Performance
The primary performance measures for this output relate to the number of reports produced and their cost and quality. Quality targets for performance audit reports are set out in the PBS and our Business Plan and reported in the ANAO Scorecard (see the previous section and discussion under ‘Contribution to Outcomes’ in this part).
Audit methodology
Detailed planning for enhanced performance audit working paper management has commenced as part of a wider ANAO project involving the implementation of an electronic document record management system.
Number of reports
During the year, 51 performance audit reports were produced against a PBS target of 52 for this output. This figure includes the five BSP audit reports tabled against a PBS target of seven, and one protective security audit report tabled against a PBS target of one. As explained above, the reason these audits are discussed in this section of the report is a result of a restructure, effective from 1 July 2006 whereby these audits are now included as performance audit reports in Output Group 1. Prior to the restructure, they were part of Output Group 3 and were reflected as such in the 2006–07 PBS.
For 2005–06, we tabled 50 performance audit reports against a target of 51. Figure 3 shows the number of reports produced under this output over the past six years. Audit report numbers for earlier years have been adjusted to include BSP and Protective Security audits.
Figure 3: Number of performance audit reports
Performance
The primary performance measures for this output relate to the number of audits completed, timeliness and resource usage.
Measures of quality are discussed under ‘Contribution to Outcomes’.
Average timeframes and costs
The average time taken to complete a performance audit report (including five BSP audit reports and one protective security audit report) was 12.3 months, with a range from five to 24 months. The average cost (including overhead allocation) was $0.368 million with a range from $0.170 million to $0.665 million.
Cost of performance audit services
Performance audit reports (including BSP and protective security audit reports) output (Output Group 1) consumed $21.583 million in 2006–07 ($19.136 million in 2005–06).10
Other audit and related products
As part of our integrated audit services’ delivery approach we produced our annual Audit Work Program.
Audit Work Program 2007–08
We developed the Audit Work Program 2007–08 11 during the latter half of 2006–07. This work program was developed in consultation with the JCPAA and audited entities, and was provided to the Prime Minister, Leader of the Opposition, Ministers, Shadow Ministers, the JCPAA and agency heads. As mentioned earlier, the JCPAA takes the lead role in coordinating parliamentary input to the development of the program. The program outlines performance audits in progress at 1 July 2007 and lists performance audit topics from which audits for 2007–08 are selected. It also sets out in summary form the work programs intended to be undertaken under the other ANAO Output Groups, namely Assurance Audit Services and Information Support Services, which are discussed later in this report.
10 A comparison of 2006–07 BSP and protective security audit reports costs with 2005–06 are:
- BSP audit reports output consumed $2.015 million in resources in 2006–07 ($1.565 million in 2005–06); and
- Protective security audit reports output consumed $0.271 million in resources in 2006–07 ($0.070 million in 2005–06).
11 The Audit Work Program 2007–08 is on our website: