List of Recommendations

Recommendation 1

2.12
The Committee recommends that each of the four audited Commonwealth entities from Audit Report No. 54 (2016-17), Corporate Planning in the Australian Public Sector 2016-17, report back to the Committee on how its senior management team is working to further embed the corporate planning requirements in future planning cycles, to address the audit finding at paragraph 13 of Audit Report No. 54 and with reference to the other ‘opportunities for improvement’ identified as part of the audit.

Recommendation 2

2.16
The Committee recommends the Department of Finance note that the Committee refers the following matters to the attention of the Independent Review of the Public Governance, Performance and Accountability Act 2013:
the requirements relating to the inclusion in corporate plans of resourcing information and key entity risks, informed by the findings of ANAO Report No. 6 (2016-17), Corporate Planning in the Australian Public Sector (paragraphs 3.10-3.16)
the content, interpretation and application of the mandatory process requirement relating to the four reporting periods of the corporate plan, informed by the findings of Audit Report No. 54 (2016-17), Corporate Planning in the Australian Public Sector 2016-17 (paragraphs 2.21-2.24)

Recommendation 3

2.19
The Committee recommends that the Department of Finance report back to the Committee on progress in implementation by Commonwealth entities of a more mature approach to risk management and ‘joined up’ government, including key milestones, deliverables and outcomes to date, particularly as evidenced through entity performance reporting documentation.

Recommendation 4

2.22
The Committee recommends that the Department of Finance (Finance) undertake a more comprehensive monitoring and evaluation program for the ongoing implementation of the Commonwealth performance framework, including reporting on:
the quality of performance information
line of sight across performance reporting documentation
progress in terms of the broader Public Management Reform Agenda
whole-of-government outcomes for implementation of the framework
Finance should provide a yearly report to the Committee on the above matters by way of a snapshot on the ‘health’ of the Commonwealth performance framework, with this report to also be published on the Finance website.

Recommendation 5

3.13
The Committee recommends that the Australian National Audit Office consider conducting an audit of one complete Commonwealth performance reporting cycle, including whether a clear read of performance information has effectively been established, with consistent terminology and improved line of sight across performance reporting documentation.

Recommendation 6

3.21
The Committee recommends that:
the Australian Government amend the Public Governance, Performance and Accountability Act 2013 (PGPA Act), and the accompanying rules and guidance as required, as a matter of priority, to enable mandatory annual audits of performance statements by the Auditor-General of entities selected by the Auditor-General for review, with the Department of Finance (Finance) to report back to the Committee on progress on this matter, including consultation with the Auditor-General and Commonwealth entities on implementation timeframes and capacity building
Finance note that the Committee also refers the above matter to the attention of the Independent Review of the PGPA Act

Recommendation 7

3.22
The Committee recommends that the Australian Public Service Commission (APSC), in consultation with the Department of Finance, the Australian National Audit Office and the Department of Education and Training, conduct a review on whether non-financial performance reporting and evaluation as a training and research discipline requires strengthening, with the APSC to report back to the Committee on progress on this matter.

Recommendation 8

3.23
The Committee recommends that the Department of Finance, in consultation with the Australian Public Service Commission and the Australian National Audit Office, jointly develop Commonwealth capacity training for non-financial performance reporting and evaluation, as a parallel for existing capacity training for accountancy/financial reporting, and report back to Committee on this matter.

Recommendation 9

3.25
The Committee recommends that:
the Australian Government amend, as necessary, the Public Governance, Performance and Accountability Act 2013 (PGPA Act), and accompanying rules and guidance, to clarify that the functions and charter of Commonwealth entity audit committees need to reflect their role in assurance of the appropriateness of performance reporting, as well as specifying that some members must have skills in performance measurement and reporting, with the Department of Finance (Finance) to report back to the Committee on progress on this matter
Finance note that the Committee also refers the above matter to the attention of the Independent Review of the PGPA Act

Recommendation 10

4.5
The Committee recommends that the Department of Education and Training, in responding to Recommendation 4 in Audit Report No. 31 (2015–16), Administration of Higher Education Loan Program Debt and Repayments, consult with the research sector and other interested parties about the Higher Education Loan Program data they would like to see released and publish as much data as is possible within privacy constraints.

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Past Public Hearings

06 Sep 2017: Canberra
23 Nov 2016: Canberra