Northern Territory Auditor‑General's Office

Auditing for Parliament

 

 

Frameworks

Framework is a system of rules, ideas, or beliefs that is used to plan or decide something. (Cambridge English Dictionary)

To achieve objectives, a robust framework is needed to ensure the public sector meets expectations. The framework will need to be underpinned by a strong governance model with clear lines of accountability and processes.

Frameworks of some form apply to all entities and individuals in the public sector. They can apply broadly across all agencies or may be focussed on a specific activity. Existing whole of government frameworks include:

• Organisational Performance and Accountability
• Procurement Framework including Contract Management
• Grant Policy
• NT Infrastructure Framework
• Project Development Framework
• Program Evaluation

Individual agencies implement frameworks and supporting processes to help achieve their objectives and comply with the relevant agency and across government frameworks.

 

 

Audit Criteria

Existing frameworks are considered when developing the assessment criteria for performance management system audits, reviews and other tasks conducted by the Auditor-General under the Audit Act 1995. Examples of audit criteria are outlined below.

Please note the information provided does not constitute an audit program. No assurance is provided that self-assessment by an entity against the criteria will result in reliance being able to be placed by any user on the design, implementation or effectiveness of the entity's internal control/s.

 

 

Organisational Performance

Northern Territory Government (NTG) agencies are required to plan, review and report their organisational performance and accountability.

A performance management system audit assesses:

• The agency's approach to setting objectives and specific, measurable, achievable, realistic, and timely (SMART) key performance indicators (KPIs).
• The processes in place at the agency to monitor achievement against the KPIs.
• The processes in place at the agency to ensure meaningful and accurate reporting.
• Consistency between NTG priorities, the objectives of each output group, the agency's Strategic Plan, management reporting and performance reporting presented in the annual report.

 

 

Procurement and Contract Management

The framework helps agencies focus on achieving accountable, transparent and unbiased procurement outcomes.

A performance management system audit assesses:

• Processes to ensure effective, fair and transparent procurement including compliance with the NTG procurement framework.
• The systems and processes in place to effectively manage outsource activities in accordance with the NTG Procurement Framework.
• The processes in place at the agency to effectively plan for the delivery of oursourced activities.
• The agency's processes for ensuring the outcomes from outsourced activities are achieved.
• The agency's use of the contractor performance assessments.

 

 

Project Development Framework

The NT Project Development Framework aims to ensure that government facilitated and funded projects are developed, evaluated and progressed through a consistent framework which enhances transparency and public accountability, and maximises outcomes and public benefit of government expenditure.

A performance management system audit assesses:

• Effective project planning including defining clear outcomes, developing governance structures and mitigating risk.
• Effective, fair and transparent procurement including compliance with the NTG Procurement Framework.
• Effective project management including probity services and contract management.
• Effective financial management including robust budget and cost management.
• The delivery of the project and achievement of the related outcomes.

 

 

Program Evaluation

Robust program monitoring and evaluation aims to ensure agencies achieve the best outcomes within the allocated budget and helps build a contextualised evidence-base of effective policy delivery.

A performance management system audit assesses:

• The systems and processes in place to effectively apply the NTG Program Evaluation Framework.
• The agency's approach to planning program evaluations.
• The processes in place at the agency to ensure the outcomes intended from programs are achieved.
• The agency's use of program evaluations.
• Whether Evaluation Overviews are applied in accordance with the NTG Program Evaluation Framework.