This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2018. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2018.

The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s administration of the Renewable Energy Target scheme. 

The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) by selected entities.

The objective of this audit was to assess the Australian Public Service Commission’s and selected entities’ implementation of the Australian Government’s Workplace Bargaining Framework.

The objective of this audit was to assess whether Human Services has an effective high-level compliance strategy for administered payments made under the Centrelink and Medicare programs. 

The objective of the audit was to assess the effectiveness of the Department of Defence’s preparations for the introduction of the Joint Strike Fighter into Australian service and its subsequent sustainment. 

The objective of this audit was to examine if Social Services and Human Services drive improvements in the Disability Support Pension program using data and information from multiple sources, including agreed Auditor-General and parliamentary committee recommendations. 

The objective of the audit was to assess whether the Royal Australian Mint’s strategies for addressing the impacts of declining demand for Australian circulating coins are appropriate and effective.

This edition of audit insights focuses on efficiency in the public sector. Find out more about what we think efficiency looks like, why we think efficiency is important in ensuring that public sector agencies remain sustainable, and some examples from recently tabled audits of what we can learn from others.

The objective of this audit was to assess the effectiveness of the Department of Education and Training’s design and implementation of the Vocational Education and Training (VET) Student Loans program.

The objective of the audit was to assess the effectiveness of the design and implementation of the Department of Human Services' Quality Framework.

The objective of the audit was to assess the Moorebank Intermodal Company’s achievement of value for money and management of probity in its operations and procurement activities.

The objective of the audit was to assess whether effective arrangements have been established by Finance to achieve value for money outcomes for Commonwealth leased office property.

The objective of the audit was to assess whether the Department of the Prime Minister and Cabinet effectively manages the Regional Network.

The objective of the audit was to assess the effectiveness and value for money of Defence’s acquisition of light protected vehicles, under Defence project Land 121 Phase 4.

The objective of the audit was to assess whether the Australian Bureau of Statistics (ABS) has established effective risk management arrangements to support the implementation of the Statistical Business Transformation Program.

The objective of this audit was to examine the efficiency of the Australian Commission for Law Enforcement Integrity (ACLEI) in detecting, investigating and preventing corrupt conduct.

The objective of this audit was to examine the design and conduct of the award of funding under the Community Development Grants Program (CDGP).

Over the past few years, the Auditor-General has conducted three audits of corporate planning and two audits of annual performance statements. This edition of audit insights examines the findings from these reports and discusses key learnings that are relevant for all Commonwealth entities.

The audit objective was to assess the effectiveness of the Attorney-General’s Department’s design of the Data Retention Industry Grants program, including performance monitoring, reporting, evaluation and assurance arrangements.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2018. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013 (PGPA Act); the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule); the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s 2017–18 Portfolio Budget Statements (PBS) and the ANAO 2017–18 Corporate Plan and annual reporting requirements set out in other relevant legislation.

This edition of audit insights covers audit reports tabled in Parliament during the fourth quarter of 2017–18 with a focus on the key learnings relating to cyber resilience. Cyber security is an increasing risk across government and one that requires attention by Accountable Authorities.

The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.

The ANAO Corporate Plan 2018–19 is the ANAO's key strategic planning document. It guides our operating environment and sets out how we will deliver on our purpose. The corporate plan is complemented by the annual audit work program which reflects the ANAO's audit strategy and deliverables for the coming year.

The objective of the audit was to assess the effectiveness of the management of cyber risks by the Department of the Treasury, National Archives of Australia and Geoscience Australia.

The objective of this audit was to assess whether the Department of Veterans’ Affairs is efficiently delivering services to veterans and their dependents.

The objective of this audit was to assess the department’s design, implementation and monitoring of select 2014–15 and 2015–16 Budget measures aimed at achieving $1.2 billion in savings and other benefits.

The audit objective was to assess the effectiveness of the Department of Health's design, implementation and administration of primary healthcare under the Indigenous Australians' Health Program (IAHP).

The objective of this audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) and Treasury’s management of compliance with foreign investment obligations for residential real estate.

The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Australian government entities and the Consolidated Financial Statements (CFS) of the Australian Government, to provide the Parliament of Australia with an independent examination of the financial accounting and reporting of public sector entities. This report focused on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2017–18 financial statements audits of a range of entities including all departments of state and a number of major Australian government entities.

The objective of this audit was to assess whether the National Gallery of Australia (NGA) and the Australian War Memorial (the Memorial) have implemented effective collections management practices.

The objective of the audit was to examine the effectiveness of the integration of the Department of Immigration and Border Protection (DIBP) and the Australian Customs and Border Protection Service.

This edition of audit insights covers performance audit reports tabled in the Parliament during the third quarter of 2017-18. The focus is on the key learning that value for money can be significantly enhanced through officials engaged in a procurement ensuring they gain a full understanding of what is being purchased, for what outcome and the market they're operating in.

The audit objective was to review the effectiveness of the Department of Defence’s (Defence) arrangements for delivering selected non-platform sustainment.

The objective of this audit was to examine the extent to which the Department of Infrastructure and Regional Development, now the Department of Home Affairs (the Department) has implemented the recommendations made by the ANAO in Audit Report #5 2016–17, Passenger Security Screening at Domestic Airports.

The objective of the audit was to examine the effectiveness of monitoring and payment arrangements under National Partnership Agreements.

The objective of this audit was to assess the effectiveness of the Efficiency through Contestability Programme in supporting entities to improve the efficient delivery of government functions.

The objective of this review was to determine whether the establishment and early implementation of the Fair Entitlements Guarantee Recovery Program by the Department of Jobs and Small Business has provided a sound basis for achieving value for money.

The objective of the audit was to assess the effectiveness to date of the Department of Defence's (Defence) planning for the mobilisation of its continuous shipbuilding programs in Australia.

The objective of the audit was to assess the effectiveness of the Australian Government’s personnel security arrangements for mitigating insider threats.

This first e-newsletter of the Commonwealth Auditors General Group was produced by Sir Amyas Morse, UK Comptroller and Auditor General as guest editor, along with the editorial team of the Auditors General of Australia, Fiji, Jamaica and Tanzania. Cybersecurity is the theme for this newsletter, with articles from the Supreme Audit Institutions (SAIs) of Australia, Malta and the UK.

One of the main purposes of the e-newsletter is to share experiences and establish a dialogue based on the discussions that were started at the 23rd Conference of Commonwealth Auditors General in Delhi. For this edition the conversation is around ‘leveraging technology in public audit’, and it draws on international peers experiences and learnings from conducting cybersecurity audits.

The objective of the audit was to assess the effectiveness of the Australian Broadcasting Corporation’s (ABC’s) management of complaints.

The Auditor-General publishes an annual audit work program in July each year, which takes regard of the priorities of the Parliament as outlined in the Auditor-General Act. The purpose of the program is to inform the Parliament, government sector entities and the public of the audits we propose to deliver throughout the financial year. The program covers financial statement and performance audits, and other assurance activities.

The audit objective was to assess entities’ progress in implementing the corporate planning requirement under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

The audit objective was to examine entity compliance with regulatory requirements for the establishment and ongoing management of special appropriations.

The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.

The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:

• provide insights to entities more broadly, to encourage improved performance; and
• continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.

This edition of audit insights draws together key learnings from Australian National Audit Office (ANAO) reports tabled in the Parliament of Australia from October to December 2017. It provides insights into policy and program design – evidence and evaluation, record keeping, and the Australian Government Procurement Contract Reporting information report.

The audit objective was to assess the effectiveness of the Department of the Environment and Energy’s design of the Threatened Species Prospectus.

The objective of this audit was to examine the effectiveness of the Australian Federal Police in managing employee mental health.

The objective of the audit was to examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.

The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.

The ANAO confirms its commitment to reconciliation with Aboriginal and Torres Strait Islander peoples through the development and implementation of this Reconciliation Action Plan (RAP).

The objective of the audit was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s management of the Australian Government’s Register of Lobbyists.

The objective of this report is to provide the Auditor‐General’s independent assurance over the status of the selected Major Projects. The status of the selected Major Projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit (JCPAA).

The audit objective was to assess whether the Australian Electoral Commission appropriately established and managed the contracts for the transportation of completed ballot papers and the Senate scanning solution for the 2016 Federal Election.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2017. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2017.

The objective of the audit was to assess whether the contractual arrangements that have been put in place for the delivery of the Moorebank Intermodal Terminal (MIT) will provide value for money and achieve the Australian Government’s policy objectives for the project.