The objective of this audit is to undertake a two-stage process to examine whether selected entities have appropriate arrangements in place for implementing agreed ANAO performance audit, Joint Committee of Public Accounts and Audit and other parliamentary committee recommendations. The first stage would be a limited (negative) assurance engagement, and the second stage a reasonable (positive) assurance approach.

Audit criteria

The ANAO proposes to examine:

  • Does the entity have appropriate governance in place to agree to, monitor and close out recommendations?
  • Were agreed recommendations implemented effectively in a timely manner?


The entities selected for audit are:

  • Department of Agriculture and Water Resources
  • Airservices Australia
  • Department of Infrastructure, Regional Development and Cities
  • Australian Pesticides and Veterinary Medicines Authority