The Financial Statements Audit Services Group (FSASG) volume of the ANAO Audit Manual applies to the financial statement audit activity performed by FSASG in collaboration with the Systems Assurance and Data Analytics (SADA) group. Relevant policies and guidance from the FSASG volume are also applied to other assurance work performed by FSASG. Policies and guidance in the FSASG volume address the planning, execution and reporting stages of the financial statement audit process.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's (ATO) management and reporting of selected information relating to the goods and services tax and the fringe benefits tax.

The objectives of the follow-up audit were to assess DFAT's implementation of the six recommendations made by the ANAO in the previous audit. It also sought to determine whether implementation of these recommendations, or alternative action, had improved DFAT's administration of consular services. The audit focused on management processes and supporting systems for the delivery of consular services. It also reviewed DFAT's implementation of recommendations of the Senate Foreign Affairs, Defence and Trade References Committee that were outstanding from the previous audit.

The Performance Audit Services Group (PASG) volume of the ANAO Audit Manual applies to the performance audit activity performed by PASG in collaboration with the Systems Assurance and Data Analytics (SADA) group. Relevant policies and guidance from the PASG volume are also applied to assurance reviews performed by PASG. Policies and guidance in the PASG volume address the planning, execution and reporting stages of the performance audit process.

The objective of the audit was to assess the extent to which the Department of the Environment and Energy has implemented the recommendations from ANAO Report No. 43 2013–14 and strengthened its framework for the delivery of its regulatory activities.

Grant Hehir, Auditor-General for Australia, attended the 18th Meeting of INTOSAI Working Group on Environmental Auditing in Bundung Indonesia in July 2018, and presented a keynote address titled Sharing experience on auditing urban environmental management. The accompanying paper to the speech is available here.

The Performance Statements Audit Services Group (PSASG) volume of the ANAO Audit Manual applies to the performance statements audit activity performed by PSASG.

The objectives of the audit were to examine the benefits of diversity management in the APS and review the progress made towards equity in employment in the APS, including the EEO Program. It included:

• an assessment of the progress towards achieving equity across the APS and by individual agencies;
• an assessment of the quality of agency EEO programs;
• an assessment of the role of the PSMPC in approving agency EEO programs and monitoring trends across the service;
• a consideration of legal obligations and agencies compliance with these; and
• the possible risks to, and opportunities for, equity under the WRA.

The audit concentrated on evidence of overall progress, the relative performance of individual agencies, and the examination of observed and underlying trends.

The objective of the audit was to assess the effectiveness of agencies’ arrangements for monitoring and implementing ANAO performance audit recommendations.

This was a follow-up of Audit Report No. 40 of 1997-98, Purchase of Hospital Services from State Governments. That audit examined the administration by the Department of Veterans' Affairs of the Purchase of Hospital Services from State Governments. The objective of this audit was to assess the extent to which the Department had implemented the nine recommendations of Report No. 40, taking account of any changed circumstances or administrative issues that the Department identified as affecting their implementation; and to offer continued assurance to the Parliament on the management of the purchase of hospital services.