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Portfolio overview
The parliamentary departments support the operation of the Parliament of Australia, its committees and members. There are four parliamentary entities: 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. The departments of the House of Representatives and 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. Further information about the parliamentary entities is available from the Parliament of Australia’s website.
In the 2022–23 Portfolio Budget Statements (PBS), the aggregated budgeted expenses for the four parliamentary departments total $309.4 million. The PBS contain budgets for those entities in the general government sector that receive appropriations directly or indirectly through the annual appropriation acts.
The level of budgeted departmentaland administered expenses and the average staffing level for the parliamentary departments is shown in Figure 1. DPS represents the largest proportion of the expenses, with total departmental expenses for the portfolio being the most material component, representing 81 per cent of the entire portfolio’s expenses.
Figure 1: Parliamentary departments — total expenses and average staffing level by entity
Source: ANAO analysis of 2022–23 PBS.
Audit focus
In determining the 2022–23 audit work program, the ANAO considers prior-year audit and other review findings and what these indicate about entity risks and areas for improvement. The ANAO also considers emerging risks from new investments, reforms or changes in the operating environment.
In the parliamentary departments, considerations are predominantly related to ensuring the safe, secure and efficient functioning of the Parliament and delivering effective support for parliamentarians. This will include risks relating to achieving value-for-money procurement, cyber resilience, effective security compliance and controls, asset management and sustainment, and information management.
Asset management and sustainment
There are risks associated with the procurement, management, maintenance and security of land, buildings, plant and equipment within the Parliament House precinct.
There is an information management risk that DPS does not have access to or fails to maintain accurate, complete and timely information.
Financial statement audits
Overview
The four parliamentary departments, and the risk profile of each entity, are shown in Table 1.
Table 1: 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 |
Low |
1 |
0 |
|
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 |
||
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’s total budgeted assets for 2022–23 are just under $2.9 billion, with land and buildings representing 89 per cent of the department’s total budgeted assets for 2021–22, as shown in Figure 2.
Figure 2: Department of Parliamentary Services’ total budgeted financial statements by category ($’000)
Source: ANAO analysis of 2022–23 PBS.
The key risk for DPS’s 2021–22 financial statements that the ANAO has highlighted for specific audit coverage, and that the ANAO considers a potential key audit matter (KAM), is the valuation of land, buildings, plant and equipment. The significant value and the unique nature of the primary asset — Parliament House — increases the risk of accurately calculating the fair value. (KAM – Valuation of Parliament House)