The objective of the audit is to examine the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) by selected entities in 2016–17.

Audit criteria

The ANAO proposes to examine whether:

  • the selected entities complied with the requirements of the PGPA Act and PGPA Rule;
  • the performance criteria presented in the selected entities’ budget statements, Corporate Plans and performance statements were appropriate;
  • the selected entities had effective supporting frameworks to develop, gather, assess, monitor, assure and report performance information; and
  • sufficient records were retained to support the results reported by the selected entities against the performance criteria in the performance statements.

Designated entities

The designated entities are:

  • Department of the Environment and Energy (Environment and Energy portfolio)
  • Department of Employment (Employment portfolio)
  • Department of Finance (Finance portfolio)
  • Australian Trade and Investment Commission (Foreign Affairs and Trade portfolio)
  • Australian Sports Commission (Health portfolio)