24. Similar to last year, the ANAO has agreed to review the information disclosed in the PDSSs. For most of the information presented, the ANAO was able to obtain sufficient and appropriate evidence to support our review conclusion. Much of that information reflects past transactions and events.
25. However, the data in PDSSs covering major challenges, risks and issues and the achievement of future dates involve uncertainty because they relate to events and depend on circumstances that may or may not occur. Further our review of the maturity of the systems and processes utilised to populate these elements of the PDSSs brought to attention opportunities for improvement by the DMO. Accordingly these aspects of the PDSSs have not been included within the scope of our review.
26. In addition, the non-inclusion of prime contract price for three projects and expenditure at base date prices for 11 projects represents a departure from the Guidelines and constitutes the basis for our qualified conclusion. DMO did not include this information, as in its view the figures are difficult to obtain without a significant investment to present these figures at a level of accuracy that DMO can be assured of.
27. The significant issues arising from our review are discussed in Chapter 2.