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

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

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

New oversight activities Annual Public Hearing with Commissioner of Taxation Arisen out of Committee inquiry Purpose Format Defence Materiel Organisation Major Projects Report Annual item, but an evolving process Public sector governance and administration Driven by Committee Originally private 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

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

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)

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