Planning and accountability

The ASC’s planning and accountability approach supports the organisation to deliver effective outcomes upon outcomes and meet legislative responsibilities as set out in the PGPA Act and the ASC Act.

The ASC is currently implementing a practical, consistent and timely approach to strategic planning, as part of the broader strategic review which was undertaken in 2017–18. Key elements of the strategic planning framework include the development and implementation of a new organisational performance management framework and an enterprise-wide approach to reporting.

The ASC planning and reporting framework is based on the principles of continuous improvement and the requirements set out in the PGPA Act and ASC Act. Key elements of the ASC planning and reporting framework include the annual cycle of planning, an enterprise-wide approach to performance reporting and annual external reporting through the Annual Performance Statements.

The Corporate Plan is our primary planning document and covers a rolling four-year period. This is complemented by the Portfolio Budget Statements, division planning and the employee performance management framework. The 2018–2022 Corporate Plan published in August 2018 outlined the new strategic direction for Sport Australia and the AIS following the launch of Sport 2030 and the organisational review undertaken in 2017. Looking ahead, the ASC has developed a 2019–2023 Corporate Plan, which refines and updates the 2019–2023 Corporate Plan.

Reporting against performance measures occurs internally and externally. Reporting allows the Board, management and staff to monitor progress towards achieving our organisational objectives, the range of work delivered and the impact it has made to the Australian public. Internal reporting, including Board and Executive-level dashboards, bring together relevant organisational performance results, operational data and organisational health and financial information. These reports are designed to aid in decision-making and provide an enterprise-level view of performance across the seven strategic priorities. External reporting is conducted through the Annual Performance Statements in the Annual Report.

Risk management

During 2018–19, the ASC undertook an extensive program to update and revitalise its approach to risk management to improve the way that the organisation manages its strategic, enterprise and other risks. This included a full review and development of an updated Risk Management Policy and Framework and a Risk Assessment Process. The ASC’s Risk Management Framework is consistent with the principles of the PGPA Act and the Commonwealth Risk Management Policy and is based on current best practice. The Risk Management Framework assists the organisation to monitor and manage the risks involved in its activities to optimise opportunities, minimise adverse consequences and to use risk to innovate.

The ASC also developed and published a Risk Appetite Statement in 2019, which identifies the risk trade-offs to implement our strategy and support well informed decision-making. It is designed to help the organisation understand what constitutes acceptable risk taking to take advantage of opportunities that arise.

The risk management refresh program also involved an enterprise wide-consultation process to refresh and update the Enterprise Risk Register and Strategic Risk Register. The Enterprise Risk Register was updated to align with our seven strategic priorities and the revised operating model, and reflects our approach to managing risks that threaten the achievement of our outcomes. The Enterprise Risk Register identifies the different types of risks, and the relevant monitoring and controls that mitigate risks to align with our defined risk appetite and tolerances.

The ASC achieved a risk maturity level of ‘Advanced’ in the 2019 Comcover benchmarking program, an increase from the 2018 program, when the ASC achieved ‘Integrated’.

Other key risk management activities undertaken during 2018–19 included:

> Regular reporting on risk management to the FAR committee

> Internal audit program

> PGPA Compliance monitoring and reporting.

In 2019–20, the ASC will continue to embed the new Risk Management Framework. To enable us to measure our risk culture, the ASC included risk management in the 2019 staff engagement survey — conducted in July 2019 — that provided greater transparency on how risk is understood across the ASC. The results of this survey are being used to inform a new risk management staff training package, which is being delivered through the new Enterprise Learning and Leadership program.

Internal audit

The ASC’s internal audit program provides independent, management-orientated advice on the ASC’s operations and performance. The objective of internal audit is to:

> provide assurance to the ASC Executive and the FAR Committee that the key risks to achieving the ASC’s objectives are being appropriately mitigated and our internal controls are effective

> assist management to improve business performance.

During 2018–19, an internal audit was conducted on the ASC’s on-boarding processes. The audit examined the effectiveness and appropriateness of the current on-boarding approach and sought to identify improvements to streamline processes and reduce duplication. The focus of the internal audit was the process and practices used to on-board new employees who commenced between 1 January 2018 and 31 December 2018.

Throughout the year the FAR Committee oversaw implementation of internal audit recommendations, including the Athlete and Child Safety Implementation Plan resulting from an audit into child safety practices at the ASC.

Fraud

The ASC continued to fulfil its requirements in relation to fraud control, taking all reasonable measures to minimise the incidence of fraud and to investigate, and to the extent possible, recover the proceeds of fraud against the ASC. The ASC has a documented fraud risk assessment and fraud control plan, and has in place appropriate fraud prevention, detection, investigation, reporting and data collection procedures and processes to meet the specific needs of the ASC.

During 2018–19, the ASC commenced a review of its fraud control plan and fraud risk assessment and continued to implement recommendations from the 2017–19 Fraud Control Plan to strengthen internal controls. The ASC also made updates to its online fraud control training and further promoted the fraud awareness training package to new staff members. During the reporting period, there were no identified instances of fraud.

Compliance

The ASC continued to fulfil its requirements in relation to fraud control, taking all reasonable measures to minimise the incidence of fraud and to investigate, and to the extent possible, recover the proceeds of fraud against the ASC. The ASC has a documented fraud risk assessment and fraud control plan, and has in place appropriate fraud prevention, detection, investigation, reporting and data collection procedures and processes to meet the specific needs of the ASC.

During 2018–19, the ASC commenced a review of its fraud control plan and fraud risk assessment and continued to implement recommendations from the 2017–19 Fraud Control Plan to strengthen internal controls. The ASC also made updates to its online fraud control training and further promoted the fraud awareness training package to new staff members. During the reporting period, there were no identified instances of fraud.

Indemnities and insurance

The ASC is insured through the Australian Government’s self-managed fund, Comcover. Insurance includes directors’ and officers’ liability cover to the extent permitted by the PGPA Act. The entire premium is paid by the ASC. In 2018–19, the ASC did not give any indemnity to either current or former officer of the ASC.