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Evolving Oversight - The Australian Joint Committee of Public Accounts and Audit

This article explores the evolving oversight activities of the Australian Joint Committee of Public Accounts and Audit, highlighting new roles and responsibilities, reports of the committee, and comparisons with other Australian jurisdictions. The conclusion reflects on the committee's changing role and the importance of accountability.

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Evolving Oversight - The Australian Joint Committee of Public Accounts and Audit

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  1. Evolving Oversight - The Australian Joint Committee of Public Accounts and Audit Shane Armstrong Joint Committee of Public Accounts and Audit Shane.Armstrong.Reps@aph.gov.au

  2. Contents • Introduction • New oversight activities • Reports of the Committee • Other Australian jurisdictions • Conclusions

  3. Introduction • Committee’s centenary year • Committee role has evolved • Monitoring receipts and expenditure • Oversight of the Auditor-General • New oversight roles have developed • Primarily driven by inquiries • Also given by Government • Varied role of Auditor-General in these hearings

  4. New oversight activities • Annual Public Hearing with Commissioner of Taxation • Arisen out of Committee inquiry • Purpose • Format • Defence Materiel Organisation Major Projects Report • Arisen out of Committee inquiry • Annual item, but an evolving process • Public sector governance and administration • Driven by Committee • Originally private • Purpose • Latest hearing involving fourth arm of government bodies • Parliamentary Budget Office • Oversight conferred by Government through legislation • Based on oversight of Auditor-General • Other oversight roles • Driven by Committee

  5. Reports of the Committee • Don’t tell the full story of what a Committee does • Best publicly available indication • Categorised into: • Inquiries • Administrative • Audit Reports • Bills • Auditor-General • Oversight • Findings

  6. Other Australian jurisdictions • No comparable increase in other jurisdictions • Reasons • Other oversight Committees • Use of Select Committees • Powers under the Public Accounts and Audit Committee Act 1953 (Cth)

  7. Conclusions • Clear trend, accounting for a consistent amount of JCPAA output (approx. 30 per cent over the last 3 Parliaments) • May not continue to be the case • No comparable trend in other jurisdictions • However, no loss of accountability • JCPAA’s oversight role, while remaining true to the Act has evolved

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