The purpose of the Australian National Audit Office is to support accountability and transparency in the Australian Government sector through independent reporting to the Parliament, and thereby contribute to improved public sector performance.

The ANAO adopts a range of communication practices to strengthen the impact of its work and facilitate the sharing of audit insights. Communication practices had included the publication of better practice guides on aspects of Commonwealth administration, for the information of Australian Government entities.

The independent Review of Whole-of-Government Internal Regulation recommended that the ANAO take the opportunity to review whether there is a continuing need to develop and maintain separate guidance, where regulators and policy owners have developed or are developing policy guidance material. The ANAO consulted the Australian Parliament and public sector entities, including audit committees within these entities, about the future of better practice guides. The feedback received was that where another entity has produced, or will produce, a similar resource and has committed to continue to do so, the ANAO could add more value by monitoring the effectiveness of this resource. On this basis, the ANAO decided to discontinue and cease distribution of a range of better practice guides from 1 July 2017. Refer to our previously published message from July 2017 (below) for more information about the guides that were removed at this time.

It was also determined in July 2017 that the ANAO would retain three guides and withdraw three guides following a transition period:

Since July 2017, the ANAO has continued to work with policy owners as they have developed or revised their guidance material in relation to the six remaining guides.

In April 2018 we sought feedback from the accountable authorities of policy-owning entities on our intention to withdraw the six remaining guides. All relevant entities supported the removal of the guides, although the Department of the Prime Minister and Cabinet raised that the outcome of the work being conducted by the APS Reform Committee may lead to new guidance which supersedes the Successful Implementation of Policy Initiatives guide.

In May 2018 the Auditor-General wrote to the Joint Committee of Public Accounts and Audit (JCPAA) seeking the Committee’s feedback on the proposal to withdraw the remaining better practice guides. The Committee advised:

the JCPAA has no overall objection to the withdrawal of the Better Practice Guides from the ANAO website. We note the ANAO’s commitment to continue to monitor the effectiveness of the replacement guidance material, as appropriate, under its audit program. We further appreciate that the ANAO’s Audit Insights now provide information on audit issues and examples of good practice, as identified through financial statement and performance audit work, by way of shared learnings for all Commonwealth entities.

Considering the feedback from the JCPAA and policy-owning entities’ support, the remaining guides have now been removed from the ANAO website:

• Successful Implementation of Policy Initiatives
• Public Sector Audit Committees
• Public Sector Governance
• Public Sector Financial Statements
• Developing and Managing Contracts
• Administering Regulation

In 2017-18 the ANAO developed audit insights, a new product which identifies and discusses common recurring issues, shortcomings and good practice examples, identified through our financial statement and performance audit work. The objective of audit insights is consistent with the objective of better practice guides: improved public sector administration.

The ANAO will continue to monitor the effectiveness of guidance material, as appropriate, under our audit program.

If you require access to the withdrawn better practice guides listed above, you can find them through the National Library of Australia’s Australian Government Web Archive.

The objectives of the audit were to: examine the efficiency and administrative effectiveness of grant programs administered in the APS; and identify any specific problem areas and evidence of better practice in both program administration and agency guidelines not already included in the ANAO's 1994 Better Practice Guide on the Administration of Grants. The ANAO also sought to incorporate in the revision of the better practice guide the lessons learned through the audit to help ensure its continued relevance in public sector administration at all levels of government.

Mr P.J. Barrett (AO) - Auditor-General for Australia, presented at the National Institute for Governance Seminar, Canberra

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Australian Communications Authority's Business Planning Workshop

The objective of this follow-up audit was to provide assurance to the Parliament on the cost-effectiveness of public sector travel by:

• ascertaining the degree of acceptance, and the extent of implementation, of the previous audit recommendations and better practice principles; and
• establishing whether organisations were managing travel effectively, taking into consideration recommendations and findings detailed in the above Audit Reports and the Better Practice Guide Public Sector Travel.

Mr Mr Ian McPhee - Auditor-General for Australia, presented at the CPA Australia 2013 International Public Sector Convention

The primary objective of this audit was to review the management and administration of travel undertaken by public sector employees to determine whether, and to what extent, it complied with approved policies and procedures. The other objective of this audit, as with all across-the-board FCA audits, is to identify, develop and report better practices. The audit dealt with short-term travel by Commonwealth public sector employees on official business.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the International Quality & Productivity Centre Seminar

Mr Ian McPhee - Auditor-General for Australia, presented at the Public Sector Governance Forum of the Australian Institute of Company Directors and The Institute of Internal Auditors - Australia

Grant Hehir, Auditor-General for Australia, attended the Institute of Internal Auditors-Australia ‘Public Sector Internal Audit Conference’ on 31 July 2018, and presented an opening keynote session titled Strategic governance of risk: Lessons learnt from public sector audit. The accompanying paper to the speech, which was delivered against a conference theme of ‘internal auditor as a trusted advisor’, is available here.

Mr Ian McPhee - Auditor-General for Australia, presented at the Australian Institute of Company Directors Public Sector Governance Conference

Mr Ian McPhee, PSM - Auditor-General for Australia, presented at the CPA Australia, International Public Sector Convention, Melbourne

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Australia's Government Business Symposium, Melbourne

Mr Ian McPhee - Auditor-General for Australia, presented at the CPA Australia Public Sectore Finance and Management Conference

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Australian Corporate Lawyers Association, Old Parliament House, Canberra

The audit objective was to assess entities’ progress in implementing the corporate planning requirement under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

Mr P.J. Barrett (AM) - Auditor-General for Australia, Address to ANZSOG Students at ANU

Mr Ian McPhee - Auditor-General for Australia, presented at the CPA Australia - CFO Public Sector Lunch

The objective of the audit was to assess the selected entities’ progress in implementing the corporate planning requirements under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

This audit assessed corporate plans for the 2016–17 reporting period, and complements the report published in August 2016 which assessed corporate plans for the 2015–16 reporting period.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Joint Launch by the ANAO, the Department of Industry, Science and Tourism and the Management Advisory Board

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Central Agency Broker Seminar - Towards a Best Practice Australian Public Service - Hobart

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the National Public Sector Accountants Conference; Sydney

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the National Public Sector Accountants Conference, Adelaide

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Australasian Council of Public Accounts Committees (ACPAC)

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Risk Management in the Public Sector Seminar

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Australia National Public Sector Convention, Perth

Mr P.J. Barrett (AM) - Auditor-General for Australia, presentation to Macquarie University

The objective of the audit was to assess the effectiveness of the governance board in Hearing Australia.

The audit objective was to assess the effectiveness of the management of underperformance in the Australian Public Service (APS) and identify opportunities for improvement.

The objective of the audit was to assess the effectiveness of the governance board in the Commonwealth Superannuation Corporation.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the MBA Governance Students at Macquarie University Graduate School of Management

The objective of the audit was to assess the compliance by selected Australian Public Service entities with legislation and other relevant requirements relating to staff leave.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the MinterEllison Seminar Series

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 2nd Annual New Directions in Australian Auditing Accounting Standards Conference

The ANAO was invited to prepare a paper for an international conference on the role of supreme audit Institutions in combatting corruption for the advancement of transparency, public integrity, and good governance. The international conference formed part of the celebrations for the 30th anniversary of the establishment of the State Audit Office of Viet Nam and was held from 8-12 July 2024,

The audit objective was to assess how effectively the selected public sector entities manage risk.

Mr Ian McPhee - Auditor-General for Australia, presented at the World Bank Seminar, Washington DC By Teleconference

The objective was to assess the extent to which staff reductions have been managed in a sound strategic and cost-effective manner consistent with the Government's guidelines and the ANAO's 1996 better practice guide Managing APS Staff Reductions. The audit focussed on 3 agencies - the Australian Taxation Office, the former Department of Primary Industry and Energy, and the former Department of Transport and Regional Development. The ANAO found that the majority of staff reductions were achieved through retrenchment rather than natural attrition; and that decisions on the number of retrenchments were not always supported by an assessment of the impact of the reductions on the agencies' abilities to conduct their business.

The objective of the audit was to assess the effectiveness of the governance board in the Australian Film, Television and Radio School.

The second audit, which is the subject of this report, is a broader and more in-depth cross-portfolio audit. Its objective was to assess:

• the planning and delivery of capital works projects by proponent agencies;
• the extent to which projects have delivered on what was intended; and
• the extent to which proponent agencies have complied with the requirements of the Public Works Committee Act 1969 and approved procedures.

The objective of the audit was to review selected Defence public works projects submitted in the three year period ending mid 2007 to assess whether they had been submitted in accordance with the Committee's prevailing requirements for notification and review prior to entering into financial commitments for public works. The audit also examined the procedures applied by Defence to refer public works projects to the Committee, and identified administrative practices that may improve adherence with relevant legislative and administrative referral requirements.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Chartered Secretaries Australia, Discussion Luncheon, Canberra

The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Commonwealth entities, and the Consolidated Financial Statements of the Australian Government, to provide Parliament an independent examination of the financial accounting and reporting of public sector entities. This report focuses on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2015–16 financial statements audits of 21 departments and other major General Government Sector (GGS) entities. These entities contribute 95 per cent of GGS revenues and expenses.

Mr Ian McPhee - Auditor-General for Australia, presented at the Australian Government Procurement Conference

The audit examined agency approaches to the management of intellectual property under its control, and identified themes common to the management of all types of intellectual property. The audit objective was to:

(i) form an opinion on whether Commonwealth agencies have systems in place to efficiently, effectively and ethically manage their intellectual property assets; and

(ii) identify areas for better practice in intellectual property management by those agencies.

The objective of the audit was to assess progress in implementing the corporate plan requirement under the Public Governance, Performance and Accountability Act 2013.

The objective of this audit was to assess the effectiveness of the Australian Public Service Commission's (APSC) administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the Australian Public Service (APS).

The audit objective was to assess the effectiveness of the management of the Australian Public Service (APS) workforce in implementing the Australian Government’s COVID-19 priorities.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Australian Government Solicitor Seminar

The objective of the audit was to assess DoHA's effectiveness:

• in undertaking PIP program planning, program monitoring and review; and
• with Medicare Australia, in ensuring PIP program delivery to general practices and their medical practitioners.

In undertaking the audit, the ANAO considered the 12 incentives that comprised the PIP up to August 2009. The three most recently introduced incentives at the time of audit fieldwork, namely, Domestic Violence, GP Aged Care Access and eHealth incentives, were examined in greater detail and formed case studies to support audit analysis. The ANAO also sought views on the program administration from industry, including from general practices directly through an online survey.

With regard to accreditation of general practice, the audit scope did not include an assessment of the Standards nor the work of the bodies that undertake accreditation of general practices. The ANAO's focus on general practice accreditation related to DoHA's management of program entry criteria.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Queensland Commonwealth Regional Heads Forum 15th Annual Government Business Conference

The audit objectives were to examine the extent to which selected TSB2 and TSI Response programs: are achieving or had achieved their objectives; and had been administered effectively by DCITA according to better practice principles. To evaluate this aspect, the audit assessed DCITA's compliance with the better practice principles outlined in the Administration of Grants Better Practice Guide (May 2002) produced by the Australian National Audit Office (ANAO). There are 19 separate principles covered under the broad areas of: Planning for effective grant programs; Selecting projects; Managing and monitoring funding deeds; and Evaluating and reporting grant program performance.

The objective of the audit were to assess the extent to which agencies' performance management systems, strategies and plans are consistent with the strategic framework set out in the Managment Advisory Committee Report; provide assurance that the administration of performance managment is being implemented efficiently and effectively in accordance with better practice principles; provide assurance that performance linked remuneration reported in anual reports complies with the Department of Prime Minister and Cabinet Requirements for Annual Reports; and quantify the cost of performance linked remuneration, both performance bonuses and performance linked advancements (salary increments), across the APS.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Congress '96 - Profit from our Experience - Melbourne

The objective of the audit was to assess whether APS agencies had sound approaches to recruitment, to assist in providing the workforce capability to deliver government programs effectively. Sound approaches to recruitment involve agencies:

• establishing and implementing strategic approaches to recruitment to address current and future workforce priorities and goals;
• managing and supporting recruitment activities through the provision of expert advice and support, legislative and procedural guidance material, and training for staff involved in recruitment activities;
• conducting recruitment activities effectively and in compliance with legislative and administrative requirements; and
• systematically monitoring and evaluating the effectiveness and efficiency of recruitment strategies, policies and activities.

The objective of the audit was to consider the status of workforce planning by APS agencies against the background of the ANAO's 2001 Better Practice Guide Planning for the Workforce of the Future, in light of there commendations made in the MAC Organisational Renewal 2001 and the Senate Finance and Public Administration References Committee report Recruitmentand Training in the Australian Public Service 2003. Workforce planning was defined as a continuous process of shaping the workforce to ensure it is capable of delivering organisational objectives now and in the future.

The objective of the audit was to examine the effectiveness and appropriateness of the Department of Defence's management of its public communications and media activities.

The audit objective was to assess whether agreements between Australian Government (Commonwealth) agencies reflect sound administrative practices. To meet this objective, the audit reviewed current government policy and a range of better practice guidelines, conducted interviews with agencies and examined cross-agency agreements, to formulate suitable audit criteria and subsequently develop better practice principles.

Mr Ian McPhee - Auditor-General for Australia, presented at the 2009 Brookes Oration Deakin Business School, Deakin University

The objective of this audit was to examine the effectiveness of the Department of Home Affairs’ management of its public communications and media activities.

The objective of the audit was to examine the investment of public funds by selected entities, including: compliance with relevant legislation, delegations and instructions; the value for money of investment strategies; and reporting of investment activities. Six entities were selected for audit, comprising three FMA Act agencies and three Commonwealth authorities. The six entities had aggregrate investments of $1.64 billion as at 30 June 2004 and realised investment earnings of some $80.4 million during 2003/04.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Australian Government Solicitor Seminar - Identify, Protect and Defend your Intellectual Property Assets

Mr P.J. Barrett (AM) - Auditor-General for Australia, Address to the Challenge of Change : Driving Governance and Accountability CPA Forum 2004

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 24 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

Mr Ian McPhee - Auditor-General for Australia, presented to the Australian Institute of Company Directors, in conjunction with the Institute of Internal Auditors Australia

Mr Mr Ian McPhee - Auditor-General for Australia, presented to the Risk Management Institute of Australia and the Australasian Compliance Institute, at the 2nd Annual GRC Conference, Melbourne

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Comcover Seminar

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Public Seminar Series, Graduate Program in Public Policy, 'Democratic Governance: Improving the Institutions of Accountability', The Australian National University

Mr Ian McPhee - Auditor-General for Australia, presented at the CPA Public Sector Convention 2005, Melbourne

The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.

The audit objective was to provide independent assurance to the Parliament on the effectiveness of Australian Public Service organisations in the use and management of the HRIS to satisfy mandatory reporting requirements, as well as provide meaningful information to management. The audit also considered the use of employee self service facilities offered by the HRIS, which has the capacity to provide staff with access to their personal information, reduce manual processing and streamline processing.

This report outlines the ANAO’s assessment of the internal controls of major entities, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase  of the financial statement audits of 23 major General Government Sector entities that represent some 95 per cent of total General Government Sector revenues and expenses.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Government in Excellence Summit 2000 - Reinventing Government - A Manifesto for Achieving Excellence and Managing for Results; Singapore

Mr Ian McPhee - Auditor-General for Australia, presented at the Canberra Evaluation Forum

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Australian Corporate Lawyers Association and the Australian Institute of Administrative Law Conference on Outsourcing

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Health Insurance Commission Senior Management Group

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the ASCPA Annual Public Sector Accounting Convention, Canberra

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.

The Senate Order for Departmental and Agency Contracts (the Senate Order/the Order) was introduced in June 2001. The Order is one of several measures that the Senate introduced in recent years, to improve public knowledge of information on procurement and the expenditure of public funds. The main principle that underpins the Senate Order is that the Parliament's and public's access to this information should not be restricted by the inclusion of confidential information in contracts unless there is a sound basis for doing so. Public knowledge of information on contracted goods and services delivered to the government, can lead to better results for the Australian Government and the public. The Senate Order requirements have been amended over time to improve agency reporting, for example, on grants.

The general objectives of the audit were to:

• obtain and report quantitative and qualitative benchmarks of performance in the public sector; and
• compare the public sector benchmarks with equivalent international data to identify better practices and highlight opportunities for improvement.

In relation to internal audit, given the three-year duration of the study, these generic objectives have been extended to include an analysis of trends in internal audit over the past three years.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Information Systems Audit and Control Association (Canberra Chapter) in conjunction with the Institute of Internal Auditors (Canberra Branch)

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the InfoHRM Conference, Gold Coast

Mr P.J. Barrett (AO) - Auditor-General for Australia, Opening Address to the inaugural conference of the Risk Management Institution of Australasia - Bringing Risk Management Together - What the Future Holds

The objective of the audit was to assess whether purchases of goods and services are conducted in accordance with relevant legislation, Government policies and guidelines, and sound purchasing principles and practices. The audit at each entity covered the internal control framework for purchasing and purchase transactions during 2002-03 and 2003-04 and, where applicable, was based on the CPGs current at that time. The audit examined all aspects of the purchasing process from the initial requirement for purchase through to the delivery of the supply and payment. It included an examination of aselection of individual purchases at each audited entity.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Public Sector Risk Management Conference

The Objective of the audit was to assess the administrative effectiveness of GPET's management of the general practice training programs, AGPT and PGPPP, the latter being a responsibility that GPET assumed in 2010.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 'Ensuring Accountability and Ethics with Corporate Governance in the Public Sector' - IIR Conference, Canberra

The objective of the audit was to examine the effectiveness of the management and control of program evaluation in the Australian Public Service. The ANAO made an assessment against criteria which were designed to test whether agencies were undertaking evaluations in a way which would enhance their overall effectiveness. The main issues examined were:

• approaches to evaluation planning;
• the conduct of individual evaluations;
• the quality of evaluation reports; and
• the impact of evaluations.

To assess the extent to which agencies create, manage and dispose of records in accordance with key business, legal and policy requirements.

The agencies included in the audit were the: Australian Customs and Border Protection Service (Customs); Department of Immigration and Citizenship (DIAC); and the Department of the Treasury (Treasury). The audit also considered the Archives' response to Recommendation No. 1 from ANAO Audit Report No.6 2006, 07 Recordkeeping including the Management of Electronic Records, including whether they had clarified Australian Government records management requirements for agencies.

The objectives of the Australian National Audit Office's (ANAO) performance audit were to: examine the efficiency and effectiveness of agencies' procurement and management of legal services arrangements; determine adherence to Australian Government policy requirements; examine the effectiveness of the OLSC's monitoring of agencies' compliance with Government policy requirements; examine the OLSC's role in assisting agencies to comply with Government policy.

The Auditor-General, Grant Hehir, delivered a presentation to the 15th Biennial Australasian Council of Public Accounts Committees (ACPAC) Conference held at Parliament House, Canberra, on 7 November 2019. The presentation was titled Maintaining Trust in the Parliamentary Process — PACs and Officers of the Parliament.

The objective of the audit was to assess the effectiveness of the governance of the Northern Land Council in fulfilling its responsibilities and obligations under the Aboriginal Land Rights (Northern Territory) Act 1976, Native Title Act 1993 and Public Governance, Performance and Accountability Act 2013.

This benchmarking study was a follow on from ANAO Report No. 14 of 2000-01, Benchmarking the Internal Audit Function, which was published in October 2000. The objective of the study was to obtain and report qualitative and quantitative data on aspects of the internal audit function and compare the public sector internal audit results with equivalent international data to identify better practices and highlight areas for improvement.

The objective of the audit was to assess whether the award of funding under the Building Better Regions Fund was effective as well as being consistent with the Commonwealth Grant Rules and Guidelines.

This edition of audit insights outlines key messages from a series of recent audits examining the effectiveness of governance boards in four corporate Commonwealth entities. The audit observations from this series of audits relate primarily to the ‘soft’ attributes of effective governance such as relationships, behaviours and culture, while also recognising the important interplay with the ‘hard’ attributes of governance such as board composition, appointment processes and independence. The key messages may be relevant for the operations of other Commonwealth boards as well as broader governance arrangements in Commonwealth entities.

Mr Ian McPhee - Auditor-General for Australia, presented at the Australian Institute of Project Management, Hobart

Mr Mr Ian McPhee - Auditor-General for Australia, presented at the 2014 National Conference of the Risk Management Institution of Australasia, Brisbane

The audit reviewed the application by the Department of Finance and the portfolio departments of the 1993 Accountability and Ministerial Oversight Arrangements for Government Business Enterprises and any statutory monitoring and reporting requirements applying to the selected GBEs provided under their own establishing legislation. The objectives of the audit were to examine:

• the effectiveness of the GBE monitoring arrangements in providing appropriate performance information to the Government;
• the extent to which agencies and the selected GBEs comply with the monitoring arrangements and legislative requirements; and
• whether the GBE monitoring system provides an effective level of accountability to Ministers and to the Parliament.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the launch of Comcare/ANAO Better Practice Guide

The objective of this audit was to assess and report on the progress being made by Government agencies in achieving better practice in green office procurement and sustainable office management. The scope of the audit included agencies incorporated under the Financial Management and Accountability Act 1997 as well as a sample of bodies incorporated under the Commonwealth Authorities and Companies Act 1997. Sixty-three agencies were included in an audit survey. Detailed validation was carried out in nine of these agencies.

The objective of this audit was to form an opinion on the Australian Research Council's (ARC's) management of research grants. To achieve this, ANAO centred the audit around the following aspects of ARC's grants administration: governance and structure, particularly the roles and responsibilities of those parties involved in administering ARC's grants (Chapter 2); the processes for assessing and selecting ARC grants (Chapter 3);post-award management of grants under the Funding Agreements (Agreements) between ARC and those universities that receive and administer the ARC grants to researchers (Chapter 4); and ARC's monitoring of its grant programs for management, performance improvement and reporting (Chapter 5). In its assessment, ANAO considered ARC's compliance with relevant sections of the Australian Research Council Act 2001 (ARC Act) and the Financial Management and Accountability Act 1997 (FMA Act). The assessment also took account of the ANAO's Better Practice Guides, particularly the Better Practice Guide—Administration of Grants. The audit focused mainly on ARC's administration of Discovery Projects, the largest scheme in ARC's National Competitive Grants Program (NCGP).

Mr Ian McPhee - Auditor-General for Australia, presented at the launch of the ANAO-PM&C Better Practice Guide: Implementation of Programme and Policy Initiatives

The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Australian government entities and the Consolidated Financial Statements (CFS) of the Australian Government to provide Parliament an independent examination of the financial accounting and reporting of public sector entities. This report focuses on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2016–17 financial statements audits of 25 entities including all departments of state and a number of major Australian government entities.

The objective of the audit was to assess whether the Office of the Registrar of Indigenous Corporations (ORIC) supports good governance in Indigenous corporations consistent with the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI).

The Auditor-General Act 1997 establishes the mandate for the Auditor-General to undertake financial statement audits of all Australian Government entities including those of government agencies, statutory authorities and government business enterprises.

Our interim audits of agencies encompass a review of governance arrangements related to agencies’ financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. The ANAO’s examination of these areas is designed to assess the reliance that can be placed on agencies’ internal controls to produce complete and accurate information for financial reporting purposes.

The objectives of the audit were to:determine whether entities had established effective internal control frameworks and processes to mitigate the risks associated with FBT obligations and transactions;assess whether the internal control frameworks and processes supported the payment of FBT and the reporting of reportable fringe benefit amounts (RFBAs) on employee payment summaries in accordance with the legislation;identify sound and better practices in the administration, management and operation of systems for collecting, collating, calculating, reporting and remitting FBT; and as necessary, recommend improvements in the controls and practices relating to the administration of FBT in the audited entities.

The audit objective was to examine progress in the development of an overarching approach and guidance for the management of the Commonwealth's intellectual property (Recommendation No. 2 of Audit Report No. 25 of 2003–04).

The ANAO responded to the emerging sector-wide risks for public administration by developing a strategy for a program of audits examining the delivery of the Australian Government’s COVID-19 pandemic response (COVID-19 audit strategy). The purpose of this information report was to summarise and consolidate the learnings from the audits and reviews conducted by the ANAO under the COVID-19 audit strategy.

The audit objective was to assess the effectiveness of monitoring arrangements (by the Accreditation Agency) and compliance activities (by DoHA) put in place to achieve residential aged care homes’ compliance with the Accreditation Standards and their other, related, responsibilities under the Act and its associated instruments.

The ANAO’s assessment considered whether:

— a sector-wide compliance strategy was in place and aligned with effective monitoring and compliance activities at the operational level;
— there was a clear articulation of the separat but complementary roles and responsibilities of DoHA and the Accreditation Agency; and
— performance information gathered by both agencies to support public reporting and business improvements was useful and enabled comparison of performance over time.

The audit objective was to assess the effectiveness of the management of Machinery of Government (MoG) changes by the selected Australian Government entities.

The ANAO's purpose was to report on:

• the HIC's management of approaches to minimise medifraud and inappropriate practice;
• HIC's reporting of its performance on these matters to stakeholders;
• the methodology used by the HIC to estimate the extent of fraud and inappropriate practice, including comment on the reliability of the estimates; and
• the HIC's implementation of the major recommendations from Medifraud and Excessive Servicing - Audit Report No.17 1992-93.

The objective of this audit was to establish whether Defence has developed sound fraud control arrangements that are consistent with better practice and fulfil its responsibilities for the protection of public property, revenue, expenditure, and rights and privileges from fraudulent exploitation.

The objective of this audit was to form an opinion on the effectiveness of Internet security measures within the Commonwealth public sector. The second objective was to provide better practice guidance for managing an Internet connection. The audit covered a range of Commonwealth agencies which had established an Internet facility. It specifically addressed the following matters : Internet security policies; site management - including change control processes, virus prevention and detection strategies, and incident response plans; controls over access to the Internet site and to data sources connected to the site; and user education and training.

The aim of Insights: Audit Lessons (formerly Audit Insights) is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons.

This edition of Insights: Audit Lessons is targeted at Australian Government officials who are working in governance roles or who have responsibility for ensuring effective oversight and management of probity. Although it is based on audits of financial regulators, the lessons for managing probity risks can be applied across the public sector.

This edition of Audit Insights considers the approaches entities are taking to implement parliamentary and ANAO recommendations to improve public administration practices and outcomes. It updates and replaces the edition published in November 2019 and draws on audit reports released since then.

Parliamentary committee inquiries and ANAO performance audits identify risks to the successful delivery of outcomes and generally provide recommendations to address them. Tabling an agreed response to a parliamentary committee recommendation formalises government or entity commitment to the Parliament to implement the agreed action. Similarly, ANAO performance audit reports are prepared for presentation to Parliament and agreement to implement a recommendation made in an ANAO report is therefore a commitment to the Parliament.

The objectives of the audit were to: assess whether financial delegations associated with the expenditure of public monies were determined, applied and managed in accordance with applicable legislation, Government policy and applicable internal controls; and identify better practices and recommend improvements as necessary to current practices.

The audit objective was to form an opinion on the effectiveness of DEST's planning, assessment, and Funding Agreements management for the Australian Technical Colleges programme. At the time of the audit fieldwork (prior to the 2007–08 Budget) the Government had announced the establishment of 21 of the then target of 25 colleges. After fieldwork was completed the Government announced its intention to fund an additional three colleges in three new regions.

The criteria for this audit were designed to test whether DEST's management of the programme complied with its plans, procedures and guidelines, with the Act, and better practices for grants administration. For these purposes, the ANAO focused on DEST's:

• planning for the implementation of the programme;
• assessment of proposals to establish and operate the colleges; and
• management of the Funding Agreements.

The objective of this audit was to examine the effectiveness of the governance arrangements for the Special Broadcasting Service Corporation (SBS).

The objective of the audit was to assess the completeness and reliability of the estimates reported in Tax Expenditures Statement 2006 (TES 2006). That is, the audit examined the development and publication of the detailed statement of actual tax expenditures required by Division 2 of Part 5 of the CBH Act. The development and publication of aggregated information on projected tax expenditures included in the Budget Papers pursuant to Division 1 of Part 5 of the CBH Act was not examined.