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 ANAO 2017–18 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 corporate plan is complemented by the annual audit work program which reflects the ANAO's strategy and deliverables for the coming year.

The ANAO’s performance audit activities involve the independent and objective assessment of all or part of an entity’s operations and administrative support systems. This guide outlines the ANAO's approach to performance auditing and includes information about how subjects are identified for audit and the phases of the performance audit process.

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 Australian National Audit Office (ANAO) 2016-20 Corporate Plan is the primary strategic planning document, and outlines how the ANAO intends to deliver against the purpose over the coming four years.

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 ANAO Corporate Plan 2015–19 outlines how we intend to deliver against our purpose over the coming four years, which is to improve public sector performance and support accountability and transparency in the Australian Government sector through independent reporting to Parliament, the Executive and the public.

This document outlines the role of the Auditor-General in resolving matters referred to in a Parliamentary Committee¹ report when a Government response, or explanatory statement, has not been presented within six months, or questions on the explanatory statement have not been answered to the satisfaction of the committee.

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.

The APS Code of Conduct establishes the standards of conduct required of APS employees. The APS Code of Conduct is set out in section 13 of the Public Service Act 1999 (the Act). The Act also sets out the APS Values and APS Employment Principles which apply to APS staff. [The APS Values, APS Employment principles and the APS Code of Conduct are at Attachment A]. A breach of the Code of Conduct constitutes misconduct.

A person who is or was an APS employee is also taken to have breached the Code of Conduct if the person is found to have provided false or misleading information in connection with their engagement as an APS employee [s 15(2A) of the Act is also at Attachment A].

The Auditor-General must, under subsection 15(3)(a) of the Act, establish procedures for determining breaches of the Code of Conduct by APS employees or former APS employees (suspected of having breached the Code whilst an employee in the ANAO or in connection with the person's engagement as an ANAO employee). It is a requirement that the procedures must comply with procedural requirements set out in the Australian Public Service Commissioner's Directions 2013 and must have due regard to procedural fairness.

The procedures may be different for: different categories of APS employees or former APS employees; or for APS employees or former APS employees who have been convicted of an offence against a Commonwealth, State or Territory law in respect of conduct that is alleged to constitute a breach of the Code of Conduct; or for APS employees or former APS employees who have been found to have committed such an offence but no conviction is recorded.