| Joint Committee of Public Accounts and Audit

Footnotes

Chapter 2 Whole of Government Indigenous Service Delivery Arrangements

[1]       Following the 2007 Federal Election, Department of Education, Science and Training (DEST) and the Department of Employment and Workplace Relations (DEWR) merged to form the Department of Education, Employment, and Workplace Relations (DEEWR), and the Department of Families, Community Services and Indigenous Affairs (FaCSIA) became the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA).

[2]       The Australian Government, 2004, Indigenous Affairs Arrangements, p. 14.

[3]       The Australian Government, 2004, ibid.

[4]       The concept of mainstreaming requires government departments and agencies with responsibility for all policies in a particular area to take over the responsibility for the delivery of programmes to Indigenous people. The delivery of Indigenous health and education programs had previously been mainstreamed with the relevant Australian Government departments.

[5]       Shergold, P, April 2004, a speech to launch Connecting Government: whole of government responses to Australia’s priority challenges.

[6]       Parliamentary Library, Parliament of Australia, Current Issues Brief No. 4, 2004-05, The End of ATSIC and the Future Administration of Indigenous Affairs.

[7]       The remaining programs were transferred to Portfolios such as the Agriculture, Fisheries and Forestry Portfolio, the Attorney-General’s Portfolio, the Communications, Infrastructure and the Arts Portfolio, the Environment and Water Portfolio, the Finance and Administration Portfolio and the Transport and Regional Services Portfolio.

[8]       Australian National Audit Office, Audit Report No. 10 2007-08, Whole of Government Indigenous Service Delivery Arrangements, pp. 20-21.

[9]       The Department of the Prime Minister and Cabinet and the Australian National Audit Office, October 2006, Better Practice Guide—Implementation of Programme and Policy Initiatives, p. 20.

[10]      Ms Hawgood, Department of Families, Housing, Community Service and Indigenous Affairs (FaHCSIA). Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 3.

[11]      Ms Hawgood, FaHCSIA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 5.

[12]      Ms Moody, FaHCSIA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), pp. 5-6.

[13]      Ms Moody, FaHCSIA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 6.

[14]      Ms Hawgood, FaHCSIA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 8.

[15]      Mr Greer, Department of Education, Employment and Workplace Relations (DEEWR). Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 8.

[16]      Ms Wilson, Prime Minister & Cabinet (PM&C). Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), pp. 6-7.

[17]      Ms Wilson, PM&C. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 9.

[18]      Ms Hawgood, FaHCSIA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 10.

[19]      Mr Greer, DEEWR. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 11.

[20]      Mr Davies, Department of Health and Ageing (DoHA). Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 11.

[21]      Ms Wilson, PM&C. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 12.

[22]      Ms Hawgood, FaHCSIA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 13.

[23]      Ms Hawgood, FaHCSIA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 13.

[24]      Ms Wilson, PM&C. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 12.

[25]      Ms Wilson, PM&C. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 14.

Chapter 3 Regional Delivery Model for the National Heritage Trust and the National Action Plan for Salinity and Water Quality

[1]       State of the Environment Advisory Council, Australia: State of the Environment, Department of the Environment, Sport and Territories, 1996, p. 4–55. Subsequent reports have been published in 2001 and 2006.

[2]       Standing Committee of Agriculture and Resource Management, Managing Natural Resources in Rural Australia for a Sustainable Future: A discussion paper for developing a national policy, December 1999, p. 1.

[3]       Natural Heritage Trust of Australia Act 1997, Preamble, p. 1.

[4]       Natural Heritage Trust of Australia Act 1997, s. 3, p. 3.

[5]       Natural Resource Management Ministerial Council, Framework for the Extension of the Natural Heritage Trust, Australian Government, October 2002, p. 1.

[6]       The Department of the Environment, Water, Heritage and the Arts was previously known as the Department of the Environment and Water Resources under the former Administrative orders.

[7]       This takes into account delays in expenditure because of underspends in the early years of the program. This expanded the time frame for the program from seven to eight years.

[8]       Council of Australian Governments, A National Action Plan for Salinity and Water Quality, Australian Government, 2000, p. 5.

[9]       Standing Committee of Agriculture and Resource Management, op. cit., p. 33.

[10]     The remainder of the NHT/NAP program funds are allocated through national or local investment streams including through direct discretionary grant programs such as Envirofund which provides funding for local environmental and NRM projects.

[11]     Australian National Audit Office, Audit Report No. 17, 2004-05, The Administration of the National Action Plan for Salinity and Water Quality.

[12]     The then Department of the Environment and Water Resources, Annual Report 2006–07, p. 5.

[13]     Australian National Audit Office, Audit Report No. 21, 2007-08, Regional Delivery Model for the Natural Heritage Trust and the National Action Plan for Salinity and Water Quality, pp. 15-17.

[14]     Mr Taylor, Department of Environment, Water, Heritage and the Arts (DEWHA). Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 5.

[15]     Mr Taylor, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 5.

[16]     Mr Taylor, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 14.

[17]     Mr Taylor, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 6.

[18]     Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 14.

[19]     Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 7.

[20]     Mr Thompson, Department of Agriculture, Fisheries and Forestry (DAFF), Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 14.

[21]     Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 13.

[22]     Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 17.

[23]     Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 10.

[24]     Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 4.

[25]     Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 8.

[26]     Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 9.

[27]     Mr Cahill, Australian National Audit Office (ANAO). Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 8.

[28]     Mr Cahill, ANAO. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 10.

[29]     Mr Talbot, DAFF. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 12.

[30]     Mr Talbot, DAFF. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 12.

[31]     Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 12-13.

[32]     Ms Rankin, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 15.

[33]     Australian National Audit Office, Better Practice Guide— Better Practice in Annual Performance Reporting, p. 4.

[34]     Mr Shaw, DAFF. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 11.

[35]     Mr Taylor, DEWHA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 11.

[36]     Mr Thompson, DAFF. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 4 to 26 (2007-08), p. 11.

Chapter 4 Preparation of the Tax Expenditures Statement

[1]       Commonwealth of Australia, Tax Expenditures Statement 2006, February 2007, pp 1-2.

[2]       The Treasury, Tax Expenditures Statement 2007, p. 1.

[3]       Commonwealth of Australia, Tax Expenditures Statement 2006, February 2007, p. 1.

[4]       Defined in the CBH Act as:

·         the concepts and classifications set out in Australian System of Government Finance Statistics economic reporting standard developed by the Australian Bureau of Statistics; and

·         public sector accounting standards developed by the Public Sector Accounting Standards Board.

[5]       The Hon. Lindsay Tanner MP, Minister for Finance and Deregulation, Address to National Press Club Canberra Wednesday 5 February 2008, p. 4

[6]       Mr Bond, Australian National Audit Office (ANAO). Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 3.

[7]       Mr Bond, ANAO. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 3.

[8]       Ms Mrakovcic, Department of the Treasury (Treasury). Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), pp. 3-4.

[9]       Mr Gallagher, Treasury. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 4.

[10]     Ms Mrakovcic, Treasury. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 6.

[11]     Ms Mrakovcic, Treasury. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), pp. 8-9.

[12]     Mr Gallagher, Treasury. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 9.

[13]     Treasury, Answers to Questions on Notice, p. 1.

[14]     Section 14, Charter of Budget Honesty Act 1998.

[15]     Mr Gallagher, Treasury. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 6.

[16]     ANAO Audit Report No. 32 2007-08 Preparation of the Tax Expenditures Statement p.18.

[17]     Mr Boyd, ANAO. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 7.

[18]     ANAO Audit Report No. 32 2007-08 Preparation of the Tax Expenditures Statement p. 45.

[19]     Treasury, Answers to Questions on Notice, p. 2.

[20]     Department of the Parliamentary Library, Research Paper No. 8 2002-03, Tax Expenditures: The $30 Billion Twilight Zone of Government Spending, p. 9.

[21]     Ms Mrakovcic, Treasury. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 2.

[22]     Mr Gallagher, Treasury. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 10.

Chapter 5 Management of Customer Debt – Follow-up Audit

[1]       The application of a waiver is dependent on the debt meeting the requirements of the Social Security Act 1991 (Cth) (ss1237A(1); 1237A(2); 1237AAA(1); 1237AAC; or  1237AAD).

[2]       Reserve Bank of Australia <http://www.rba.gov.au/statistics/bulletin/B21HIST.XLS>

[3]       Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 2.

[4]       Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 3.

[5]       Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 11.

[6]       Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 11.

[7]       Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 12.

[8]       Mr Tidswell, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 12.

[9]       Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 2.

[10]     Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 6.

[11]     ANAO Audit Report No. 42 2007-08 Management of Customer Debt – Follow-Up Audit p.45.

[12]     Mr Tidswell, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), pp. 9, 10.

[13]     Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 7.

[14]     Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 5.

[15]     Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 10.

[16]     Centrelink, Answers to Questions on Notice, Attachment D.

[17]     Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 21.

[18]     Ms Golightly, Department of Education, Employment and Workplace Relations (DEEWR). Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 3.

[19]     Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), pp. 5-6.

[20]     Mr Tidswell, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 9.

[21]     Ms Golightly, DEEWR. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 15.

[22]     Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 16.

[23]     Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), pp. 19-20.

[24]     Mr Cassidy, Department of Families, Housing, Community Service and Indigenous Affairs (FaHCSIA). Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 8.

[25]     Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 8.

[26]     Mr Cassidy, FaHCSIA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 15.

[27]     Mr Williamson, ANAO. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 15.

[28]     Ms Rule, Centrelink. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports, Nos 27 (2007-08) to 2 (2008-09), p. 18.

Chapter 6 Regulation of Commercial Broadcasting

[1]       Australian National Audit Office (ANAO) Audit Report No. 46 of 2007-08 Regulation of Commercial Broadcasting, p. 38.

[2]       Australian Communications and Media Authority (ACMA), 2008, Submission to the Joint Committee of Public Accounts and Audit, Inquiry into the Effectiveness of the Ongoing Efficiency Dividend on Smaller Public Sector Agencies, p. 2.

[3]       ACMA 2007, Reality Television Review: Final Report, p. 87.

[4]       Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 6.

[5]       Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 6.

[6]       ACMA. Answers to JCPAA Questions on Notice, p. 1.

[7]       Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 9.

[8]       Mr Caine, ANAO. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 10.

[9]       Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 10.

[10]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 13.

[11]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 13.

[12]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), pp. 13-14.

[13]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 8.

[14]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 9.

[15]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 10.

[16]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 12.

[17]     Ms Carlos, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 12.

[18]     Mr Cheah, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 3.

[19]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 15.

[20]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 15.

[21]     ACMA. Answers to JCPAA Questions on Notice, p. 1.

[22]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 7.

[23]     Mr Cheah, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 4.

[24]     Ms O’Loughlin, ACMA. Committee Hansard, Joint Committee of Public Accounts and Audit, Review of Auditor-General’s reports Nos 27 (2007-08) to 2 (2008-09), p. 16.

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