The objective of this audit is to examine the effectiveness of the design and implementation of the clear read principle under the Commonwealth resource management framework.

Audit criteria

The ANAO proposes to examine whether:

  • the Department of Finance has effectively established the clear read principle in the Commonwealth resource management framework, and monitored its implementation; and
  • selected entities (listed below) have addressed Parliamentary expectations and established a clear read through their 2017­­­–18 performance measurement and reporting.

The selected entities are:

  • Department of Defence
  • Department of Health
  • Department of Home Affairs