Complete Table of Contents

LETTER OF TRANSMITTAL

AREAS OF FOCUS FOR THE COMING YEAR

SECTION 1: FOREWORD BY THE AUDITOR-GENERAL

The ANAO – Providing independent assurance to the Parliament and the community: An overview of 2007–08; New Ministerial arrangements for the ANAO; Our continued support to the Parliament; The Joint Committee of Public Accounts and Audit (JCPAA); Our audit work—making a positive impact on public administration, and enhancing accountability; Our contribution to the Accounting and Auditing profession– nationally and internationally; Reducing the ANAO’s carbon footprint; Current challenges facing the ANAO; To conclude

SECTION 2: REPORT OVERVIEW

The Auditor–General’s role and responsibilities: Vision; Organisation; Outcome–output framework; Financial summary; Resources for outcomes

SECTION 3: REPORTING ON PERFORMANCE

Performance overview: Business Plan Scorecard 2007–08; Performance audits; Performance audit outcomes by theme; Inclusion of agency comments in audit reports; Performance; Other audit–related products; Contribution to Outcome 1—improvement in public administration; Contribution to the Parliament; Contribution to public sector entities; Client survey; Assistance to the Parliament; Better Practice Guides
Performance: BPGs published in 2007–08; Increasing awareness of BPGs and related products; National and international representation; Client seminars and advice; Contribution to outcomes; Financial statement audit reports; Financial statement audit–period ended 30 June 2007
Interim financial statement audit–period ended 30 June 2008: Internal control; Interim audit conclusions; Client survey; Performance; Audit fees; Contribution to outcome 2—assurance; Financial statement audit opinions; Developments in the accounting profession

SECTION 4: MANAGEMENT AND ACCOUNTABILITY

Corporate governance: Executive Board of Management; Audit Committee; Information Strategy Committee; Remuneration Committee; Strategic planning framework; Maintenance of appropriate ethical standards; Senior Executive Service Conferences; External and internal scrutiny; Decisions by courts and tribunals; Commonwealth Ombudsman
Management of human resources: Staff turnover; Attraction and retention of staff; Staff induction; ANAO Workplace Agreement; Workplace Consultative Forum; Workforce Plan; Performance and Assessment Scheme; Performance pay; SES remuneration; Learning and professional development; Productivity gains; Secondment/exchange program; Undergraduate program; Professional qualifications and representation studies assistance; Graduates; Awards and recognition; Workplace diversity; Occupational health and safety (OH&S); International Women’s Day; Recruitment advertising and market research; Environmental protection and biodiversity conservation; Other management issues

SECTION 5: APPENDICES

Appendix 1: Staffing overview
Appendix 2: 2007—08 Financial results commentary and financial statements
2007—08 Financial results commentary: Introduction; Overview of financial performance; Detailed analysis
2006–07 Financial statements: Independent Audit Report; Statement by the Auditor-General; Income Statement; Balance Sheet; Statement of Cash Flows; Schedule of Commitments; Schedule of Administered Items; Notes to and Forming Part of the Financial Statements
Appendix 3: Audit reports
Appendix 4: Main issues raised in performance audit reports tabled in 2006–07: Audits examining governance; Audits examining border security; Audits examining program implementation; Audits examining service delivery; Audits examining grants management; Audits examining environment
Appendix 5: Addresses by the Auditor-General and senior staff
Appendix 6: Procurement activities: ANAO performance against core purchasing policies; ANAO policy on the selection and engagement of consultants; Summary of consultancy information
Appendix 7: Contact directory
Appendix 8: Compliance index

SECTION 6: ABBREVIATIONS

List of Figures

Figure 1: Organisation and Senior Management Structure as at 30 June 2008
Figure 2: Outcome–Output framework
Figure 3: Number of Performance Audit Reports
Figure 4: Number of BPGs published over the previous five yearsd
Figure 5: Number of outputs from the financial audit process
Figure 6: Timeliness of issuing audit opinions
Figure 7: Comparison of audit opinions
Figure 8: Strategic Planning Framework
Figure 9: ANAO Values and Behaviours
Figure 10: Tenant Light and Power and Central Services
Figure A2–1: Operating Expenses
Figure A2–2: Operating Revenue

List of Tables

Table 1: Financial resources summary
Table 2: Resources for Outcome 1
Table 3 Resources for Outcome 2
Table 4: Summary of performance ratings for the period ending 31 October 2007
Table 5: Summary of staff secondments and exchanges
Table 6: Summary of studies completed by staff members
Table 7: Advertising and market research
Table A1–1: Staffing profile as at 30 June 2008
Table A1–2: ANAO paid operative staff (employed under the Public Service Act 1999) as at 30 June 2008
Table A1–3: Paid full-time, part-time and non ongoing staff as at 30 June 2008
Table A1–4: Analysis of workplace diversity groups within salary levels 2007–08
Table A1–5: Details of gains and losses—ongoing staff
Table A1–6: Expenditure on staff training
Table A1–7: Basis of employment of staff
Table A1–8: Performance payments
Table A2–1: Summary of financial performance
Table A2–2: Administered funds
Table A6–1: List of consultancy contracts let in 2007–08 valued at $10 000 or more
Table A6–2: Consultancy contracts valued at $10 000 or more 2005–06 to 2007–08