The ACT Legislative Assembly and the local community rely on the ACT Audit Office to provide independent assurance on whether public money is being efficiently and effectively spent and whether financial and performance reports for the Territory and its agencies present a true and fair view of their performance.

In order to fulfil its responsibilities to the ACT community, the Office conducts two types of audits:

• financial audits
• performance audits

Financial audits

Financial audits investigate financial statements and statements of performance to inform the ACT Legislative Assembly and community members on whether ACT Government directorates, authorities, companies and other entities (reporting agencies) have presented a true and fair view of their financial results and operating performance.

Each year the ACT Audit Office provides opinions on the annual financial statements and statements of performance of around 70 public sector entities. This audit program includes government agencies, authorities and directorates; utilities; education institutions; transport providers; and corporations.

The ACT Audit Office produces reports summarising the results of the program each year. These reports are tabled in the ACT Legislative Assembly.

Performance audits

Performance audits provide the ACT Legislative Assembly with an independent assessment of the quality of the management of public resources; and identifies and promotes better practices. The ACT Audit Office’s performance audit reports identify areas where public services could be improved; they may include recommendations that address identified issues.

Performance reports of audits discuss the findings and make recommendations. While many audits are underway at any time, around seven are finalised each year for tabling in the ACT Legislative Assembly.

Download General Principles for conducting a Performance Audit PDF (129 kb) > Word (232 kb)

Download Key Stages of a Performance Audit PDF (128 kb)

Performance Audit Program

The ACT Audit Office publishes an annual performance audit program in June each year. This program includes information on audits that are currently underway, audits planned for the following year and proposed topics for the two out years. This program is prepared in accordance with the Auditor‐General Act 1996 and is prepared via consultation with the  Standing Committee on Public Accounts (PAC), Members of the Legislative Assembly (MLAs), the Head of the ACT Public Service and ACT Government directorates and other agencies.

The performance audit program is flexible and responsive to new and emerging issues, including those from representations or public interest disclosures from the Legislative Assembly or broader community.

Download the 2023-24 Performance Audit Program (PDF 959KB)