Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Congress '96 - Profit from our Experience - Melbourne

This report examined the publication of financial statements and audit reports in the hardcopy and website forms of the annual reports of 117 Commonwealth reporting entities. The audit objective was to determine whether the published financial statements and audit reports agreed in all respects with those that had been certified by the chief-executive or governing body (as appropriate) and the Auditor-General or his delegate. In all but two instances, the reporting period covered was the year ended 30 June 2002.

The audit objective was to assess the effectiveness of risk management, data monitoring and public reporting arrangements associated with the Australian Government's funding of public hospital services under the 2011 National Health Reform Agreement (NHRA).

Procurement is a significant public sector activity worth $47.4 billion in 2016–17. This information report seeks to provide greater transparency on procurement activity in the Australian public sector. This information report is neither an audit nor an assurance review and presents no conclusions or opinions. The report presents in a variety of ways, including tables and figures, publicly available data from public sector procurement activity.

This benchmarking study was a follow on from ANAO Report No. 14 of 2000-01, Benchmarking the Internal Audit Function, which was published in October 2000. The objective of the study was to obtain and report qualitative and quantitative data on aspects of the internal audit function and compare the public sector internal audit results with equivalent international data to identify better practices and highlight areas for improvement.

The purpose of this information report is to provide transparency of, and insights on, Commonwealth entities’ self-reporting of procurement contracts on AusTender. This information report is neither an audit or assurance review and presents no conclusions or opinions. The report is presented in a variety of ways, including tables, figures, and publicly available data from public sector procurement activity recorded in AusTender.

This information report seeks to provide greater transparency on procurement activity in the Australian public sector. This information report is neither an audit nor an assurance review and presents no conclusions or opinions. The report is presented in a variety of ways, including tables and figures, publicly available data from public sector procurement activity recorded in AusTender.

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.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2024. 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 2023–24 and in the ANAO Corporate Plan 2023–24; and annual reporting requirements set out in other relevant legislation.

The objective of this follow-up audit was to provide assurance to the Parliament on the cost-effectiveness of public sector travel by:

• ascertaining the degree of acceptance, and the extent of implementation, of the previous audit recommendations and better practice principles; and
• establishing whether organisations were managing travel effectively, taking into consideration recommendations and findings detailed in the above Audit Reports and the Better Practice Guide Public Sector Travel.

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.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2020. 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 2019–20 and the ANAO Corporate Plan 2019–20; and annual reporting requirements set out in other relevant legislation.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2021. 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 2020–21 and the ANAO Corporate Plan 2020–21; and annual reporting requirements set out in other relevant legislation.

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.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended on 30 June 2019. 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 2018–19 and the ANAO Corporate Plan 2018–19, and annual reporting requirements set out in other relevant legislation.

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 intent of performance statements audits is to drive improvements in the transparency and quality of entities’ performance reporting and, in turn, increase entities’ accountability to the Parliament and public.

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).

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 annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2017. 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 2016–17 Portfolio Budget Statements (PBS) and the ANAO 2016–20 Corporate Plan and annual reporting requirements set out in other relevant legislation.

The objective of this report was 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.

This edition of Audit Insights is targeted at Australian Government officials who have responsibility for overseeing or preparing performance information under the Commonwealth Performance Framework. The aim of Audit Insights is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons. This edition is drawn from audit reports tabled from 2015–16 to 2022–23 into the implementation of the corporate planning and annual performance statements requirements.

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 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.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the Major Projects Report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year, and is undertaken at the request of the Joint Committee of Public Accounts and Audit.

The objective of this information report is to provide transparency and insights regarding the Australian Government’s budget position and its fiscal outcomes from 2003-04 to 2022-23, using publicly available data. This information report is neither an audit nor an assurance review and will present no conclusions or opinions.

The Department of the Treasury, the Department of Finance and the Parliamentary Budget Office are entities that may be consulted during the reporting phase of this report.

The primary objective of this audit was to review the management and administration of travel undertaken by public sector employees to determine whether, and to what extent, it complied with approved policies and procedures. The other objective of this audit, as with all across-the-board FCA audits, is to identify, develop and report better practices. The audit dealt with short-term travel by Commonwealth public sector employees on official business.

The objective of the audit was to examine the investment of public funds by selected entities, including: compliance with relevant legislation, delegations and instructions; the value for money of investment strategies; and reporting of investment activities. Six entities were selected for audit, comprising three FMA Act agencies and three Commonwealth authorities. The six entities had aggregrate investments of $1.64 billion as at 30 June 2004 and realised investment earnings of some $80.4 million during 2003/04.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the Major Projects Report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year. The Report is undertaken at the request of the Joint Committee of Public Accounts and Audit.

The major projects report (MPR) is an annual review of the Department of Defence’s major defence equipment acquisitions, undertaken at the request of the Parliament’s Joint Committee of Public Accounts and Audit (JCPAA).

The purpose of the MPR is to provide information and assurance to the Parliament on the performance of selected acquisitions as at 30 June 2021. This is the 14th MPR since its commencement in 2007–08.

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

This audit assessed corporate plans for the 2016–17 reporting period, and complements the report published in August 2016 which assessed corporate plans for the 2015–16 reporting period.

Mr P.J. Barrett (AM) - Auditor-General for Australia, address to the Department of Environment and Heritage - Sustainability Reporting by the Public Sector

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending 30 June 2016. It addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013 and the Auditor-General Act 1997, the performance measures set out in the outcome and programs framework in the ANAO’s 2015–16 Portfolio Budget Statements and the ANAO’s 2015–19 Corporate Plan and annual reporting requirements set out in other legislation.

The second audit, which is the subject of this report, is a broader and more in-depth cross-portfolio audit. Its objective was to assess:

• the planning and delivery of capital works projects by proponent agencies;
• the extent to which projects have delivered on what was intended; and
• the extent to which proponent agencies have complied with the requirements of the Public Works Committee Act 1969 and approved procedures.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the major projects report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year, and is undertaken at the request of the Joint Committee of Public Accounts and Audit.

The report objective is to provide the Auditor-General’s independent assurance over the status of 30 selected Major Projects, as reflected in the Statement by the Chief Executive Officer Defence Materiel Organisation (DMO), and the Project Data Summary Sheets prepared by the DMO, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.

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.

In April 2002, the ANAO tabled Audit Report No.40 2001-02 Corporate Governance in the Australian Broadcasting Corporation ( the 2002 audit). In August 2003, the ABC submitted a report to the Joint Committee of Public Accounts and Audit (JCPAA) on its progress in implementing the recommendations from the 2002 audit and the JCPAA report. This follow-up audit examined the ABC's implementation of recommendations from both reports, using the ABC's progress report as its base.

The audit objective was to provide independent assurance to the Parliament on the effectiveness of Australian Public Service organisations in the use and management of the HRIS to satisfy mandatory reporting requirements, as well as provide meaningful information to management. The audit also considered the use of employee self service facilities offered by the HRIS, which has the capacity to provide staff with access to their personal information, reduce manual processing and streamline processing.

The ANAO responded to the emerging sector-wide risks for public administration by developing a strategy for a program of audits examining the delivery of the Australian Government’s COVID-19 pandemic response (COVID-19 audit strategy). The purpose of this information report was to summarise and consolidate the learnings from the audits and reviews conducted by the ANAO under the COVID-19 audit strategy.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2014. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in May 2014; the performance measures set out in the outcome and programs framework in the 2013–14 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements provided for in legislation.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2013. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in June 2013; the performance measures set out in the outcomes and programs framework in the 2012–13 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements set out in legislation.

The objectives of this audit were to:

• examine the effectiveness of ASIC's processes for receiving reports of suspected breaches of the Corporations Act; and
• assess the efficiency with which statutory reports are referred and investigated by ASIC.

The audit commenced in February 2006. ANAO undertook an assessment of ASIC's processes for receiving and referring for investigation statutory reports. ANAO also undertook a detailed examination of a random sample of 416 statutory reports received by ASIC in the period 2002–03 to 2004–05.

The audit scope did not extend to the role of the Commonwealth Director of Public Prosecutions in prosecuting offences referred to it by ASIC.

This report addresses the role and responsibilities of audit committees in all Commonwealth public sector entities including departments and similar agencies, and commercial and non-commercial statutory authorities. A better practice model was developed, based primarily on a review of literature dealing with private and public sector governance models and the requirements of the proposed financial management legislation.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2015. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and Other Non‑corporate Commonwealth Entities approved by the Joint Committee of Public Accounts and Audit in June 2015; the performance measures set out in the outcome and programs framework in the 2014–15 Portfolio Budget Statements; section 28 of the Auditor‑General Act 1997; and other annual reporting requirements set out in legislation.

The general objectives of the audit were to:

• obtain and report quantitative and qualitative benchmarks of performance in the public sector; and
• compare the public sector benchmarks with equivalent international data to identify better practices and highlight opportunities for improvement.

In relation to internal audit, given the three-year duration of the study, these generic objectives have been extended to include an analysis of trends in internal audit over the past three years.

The objective of the follow-up audit was to report on the action taken by the Australian Customs Service to address the recommendations of the 1996 Audit Report. The audit also reviewed key areas of the Passenger Movement Charge administration identified in the 1996 audit, including the appropriateness of formal arrangements between the ACS and Regular Public Transport airlines and assessed the proposed arrangements being developed by the ACS. The arrangements with RPT airlines were a particular focus in the follow-up report (as they were in the 1996 Audit Report), because of the significance of that category of carrier in revenue terms

Financial statement audits are an independent examination of the financial accounting and reporting of public sector entities. The results of the examination are presented in an audit report, which expresses the auditor's opinion on whether the financial statements as a whole and the information contained therein fairly present each entity's financial position and the results of its operations and cash flows. The accounting treatments and disclosures reflected in the financial statements by the entity are assessed against relevant accounting standards and legislative reporting requirements.

The objective of the audit was to examine the effectiveness of the management and control of program evaluation in the Australian Public Service. The ANAO made an assessment against criteria which were designed to test whether agencies were undertaking evaluations in a way which would enhance their overall effectiveness. The main issues examined were:

• approaches to evaluation planning;
• the conduct of individual evaluations;
• the quality of evaluation reports; and
• the impact of evaluations.

This report will focus on key selected major Defence acquisition projects in accordance with the Joint Committee of Public Accounts and Audit (JCPAA) MPR Guidelines.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the major projects report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects at 30 June each year, and is undertaken at the request of JCPAA.

This report, which informs the Parliament on the audits of financial statements of Commonwealth entities for 1995-96, aligns with the Government's policy for timely public reporting of financial information. It provides a summary of the opinions formed on those organisations' financial statements and the matters and recommendations raised. Matters reported relate primarily to issues on internal control structures and information technology.

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.

The 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 ANAO Quality Assurance Framework and Plan 2019–20.

In 1997-98, the ANAO audited the Child Support Agency (CSA), making 12 recommendations to improve its operational performance. A related report by the Joint Committee of Public Accounts and Audit supported the general findings of the ANAO audit and reinforced three ANAO recommendations in its own report. The audit examined client service in the CSA by following-up the CSA's implementation of the recommendations contained in these two previous reports and more broadly assessing whether the CSA had improved the management and delivery of its client service sine the previous ANAO audit.

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 ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The framework serves to assist in ethical decision making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General has published the ANAO Integrity Framework and Report for 2022–23 to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

The ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The Framework serves to assist in ethical decision-making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General publishes the ANAO Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

The Auditor-General Act 1997 establishes the mandate for the Auditor General to undertake financial statement audits of all Commonwealth entities including those of government agencies, statutory authorities and government business enterprises.

Financial statement audits are an independent examination of the financial accounting and reporting of public sector entities. The results of the examination are presented in an audit report, which expresses the auditor's opinion on whether the financial statements as a whole and the information contained therein fairly present each entity's financial position and the results of its operations and cash flows. The accounting treatments and disclosures reflected in the financial statements by the entity are assessed against relevant accounting standards and legislative reporting requirements.

In its Report 495 Inquiry into Commonwealth Grants Administration, the Joint Committee of Public Accounts and Audit (JCPAA) recommended that the ANAO considers a future audit of the process by which the Minister for Finance is informed of grant approvals against the recommendation of the awarding agency. A cross portfolio audit examining this aspect of the grants framework was last conducted by the ANAO in 2011–12 (Auditor-General Report No. 21 2011–12 Administration of Grant Reporting Obligations). It is envisaged that a similar audit methodology will be employed, including undertaking a comprehensive analysis of agency briefs over a specified period provided to Ministerial decision-makers. The potential audit would also examine any analysis undertaken by the Department of Finance of reports provided to the Minister for Finance, and any resulting advice to the Minister for Finance either on a particular grant award or the grants framework.

The report summarises performance audit, financial statement audit and other related activities for the ANAO for the period July to December 2003. The key issues arising from performance audits tabled in this period are summarised against the ANAO themes. The report also summarises financial audits and other financial audit activities conducted by the ANAO during the period July to December 2003. It discusses significant issues such as the: consolidated financial statements and the final budget outcome; harmonisation of Australian Generally accepted accounting practices and Government Finance Statistics; adoption of International Financial Reporting Standards; timing for Financial Statements Preparation; and the audit of the CFS 2002-03.