Part three
Home
› Management and accountability
› Corporate governance framework › People
management › Financial management ›
Consultancy services and procurement › Information
management › Ministerial liaision › Ethical
standards and accountability
Ethical standards and management accountability
Lynne Tacy
Deputy Public Service Commissioner and Chair of the Audit, Workplace Relations and IT
Advisory Committees
The Commission actively promotes ethical standards among its staff through promoting the APS Values and Code of Conduct and through its corporate plan, certified agreement, Australian Workplace Agreements, individual performance agreements and its internal training programme.
Audit Committee
In accordance with the Financial Management and Accountability Act 1997, the Public Service Commissioner has established an Audit Committee, chaired by the Deputy Public Service Commissioner and including two senior staff as its members. The Committee meets at least three times a year.
Representatives of the Australian National Audit Office attend committee meetings as observers and the Commission’s internal auditors, Ernst and Young, and Chief Finance Officer attend meetings to report on particular matters.
Internal Audit programme
The 2004–05 audit plan was developed following a planning session attended by members of the Internal Audit Committee, Chief Finance Officer, two Group Managers and a representative from the Australian National Audit Office. The Commission’s provider of internal audit and related services, Ernst and Young, facilitated the planning session and has provided advice to the Commission’s Audit Committee, particularly in relation to planning a longer-term audit strategy, and conducted a programme of internal financial and performance audits.
Ernst and Young completed five audits in 2004–05. They were:
- review of exploitation of web-based opportunities
- review of aspects of project management
- review of Fringe Benefits Tax processes
- review of Financial Management and Accountability Act delegations compliance
- review of International Financial Reporting Standards implementation.
The audit reports, which the committee considered, did not identify any significant or systemic issues. The Commission is implementing the recommendations relating to these reviews.
We expect three audits that were started in the last quarter of 2004–05 to be completed during the first quarter of 2005–06. They are:
- review of the Commission’s corporate governance arrangements
- review of the Commission online course registration system and links to the financial management system
- follow-up review of implementation of recommendations from earlier compliance audits.
Reports by the Auditor General
The Commission was involved in two Australian National Audit Office cross-agency audits in 2004–05. They were:
- the Auditor-General Audit Report No. 13 2004–05, Business Support Process Audit, Superannuation Payments for Independent Contractors working for the Australian Government
- the Auditor-General Audit Report No. 10 2004–05 Business Support Process Audit, The Senate Order for Departmental and Agency Contracts (Calendar Year 2003 Compliance).
The Commission’s Audit Committee accepted the Australian National Audit Office's recommendations. And they are being implemented.
Certification of fraud measures
The Commission’s Fraud Control Plan 2003–05 complies with the Commonwealth Fraud Guidelines issued in May 2002. The plan details fraud prevention strategies and an associated implementation action plan. We currently have in place appropriate fraud prevention, detection, investigation, reporting and data collection procedures and processes that meet the Commission’s specific needs and comply with the guidelines. No incidents of fraud were identified within the Commission in 2004–05.
The Audit Committee, chaired by the Deputy Public Service Commissioner, oversees implementation of the fraud control plan. The plan is brought to the attention of new staff as part of the Commission’s induction process and is available electronically to all staff. We provide ongoing fraud awareness seminars to all staff.
Security
We continue to review the status of our security processes for meeting the physical and protective security obligations as set out in the Protective Security Manual and the Commission’s security plan.
Our security committee meets at least four times per year. The outcomes of these meetings, together with responses to internal audits and/or reviews and consideration of the Commission’s position on relevant Australian National Audit Office audits, are presented to the Audit Committee.
We provide security awareness briefings for staff that focus on internal security practices and procedures.
Business continuity
We refined our Business Continuity Plan during 2004–05. The plan provides practical guidance to ensure continuity of essential services by the Commission and to minimise the impact on clients of any disruption to services following a disaster.
The plan builds on a risk assessment Ernst and Young undertook for the Commission.
Legal advice and scrutiny
During the year, internal legal advice was supplemented by advice obtained from external legal sources, including the Australian Government Solicitor. The Commission’s internal legal adviser is the contact point for freedom of information and privacy matters (see Appendix C).
Details of any relevant judicial scrutiny and work undertaken by parliamentary committees that are relevant to the role of the Commission are discussed in appropriate parts of this report.
