This series of audits would assess the effectiveness of the Department of Defence’s (Defence’s) implementation of the Defence Strategic Review (the Review).

In April 2023, the Australian Government released the public version of the Review, which set a new reform agenda affecting Australia’s strategic posture, Defence capability and resource requirements, and force design for the Australian Defence Force. The Review identified rapid implementation as a key challenge for Defence and proposed a range of new or revised institutional arrangements to lead key initiatives, including a nuclear submarine agency and a nuclear regulator to support the AUKUS submarine initiative, a guided weapons and explosive ordnance ‘enterprise’ and the appointment of senior responsible officers for selected Review initiatives and focus areas. The Review also proposed a range of investments in Defence capability and infrastructure, and reprioritisation of the Integrated Investment Program. Audits in this series would focus on the effectiveness of Defence’s implementation of, and governance arrangements for, Government approved programs of work in response to the Review.

This audit would assess the effectiveness of Services Australia’s management of automated decision making. Automation can support timely, efficient and consistent decision making. The Commonwealth Ombudsman’s 2019 Better Practice Guide on Automated Decision-Making and the Australian Government’s Artificial Intelligence (AI) Ethics Principles provide entities with guidance on key principles for the design, implementation and monitoring of automated decision-making processes.

The Royal Commission into the Robodebt Scheme report of 7 July 2023 highlighted risks relating to automation, particularly where the automated processes remove any element of human decision-making and limit citizen’s ability to challenge the decision. The Australian Government accepted the Royal Commission’s recommendation relating to introducing a consistent legal framework for automated decision-making. In the response to the Privacy Act Review Report released on 28 September 2023, the Australian Government agreed to increase the transparency and integrity of decisions made using automated decision-making that uses personal information.

This audit would examine the implementation of the National Environmental-Economic Accounting Strategy and Action Plan.

The Australian Government and all state and territory governments agreed on a national strategy and action plan to implement Environmental-Economic Accounting across Australia. This is intended to support nationally consistent application of the United Nations System of Environmental-Economic Accounting. As part of the Department of Climate Change, Energy, the Environment and Water’s (DCCEEW) 2023–24 Corporate Plan, DCCEEW has set targets for the next four financial years to finalise, release, and continue to release annual national environmental-economic accounts and environmental indicators.

This audit would assess the effectiveness of the Department of Parliamentary Services’ (DPS) management of assets. According to its 2024–25 Portfolio Budget Statements, DPS is responsible for the management of approximately $3.3 billion in non-financial assets.

Key assets include:

• land and buildings ($2.9 billion);
• heritage and cultural assets, including the Parliament House art collection ($128 million); and
• property, plant and equipment ($172 million).

This audit would be a follow-up to Auditor-General Report No. 49 2018–19 Management of Commonwealth National Parks.

The previous audit found that the Director of National Parks had not established effective arrangements to plan, deliver and measure the impact of its operational activities within the six terrestrial national parks. The previous audit made seven recommendations to the Director of National Parks.

The Proceeds of Crime Act 2002 establishes a scheme to confiscate proceeds of crime and allows for confiscated proceeds of crime to be re-invested in programs for relevant purposes, including crime prevention and law enforcement. Auditor-General Report No. 43 2016–17 Proceeds of Crime concluded that:

• effective processes had been established by the Attorney-General’s Department to identify the possible use of funds from the Confiscated Assets Account;
• appropriate advice was being provided to the Minister to inform decision-making; and
• the main beneficiaries of funding from the Confiscated Assets Account have been Commonwealth criminal intelligence or law enforcement entities with significant funds also approved for non-government, community organisations or local council’s projects, including through the Safer Streets Programme (examined in Auditor-General Report No. 41 2014–15 The Award of Funding under the Safer Streets Programme). In addition, the initial allocation to the Safer Communities Fund (examined in Auditor-General Report No. 16 2021–22) included unspent Safer Streets program funding (sourced from the Confiscated Asset Fund, under the Proceeds of Crime Act).

This audit would examine the processes through which funding allocations are identified, the appropriateness of the advice provided by the Attorney-General’s Department to inform funding decisions.

This audit would assess the effectiveness of the Department of Finance’s administration of the governance and accountability framework for Government Business Enterprises (GBE), including its support and advice to the Minister for Finance, who is a GBE shareholder minister. The audit may also review entities’ implementation of framework requirements and expectations set out in the GBE guidelines.

A GBE is a Commonwealth entity or Commonwealth company that is prescribed pursuant to the Public Governance, Performance and Accountability Act 2013 and related Public Governance, Performance and Accountability Rule 2014. Nine GBEs have been prescribed. Two GBEs are corporate Commonwealth entities: Australian Postal Corporation; and Defence Housing Australia. Seven GBEs are Commonwealth companies: ASC Pty Limited; Australian Naval Infrastructure Pty Ltd; Australian Rail Track Corporation Limited; National Intermodal Corporation Limited; NBN Co Limited; Snowy Hydro Limited; and WSA Co Limited. The Department of Finance provides advice to the Australian Government relating to its GBEs and other commercial entities.

The VET Student Loans (VSL) program commenced on 1 January 2017 and provides income contingent loans to eligible students studying approved courses. In 2022, the program provided $222.7 million towards the cost of tuition (out of total of $235 million in total fees charged) for around 30,000 students. The design and implementation of the VSL was audited in 2018–19. This audit would assess the effectiveness of the Department of Employment and Workplace Relation’s management of the VSL program.

This audit would examine the approach to assisting long-term unemployed job seekers through the Workforce Australia program. The audit would assess the effectiveness of the more intensive supports provided by Workforce Australia with a focus on oversight of performance and compliance by employment services providers, and whether the program is meeting its intended objectives. The audit may also assess the effectiveness of contract management by the Department of Employment and Workplace Relations (DEWR).

This audit would assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of the Support Plantation Establishment Program.

$73.76 million was allocated to the program over four years in the October 2022–23 Federal Budget. Successful applicants receive funding, to be matched by a co-contribution by the applicant, to establish new long-rotation softwood and hardwood plantation forests.

This audit would assess the Department of Finance’s and other selected entities’ administration of the Assurance Review framework, including the implementation readiness assessment and gateway review process for the delivery of major programs and projects. The framework is designed to strengthen governance and assurance practices and play an important role in assisting entities to successfully deliver major programs and projects.

This audit would assess the effectiveness of measures taken to strengthen the protection of Australia’s diplomatic posts and staff overseas.

Auditor-General Report No. 5 2017–18 Protecting Australia’s Missions and Staff Overseas and the Joint Committee of Public Accounts and Audit (JCPAA) Report 471: Security of Overseas Missions reported on the security of the Department of Foreign Affairs and Trade’s (DFAT’s) network of overseas missions. The ANAO made seven recommendations in its report and the JCPAA made eight recommendations. In 2018–19, DFAT received $339 million over five years to strengthen management of its security assets and infrastructure, modernise processes and the use of security personnel (Security Enhancements Program). A follow-on audit is proposed to review DFAT’s implementation of recommendations, including in relation to 10 new missions established in recent years, and to review progress in implementing new measures.

The ANAO will conduct a series of audits of entities’ compliance with legislative and Australian Government policy requirements, such as:

• requirements of the Protective Security Policy Framework;
• requirements of the Commonwealth Risk Management Framework;
• requirements of the Commonwealth Fraud and Corruption Control Framework;
• information management requirements;
• management of conflicts of interest for SES level staff in entities;
• gifts, benefits and hospitality requirements; and
• domestic and international travel requirements.

The audits would examine the effectiveness of entities’ design, implementation and governance of arrangements to ensure compliance with relevant requirements. This would include assessment of whether audited entities have complied with requirements.

This audit series assesses the effectiveness of governance arrangements in selected entities for monitoring and implementing agreed parliamentary committee and Australian National Audit Office (ANAO) performance audit recommendations.

Parliamentary committee and Auditor-General reports identify areas where administration can be improved and make recommendations to improve the delivery of outcomes. Once entities have agreed to implement performance audit recommendations, or in the case of parliamentary committee reports, the Australian Government has committed to the implementation of recommendations, timely implementation in line with the intended outcome of the recommendation is important in achieving the full benefit of the recommendation.