This edition of audit insights draws on the key learnings of the nine ANAO performance audit reports tabled in the Parliament during the second quarter of 2017–18.

• Decision-making Controls for Sustainability – National Disability Insurance Scheme Access
• The Design and Implementation of the Community Development Programme
• Costs and Benefits of the Reinventing the ATO Program
• Administration of the National Broadband Network Satellite Support Scheme
• Monitoring the Impact of Australian Government School Funding
• Low Emissions Technologies for Fossil Fuels
• The Australian Taxation Office’s Use of Settlements
• Administration of Medicare Electronic Claiming Arrangements
• Delivery of the Moorebank Intermodal Terminal

These audits identified key learnings across a number of areas including:

• Governance and risk management;
• Business processes and decision making tools;
• Policy design and implementation;
• Managing cost savings and benefits;
• Measuring performance and impact;
• Regulatory reform;
• Record keeping;
• Reporting;
• Quality assurance and continuous improvement; and
• Procurement.

This insights edition focusses on two specific areas which have been reported multiple times in this quarter, as well as regularly appearing in previous audit reports:

• Policy and program design; and
• Record keeping.