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Scott Morrison as denied misleading Parliament over his part in the $100m sports funding program.Credit:Alex Ellinghausen

Parliament resumes on Tuesday with Labor planning to scrutinise the government over the scheme after a scathing audit showed some of the money went to electorates that were critical to last year's election result.

Mr Morrison fended off questions from Labor in Parliament on February 27 by declaring the funding decisions were made by the former Sports Minister,Bridget McKenzie.

"The Prime Minister is the not the decision-maker in relation to the program that he has suggested,"Mr Morrison said in response to Labor leader Anthony Albanese.

"As I've said on numerous occasions,the ministerial authority for these decisions was the Minister for Sport."

But the Senate inquiry into the program received answers from Auditor-General Grant Hehir two weeks ago that shed more light on the correspondence between the Prime Minister's office and Senator McKenzie's office in the weeks leading up to the election last year.

"On 26 March 2019 the Prime Minister's Office had advised the Minister's Office that it was expected that the Minister would write to the Prime Minister to seek'authority'on the approved projects and inform him of the'roll out plan',"Mr Hehir wrote.

Senator McKenzie's advisers responded to the PMO email with copies of a spreadsheet listing the various projects likely to be funded,with colour-coding to show which electorates they were in.

On Monday,Mr Morrison dismissed questions about whether this showed he had misled Parliament when he claimed he was not the decision-maker.

Asked if he had misled Parliament when he said he had not provided any authorisation,Mr Morrison said:"No."

"It's good to see the Canberra press gallery is back to politics as usual with Parliament coming back,"Mr Morrison said.

"I've answered your question – I said no."

Labor sports spokesman Don Farrell said Mr Morrison should explain his involvement.

"If Scott Morrison wasn't involved,why was his office telling the Minister's office he hadn't had the chance to look at lists of proposed grants?"Senator Farrell asked.

"If Scott Morrison wasn't involved,why was his office insisting the minister write to the PM to seek his authority on which projects would get grants?

"If Scott Morrison wasn't involved,who made the changes to the final list of grant recipients thatBridget McKenzie swears she didn't amend?"

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