Our objective was to determine if RfR projects are delivering their intended benefits to regional Western Australia.

Specifically, we asked:

• Do RfR projects identify expected outcomes and benefits?
• Does the Department assess if funded projects are meeting the RfR objectives and are delivering on their intended benefit?

We examined 16 projects, five projects funded through the Regional Community Service Fund (RCSF), and 11 through the Regional Infrastructure and Headworks Fund (RIHF). An overview of the categories of projects examined is shown below:

More information on the projects examined is provided in Appendix 1.

In conducting the audit we:

• interviewed key staff to identify agency policies and procedures for administering RfR
• spoke to agency staff to understand how they applied agency policies and procedures on a day-to-day basis
• examined agency documents
• tested  a  sample  of  RfR  projects  to  determine  compliance  with  agency  policies and procedures.

We met with the Chair of the Western Australian Regional Development Trust (the Trust) and the Acting Chair of the Regional Development Council.

We conducted one site visit to meet with representatives from the project. We also spoke to representatives from two other projects in our sample.

We did not review:

• project financial acquittals, which are certified by agency auditors
• projects funded through the Country Local Government Fund (CLGF) or the Regional Development Fund
• decisions to fund one project over another the rationale for Cabinet’s project approval
• the timeliness and accuracy of project reporting.

The audit was conducted in accordance with Australian Auditing and Assurance Standards.