This edition of Audit Lessons is targeted at those responsible for administering or overseeing grants programs. The aim of Audit Lessons 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.

The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC) management of corporate credit cards.

The objective of the audit was to assess the effectiveness of the transitional arrangements from the Cashless Debit Card (CDC) program to the Enhanced Income Management program.

The audit objective was to assess whether the Department of Defence's (Defence's) arrangements for the operation and maintenance of the Mulwala and Benalla facilities beyond June 2020 were established through appropriate processes and in accordance with the Commonwealth Procurement Rules (CPRs).

The objective of the audit was to assess whether the Australian Communications and Media Authority (ACMA) had complied with gifts, benefits and hospitality requirements.

The audit objective was to assess the effectiveness of the Department of Defence's (Defence) management of advertising campaigns for Australian Defence Force recruitment.

The objective of the audit was to assess whether the Department of the Treasury (Treasury) had complied with gifts, benefits and hospitality requirements.

The Procedures for Determining Breaches of the (APS) Code of Conduct must be complied with in determining whether an Australian Public Service (APS) employee has breached the Code of Conduct (the Code) set out in section 13 of the Public Service Act 1999 (PS Act), and in determining what, if any, sanction is to be imposed on an APS employee who has breached the Code of Conduct.

The aim of Audit Lessons 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 targeted at security, information communications technology (ICT) and human resources officials responsible for managing ICT system access and the offboarding process for employees and contractors separating from an entity.

The objective of this audit was to assess the effectiveness of the Australian Public Service Commission's (APSC) administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the Australian Public Service (APS).

The ANAO prepares two reports annually that provide insights at a point in time to the financial statements risks, governance arrangements and internal control frameworks of Commonwealth entities, drawing on information collected during our audits.

This report is the first of the two reports and focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2023–24 financial statements audits. This report examines 27 entities, including all: departments of state; the Department of Parliamentary Services; and other Commonwealth entities that significantly contribute to the revenues, expenses, assets and liabilities within the 2022–23 Australian Government Consolidated Financial Statements (CFS). The National Indigenous Australians Agency is also included in this report given the role it plays working across government with indigenous communities and stakeholders.

The objective of this audit was to assess whether the Productivity Commission is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The objective of this audit was to assess whether the Federal Court of Australia is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The objective of this audit was to assess the effectiveness of the evaluation of selected Australian Government pilot programs.

The objective of this audit was to assess the effectiveness of the selected entities’ implementation of arrangements for managing cyber security incidents in accordance with the Protective Security Policy Framework (PSPF) and relevant ASD Cyber Security Guidelines.

The objective of this audit was to assess whether the design and administration of the Adult Migrant English Program was effective.

The objective of this audit was to assess the effectiveness of the Australian Digital Health Agency’s (ADHA) procurement relating to My Health Record system infrastructure.

The objective of this audit was to examine the effectiveness of DAFF’s administration of the Digital Services to Take Farmers to Markets (TFTM) program.

The objective of this audit was to assess the effectiveness of the Australian Maritime Safety Authority’s (AMSA) management of the Aids to Navigation maintenance procurement.

The objective of this audit was to assess whether the National Disability Insurance Agency (NDIA) is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The objective of this audit was to assess the effectiveness of the Australian Institute for Teaching and School Leadership’s (AITSL) administration of national standards and frameworks.

The objective of this audit was to assess the effectiveness of the design of the Growing Regions Program.

The objective of this audit is to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water's (DCCEEW) corporate plan as its primary planning document in accordance with the Public Governance, Performance and Accountability Act 2013.

The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s (NIAA’s) processes to design and transition to a new remote employment program.

The objective of this audit was to assess the effectiveness of the design and award of funding for Round 6 of the Mobile Black Spot Program.

The objective of this audit was to examine the effectiveness of the design and early implementation of the National Soil Strategy and the supporting National Soil Action Plan.

The objective of this audit was to assess the effectiveness of the Department of Home Affairs’ regulation of migration agents.

The objective of this audit was to assess the effectiveness of NBN Co Limited’s (NBN Co’s) strategies to manage its transition from building to operating the national broadband network.

The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s (CER) issuing, compliance and contracting activities related to Australian Carbon Credit Units.

The objective of this audit was to assess the effectiveness of the National Disability Insurance Agency’s (NDIA’s) management of complaints.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) management of transfer pricing for related party debt.

The objective of this audit was to assess whether the Australian War Memorial is effectively managing the development project.

The Australian National Audit Office Enterprise Agreement 2024–2027 was approved by the Fair Work Commission (FWC) on 22 March 2024 and operates from 29 March 2024. The agreement will nominally expire on 28 February 2027. The signatories page of this agreement is available on the FWC website.

The objective of this audit was to assess whether the design and implementation of the Australian Apprenticeships Incentive System by the Department of Employment and Workplace Relations is effective.

The objective of this audit was to assess the effectiveness of the Department of Health and Aged Care’s (DHAC) performance management of the Primary Health Network program.

The objective of this audit was to assess the effectiveness of the Australian Office of Financial Management’s (AOFM) management of the Australian Government’s debt.

The objective of this audit was to examine whether the Department of Finance (Finance) has implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

This report presents the 2022–23 performance statements audits findings and observations, assessments of auditees’ maturity in performance reporting, and the future direction of the ANAO’s performance statements program.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s management and oversight of fraud control arrangements for the administration of the Goods and Services Tax (GST).

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 objective of this audit was to assess the efficiency of the Department of Foreign Affairs and Trade’s delivery of passport services through the Australian Passport Office.

The objective of this audit was to assess the effectiveness of the Department of Finance’s administration of the Parliamentary Expenses Management System project.

The objective of this audit was to assess the effectiveness of Geoscience Australia’s 2020 to 2022 procurement of the Southern Positioning Augmentation Network (SouthPAN).

The objective of this audit was to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water's governance arrangements supporting the implementation of the Australian Government’s climate change commitments.

The aim of Insights: Audit Lessons 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 of Insights: Audit Lessons is targeted at risk practitioners and officials responsible for government operations, projects, programs, services and regulatory activities. It would also be useful for accountable authorities, their senior executives and audit and risk committees.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2023. 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 243 Australian Government entities for the period ended 30 June 2023.

The objective of the audit was to assess whether the design and early implementation of the Australian Government’s response to Recommendation 86 of the Royal Commission into Aged Care Quality and Safety has been effective.

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 ANAO corporate plan is the ANAO’s primary planning document. It outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account. The ANAO quality management framework and plan complements the corporate plan. It describes the ANAO’s system of quality management and reflects the ANAO’s responses to identified quality risks.

The ANAO Quality Management Framework is the ANAO’s established system of quality management to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO Auditing Standards and applicable legal and regulatory requirements, and reports issued by the ANAO are appropriate in the circumstances.

This audit quality report sets out the Auditor-General’s evaluation on the implementation and operating effectiveness of the ANAO Quality Management Framework. The report:

• provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Management Framework;
• outlines ANAO performance against benchmarks on audit quality indicators; and
• outlines the ANAO’s performance against the quality assurance strategy and deliverables set out in the Quality Management Framework and Plan 2022–23.

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 purpose of Insights: Audit Opinion is to provide the Auditor-General's views on key issues facing the Australian public sector. This inaugural edition is on the topic of the Commonwealth Performance Framework and how it can be better used to drive effectiveness in the Australian public sector. This includes the need to prioritise the improvement of performance frameworks, embed a performance culture and use performance information to drive business improvement.

The objective of the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.

The aim of Insights: Audit Lessons (formerly 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 of Insights: Audit Lessons is targeted at Australian Government officials who are working in governance roles or who have responsibility for ensuring effective oversight and management of probity. Although it is based on audits of financial regulators, the lessons for managing probity risks can be applied across the public sector.

The objective of this audit was to assess the effectiveness of the Department of Defence's planning and administrative arrangements to support the provision of emergency Defence Assistance to the Civil Community (DACC).

The objective of this audit was to examine whether compliance with trade measurement in Australia is being effectively administered.

The objective of the audit was to assess the effectiveness of the Department of Social Services’ (DSS’s) and Services Australia’s management of the accuracy and timeliness of welfare payments.

The objective of the audit was to assess the effectiveness of the department’s management of non-compliance with the Therapeutic Goods Act 1989 for unapproved therapeutic goods.

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.

The objective of the audit was to assess the effectiveness of the department’s delivery of the Wildlife and Habitat Bushfire Recovery Program.

The objective of the audit was to assess the effectiveness of the governance of the Northern Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976, the Native Title Act 1993 and the Public Governance, Performance and Accountability Act 2013.

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 ANAO Corporate Plan 2023–24 is the ANAO’s primary planning document. It outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account. This quality management framework and plan complements the corporate plan. It describes the ANAO’s system of quality management and reflects the ANAO’s responses to quality risks for the coming year.

The ANAO Quality Management Framework is the ANAO’s established system of quality management to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO Auditing Standards and applicable legal and regulatory requirements, and reports issued by the ANAO are appropriate in the circumstances.

The quality management framework and plan component of this document identifies the ANAO’s quality objectives and key responses to address identified quality risks and to provide the Auditor-General with confidence that those responses are implemented and operating effectively.

The ANAO reports on the audit quality indicators that measure the ANAO’s performance against target benchmarks in the annual audit quality report published on the ANAO website. The audit quality report also provides transparency with respect to the implementation and operation of the responses to address quality risks for each component of the ANAO’s system of quality management.