Recently published audits

Recently published
Recently published
Audits underway
Audits underway
Upcoming audits
Upcoming audits
Completed audits
Completed audits
Audit approach
Audit approach

We have recently published audits of the following plans:

Audit of the implementation of five inland groundwater water sharing plans

We have audited the implementation of five inland groundwater water sharing plans:

  • Water Sharing Plan for the Gwydir Alluvial Groundwater Sources 2020 – version effective from 30 June 2020
  • Water Sharing Plan for the Lachlan Alluvial Groundwater Sources 2020 – version effective from 30 June 2020
  • Water Sharing Plan for the Macquarie-Castlereagh Groundwater Sources 2020 – version effective from 30 June 2020
  • Water Sharing Plan for the Murray Alluvial Groundwater Sources 2020 – version effective from 2 September 2022
  • Water Sharing Plan for the Murrumbidgee Alluvial Groundwater Sources 2020 – version effective from 30 June 2020.

While many of the provisions of the plans were implemented during the audit period, we consider that on balance the provisions of the plans have not been given full effect in accordance with the Act. The limited assurance audit conclusion is based on the procedures performed and the evidence obtained.

We found the following key aspects were being implemented:

  • provisions relating to long-term average annual extraction limits (LTAAEL)
  • provisions relating to available water determinations (AWDs)
  • systems, processes and procedures were generally in place to support the implementation of provisions relating to the granting of access licences
  • access licence dealing provisions were implemented for most types of dealings during the audit period
  • most mandatory conditions have been applied to licences and approvals.

Some provisions have not been implemented in full. Key issues that were identified during the audit period include:

  • a lack of monitoring, evaluation and reporting plans to guide monitoring and evaluation activities during the life of the Plans
  • carryover provisions for aquifer (town water supply) access licences and other aquifer subcategories have not been applied in the Water Accounting System in accordance with aquifer provisions or licence conditions
  • aquifer access licences in some water sources have no defined maximum debit or carryover provisions in the Plans and are being managed in different ways in the Water Accounting System
  • gaps were identified relating to the documentation and assessment of rules for water supply work approvals under Part 9 of the Plans
  • some access licences that require non-urban water metering rules to be applied have not yet been identified and mandatory conditions applied.

The full list of findings and recommendations for the relevant agencies are available in the audit report.

Audit of the implementation of the Lachlan, Murrumbidgee and Murray regulated water sharing plans

We have audited the implementation of three southern regulated water sharing plans:

  • Water Sharing Plan for the Lachlan Regulated River Water Source 2016 (version effective 27 June 2017)
  • Water Sharing Plan for the Murrumbidgee Regulated River Water Source 2016 (version effective 6 July 2018)
  • Water Sharing Plan for the New South Wales Murray and Lower Darling Regulated Rivers Water Sources 2016 (version effective 21 June 2019)

While many of the provisions of the plans were implemented, we consider that on balance the provisions of the plans have not been given full effect in the first five years of implementation. The limited assurance audit conclusion is based on the procedures performed and the evidence obtained.

We found the following key aspects have been implemented:

  • airspace and flooding provisions were implemented
  • Available Water Determination (AWD) provisions were largely given effect
  • systems, processes and procedures were in place to support the implementation of provisions relating to the granting of access licences, management of access licences and approvals of water supply works
  • access licence dealing provisions were implemented
  • mandatory conditions on water access licences captured the majority of required provisions
  • non-mandatory amendments appear to have been managed appropriately
  • LTAAEL assessment and compliance processes commenced for the 2020-21 water year for the Lachlan and Murrumbidgee plans.

Some provisions have not been implemented in full. Key issues that were identified during the audit period include:

  • a lack of monitoring and evaluation against performance indicators and plan objectives
  • environmental flow targets, environmental water allowances and water quality allowances were not always met, credited or maintained in line with provisions of the plans
  • some system operation procedures were not established
  • compliance with long-term average annual extraction limits was not carried out every year
  • cases were identified of mandatory conditions missing on water access licences, water supply works and WaterNSW statements of approval.

The full list of findings and recommendations for the relevant agencies are available in the audit report (above).

Audit of the implementation of the Namoi valley floodplain management plans

We have audited the implementation of two floodplain management plans:

  • Floodplain Management Plan for the Upper Namoi Valley Floodplain 2019
  • Floodplain Management Plan for the Lower Namoi Valley Floodplain 2020

While many of the provisions of the plans were implemented, we consider that on balance the provisions of the plans have not been given full effect. The limited assurance audit conclusion is based on the procedures performed and the evidence obtained.

We found the following key aspects of the plans have been implemented:

  • systems and processes were typically in place to support the assessment and processing of flood work approvals
  • flood work applications were generally assessed and processed in accordance with the audited legislative requirements
  • planning has commenced to enable performance monitoring provisions to be implemented over the life of the plans
  • a register is in place to capture potential floodplain management plan amendments.

The key issues needing to be addressed include:

  • assessments of flood work applications against the criteria of the plans do not clearly document the management zones that are considered
  • systems do not allow multiple management zones to be recorded against a single flood work, and statements of approval list only one management zone for each flood work even where works span multiple zones
  • cumulative impact assessments for flood works in certain zones do not appear to have occurred and assessment templates do not explicitly demonstrate implementation of this plan requirement
  • flood work approvals do not consistently include all mandatory conditions required under Part 9 of the plans and approval holders have not been notified of all mandatory conditions.

The full list of findings and recommendations for the relevant agencies is available in the audit report.