Inclusion of agency comments in audit reports
Maintaining a relationship of professional co–operation with the audited entity during an audit is of crucial importance to the ANAO. To facilitate this, we consult fully with entities during the planning stages, provide early information on the audit approach and objectives, maintain open and regular communication with the audited body, and advise audit conclusions and proposed recommendations as soon as practicable. In addition, under section 19 of the Act, the Auditor–General provides a copy of the proposed report to the audited entity. If the recipient of the proposed report gives written comments to the Auditor–General within 28 days of receiving the report, the Auditor-General must consider them before preparing a final report.
In its Report 386 Inquiry into the Auditor–General Act 1997, tabled in September 2001, the JCPAA recommended a number of amendments to the Act. One recommendation was that the Auditor–General include agency comments on a proposed report in full in the final report. The Government agreed to this recommendation. Although there have been continuing delays in introducing amending legislation into the Parliament, we continue the practice that commenced in 2005–06 of including agency comments in full in our reports.