The auditor general has been carrying out a performance audit on the funding provided to agencies dealing with the provision of services to homeless Australians. The period of the review covered the two years ending 30 June 2015 and the aims of the audit were to assess whether:

1. the number of homeless people in Australia had fallen 

2. the number of staff employed by the agencies had decreased 

3. the total costs or running agencies had decreased.

The findings of the audit show there has been a moderate increase in the number of homeless people in Australia over the two years considered. The review also established that overall the number of staff employed in homelessness agencies had increased and there had been a significant increase in agency operating costs.

Required

Identify the performance audit assertions applicable to each of the aims of the audit and comment on the audit findings.