What we found

This section summarises our key findings. The numbered sections detail our complete findings, including supporting evidence.

When reaching our conclusions, we consulted with the audited agencies and considered their views. The agencies’ full responses are in Appendix A.

Implementation of departmental savings and efficiencies

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We plan to examine whether departments and agencies implemented the savings and efficiencies, outlined in the COVID Debt Repayment Plan – savings and efficiencies initiative in the 2023–24 Budget Paper No. 3: Service Delivery, in a way that protected frontline staff and maintained service delivery.