Department of Sport and Recreation Official Travel Audit Objective and Scope The audit objective was to determine whether the travel entitlements paid to employees of the Department of Sport and Recreation (“the Department”) during the period 1 July 2014 to 31 December 2014 complied with the following requirements: Treasurer’s Directions Section A6.3; the Department’s “Official Duty Travel Procedure”; and Determination Number 1 of 2014 issued under the Public Section Employment and Management Act. Background This audit covered the payment of entitlements relating to official travel undertaken by employees of the Department during the period 1 July 2014 to 31 December 2014. Official travel includes work related travel undertaken by employees of the Department on behalf of the Department. A movement requisition (MR) is an official document which records the travel details and forms the basis for making payments relating to travelling, camping and vehicle allowances and other travel related expenses. Employees are required to complete a MR and obtain prior approval from a delegated officer who has the appropriate delegated limit to approve the official travel. For the purpose of this audit, the population consisted of travel entitlements relating to official travel undertaken by the Department’s employees. From this population a sample of 30 items was selected. The audit assessed whether or not all the sampled expenses / allowances on the movement requisition adhered to the relevant policies and controls. Official travel payments were categorised as accommodation, local travelling, travelling allowance, overseas travelling, and other expenses.
Selected Agencies cont… Northern Territory Police, Fire and Emergency Services has commented: The Northern Territory Police, Fire and Emergency Services (NTPFES) acknowledge the key findings of the Purchasing Card Audit, and have implemented the audit’s key recommendations. The NTPFES continue to audit these functions internally and provide education to employees on the compliance requirements of the Treasurer’s Directions.
Appendix 4: Agencies not Audited relating to the year ended 30 June 2015 Section 13(3) of the Audit Act permits the Auditor-General to dispense with an audit of an Agency. For activities relating to the financial year ended 30 June 2015, no audits were, or are intended to be, conducted at the following Agencies: Department of Arts and Museums; Department of Primary Industry and Fisheries; Ombudsman’s Office; Parks and Wildlife Commission of the Northern Territory; and Tourism NT. The increasingly stringent requirements of Australian Accounting Standards, and Auditing and Assurance Standards has required that audit effort be directed towards financial audits of those Agencies that are deemed to represent greater materiality and greater risk. It is proposed that each of the listed Agencies will be included in audit coverage at least once every two years. The annual financial statements of the Office of the Auditor-General are subject to independent audit in accordance with section 27 of the Audit Act. The audit of the financial statements is scheduled to commence in late August 2015.
Department of Education Agency Compliance Audit 46 Fuel Cards 56 Department of Health Agency Compliance Audit 46 Fuel Cards 56 Purchasing Cards 69 Department of Housing Agency Compliance Audit 46 Department of Infrastructure Agency Compliance Audit 46 Department of Lands Resource Management Agency Compliance Audit 46 Department of Lands, Planning and the Environment Agency Compliance Audit 46 Department of Local Government and Regions Agency Compliance Audit 46 Department of Mines and Energy Agency Compliance Audit 46 Department of Sport and Recreation Official Travel 34 Department of the Attorney-General and Justice Agency Compliance Audit 46 Evaluation of Selected Aspects of the Agency’s Performance Management System Audit 52 Purchasing Cards 69 Department of the Chief Minister Agency Compliance Audit 46 Ministerial Travel 37 Purchasing Cards 69