Appendix F. ANZSIC division descriptions
Figure F1 provides ANZSIC division descriptions.
Figure F1
ANZSIC division descriptions
|
Division |
Descriptions |
|
|---|---|---|
|
A |
Agriculture, Forestry and Fishing | |
Appendix E. Methodology for spend analysis
Step 1: Define scope
The scope of data for the audit included expenditure from the seven departments for the financial years 2014–15, 2015–16 and 2016–17.
We used this expenditure data to perform the following tests:
Appendix D. Western Australian Department of Finance dashboard
Figures D1 and D2 provide examples of the type of information publicly available in the WA Department of Finance dashboard.
Figure D1
WA agency expenditure by the United Nations Standard Products and Services Code, 2016–17
Appendix C. State Purchase Contracts
Figure C1 shows SPCs as at June 2017 and their sourcing arrangements.
Figure C1
SPCs as at 30 June 2017
|
SPC |
Goods and services provided |
Sourcing arrangement |
|---|---|---|
|
DTF |
||
|
Cash and Banking Services | ||
Appendix B. Entities bound by VGPB policies
As at the 1 July 2018 the following entities are bound by VGPB policies.
Appendix A. Audit Act 1994 section 16—submissions and comments
We have consulted with Cenitex, DEDJTR, DET, DELWP, DHHS, DJR, DPC, DTF and VGPB, and we considered their views when reaching our audit conclusions. As required by section 16(3) of the Audit Act 1994, we gave a draft copy of this report, or relevant extracts, to those agencies and asked for their submissions and comments.
Responsibility for the accuracy, fairness and balance of those comments rests solely with the agency head.
Responses were received as follows:
5 Understanding and managing contract leakage
The Standing Directions of the Minister for Finance under the FMA require effective controls over procurement so that specified public sector agencies comply with government supply policies. All departments and entities bound by VGPB policies must purchase from mandatory SPCs unless the lead agency has granted a written exemption.
4 Realisation of SPC benefits
Tracking and reporting SPC benefits is a key part of measuring the performance of an SPC. Lead agencies should be able to show whether SPCs are delivering the expected benefits.
This part examines whether effective arrangements are in place to monitor and evaluate the achievement of expected savings and benefits from SPCs.
4.1 Conclusion
Lead agencies report that SPCs deliver significant financial benefits. However, without individual targets for each SPC to measure these reported benefits against, it is difficult to determine if they represent value for money.
3 Overseeing and managing SPCs
VGPB is responsible for monitoring the compliance of departments and specified entities with VGPB supply policies.
Under VGPB's oversight, lead agencies are responsible for the day-to-day management of SPCs. Each SPC is different, however the fundamental principles for managing contract performance are the same.
Effective SPC management ensures:
2 Category planning
Effectively managing the Victorian Government's significant expenditure on goods and services is an opportunity to deliver or improve value for money for the community.
Spend across the VPS can be split into different expense and procurement categories. Good category planning relies on sound knowledge of the market, good quality procurement data and robust information systems to provide a comprehensive picture of spend.