The Performance Audit Services Group (PASG) volume of the ANAO Audit Manual applies to the performance audit activity performed by PASG in collaboration with the Systems Assurance and Data Analytics (SADA) group. Relevant policies and guidance from the PASG volume are also applied to assurance reviews performed by PASG. Policies and guidance in the PASG volume address the planning, execution and reporting stages of the performance audit process.

The objective of the audit was to assess the effectiveness of Industry Innovation and Science Australia's, the Department of Industry, Science, Energy and Resources', and the Australian Taxation Office's administration of the Research and Development Tax Incentive program.

The audit objective was to assess the effectiveness of the Department of Health’s approach to improving and monitoring immunisation coverage.

The objective of the audit was to assess the effectiveness of arrangements for monitoring, evaluating and reporting progress towards Closing the Gap in Aboriginal and Torres Strait Islander disadvantage.

Welcome to the inaugural edition of the ANAO’s quarterly Audit Matters newsletter. The purpose of Audit Matters is to inform external audiences — primarily those working in Commonwealth entities — of updates on the ANAO’s work and provide insights on what we are seeing in the Australian Government sector.

Audit Matters complements the range of reports we table in the Parliament as well as our Insights products and events and seminars. I hope you find it useful and please forward it on to your colleagues, and encourage them to sign-up for future editions.

Carla Jago, Acting Deputy Auditor-General

The objective of this audit was to examine whether the Department of Infrastructure, Transport, Regional Development and Communications exercised appropriate due diligence in its acquisition of the ‘Leppington Triangle’ land for the future development of the Western Sydney Airport.

The objective of the audit was to assess the effectiveness and value for money to date of the Department of Defence’s acquisition of combat reconnaissance vehicles under project Land 400 Phase 2.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2024. 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 2024. 

Quality in the delivery of the ANAO’s audit services is critical in supporting the integrity of our audit reports and maintaining the confidence of the Parliament and public sector entities.

The Australian National Audit Office (ANAO) Corporate Plan is the ANAO’s key strategic planning document. It guides our operating environment and sets out how we will deliver on our purpose. The Quality Assurance Framework and Plan complements the Corporate Plan.

The ANAO Quality Assurance Framework is the system of quality control that the ANAO has established to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO standards and applicable legal and regulatory requirements, and reports issued by the ANAO are appropriate in the circumstances.

This Audit Quality Report demonstrates the ANAO assessment of the implementation and operating effectiveness of the elements of the ANAO Quality Assurance Framework. The report provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Assurance Framework, and outlines audit quality indicators measuring ANAO performance against target benchmarks. This report also includes the achievement of the quality assurance strategy and deliverables set out in the Quality Assurance Framework and Plan 2021–22.

The objective of this audit was to assess the effectiveness of the Department of Home Affairs’ regulation of migration agents.

The objective of this audit was to assess the effectiveness of the design and award of funding for Round 6 of the Mobile Black Spot Program.

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

The objective of the audit was to examine whether strategic water procurements by the Department of Agriculture, Water and the Environment were conducted consistent with government policy, were supported by appropriate program design, were planned and executed appropriately, and achieved value for money.

The objective of this audit was to assess the effectiveness of the Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.

The audit objective was to assess the effectiveness of the Department of Industry, Innovation and Science in administering the low emission technologies for fossil fuels (LETFF) program.

The objective of the audit was to assess the effectiveness of the implementation and award of funding for Round 1 of the Growing Regions Program.

The objective of the audit was to examine the effectiveness of the Department of Defence’s planning, budgeting and implementation of an electronic health records solution for Defence personnel.

The objective of the audit was to assess whether the award of a $443.3 million grant to the Great Barrier Reef Foundation was informed by appropriate departmental advice and through processes that complied with the grants administration framework.

The audit objective was to examine whether the design and conduct of the procurement process for delivery partners for the Entrepreneurs’ Programme complied with the Commonwealth Procurement Rules, and whether the signed contracts are being appropriately managed.

The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC) management of corporate credit cards.

The objective of this audit was to assess the effectiveness of the Australian Digital Health Agency’s (ADHA) procurement relating to My Health Record system infrastructure.

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 assess the effectiveness of Comcare’s administration of claims for Australian Government entities under its workers’ compensation scheme.

The objective of the audit was to examine the effectiveness of Defence’s quarterly performance report as a mechanism to inform senior stakeholders about risks and issues in the delivery of capability to the Australian Defence Force.

The objective of the audit was to assess whether Services Australia had effectively managed risks related to the rapid preparation for and delivery of COVID-19 economic response measures.

The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.

This report complements the interim phase report published in June 2014 (Audit Report No.44 2013–14), and provides a summary of the final audit results of the audits of the financial statements of 251 Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

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.

The audit objective was to assess whether the Department of Homes Affairs has appropriately managed the procurement of garrison support and welfare services for offshore processing centres in Nauru and PNG (Manus Island).

The objective of the audit was to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.

The objective of this audit was to assess the effectiveness of Army’s workforce planning.

The objective of the audit was to assess the effectiveness of the transition of the Remote Jobs and Communities Programme to the Community Development Programme, including whether the Community Development Programme is well designed and administered effectively and efficiently.

The objective of the audit was to assess whether the Australian Communications and Media Authority (ACMA) had complied with gifts, benefits and hospitality requirements.

The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.

The Auditor-General undertook a limited assurance review of the Department of Agriculture and Water Resources’ assessment of the performance of New South Wales under the National Partnership Agreement on Implementing Water Reform in the Murray-Darling Basin relevant to the protection and use of environmental water for the 2014–15 and 2015–16 financial years.

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 audit objective is to examine the effectiveness of measures taken to strengthen the protection of Australia’s missions and staff overseas.

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. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2020. 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 2020.

The objective of this audit was to assess whether the Department of Home Affairs’ procurement process for the Permissions Capability employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.

The objective of the audit was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s management of initiatives to supply low aromatic fuel to Indigenous communities.

The audit objective was to assess whether nbn co limited effectively administered the National Broadband Network Satellite Support Scheme.

The objective of the audit was to assess the effectiveness of Medicare electronic claiming arrangements, including an assessment of the extent to which claiming and processing efficiencies for the Government, health professionals and Medicare customers have been achieved.

This edition of Audit Insights considers the approaches entities are taking to implement parliamentary and ANAO recommendations to improve public administration practices and outcomes. It updates and replaces the edition published in November 2019 and draws on audit reports released since then.

Parliamentary committee inquiries and ANAO performance audits identify risks to the successful delivery of outcomes and generally provide recommendations to address them. Tabling an agreed response to a parliamentary committee recommendation formalises government or entity commitment to the Parliament to implement the agreed action. Similarly, ANAO performance audit reports are prepared for presentation to Parliament and agreement to implement a recommendation made in an ANAO report is therefore a commitment to the Parliament.

The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.

The objective of the audit was to examine whether the National Capital Authority’s procurement activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The Audit Committee Chairs Forum is a joint initiative of the Department of Finance and the ANAO and includes the general government and non-general government sector Audit Committee Chairs. This communique covers the outcomes of the discussion at the forum on 15 June 2018 including updates from the Auditor-General and the ANAO, and from the Department of Finance.

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 Australian National Audit Office (ANAO) Corporate Plan is the ANAO’s key strategic planning document. It guides our operating environment and sets out how we will deliver on our purpose.

The Quality Assurance Framework and Plan complements the Corporate Plan. The ANAO Quality Assurance Framework is the system of quality control that the ANAO has established to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO standards and applicable legal and regulatory requirements and reports issued by the ANAO are appropriate in the circumstances.

This Audit Quality Report demonstrates the ANAO assessment of the implementation and operating effectiveness of the elements of the ANAO Quality Assurance Framework. The report provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Assurance Framework, and reports audit quality indicators measuring ANAO performance against target benchmarks.

This report also includes the achievement of the quality assurance strategy and deliverables set out in the Quality Assurance Framework and Plan 2020–21.

The audit objective was to assess the effectiveness of the National Blood Authority’s management of the manufacture and supply of domestic fractionated blood plasma products.

The objective of this audit was to examine whether the Humanitarian Settlement Program (HSP) is being delivered effectively. 

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 the establishment of the Workforce Australia Services panel.

The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s identity verification arrangements for applicants in the Citizenship Program.

The audit objective was to examine whether Airservices Australia has effective procurement arrangements in place, with a particular emphasis on whether consultancy contracts entered into with International Centre for Complex Project Management (ICCPM) in association with the OneSKY Australia project were effectively administered.

This report is the first of the two reports and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2021–22 financial statements audits. This report examines 25 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2020–21 Consolidated Financial Statements.

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 the efficiency of the Australian Transport Safety Bureau’s (ATSB’s) investigation of transport accidents and safety occurrences.

The objective of this audit was to examine the effectiveness of the Australian Electoral Commission’s management of financial disclosures required under Part XX of the Commonwealth Electoral Act 1918, including the extent to which the AEC is achieving accurate and complete financial disclosures.

The audit objective was to assess the effectiveness of the Department of Immigration and Border Protection in delivering high quality interpreting services to its clients.

The objective of this audit was to assess the efficiency and effectiveness of Australian Human Rights Commission’s handling of complaints.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

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

This audit focuses on the NBA’s role in managing the nations blood supply, bearing in mind the NBA’s legislative responsibilities, national policy objectives and ongoing blood sector reforms.

The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC’s) administration of the National Competitive Grants Program (NCGP).

The objective of the audit was to assess the effectiveness of the coordination arrangements of key Australian Government entities operating in Torres Strait.

The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Commonwealth entities, and the Consolidated Financial Statements of the Australian Government, to provide Parliament an independent examination of the financial accounting and reporting of public sector entities. This report focuses on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2015–16 financial statements audits of 21 departments and other major General Government Sector (GGS) entities. These entities contribute 95 per cent of GGS revenues and expenses.

The objective of this audit was to assess the effectiveness of Defence’s design and implementation of arrangements to select a preferred Strategic Partner for the Future Submarines Program.

This report focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2018–19 financial statements audits. It examines 26 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2017–18 Consolidated Financial Statements of the Australian Government (CFS). Significant and moderate findings arising from the interim audits are reported to the responsible Minister(s), and all findings are reported to those charged with governance of each entity.

The audit objective was to assess the effectiveness of the Department of Infrastructure and Regional Development's regulation of passenger security screening at Australian domestic airports.

The objective of the audit was to assess the effectiveness of the Department of Employment’s administration of the Fair Entitlements Guarantee.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2023. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013; the Public Governance, Performance and Accountability Rule 2014; the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s Portfolio Budget Statements 2022–23 and in the ANAO Corporate Plan 2022–23; and annual reporting requirements set out in other relevant legislation.

The purpose of Insights: Audit Opinion is to provide the Auditor-General's views on key issues facing the Australian public sector. This inaugural edition is on the topic of the Commonwealth Performance Framework and how it can be better used to drive effectiveness in the Australian public sector. This includes the need to prioritise the improvement of performance frameworks, embed a performance culture and use performance information to drive business improvement.

This edition of audit insights outlines key messages from a series of performance audits which examined the effectiveness of fraud control arrangements in three Australian Government departments. In addition to assessing compliance with the mandatory requirements of the 2017 Commonwealth Fraud Control Framework, the audits examined the application of the government’s better practice fraud guidance, and steps taken by the entities to promote a fraud aware culture. The key messages may be relevant for the operations of other Commonwealth entities, as fraud control is a key responsibility in Australian Government administration.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2023. 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 243 Australian Government entities for the period ended 30 June 2023.

The objective of this audit was to assess whether the OneSKY tender was conducted so as to provide value with public resources and achieve required timeframes for the effective replacement of the existing air traffic management platforms.

The objective of this audit was to assess the effectiveness of the Australian Maritime Safety Authority’s (AMSA) management of the Aids to Navigation maintenance procurement.

The objective of the audit was to assess the effectiveness of the Department of Human Services’ implementation of myGov as at November 2016.

The audit objective was to assess the effectiveness of the department’s strategic procurement of water entitlements to meet the Bridging the Gap target under the Basin Plan.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of annual compliance arrangements with large corporate taxpayers.

The audit objective was to assess the effectiveness and efficiency of the Department of Human Services’ management of Smart Centres’ Centrelink telephone services.

This edition of Audit Insights is targeted at Australian Government officials who have responsibility for the implementation of cyber security controls or strategy for government systems. The aim is to communicate lessons from our audit work to make it easier for people working within the Australian public sector to apply those lessons. It is drawn from audit reports tabled in 2019–20, 2020–21 and 2022–23 into management of cyber security risks.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2022. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013; the Public Governance, Performance and Accountability Rule 2014; the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s Portfolio Budget Statements 2021–22 and the ANAO Corporate Plan 2021–22; and annual reporting requirements set out in other relevant legislation.

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

The objective of the audit was to assess whether the award of funding under the Community Sport Infrastructure Grant Program was informed by an appropriate assessment process and sound advice.

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

The objective of the audit was to assess the effectiveness of the governance board in the Sydney Harbour Federation Trust.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2022. 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 2022. 

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 to date of the Department of Defence’s procurement of six evolved Cape class patrol boats.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities in addressing Superannuation Guarantee non-compliance.

This report complements the interim phase report published in August 2016, and 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.

The objective of this audit was to assess the effectiveness of the Australian Criminal Intelligence Commission’s administration of the Biometric Identification Service project.

The objective of this audit was to assess the effectiveness of the administration of grants for the Try, Test and Learn Fund transition projects.

The objective of the audit was to assess the effectiveness of Defence’s design and implementation of the Base Services contracts.

The objective of this audit was to assess whether the design and administration of the Adult Migrant English Program was effective.

The objective of the audit was to assess the effectiveness of the Australian Communications and Media Authority’s regulation of unsolicited communications.

An Audit Committee Chairs Forum was held virtually on Friday, 15 July 2022. The text on this page is the communique from the forum.

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 examine the effectiveness of bilateral agreement arrangements between Services Australia and other entities.

The audit objective was to assess the effectiveness to date of the Department of Defence’s procurement and contract management of the Offshore Patrol Vessel program.

The objective of the audit was to assess whether the award of funding under the Building Better Regions Fund was effective as well as being consistent with the Commonwealth Grant Rules and Guidelines.

The objective of the audit was to assess the effectiveness of the Department of Defence’s procurement of Hunter class frigates and the achievement of value for money to date.

The objective of the audit was to assess the effectiveness of the governance board in the Australian Institute of Marine Science.

The objective of the audit was to assess the effectiveness of Australian Government-funded aged care services delivered to Aboriginal and Torres Strait Islander people.

Please note: Aboriginal and Torres Strait Islander people should be aware that this website may contain images of deceased people.

The audit objective was to assess the effectiveness of the Department of Defence's management of the disposal of specialist military equipment.

The Auditor-General responded on 14 January 2020 to correspondence from the Hon Catherine King MP, requesting that the Auditor-General conduct an investigation to examine programs supporting regional development and jobs growth. The Auditor-General also responded on 2 April 2020 to follow-up correspondence from the Hon Catherine King MP dated 3 March 2020, alerting the Auditor-General to evidence given in Senate estimates that relates to the original correspondence. The Auditor-General provided a follow-up response to the Hon Catherine King MP on 24 July 2020. 

The objective of the audit was to assess the effectiveness of the child support collection arrangements between the Department of Human Services (DHS) and the Australian Taxation Office (ATO).

An Audit Committee Chairs Forum was held at the Hotel Realm on Friday, 9 December 2022. The communique from the forum is now available here.

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

The audit objective was to assess the effectiveness of the Department of Social Services’ arrangements for managing Disability Employment Services provider agreements.

The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected Major Projects, as reflected 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.

The audit objective was to assess whether the Department of Industry, Innovation and Science has effectively and efficiently administered the collection of North West Shelf royalty revenues.

The ANAO, provided a country paper to the 8th ASOSAI Symposium held virtually on 8 September 2021. The paper was titled Responding to disaster and pandemic issues.

The audit objective was to assess the establishment and administration of the Australian Border Force’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.

The objective of this audit was to examine whether compliance with trade measurement in Australia is being effectively administered.

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 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 Parliament an independent examination of the financial accounting and reporting of public sector entities. This report focuses on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2016–17 financial statements audits of 25 entities including all departments of state and a number of major Australian government entities.

The objective of this audit was to examine the effectiveness of the Department of Home Affairs' administration of the support arrangements designed to ensure that the Cape Class patrol boats are achieving contracted availability and performance requirements.