It recommended that, apart from discontinuing the use of agents, the NPA Board undertake an urgent investigation of the role of relevant management and staff in dealing with agents to ensure compliance with Australian law.
For instance, expenditure rules will not effectively influence budgetary outcomes if they overlook the transactions carried out by extrabudgetary institutions or funds. The rules and their definitions would ideally be enshrined in law. The fact that legal acts are more difficult to change is a protection against time inconsistency.