Investor Presentaiton
In my opinion, in all material respects, the key performance indicators of the
Department of Health are relevant and appropriate to assist users to assess
the Department's performance and fairly represent indicated performance
for the year ended 30 June 2023.
The Director General's responsibilities for the key performance indicators
The Director General is responsible for the preparation and fair presentation
of the key performance indicators in accordance with the Financial
Management Act 2006 and the Treasurer's Instructions and for such
internal control as the Director General determines necessary to enable
the preparation of key performance indicators that are free from material
misstatement, whether due to fraud or error.
In preparing the key performance indicators, the Director General is
responsible for identifying key performance indicators that are relevant and
appropriate, having regard to their purpose in accordance with Treasurer's
Instruction 904 Key Performance Indicators.
Auditor General's responsibilities
As required by the Auditor General Act 2006, my responsibility as an
assurance practitioner is to express an opinion on the key performance
indicators. The objectives of my engagement are to obtain reasonable
assurance about whether the key performance indicators are relevant and
appropriate to assist users to assess the entity's performance and whether
the key performance indicators are free from material misstatement, whether
due to fraud or error, and to issue an auditor's report that includes my opinion.
I conducted my engagement in accordance with Standard on Assurance
Engagements ASAE 3000 Assurance Engagements Other than Audits or
Reviews of Historical Financial Information issued by the Australian Auditing
and Assurance Standards Board. That standard requires that I comply with
relevant ethical requirements relating to assurance engagements.
An assurance engagement involves performing procedures to obtain
evidence about the amounts and disclosures in the key performance
indicators. It also involves evaluating the relevance and appropriateness
of the key performance indicators against the criteria and guidance
in Treasurer's Instruction 904 for measuring the extent of outcome
achievement and the efficiency of service delivery. The procedures selected
depend on my judgement, including the assessment of the risks of material
misstatement of the key performance indicators. In making these risk
assessments, I obtain an understanding of internal control relevant to the
engagement in order to design procedures that are appropriate in the
circumstances.
I believe that the evidence I have obtained is sufficient and appropriate to
provide a basis for my opinion.
My independence and quality management relating to the reports on
financial statements, controls and key performance indicators
I have complied with the independence requirements of the Auditor General
Act 2006 and the relevant ethical requirements relating to assurance
engagements. In accordance with ASQC 1 Quality Management for Firms
that Perform Audits or Reviews of Financial Reports and Other Financial
Information, or Other Assurance or Related Services Engagements, the
Office of the Auditor General maintains a comprehensive system of quality
management including documented policies and procedures regarding
compliance with ethical requirements, professional standards and applicable
legal and regulatory requirements.
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Contents
About us
Significant issues Report on operations Agency performance Operational disclosures ⚫Key performance indicators
Financial disclosures and compliance • AppendixView entire presentation