54 Items found
Published: Thursday 9 June 2022
Published

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.

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Published: Tuesday 14 December 2021
Published

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2021. 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 2021. 

Entity
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Published: Wednesday 2 June 2021
Published

This report is the first in the series of reports for the 2020–21 financial year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2020–21 financial statements audits. This report examines 25 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 2019–20 Consolidated Financial Statements.

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Published: Thursday 17 December 2020
Published

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.

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Published: Thursday 28 May 2020
Published

This report focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2019–20 financial statements audits. This report examines 24 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 2018–19 Consolidated Financial Statements (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.

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Published: Tuesday 17 December 2019
Published

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2019. 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 2019.

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Published: Thursday 13 June 2019
Published

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.

Entity
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Published: Monday 17 December 2018
Published

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2018. 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 2018.

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Published: Thursday 14 June 2018
Published

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.

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Published: Wednesday 20 December 2017
Published

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.

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Published: Wednesday 28 June 2017
Published

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.

Entity
Across Entities
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Published: Monday 23 January 2017
Published

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.

Entity
Across Entities
Published: Wednesday 31 August 2016
Published

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.

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Published: Thursday 17 December 2015
Published

This report complements the interim phase report published in June 2015, and provides a summary of the final audit results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of 253 Australian Government entities.

Entity
Across Entities
Published: Friday 5 June 2015
Published

This report outlines the ANAO’s assessment of the internal controls of major entities, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase  of the financial statement audits of 23 major General Government Sector entities that represent some 95 per cent of total General Government Sector revenues and expenses.

Entity
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Published: Thursday 18 December 2014
Published

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.

Entity
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Published: Thursday 19 June 2014
Published

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

Entity
Across Agencies
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Published: Wednesday 18 December 2013
Published

This report complements the interim phase report released in June 2013 (Audit Report No.49 2012–13), and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

Entity
Across Agencies
Contact

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Published: Thursday 20 June 2013
Published

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 24 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

Entity
Across Entities
Contact

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Published: Thursday 20 December 2012
Published

The ANAO is responsible for the audits of the financial statements of all Australian Government entities. This report provides a summary of the final audit results of these entities, including the Consolidated Financial Statements for the Australian Government.

Entity
Across Agencies
Published: Tuesday 26 June 2012
Published

The objective of the audit was to report the results of the interim phase of the audit of the 2011-12 financial statements of major General Government Sector agencies.

Entity
Across agencies
Published: Thursday 15 December 2011
Published

The ANAO is responsible for the audits of the financial statements of all Australian Government entities. This report provides a summary of the final audit results of these entities, including the Consolidated Financial Statements for the Australian Government.

The paragraphs numbered 5.213 to 5.216 in relation to Defence Housing Australia were tabled as an addendum to the Report.

A correction to the third bullet point of paragraph 5.120 was tabled as a corrigendum to the Report.

Entity
Cross Agencies
Published: Thursday 23 June 2011
Published

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

Our interim audits of agencies encompass a review of governance arrangements related to agencies’ financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. The ANAO’s examination of these areas is designed to assess the reliance that can be placed on agencies’ internal controls to produce complete and accurate information for financial reporting purposes.

Entity
Across Entities
Published: Thursday 16 December 2010
Published

This report complements the interim phase report, and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

Entity
across agencies
Published: Thursday 24 June 2010
Published

This report presents the results of the interim phase of the 2009–10 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses.

Entity
Across Agencies
Published: Thursday 17 December 2009
Published

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.

Entity
NO-DEPTS-LISTED
Published: Monday 22 June 2009
Published

Under section 57 of the Financial Management and Accountability Act 1997 (FMA Act) the Auditor-General is required to report each year to the relevant Minister, on whether the financial statements of agencies have been prepared in accordance with the Finance Minister's Orders (FMOs) and whether they give a true and fair view of the matters required by those Orders.

Our interim audits of agencies encompass a review of governance arrangements related to agencies' financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes.

Entity
Across Agencies
Published: Wednesday 17 December 2008
Published

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.

Entity
Across Agencies
Published: Wednesday 25 June 2008
Published

This report presents the results of the interim phase of the 2007-08 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses. The results of the final audits of these departments and agencies will be included in a second report to be tabled in the Parliament in December 2008 following completion of the financial statement audits of all entities for 2007-08.

Entity
NO-DEPTS-LISTED
Published: Thursday 20 December 2007
Published

This report complements the interim phase report, Audit Report No.51 2006–07 Interim Phase of the Audit of Financial Statements of General Government Sector Entities for the Year Ending 30 June 2007, and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

Entity
NO-DEPTS-LISTED
Published: Wednesday 27 June 2007
Published

This report presents the results of the interim phase of the 2006–07 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent 95 per cent of total GGS revenues and expenses.

Entity
NO-DEPTS-LISTED
Published: Tuesday 19 December 2006
Published

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

Entity
NO-DEPTS-LISTED
Published: Thursday 22 June 2006
Published

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

Entity
Across agency
Published: Wednesday 21 December 2005
Published

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2004–05 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

Entity
across agency
Published: Friday 24 June 2005
Published

This report presents the results of the interim phase of the 2004-2005 financial statement audits. The audits have encompassed a review of governance arrangements related to entities' financial management responsibilities, and an examination of internal control, including information technology system controls for all portfolio departments and other major General Government Sector entities as at 31 March 2005. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes. All ANAO findings have been reported to entities and summary reports provided to the relevant Minister(s).

Entity
Across Agency
Published: Wednesday 12 January 2005
Published

This report provides a summary of the final audit results of the audits of the financial statements of all Australian government reporting entities, including the Consolidated Financial Statements for the Australian Government.

Entity
Across Entities
Published: Wednesday 30 June 2004
Published

This report updates the ANAO's assessment of audit findings relating to major entity internal control structures, including governance arrangements, information systems and control procedures through to March 2004. The findings summarised in this report arise from the interim phase of the financial statement audits of major Australian Government entities for 2003/2004. Examinations of such findings are designed to assess the reliance that can be placed on control structures to produce complete, accurate and valid information for financial reporting purposes.

Entity
Across Agency
Published: Friday 9 January 2004
Published

The report summarises the final results of the audits of the financial statements of Australian Government entities, being the second report this year on financial statements for the period ended 30 June 2003. It complements Audit Report No.61 2002-2003 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2003.

Entity
Across Agency
Published: Monday 30 June 2003
Published

The report summarises audit findings relating to entity internal control structures arising out of the interim financial statement audits of 21 Major Commonwealth entities for the year ending 30 June 2003. The interim audit examinations seek to update the ANAO's assessment of the internal control environment of entities reviewed, so as to determine whether reliance can be placed on those control structures to produce complete, accurate and valid information for financial reporting purposes. In addition this year's report provides observations on some key strategic issues and influences which are, or will be in the future, likely to affect the overall financial framework in the public sector

Entity
Across agency
Published: Monday 23 December 2002
Published

This report summarises the final results of the audits of the financial statements of Commonwealth entities and represents the second report of the year on financial statement audits for the period ended 30 June 2002. It complements Audit Report No.67 2001-2002 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2002. The report is in five parts:

  • Part One provides ongoing commentary on the structure of and issues in relation to the Commonwealth's financial framework;
  • Part Two provides details of the audit of the Commonwealth's Consolidated Financial Statements for 2001-2002;
  • Part Three summarises the final results of the financial statements with particular details regarding qualifications and any other matters emphasised in the audit reports;
  • Part Four provides an overview of the results of the year end substantiation of financial balances and a summary of continuing significant accounting issues; and
  • Part Five provides the detailed results of the individual financial statement audits and any additional significant control matters identified since Audit Report No..67 2001-2002.
Entity
Across Agency
Published: Friday 28 June 2002
Published

This report summarises audit findings relating to entity internal control structures arising from the interim phase of the financial statement audits of major Commonwealth entities for 2001-2002. Examinations of such issues are designed to assess the reliance that can be placed on control structures to produce complete, accurate and valid information for financial reporting purposes.

Entity
Across Agency
Published: Friday 21 December 2001
Published

This report summarises the final results of the audits of the financial statements of Commonwealth entities, forming the second report this year on financial statement audits for the period ended 30 June 2001. It complements Audit Report No.1 2001-2002 Control Structures as Part of the Audits of Financial Statements of Major Commonwealth Agencies for the Period Ended 30 June 2001. The report is in five parts:

  • Part One of the report discusses Commonwealth financial management and reporting issues. It also provides ongoing commentary on the structure of the Commonwealth's financial framework. Related reporting issues include developments in relation to the outcomes and outputs costing and appropriation framework. Comment is also made on the quality and timeliness of the preparation of entities' annual financial statements;
  • Part Two provides details of the audit of the Commonwealth's Consolidated Financial Statements for 2000-2001;
  • Part Three provides an overview of the current control issues noted in the financial statement audits of Commonwealth entities;
  • Part Four discusses the summary final results of the audits of the financial statements, providing details regarding qualifications and any matters emphasised in audit reports; and
  • Part Five provides the results of the individual financial statement audits and any additional significant control matters identified since Audit Report No.1 2001-2002.
Entity
Across Agency
Published: Monday 9 July 2001
Published

This report summarises issues relating to internal control structures, financial systems, controls and processes arising from the interim phase of the financial statement audits of major commonwealth entities for 2000-2001. Examinations of such issues are designed to assess the reliance that can be placed on control structures, systems, specific controls and processes to produce complete, accurate and valid information for financial reporting purposes.

Entity
Across Agency
Published: Friday 15 December 2000
Published

This report summarises the final results of the audits of the financial statements of Commonwealth entities, forming the second report this year on financial statement audits for the period ended 30 June 2000. It complements Audit Report No.52 1999-2000 Control Structures as Part of the Audits of Financial Statements of Major Commonwealth Agencies for the Period Ended 30 June 2000. The report is in three parts:

  • Part One of the report is a commentary on the structure and status of the new financial framework, focusing on the quality and timeliness of the preparation of the annual financial statements;
  • Part Two discusses the summary final results of the audits of the financial statements, providing details regarding qualifications and any matters emphasised in audit reports; and
  • Part Three provides the results of the individual financial statement audits and any additional significant control issues identified since Audit Report No.52.
Entity
Across Agency
Published: Friday 30 June 2000
Published

The Report summarised major issues in relation to financial systems, controls and processes from examinations of major Commonwealth agencies arising from the interim phase of their financial statements for the financial year 1999-2000.

Entity
Across Agency
Published: Thursday 9 December 1999
Published

This Report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), including the Commonwealth Government of Australia consolidated financial statements for the period ended 30 June 1999.

Entity
Across Agency
Published: Thursday 9 September 1999
Published

This report summarises issues regarding financial systems, controls and processes from examinations of major Commonwealth organisations as part of the audits of their financial statements. It raises significant issues warranting attention to improve the quality of the underlying control structures that support public sector financial performance and accountability.

Entity
Across Agency
Published: Tuesday 8 December 1998
Published

This summary audit report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), and is provided to the Parliament to assist in its scrutiny of annual reports and in the consideration of each organisation's financial statements.

Entity
Across Agency
Published: Monday 1 December 1997
Published

This report is the aggregate financial statement for the Commonwealth prepared by the Minister for Finance.

 

Entity
Across Agency
Published: Monday 13 October 1997
Published

This summary audit report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), and is provided to the Parliament to assist in its scrutiny of annual reports and in the consideration of each organisation's financial statements.

Entity
Across Entities
Published: Wednesday 18 December 1996
Published

This report is the aggregate financial statement for the Commonwealth prepared by the Minister for Finance. It is not available electronically - please contact us for information on how to obtain hard copies of ANAO reports.

Entity
Across Agency
Published: Tuesday 10 December 1996
Published

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.

Entity
Audit Activity Report
Published: Tuesday 13 February 1996
Published

This report is the aggregate financial statement for the Commonwealth prepared by the Minister for Finance. (It is not available in electronic format.)

Entity
Across Agency
Published: Thursday 30 November 1995
Published

This summary audit report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), and is provided to the Parliament to assist in its scrutiny of annual reports and in the consideration of each organisation's financial statements.

Entity
Across Agency