Parliamentary departments Audit focus In determining the audit work program the ANAO considers prior year audit and other review findings and what these indicate about entity risks and areas for improvement as well as emerging risks from new investments reforms or operating environment changes In the parliamentary departments considerations predominantly relate to ensuring the safe secure and efficient functioning of the Parliament and Parliament House and delivering effective support for parliamentarians These considerations include risks relating to achieving value for money procurement cyber resilience effective security compliance and controls and asset management and sustainment Asset management and sustainment and procurement There are significant risks associated with the procurement management maintenance and security of land buildings plant and equipment within the Parliament House precinct Portfolio overview The parliamentary departments support the operation of the Parliament of Australia its committees and members There are four parliamentary departments the Department of Parliamentary Services the Department of the Senate the Department of the House of Representatives and the Parliamentary Budget Office The Department of Parliamentary Services DPS is responsible for supporting the Parliament through the provision of a range of services including library research Hansard broadcasting telecommunications central computing food and beverages and building security and maintenance Further information is available from the Parliament website at www aph gov au The Department of the House of Representatives and the Department of the Senate support and provide advice to their respective chambers The Parliamentary Budget Office is responsible for providing independent analysis of the budget cycle fiscal policy and the financial implications of proposals In the Portfolio Budget Statements PBS the aggregated budgeted expenses for the four parliamentary departments total million The PBS contain budgets for those entities in the general government sector GGS that receive appropriations directly or indirectly through the annual appropriation acts The level of budgeted departmental? and administered? expenses and the average staffing level for the parliamentary departments is shown in Figure DPS represents the largest proportion of the expenses with departmental expenses being the most material component representing per cent of the entire portfolio expenses Figure Parliamentary departments — total expenses and average staffing level by entity Source ANAO analysis of PBS Budget related papers pre machinery of government changes announced on May Financial statements Overview The four parliamentary entities and the risk profile of each entity are shown in Table Table Parliamentary departments and risk profiles Type of entity? Risk of material misstatement? Number of higher risks? Number of moderate risks? Material entities Department of Parliamentary Services Non corporate Moderate Non material entities Department of the House of Representatives Non corporate Low Department of the Senate Non corporate Low Parliamentary Budget Office Non corporate Low Other audit engagements including Auditor General Act section engagements Nil Material entities Department of Parliamentary Services The Department of Parliamentary Services DPS is responsible for supporting the Parliament through the provision of a range of services including library Hansard broadcasting communications and building security and maintenance DPS total budgeted expenses for are just over million with employee benefits and supplier expenses representing per cent of DPS total budgeted expenses for as shown in Figure Figure Department of Parliamentary Services total budgeted expenses by category Source ANAO analysis of PBS Budget related papers pre machinery of government changes announced on May The key risk for DPS financial statements that the ANAO has highlighted for specific audit coverage in and that the ANAO considers a potential Key Audit Matter KAM is valuation of land buildings plant and equipment The significant value and unique nature of the primary asset — Parliament House — increases the risks associated with accurately calculating the fair value KAM Valuation of Parliament House