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The contents of this document are OFFICIAL: SENSITIVE

DOCUMENT 5

Audit & Risk Committee Minutes

Thursday 13 November 2025

MS Teams

Attendance

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Other attendees\r\ns47F - personal privacyEO to BoardChairall itemsexceptincamera s47FpersonalprivacyDirectorBoardSecretariatall itemsexcept incamerass47F-personal privac yAssistant Director Board Secretariatall itemsexceptincameras47F-persona lprivacyGM Audit Risk and Resilience|Chie fRiskOfficerall itemsexceptionincamera MrStuart Fisher BM Riske xceptionsforincamera MrMichael MinneyActing Ch ie finternalAuditorall exceptions forincamera MrChris BreitkreuzC hiefFinancial Offic eritems 4.,5..2,.7.MsPhoebe Thompson C hefCorporateandCommercialOffice r-ItemMsKits aPapadopoulos GM Fraud Fusion Taskforce Integrity Capability items6.1,6.2 MrTomMcGregor Chief Counsel-item | OFFICIAL: SENSITIVE |

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Mr Daniel Flowers GM Reviews and Information Release — item 6.4 s47F - personal privacy Executive Director Performance Audit Services Group ANAO all items from 3.1 s47F - personal privacy Acting Executive Director Performance Statements Audit Services Group ANAO –all items from 3.1 s47F - personal privacy Senior Director Performance Statements Audit Services Group ANAO– all items from 3.1 The Minutes are presented in the order they were discussed:

Meeting open

Chairs welcome Acknowledgement Country apologies

The chair opened the meeting at 10 am welcoming members management to it. on behalf committee Dr Innes acknowledged Traditional Owners Custodians country throughout Australia particularly Yugambeh people Bundjalung Country.There no apologies for this meeting.

Committee members declarations of material interests

Chair noted there updates member declaration materials interest.

In camera

In camera—Committee Members

the committee held an in-camera session acting CEO Mr Scott McNaughton Session commenced pm concluded .

Administration

Management rejoined The Chair provided verbal briefing following that discussion:

• s47C deliberative processes
  • critical rating Integrity Strategic Risk noting Committees particular impacts forecasted resource reductions integrity transformation Technology services divisions.The Chair welcomed s47F —personal privacy , and s47F —personnal privacy from ANAO.

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Minutes of the Audit & Risk Committee

• The Committee approved the minutes of the meeting 18 September.

Matters arising

• The Committee sought updates from Management regarding completion details related to Clayton Utz’s report; it has been finalized with a scheduled circulation for Board Review.*

Resolution:

The matters were noted approvingly subjecting some items’ closure to future discussion including an integrity update on June 5th, 2025, to be addressed at subsequent meetings as per Board Secretariat scheduling deep dives into legislative changes supporting integrity measures in upcoming sessions.

Draft Work Plan (Audit ⚛ Risk Committee)

Mr. Porter presented key considerations for committee review involving workplan enhancements such as deeper analyses and reporting on external reviews implementation aimed improving oversight over Agency performance and material risks*

Resolution:

Approved the proposed schedule and plan for next year’s audit risk committees’ activities.

Financial Reporting

Finance Activity Update

Mr Breitkreuz, Mr Gifford joined this session where Mr Porter introduced findings highlighting first quarter compliance survey results.s47C - deliberative processes, s47E(d) operations agencies

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s47C - deliberative processes; s47E(d) - certain operations of agencies

• Mr Breitkreuz and Mr Gifford left the meeting.

Performance Reporting

51Performance Activity Update Quarter 1 from 2025 through 2026

Ms Thompson joined the meeting.

Mr Porter presented a report summarizing Agency performance in Qtr ‘1’ (July to Sept), noting an upward trend since last year’s quarter (Q3/24). Two measures improved while one decreased with others remaining stable.`

Committee members agreed this update aligns closely with previous data reported earlier on Sep `‘25’. Ms Thompson then departed for another reason not specified here.

Risk Oversight & Management

Integrity Update

Mr Dardo introduced himself alongwith his colleague, Ms Papadopoulous who also attended as partof their team.

Dardo outlined key matters under consideration at Committee level: The discussion was detailed but focused mainlyon integrity issues within agency structures, as indicatedby redacted text below:` redacted: s47E(d)-certainoperationsagencyes’

The committee reviewed past decision-making protocols where CEO actedas delegatefor all debt management decisions. They concurred that delegation could be shiftedto senior staff depending upon case specificsand stressedthe importance of workload sharingtobalance caseload and avoid backlogging.’

Additionally,the group emphasized appropriate distributionoffunding resources so operations can continue smoothly; when cases decrease,such funds shouldbe reallocated towards higher priority areas.

Both Mr Dardo and Ms PapadoPoulos left the meeting after completingtheir respective contributions to these discussions.

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Quarterly Risk Report Qtrtter 1 2025-2026

Mr Porter introduced Mr Parsons (Chief Risk Officer) who provided an overview on key matters.

The committee raised concerns about risks, seeking assurance from management regarding strategic integrity-related budget constraints being monitored closely in reports. The agency is discussing prioritizing work based business requirements due pressures across several areas; a consultant has been hired anticipating incoming CEO’s arrival as part of realigning funding model efficiency efforts led jointly between outgoing & new CEOs; due June allocations were distributed to DCEOs requesting use existing processes if additional resources are sought, some groups like Integrity Transformation exceed their workforce allocation limits impacting flexibility responding resourcing needs, it expects all SES officers operate within current Agency budgets and procedures.

Legal Issues and Administrative Review Tribunal Program

Mr Flowers and Mr McGregor joined the meeting.

Mr Swainson introduced the paper and gave an overview of the key matters for the Committee’s consideration including:

• Resources, volume pressures, flow-on effects affecting external legal costs;
• Improving speed ART cases progress participants; s47E(d) - certain operations agencies, the staff wellbeing while pushing through large workloads.The Committee discussed:s47C deliberative processes,s47E(d)-certainoperationsagencies managingART workload current budget/resources ensuringstaffwellbeingconsiderationmanagement TypescasescomingbeforetheARTincludinguseAIotherpartiesin ARTandFOIcasess38-ndia-risk-management-declaration2025

Resolution: TheCommitteeendorsedforapprovalatDecemberBoardmeetingthedraftRisk ManagementDeclarationonanunqualifiedbasisminorupdatestothemanagement Strategy Action 4: MrPortertoaddcontextualcommentsfromdiscussionatCommitteecome backtodecembeboard.

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Section 8 - External Audit Activity

Subsection 8.1 - ANAO Audit Activity Report

Mr Porter introduced the paper and provided an update on key audit activities.

• The final Closing Letter was issued to the Chair of the NDIA Board on September 18th,
  • lessons learned meetings scheduled:
    • Finance team (November)
      • Planning meeting expected November/December (’” financial statements audit). + Scoping has commenced performance audits.
• Cross-entity performance audited detailedly discussed.
• Annual ANAO committee Chairs’ forum planned December (5)th, agreeing that pending availability Ms Diamond will attend as Deputy or Mr Darras.

Other business: No other business raised. The next Committee Meeting held Thursday February 26, 2026. These minutes prepared in accordance with section NDIS Act, quorum constituted majority members present for all decisions made at this meeting.