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Australian legislation indicates a special relationship between Parliament and independent watchdogs such as the Auditor General and Ombudsman. These statutory provisions are reviewed and a new model conceptualizing watchdogs as satellites of Parliament is presented and assessed in the context of the debate about where these watchdogs fit in our system of government. The model assists consideration of the interdependence of Parliaments and watchdogs and tensions in the relationship. It is identified that giving primacy to the relationship with Parliament mitigates some risks and creates others, and that it provides a democratic legitimacy to the watchdogs. The article concludes that there can be benefits to the community where primacy of the role of Parliament is embedded in legislation.

The Coombs Royal Commission identified a range of issues relating to the coordination of services. While there has been renewed interest over the last five years in the UK, Canada and Australia in initiatives that support joined‐up and cross‐cutting government, there has been only limited work to address the potential recognised by the Commission for these initiatives to result in unclear accountabilities. This paper reviews accountability approaches to joined‐up government and identifies that while the sharing of accountability for outcomes has emerged quietly over the past 25 years, joining‐up initiatives are demanding a clearer articulation of causal relationships regarding the sharing of outcomes and a fuller consideration of the multiple relationships in the partnership arrangements involved.

Abstract: This article reviews self‐assessment and reporting strategies of national audit offices in the United Kingdom, Sweden and Australia and develops a framework for the reporting of their performance. There is a common emphasis in the audit office objectives on serving their primary client and on improving the performance of the public sector, but there are differences in emphasis regarding the clients being served. The differing approaches to assessing and reporting their own performance can in part be attributed to differences between their mandates, objectives and identification of the clients being served. The audit offices have developed complementary internal quality assurance processes which generate additional performance information and have been subject to external peer reviews which assess and report on their performance.A framework is developed which clarifies the relationship between audit office objectives and the measures used. It involves a hierarchy of performance parameters, including effectiveness, efficiency and workload and gives priority to meeting the needs of the primary client. The study has revealed that significant progress is being made in particular areas of assessing and reporting audit office performance and this should encourage audit offices to share their experiences internationally to enhance their own accountability to their primary clients and the communities they serve.

This state-of-the-art book examines the development of performance audit, drawing on the experience in a number of different countries, including the United Kingdom, the United States, Australia, the Netherlands, and Belgium. The expert contributors identify the trajectory of performance audit, examine how it is conducted and consider what it is contributing to effective government. They conclude that, in the face of new challenges, performance auditors should focus both on their core responsibilities to ensure accountability, and continue to develop more insightful and sophisticated approache

AbstractMajor government emergency interventions demand, and generally receive, independent scrutiny. This article looks back at reviews of the Australian government's economic stimulus measures introduced in the aftermath of the 2008 Global Financial Crisis (GFC), in anticipation of reviews of responses to the COVID‐19 emergency, noting similarities and differences between the two crises. We examine 10 independent reviews of the Australian government's response to the GFC with a particular focus on their nature and the context in which they occurred. As a result, we identify five themes: when and how often reviews are conducted; recognition of context; the need for clear program objectives; explicit design principles; and governance. We develop a typology of independent reviews that has three key and interrelated dimensions: purpose, timing, and reviewer. We observe that there was patchwork coverage of the GFC measures, with no single report providing a holistic assessment of what was achieved or lessons learnt. We contend that, notwithstanding differences between crises, the typology will aid understanding of the role, key issues, and contributions of reviews that have already been, or will be, commissioned into COVID‐19 and future emergency economic stimulus measures.

Improving collaboration by public sector agencies is an important element of many public sector reforms. Common approaches include introducing responsibilities under legislation and policy decisions, the provision of information and guidance, and strengthening third‐party oversight. To identify how collaboration is being practised, this paper reviews evidence from over one hundred reports by Auditors‐General and Ombudsmen in Australia and New Zealand to identify key attributes of collaboration, and assesses these further by examining three reports in detail. It concludes that problems that have been known for many years continue to constrain public sector effectiveness. Although continuing existing approaches may assist in improving collaboration, the paper argues that there is a need to adopt more systematic approaches to organisational capacity for collaboration. It further identifies that changes in the external environment such as technology‐based innovation may demand rapid progress and change in relation to collaboration.