transcript, 16 September 2009, p 7.
[59] Subsections 37(1)-(2) of the Auditor-General Act 1997 (Cth).
[60] Australian National Audit Office, supplementary sub 3.9, npn.
[61] Mr Ian McPhee PSM, transcript, 16 September 2009, p 10.
[62] See transcript 16 September 2009, p 10.
[63] Australian National Audit Office, supplementary sub 3.3, npn.
[64] Mr Russell Coleman, transcript, 8 February 2010, p 18.
[65] Mr Pat Barrett AO, sub 1, p 1.
[66] Mr McPhee PSM, transcript, 19 October 2010, p 21.
[67] Australian National Audit Office, 2009-10 Portfolio Budget Statements, p 99.
[68] Australian National Audit Office, sub 3, p 3.
[69] Australian National Audit Office, sub 3, p 3.
[70] Australian National Audit Office, sub 3, p 3.
[71] Australian National Audit Office, sub 3, p 3.
[72] Australian National Audit Office, sub 3, p 4.
[73] Australian National Audit Office, sub 3, p 4
[74] Mr Ian McPhee PSM, transcript, 19 October 2009, p 26.
[75] Australian National Audit Office, sub 3.4, npn.
[76] Mr Russell Coleman, transcript, 19 October 2009, p 21.
[77] Subsections 23(1)-(2) of the Auditor-General Act 1997 (Cth).
[78] Australian National Audit Office, sub 3, p 2.
[79] Australian National Audit Office, sub 3, p 2; Mr Russell Coleman, transcript, 19 October 2009, p 22.
[80] See transcript 19 October 2009, p 21.
[81] Mr Ian McPhee PSM, transcript, 19 October 2009, p 25-26.
[82] Australian National Audit Office, sub 3, p 2.
[83] Mr McPhee PSM, transcript, 19 October 2009, p 26; see also transcript, 8 February 2010, p 20.
[84] Mr McPhee PSM, transcript, 8 February 2010, p 20.
[85] Extracted from House of Representatives Practice, 5th edn 2005, p 707.
[86] Joint Committee of Public Accounts and Audit, Report 386: Review of the Auditor-General Act 1997, p 11.
[87] Joint Committee of Public Accounts and Audit, Report 386: Review of the Auditor-General Act 1997, p 11.
[88] Joint Committee of Public Accounts and Audit, Report 386: Review of the Auditor-General Act 1997, p 18.
[89] Mr Russell Coleman, transcript, 19 October 2009, p 25.
[90] Mr Russell Coleman, transcript, 19 October 2009, p 25.
[91] Mr Russell Coleman, transcript, 19 October 2009, p 25.
[92] Joint Committee of Public Accounts and Audit, Report 386: Review of the Auditor-General Act 1997, p 16.
[93] See transcript 22 June 2009, p 12.
[94] Viewed at the Department of Prime Minister and Cabinet http://www.dpmc.gov.au/foi/legislation.cfm on 7 May 2010.
[95] Viewed at the Department of Prime Minister and Cabinet http://www.dpmc.gov.au/foi/legislation.cfm on 7 May 2010.
[96] This Code is issued by the Accounting Professional and Ethical Standards Board and is applicable to all staff undertaking financial statement and performance audits.
[97] For a fuller explanation please see Australian National Audit Office, supplementary sub 3.2, p 2.
[98] See transcript 22 June 2009, p 4.
[99] Mr Ian McPhee PSM, transcript, 22 June 2009, p 4.
[100] Viewed at Department of Prime Minister and Cabinet, http://www.dpmc.gov.au/consultation/foi_reform/index.cfm on 26 May 2010.
[101] Senator the Hon Joe Ludwig, media release, 13 May 2010.
[102] Viewed at the Office of the Privacy Commissioner http://www.privacy.gov.au/aboutprivacy/snapshot on 7 May 2010.
[103] Viewed at the Office of the Privacy Commissioner http://www.privacy.gov.au/aboutprivacy/snapshot on 7 May 2010.
[104] Australian National Audit Office, supplementary sub 3.2, p 4.
[105] Australian National Audit Office, supplementary sub 3.2, p 4.
[106] Subsection 32(1) of the Auditor-General Act 1997 (Cth).
[107] Institute of Public Administration Australia, sub 5, npn.
[108] Mr Russell Coleman, 19 October 2009, p 27.
[109] Mr Ian McPhee PSM, 19 October 2009, p 26.
[110] Australian National Audit Office, supplementary sub 3.6, p 1.
[111] Australasian Council of Auditors-General, sub 8, npn.
[112] Mr Ian McPhee PSM, transcript, 19 October 2009, p 22.
[113] Commonwealth Ombudsman, sub 4, npn.
[114] Viewed at the Australian Public Service Commission at http://www.apsc.gov.au/employmentpolicy/whistleblowing.htm on 7 May 2010.
[115] Australian National Audit Office, supplementary sub 3.2, p 5.
[116] Australian National Audit Office, supplementary sub 3.2, p 6.
[117] Professor John Wanna, transcript, 22 June 2009, p 34.
[118] The Government released its response to this report on 17 March 2010.
[119] Section 19 of the Auditor-General Act 1997 (Cth).
[120] Joint Committee of Public Accounts and Audit. Report 386: Review of the Auditor-General Act 1997, p 26.
[121] Joint Committee of Public Accounts and Audit. Report 386: Review of the Auditor-General Act 1997, p 26.
[122] Mr Stephen Chapman, transcript, 19 October 2009, p 28.
[123] Australian National Audit Office, supplementary sub 3.1, p 1.
[124] Australian National Audit Office, supplementary sub 3.1, p 2.
[125] Australian National Audit Office, supplementary sub 3.1, npn.
[126] Mr Stephen Chapman, transcript, 19 October 2009, p 28.
[127] See transcript, 19 October 2009, p 28-29.
[128] Australian National Audit Office, exhibit 1, npn.
[129] Subsection 18(2) of the Auditor-General Act 1997 (Cth).
[130] The ANAO’s Performance Audit of the Regional Partnerships Programme was tabled on 15 November 2007 during the caretaker period for the 2007 election campaign.
[131] Senate Standing Committee on Finance and Public Administration, transcript, 19 February 2008, p 11-15.
[132] Mr Ian McPhee PSM, transcript, 22 June 2009, p 21-22.
[133] Mr Ian McPhee PSM, transcript, 22 June 2009, p 22.
[134] Extracted from House of Representatives Practice, 5th edn 2005, pp 643–4.
[135] Extracted from Odgers’ Australian Senate Practice, p 59.
[136] Public Accounts and Audit Committee Act 1951, p 10.
[137] Department of Prime Minister and Cabinet, Government Guidelines for Official Witnesses before Parliamentary Committees and Related Matters – November 1989, p 8.
[138] Department of Prime Minister and Cabinet, Government Guidelines for Official Witnesses before Parliamentary Committees and Related Matters – November 1989, p 8.
[139] Subsections 36(1)-(2) of the Auditor-General Act 1997 (Cth).
[140] See transcript, 8 February 2010, p 22.
[141] See transcript, 8 February 2010, p 24.
[142] Mr Russell Coleman, transcript, 8 February 2010, p 25.
[143] Extracted from Odgers’ Australian Senate Practice, p 51.
[144] Australian National Audit Office, supplementary sub 3.9, npn.
[145] Mr Ian McPhee PSM, transcript, 8 February 2010, p 22.
[146] Australian National Audit Office, supplementary sub 3.9, npn.
[1] Joint Committee of Public Accounts, Report 346: Guarding the Independence of the Auditor-General, p 7.
[2] Subsections 8(1)-(4) of the Auditor-General Act 1997 (Cth).
[3] Schedule 1 of the Auditor-General Act 1997 makes the following note: The effect of section 19A of the Acts Interpretation Act 1901 is that “the Minister” refers to the Minister who administers this clause. The administration of Acts or particular provisions of Acts is allocated by Administrative Arrangements Orders made by the Governor General.
[4] Institute of Public Administration Australia, sub 5, npn.
[5] Institute of Public Administration Australia, sub 5, npn.
[6] Institute of Public Administration Australia, sub 5, npn.
[7] Lawson, C. (2009). Can the Executive influence the independence of the Auditor-General under the Auditor-General Act 1997 (Cth)? Australian Journal of Administrative Law, 16, 90.
[8] Mr Ian McPhee PSM, transcript, 22 June 2009, p 20.
[9] Mr Glenn Poole, transcript, 22 June 2009, p 28.
[10] Mr Andrew Podger AO, transcript, 22 June 2009, p 36.
[11] Mr Andrew Podger AO, transcript, 22 June 2009, p 36.
[12] Viewed at Australian National Audit Office, http://www.anao.gov.au/director/aboutus/history.cfm on 20 April 2010.
[13] Institute of Public Administration Australia, sub 5, npn.
[14] Institute of Public Administration Australia, sub 5, npn.
[15] Institute of Public Administration Australia, sub 5, npn.
[16] Mr Ian McPhee PSM, transcript, 22 June 2009, p 20.
[17] Ms Sharon Grierson MP, Report by the Joint Committee of Public Accounts and Audit on the 2008-2009 Draft Estimates for the Audit Office, p 3.
[1] Viewed at Australian Government, Budget 2010-11 http://www.aph.gov.au/budget/2010-11/content/bp3/html/bp3_spp.htm on 26 May 2010.
[2] Finance Circular No. 2005/10, Department of Finance and Administration, p 2.
[3] Finance Circular No. 2005/10, Department of Finance and Administration, p 2.
[4] Institute of Public Administration Australia, sub 5, npn; Mr Ian McPhee PSM, transcript, 8 February 2010, p 3, p 8.
[5] Australian National Audit Office, sub 3, p 6.
[6] Mr Ian McPhee PSM, transcript, 19 October 2009, p 11.
[7] Australian National Audit Office, sub 3, pp 6-7.
[8] Australian National Audit Office, sub 3.10.
[9] Australian National Audit Office, sub 3, pp 6-7.
[10] Mr Glenn Poole, transcript, 22 June 2009, p 23.
[12] Australasian Council of Auditors-General, sub 8, npn.
[13] Commonwealth Ombudsman, sub 4, npn.
[14] Mr Andrew Podger AO, transcript, 22 June 2009, p 35.
[16] Mr Glenn Poole, transcript, 22 June 2009, pp 23-24.
[17] Mr Ian McPhee PSM, transcript 16 September 2009, p 1.
[18] Mr Glenn Poole, transcript, 22 June 2009, p 27.
[19] Mr Ian McPhee PSM, transcript, 16 September 2009, p 2.
[20] Mr Glenn Poole, transcript, 22 June 2009, p 27.
[21] Australian National Audit Office, Audit Report No 9 1996-97 Building Better Cities, p 9.
[22] Mr Ian McPhee PSM, transcript, 16 September 2009, p 2.
[23] Mr Ian McPhee PSM, transcript, 16 September 2009, p 2.
[24] Mr Ian McPhee PSM, transcript, 16 September 2009, p 2.
[25] Audit Report No 29, 2008-09.
[26] Mr Ian McPhee PSM, transcript, 16 September 2009, p 2; see
[27] Mr Matt Cahill, transcript, 19 October 2009, p 8-9.
[28] Mr Ian McPhee PSM, transcript, 16 September 2009, p 3.
[29] Australian National Audit Office, sub 3.5.
[30] Mr Ian McPhee PSM, transcript, 19 October 2009, p 9.
[31] Mr Ian McPhee PSM, transcript, 16 September 2009, p 3.
[32] Mr Ian McPhee PSM, transcript, 19 October 2009, p 10.
[33] Mr Ian McPhee PSM, transcript, 19 October 2009, p 12.
[34] Mr Matt Cahill, transcript, 19 October 2009, p 8.
[35] Australian National Audit Office, sub 3.10.
[36] See ANAO Report No: 33 2009-10, Building the Education Revolution – Primary Schools for the 21st Century.
[37] Australian National Audit Office, sub 3.10.
[38] Australian National Audit Office, sub 3.10.
[39] Council of Australian Governments, Intergovernmental Agreement on Federal Financial Relations, p 5.
[40] Council of Australian Governments, Intergovernmental Agreement on Federal Financial Relations, p 6.
[41] Mr Ian McPhee PSM, transcript, 19 October 2009, p 15.
[42] Australian National Audit Office, sub 3.2.
[43] Australian National Audit Office, sub 3, p 7.
[44] Mr Ian McPhee PSM, transcript, 8 February 2010, p 32.
[45] Australian National Audit Office, sub 3.4, npn.
[46] Mr Ian McPhee PSM, transcript, 8 February 2010, p 33.
[47] Australasian Council of Auditors-General, sub 8, npn; Australian National Audit Office, sub 3, p 8.
[48] Australasian Council of Auditors-General, sub 8, npn.
[49] Mr Ian McPhee PSM, transcript, 19 October 2009, p 17.
[50] Mr Ian McPhee PSM, transcript, 19 October 2009, p 17.
[51] Administrative Review Council (1998), The Contracting Out of Government Services, Report No 42, pp vii and x.
[52] Lord Sharman of Redlynch (2001), Holding to Account: The Review of Audit and Accountability for Central Government, pp 36-37.
[53] Mr Ian McPhee PSM, transcript 19 October 2009, p 17.
[54] Mr Ian McPhee PSM, transcript 19 October 2009, p 17.
[55] Mr Ian McPhee PSM, transcript 19 October 2009, p 17.
[56] Australian National Audit Office, sub 3, p 8.
[57] Defence Materiel Organisation, sub 6, p 1.
[58] Australian National Audit Office, sub 3, p 8.
[59] Australian National Audit Office, sub 3, p 8.
[60] Australian National Audit Office, sub 3.4, npn.
[61] Australian National Audit Office, sub 3, p 9.
[62] Viewed at Prime Minister of Australia, Media Release 12 October 2008, Global Financial Crisis, http://www.pm.gov.au/node/5533 on 12 April 2010.
[63] Australian National Audit Office, sub 3, p 8; Australasian Council of Auditors-General, sub 8, npn.
[64] Mr Ian McPhee PSM, transcript, 19 October 2009, p 16.
[65] Mr Ian McPhee PSM, transcript, 8 February 2010, p 9.
[66] Institute of Public Administration Australia, sub 5, npn.
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