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 2023–24 Portfolio Budget Statements (PBS) for the parliamentary departments, the aggregated budgeted expenses for 2023–24 total $335.5 million. The PBS contain budgets for those entities in the general government sector (GGS) that receive appropriations directly or indirectly through annual appropriation Acts.

The level of budgeted departmental and administered expenses, and the average staffing level for entities in the GGS within the parliamentary departments are shown in Figure 1. DPS represents the largest proportion of the expenses, with total departmental expenses being the most material component, representing 83 per cent of the entire parliamentary departments' expenses.

Figure 1: Parliamentary Departments – total expenses and average staffing level by entity

Portfolio expenses and staffing level

Source: ANAO analysis of 9 May 2023–24 Portfolio Budget Statements.

Audit focus

In determining the 2023–24 audit work program, the ANAO considers prior-year audit and other review findings and what these indicate about portfolio risks and areas for improvement. The ANAO also considers emerging risks from new investments or changes in the operating environment.

The primary risk identified relates to appropriate asset management arrangements to support effective delivery of services at Parliament House.

Specific risks in the parliamentary departments relate to service delivery and asset management and sustainment.

Service delivery

Parliamentary departments are responsible for providing advisory and support services to the Australian Parliament and parliamentarians, ranging from administrative, security and building services, to budget and costing services and visitor services. Service delivery arrangements should be fit for purpose and appropriately designed to reflect the desired outcomes of the arrangements.

Asset management and sustainment

Effective management of assets at Parliament House involves ensuring a safe and secure environment while maintaining accessibility to parliamentarians, building occupants and visitors. Ongoing considerations for the parliamentary departments include effective risk management, especially in relation to physical, information and personnel security, and appropriate contract management and workforce planning.

Previous performance audit coverage

The ANAO’s performance audit activities involve the independent and objective assessment of all or part of an entity’s operations and administrative support systems. Performance audits may involve multiple entities and examine common aspects of administration or the joint administration of a program or service.

During the performance audit process, the ANAO gathers and analyses the evidence necessary to draw a conclusion on the audit objective. Audit conclusions can be grouped into four categories:

  • unqualified;
  • qualified (largely positive);
  • qualified (partly positive); and
  • adverse.

In the period between 2018–19 to 2022–23 the parliamentary departments were included in one performance audit. The conclusion for this audit was largely positive.

Figure 2 shows the number of audit conclusions for the parliamentary departments that were included in ANAO performance audits between 2018–19 and 2022–23 compared with all audits tabled in this period.

Figure 2: Audit conclusions 2018–19 and 2022–23: Parliamentary Departments compared with all audits tabled between 2018–19 and 2022–23

 

Source: ANAO data

The ANAO’s annual audit work program is intended to deliver a mix of performance audits across seven audit activities: governance; service delivery; grants administration; procurement; policy development; regulation and asset management and sustainment. These activities are intended to cover the scope of activities undertaken by the public sector. Each performance audit considers a primary audit activity. Figure 3 shows audit conclusions by primary audit activity for audits involving the parliamentary departments.

Figure 3: Audit conclusions by activity for audits involving the Parliamentary Departments, 2018–19 to 2022–23

 

Source: ANAO data

Financial statement audits

Overview

Entities within the parliamentary departments, and the risk profile of each entity, are shown in Table 1.

Table 1: Parliamentary Departments entities and risk profile

 

Type of entity

Engagement risk

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, research, Hansard, broadcasting, telecommunications, central computing, food and beverages, and building security and maintenance.

DPS’s total budgeted assets for 2023–24 are just over $3.1 billion, with land and buildings representing 89 per cent of the department’s total budgeted assets, as shown in Figure 4.

Figure 4: Department of Parliamentary Services’ total budgeted financial statements by category ($’000)

 
 

Source: ANAO analysis of 9 May 2023–24 Portfolio Budget Statements.

The key risk for DPS’s 2022–23 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 buildings. 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)