The audit would assess the effectiveness of the Department of Finance’s administration of the waiver of debts owed to the Commonwealth.

Section 64 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), allows for the Minister for Finance to set-off amounts owed to the Commonwealth. The authorisation for a debt waiver must be in accordance with the rules contained in the PGPA Act.

Work program portfolio

This potential Performance audit is featured in 1 annual audit work program portfolio: