Operational policies and processes
The AUASB is required to comply with the Government’s Best Practice Regulation requirements, including preparing an Annual Regulatory Plan, undertaking regulatory impact analyses for all new or revised regulation and reporting to Government on regulatory activities.
Every six months, AUASB is required to prepare a response to the Senate Continuing Order for Indexed List of Agency Files (known as the 'Harradine Report').
The order requires that the indexed list of files is published to the internet, so it is accessible to the public and can assist with Freedom of Information requests.
Senate Order Reports
From 1 July 2015, the revised Senate Order requires that only contracts formed through grants, sales of goods/services by an entity, disposals by an entity, and other financial arrangements (non-procurement contracts) be included in the internet listing. Procurement contracts are not to be included in the internet listing. Reports on procurement contracts will be generated by the Department of Finance and published on AusTender (www.tenders.gov.au) and can be accessed by the Senate Order button.
The Auditing and Assurance Standards Board is subject to the Senate Order but has not produced a listing as it has not entered into any non-procurement contracts during the period
1 January 2016 to 31 December 2016.
Statements of Intent and Expectations
These Statements form part of the governance arrangements for the AUASB, under the Financial Management and Accountability Act 1997 (FMA Act) framework, through the Governance Review Implementation (AASB and AUASB ) Act 2008.
Click here for the Statement of Expectations
Click here for the Statement of Intent