List of recommendations

2.69The Committee recommends that the Australian National Audit Office:

prepares a summary of the trends, key systemic issues, and examples of better practice in performance reporting identified in the 2021–22 performance statements audits and distributes this across the public sector, and

considers and reports back to the Committee on the value of making this an annual product.

3.66The Committee reiterates its prior recommendation in Report 491 that the Auditor-General Act 1997 be amended so that annual performance statements audits can be initiated by the Auditor-General without the need for approval, within the next 12-months.

3.69The Committee recommends that the Australian National Audit Office and the Department of Finance work together to develop and publish a revised annual performance statements audit schedule that allows the Australian National Audit Office to begin its work earlier in the cycle so findings from the interim stage contribute to an entity’s annual portfolio budget statements and report back to the Committee on progress within six months.

3.75The Committee recommends that updated advice be provided to it within six months from:

the Australian National Audit Office regarding the publication of its performance statements audit methodology, the flagged audit strategy documents and initial feedback from agencies on these documents, and

Department of Finance regarding any further guidance across the system that has been issued or is planned in relation to performance statements auditing.