Audit

IPEA has responsibility to audit all parliamentarians’ work expenses and the travel expenses of their staff.

An audit commences where there are allegations of credible and substantial potential misuse of work expenses involving possible deliberate misuse, deception, repeated/long-term occurrences and/or fraud. An audit may also be a systematic and comprehensive examination of the use by all parliamentarians and/or MOP(S) Act staff of a specific category of work expenses.

IPEA gathers and reviews available information. Additional information may be requested from the parliamentarian or their staff, and if necessary, IPEA’s information-gathering powers may be used

As assurance review requires further investigation

Reconsider the scope of work expenses that require further investigation

Review data holdings. Obtain additional information from parliamentarian and third parties. Invoke s.53 IPEA Act 2017 if required

Assess new information against legislative framework

Conclude and report

Are the work expenses compliant?

Yes

No further action required

No

Recover those work expenses inconsistent with the PBR Framework, and may apply a penalty of 25%

Consider publishing the audit report on IPEA website