But the common use of confidentiality clauses in some jurisdictions suggests that there can be an uneven appreciation in those Governments of the oversighting role of Parliament. At the worst, their prevalence can be interpreted as suggesting that there should be a reduction in the Parliamentary accountability regime to which the Government is subject. As inferred above, an adequate accountability regime would need to include legislative provisions requiring the Government and its agencies to report to its Parliament in a timely, regular way. They are likely to include a range of other issues specified by Parliament as being relevant to Parliament's oversighting role. These issues often relate to probity, compliance and performance issues.
Parliaments also specify other reportable issues, relevant to their individual needs.
These might include reporting on asset sales, on use of consultants, on EEO issues, on environmental imposts. In many jurisdictions this audit function relates to public sector management's financial statements. In some, it extends to the adequacy of management's system of internal controls. In others, it includes an Auditor-General's report on performance indicators included in management's accountability report. Many Auditors-General also have the legislated capacity to undertake performance audits on issues that have been identified in consultation with a Parliamentary Committee or on the basis of their assessed importance.