The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) by selected entities.

Audit criteria

The ANAO proposes to examine whether:

  • entities complied with the requirements of the PGPA Act and PGPA Rule and, in doing so, met the objects of the PGPA Act;
  • the performance criteria presented in the selected entities’ budget statements, corporate plans and performance statements were appropriate; and 
  • entities had effective supporting frameworks to develop, gather, assess, monitor, assure and report performance information.


  • Attorney-General's Department
  • Department of Education and Training
  • Department of Finance
  • Department of Foreign Affairs and Trade
  • Department of the Prime Minister and Cabinet