3. Transparency and accountability

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Conclusion

The Treasurer’s Advance disclosures in the state’s Annual Financial Report for 2019–20 are complete, accurate and fairly presented.

DTF enhanced transparency and accountability by disclosing if individual Treasurer’s Advance items for 2019–20 were attributable to government COVID-19 responses.

Agencies could further enhance transparency by disclosing the amounts they spend against each approval in their financial reports.

2. Application, assessment and approval

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Conclusion

We found no evidence that the processes for accessing and allocating the Treasurer’s Advance in 2019–20 were inconsistent with legislation.

Most Treasurer’s Advances did not result from requests that specifically sought funding from the Treasurer’s Advance.

1. Context for this review

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Appropriation Acts give the Treasurer the legal authority to make payments from the state's Consolidated Fund.

An amount for the Treasurer's Advance is authorised in each annual Appropriation Act. This advance gives the government the necessary flexibility to meet funding needs that were not (or not fully) provided for when departments’ annual appropriation authorities were set.

The unused balance of the advances approved for departments lapses at year end.

Accessing Emergency Funding to Meet Urgent Claims

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This assurance review assessed if government departments met their legislative obligations when accessing emergency funding.

Managing State-significant Risks

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This audit examined if agencies are working collaboratively to identify and manage state-significant risks and if the Department of Treasury and Finance provides confidence to the Assistant Treasurer and Treasurer on how well agencies manage them.

Building a Capable and High-performing Public Service Workforce

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This audit examined whether public service bodies have policies, guidance materials and practices in place throughout the employee lifecycle to build a capable and high-performing workforce.

Government Advertising

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This audit assessed whether selected government campaign advertising complies with the Public Administration Act 2004 and is cost-effective.

Management of Spending in Response to COVID-19

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This audit assessed if agency spending in response to COVID-19, including through the Treasurer’s Advance, has been used for its stated purpose and complies with relevant laws and policies.

Business Continuity During COVID-19

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This audit assessed if agencies’ business continuity arrangements enabled the continuation of essential public services during the coronavirus (COVID-19) pandemic state of emergency.

Quality of Major Transport Infrastructure Project Business Cases

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This audit assessed if business cases for major transport infrastructure projects support informed investment decisions.

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