The objective of the audit was to examine the effectiveness of the Department of Social Services' administration of the Cashless Debit Card program, including implementation of the recommendations made in Auditor-General Report No.1 2018–19, The Implementation and Performance of the Cashless Debit Card Trial.

The objective of the audit was to assess whether the award of a $443.3 million grant to the Great Barrier Reef Foundation was informed by appropriate departmental advice and through processes that complied with the grants administration framework.

The objective of the audit was to assess whether the contractual arrangements that have been put in place for the delivery of the Moorebank Intermodal Terminal (MIT) will provide value for money and achieve the Australian Government’s policy objectives for the project.

This edition is intended for officials within government entities responsible for governance, internal audit or a government activity that may be the subject of an ANAO performance audit. The purpose of Insights: Audit Practice is to explain ANAO methodologies to help entities prepare for an ANAO audit.

The objective of this audit was to assess the effectiveness to date of the implementation of the Tourism 2020 strategy by the Australian Trade and Investment Commission (Austrade) and Tourism Australia.

The audit objective was to assess the effectiveness of the design and implementation of round two of the National Stronger Regions Fund.

The audit assessed whether the Streamlining Government Grants Administration Program improved the effective and efficient delivery of grants administration.

The ANAO prepares two reports annually that provide insights at a point in time to the financial statements risks, governance arrangements and internal control frameworks of Commonwealth entities, drawing on information collected during our audits.

This report is the first of the two reports and focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2023–24 financial statements audits. This report examines 27 entities, including all: departments of state; the Department of Parliamentary Services; and other Commonwealth entities that significantly contribute to the revenues, expenses, assets and liabilities within the 2022–23 Australian Government Consolidated Financial Statements (CFS). The National Indigenous Australians Agency is also included in this report given the role it plays working across government with indigenous communities and stakeholders.

This report complements the interim phase report published in June 2015, and provides a summary of the final audit results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of 253 Australian Government entities.

The audit objective was to assess the effectiveness of the administration of the Commonwealth Scientific and Industrial Research Organisation's (CSIRO's) Gift to the Science and Industry Endowment Fund.

The objective of the audit was to assess the effectiveness of the Department of Infrastructure and Regional Development’s design and implementation of the first funding round of the Bridges Renewal Programme.

The objective of this audit was to assess the effectiveness of the Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.

The objective of the audit was to assess whether the Australian Bureau of Statistics (ABS) has established effective risk management arrangements to support the implementation of the Statistical Business Transformation Program.

Audit Lessons — Management of Corporate Credit Cards is intended for officials working in financial management or governance roles with responsibility for the management of corporate credit cards.

The audit objective was to assess whether the Australian Electoral Commission appropriately established and managed the contracts for the transportation of completed ballot papers and the Senate scanning solution for the 2016 Federal Election.

The Auditor-General responded on 14 January 2020 to correspondence from the Hon Catherine King MP, requesting that the Auditor-General conduct an investigation to examine programs supporting regional development and jobs growth. The Auditor-General also responded on 2 April 2020 to follow-up correspondence from the Hon Catherine King MP dated 3 March 2020, alerting the Auditor-General to evidence given in Senate estimates that relates to the original correspondence. The Auditor-General provided a follow-up response to the Hon Catherine King MP on 24 July 2020. 

The objective of this audit was to assess the effectiveness and efficiency of Indigenous Business Australia’s (IBA's) management of its business support and investment activities.

The objective of this audit was to assess the effectiveness of the Department of Finance’s administration of the Parliamentary Expenses Management System project.

The objective of the audit was to examine the efficiency of the processing of applications for citizenship by conferral by the Department of Home Affairs.

The objective of the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.

The objective of this audit was to examine the extent to which Australian Government entities have implemented the Digital Continuity 2020 policy, and how effectively the National Archives of Australia is monitoring, assisting, and encouraging entities to meet the specified targets of the policy.

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

This report is the first of two reports each year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2022–23 financial statements audits. This report examines 27 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2021–22 Consolidated Financial Statements.

The Auditor-General responded on 29 July 2021 to correspondence from Ms Michelle Rowland MP and Senator Kimberley Kitching dated 9 July 2021, requesting that the Auditor-General conduct an investigation to examine NBN Co Limited executive bonuses for the 2019–2020 financial year and the legitimacy of the underlying targets to which the bonuses were linked. 

The audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.

The objective of this audit was to assess the effectiveness of the Efficiency through Contestability Programme in supporting entities to improve the efficient delivery of government functions.

The objective of the audit was to assess the effectiveness to date of the Department of Defence’s implementation of its Pathway to Change — Evolving Defence Culture 2017–2022 cultural reform strategy.

The Auditor-General responded on 12 August 2020 to correspondence from Senator Rachel Siewert dated 9 July 2020, requesting that the Auditor-General examine the National COVID-19 Coordination Commission as part of the audit program of the Government’s COVID-19 response. 

The ANAO confirms its commitment to reconciliation with Aboriginal and Torres Strait Islander peoples through the development and implementation of this Reconciliation Action Plan (RAP).

The objective of the audit was to assess whether the Department of Health effectively procured services to operate a National Cancer Screening Register.

The Auditor-General responded on 3 February 2023 to correspondence from Senator Nick McKim dated 10 January 2023, requesting that the Auditor-General conduct an investigation into decisions by the Department of Home Affairs to engage Management & Training Corporation Pty. Ltd (MTC Australia) to run garrison and welfare services in Nauru for refugees and people who sought asylum in Australia. 

The objective of the audit was to assess the effectiveness of the Phoenix Taskforce to combat illegal phoenix activities.

The objective of this audit was to assess the effectiveness of the Department of Defence’s design process and implementation to date of the Defence Export Strategy.

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

The objective of the audit was to assess the effectiveness of the administration of procurement initiatives to support opportunities for Indigenous Australians.

The audit objective was to assess the establishment and administration of the Australian Border Force’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.

The Auditor-General responded on 27 November 2018 to correspondence from Senator Hanson-Young dated 26 October 2018, requesting that the Auditor-General conduct an investigation to examine the use of grant funding from the Connections Project.

The audit objective was to assess whether Services Australia appropriately managed risks to operating the current welfare payment system and appropriately prepared to transition to the future system.

The objective of the audit was to assess the effectiveness of the management and oversight of compliance activities within the Child Care Subsidy program.

The objective of this audit was to examine the effectiveness of the Australian Electoral Commission’s management of financial disclosures required under Part XX of the Commonwealth Electoral Act 1918, including the extent to which the AEC is achieving accurate and complete financial disclosures.

The Auditor-General responded on 20 December 2023 to correspondence from Ms Zali Steggall MP dated 15 December 2023, requesting that the Auditor-General conduct a review of the Proceeds of Crime Act 2002, administered by the Attorney-General’s Department.

The Acting Auditor-General responded on 23 February 2023 to correspondence from Hon Mark Dreyfus KC, MP dated 3 February 2023, requesting that the Auditor-General undertake a performance audit of the Expensive Commonwealth Criminal Cases Fund. 

This edition of audit insights outlines key messages from a series of performance audits which examined the effectiveness of fraud control arrangements in three Australian Government departments. In addition to assessing compliance with the mandatory requirements of the 2017 Commonwealth Fraud Control Framework, the audits examined the application of the government’s better practice fraud guidance, and steps taken by the entities to promote a fraud aware culture. The key messages may be relevant for the operations of other Commonwealth entities, as fraud control is a key responsibility in Australian Government administration.

This edition of Audit Insights summarises key messages for all Australian Government entities from a series of recent Australian National Audit Office (ANAO) performance audits assessing the planning and implementation of regulation activities. It discusses the importance of using available data and intelligence information to develop and execute risk-based regulatory activities targeted in proportion to the impacts of non-compliance.

The objective of this audit was to assess the effectiveness of the design and establishment of the Regional Investment Corporation.

The objective of the audit was to assess the effectiveness of the Department of the Environment’s administration of the Biodiversity Fund program.

The objective of this audit was to assess the effectiveness of Geoscience Australia’s 2020 to 2022 procurement of the Southern Positioning Augmentation Network (SouthPAN).

The audit objective was to assess the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration framework.

The audit objective was to assess the effectiveness of the Australian Organ and Tissue Donation and Transplantation Authority's administration of community awareness, professional education and donor family support activities intended to increase organ an

Quality in the delivery of the ANAO’s audit services is critical in supporting the integrity of our audit reports and maintaining the confidence of the Parliament and public sector entities. The ANAO corporate plan is the ANAO’s primary planning document. It outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account. The ANAO quality management framework and plan complements the corporate plan. It describes the ANAO’s system of quality management and reflects the ANAO’s responses to identified quality risks.

The ANAO Quality Management Framework is the ANAO’s established system of quality management to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO Auditing Standards and applicable legal and regulatory requirements, and reports issued by the ANAO are appropriate in the circumstances.

This audit quality report sets out the Auditor-General’s evaluation on the implementation and operating effectiveness of the ANAO Quality Management Framework. The report:

• provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Management Framework;
• outlines ANAO performance against benchmarks on audit quality indicators; and
• outlines the ANAO’s performance against the quality assurance strategy and deliverables set out in the Quality Management Framework and Plan 2022–23.

The audit objective was to assess the effectiveness of the (former) Department of Industry’s administration of the Australian Apprenticeships Incentives Program.

The audit objective was to assess the effectiveness of the National Blood Authority’s management of the manufacture and supply of domestic fractionated blood plasma products.

The Auditor-General responded on 17 May 2021 to correspondence from Senator Sarah Hanson-Young dated 21 April 2021, requesting that the Auditor-General conduct an audit of the $40 million given to Fox Sports for the purpose of broadcasting women’s sport. 

The Auditor-General responded on Thursday 27 February 2020 to correspondence from senators Janet Rice and Larissa Waters dated 7 February 2020, requesting that the Auditor-General investigate the decision-making process under the Community Sport Infrastructure — female facilities and water safety program, and the conduct of any relevant parties in relation to this matter. The Auditor-General provided a follow-up response to senators Rice and Waters on 24 July 2020. 

The Auditor-General responded on 29 April 2019 to correspondence from the Minister for Agriculture and Water Resources, the Hon David Littleproud MP, dated 23 April 2019, requesting that the audit of purchases of environmental water by the Commonwealth, and on behalf of the Commonwealth, currently listed as a potential audit be brought forward and expanded. 

The objective of this audit was to examine whether Australian Wool Innovation (AWI) is effectively meeting the requirements of the Statutory Funding Agreement (SFA).

The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.

The objective of this audit was to assess the effectiveness of Comcare’s administration of claims for Australian Government entities under its workers’ compensation scheme.

The objective of the audit was to assess the Australian Taxation Office's effectiveness in meeting its revenue and resourcing commitments for the Tax Avoidance Taskforce.

The audit examined whether the Department of Home Affairs implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.

The objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives. 

The Auditor-General responded on 28 September 2023 to correspondence from Senator the Hon Michaelia Cash dated 5 September 2023, requesting that the Auditor-General conduct an investigation to assess the adequacy of data collection, performance monitoring and other governance arrangements under the National Legal Assistance Partnership (NLAP) in the Attorney-General’s portfolio.

The Auditor-General responded on 13 December 2021 to correspondence from Senator Jordon Steele-John dated 17 November 2021, requesting that the Auditor-General conduct an investigation to examine the administration of a Pharmaceutical Benefits Scheme program for opioid dependency treatment. 

The Auditor-General responded on 18 May 2018 to correspondence from Senator Whish-Wilson dated 24 April 2018, requesting that the Auditor-General conduct an audit of the implementation of declaration of interest and conflict of interest policies by the Australian Securities and Investments Commission (ASIC).

The objective of the audit was to assess whether the Australian Taxation Office and the Department of Agriculture have effectively administered the Farm Management Deposits (FMD) Scheme.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s procurement of IT managed services.

The objective of this audit was to assess the effectiveness of the Export Finance and Insurance Corporation (Efic).

The objective of the audit was to assess the effectiveness of the Department of Defence’s procurement of Hunter class frigates and the achievement of value for money to date.

The objective of this audit was to examine the design and conduct of the award of funding under the Community Development Grants Program (CDGP).

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) and Treasury’s management of compliance with foreign investment obligations for residential real estate.

The objectives of this information report are to provide transparency of, and insights on, government grants expense and Commonwealth entities’ self-reporting of grants on GrantConnect.

The Auditor-General responded on 10 March 2021 to correspondence from Senator the Hon Kristina Keneally dated 11 February 2021, requesting that the Auditor-General consider conducting a performance audit of the Safer Communities Fund and the awarding of discretionary grants from the proceeds of crime. 

The Auditor-General provided a follow-up response to Senator Keneally on 14 April 2021. 

The objective of the audit was to assess the effectiveness of the NDIA’s management of claimant compliance with NDIS claim requirements.

The objective of the audit was to assess the effectiveness of the Australian Customs and Border Protection Service's management of the Cape Class patrol boat program.

The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs administration of the Repatriation Transport Scheme.

The objective of the audit was to assess the effectiveness of the Department of Social Services’ 2020 to 2022 procurement of counselling and support services provided through 1800RESPECT.

This is the second e-newsletter of the Commonwealth Auditors General Group. These e-newsletters are a genuine effort to share experiences, challenges and engage in thought-provoking discussions on topics which are common to the fifty-three member countries of the Commonwealth.

The objective of the audit was to assess the effectiveness of the Office of the Fair Work Ombudsman’s exercise of its regulatory functions.

The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s identity verification arrangements for applicants in the Citizenship Program.

This report presents the results of the interim phase of the 2006–07 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent 95 per cent of total GGS revenues and expenses.

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

The Auditor-General responded on 21 August 2018 to correspondence from Dr Jim Chalmers MP and Ms Michelle Rowland MP dated 26 July 2018, requesting that the Auditor-General conduct an assurance review of the financial assumptions underpinning the long-term economics of the NBN. 

The objective of this audit was to assess the effectiveness of the National Disability Insurance Agency’s (NDIA’s) management of complaints.

The objective of this audit was to assess whether the design and implementation of the Australian Apprenticeships Incentive System by the Department of Employment and Workplace Relations is effective.

The audit objective was to assess whether Defence is effectively controlling the use of Commonwealth credit cards for official purposes in accordance with legislative and policy requirements.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2024. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2024. 

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2022. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2022. 

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.

The ANAO prepares two reports annually that provide insights at a point in time to the financial statements risks, governance arrangements and internal control frameworks of Commonwealth entities, drawing on information collected during our audits.

This report is the first of the two reports and focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2024–25 financial statements audits. This report examines 27 of the largest Australian Government entities, including all: departments of state; the Department of Parliamentary Services; and other Commonwealth entities that significantly contribute to the revenues, expenses, assets and liabilities within the 2023–24 Australian Government Consolidated Financial Statements (CFS). The National Indigenous Australians Agency is also included in this report given the role it plays working across government with indigenous communities and stakeholders.

The objective of the audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations made in Report No. 28 2009–10 relating to:

• a more strategic approach to election workforce planning;
• the suitability and accessibility of polling booths and fresh scrutiny premises; and
• the transport and storage of completed ballot papers, in respect to matters not fully addressed in ANAO Audit Report No.31 2013–14.

This report focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2019–20 financial statements audits. This report examines 24 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2018–19 Consolidated Financial Statements (CFS). Significant and moderate findings arising from the interim audits are reported to the responsible Minister(s), and all findings are reported to those charged with governance of each entity.

The Auditor-General responded on 11 March 2020 to follow-up correspondence from Senator Sarah Hanson-Young, requesting an audit into the Federal and South Australian governments’ agreement to reduce SA’s Murray-Darling river water allocation by 100GL and Commonwealth funding provided to increase the use of the state’s desalination plant to replace the water. The Auditor-General responded to the original correspondence from Senator Hanson-Young on 19 December 2019. The Auditor-General provided a follow-up response to Senator Hanson-Young on 24 July 2020. 

The Auditor-General responded on 20 January 2015 to correspondence from Senator Nick Xenophon of 9 December 2014 and Senator the Hon Kim Carr of 15 January 2015, on the advertising campaign on higher education issues.

The objective of the audit was to assess the effectiveness of the Australian Prudential Regulation Authority's processes for the prudential regulation of superannuation entities.

The objective of this audit was to assess whether the National Disability Insurance Agency has appropriate controls to ensure supports in participant plans are ‘reasonable and necessary’.

This report complements the interim phase report published in June 2014 (Audit Report No.44 2013–14), and provides a summary of the final audit results of the audits of the financial statements of 251 Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The objective of this audit was to examine the effectiveness of selected non-corporate Commonwealth entities' arrangements for managing cyber security risks within their procurements and specific contracted providers under the Protective Security Policy Framework (PSPF).

The audit objective was to assess the effectiveness of the Department of Human Services’ administration of the Assistance for Isolated Children Scheme.

The objective of this information report is to provide transparency and insights on the governing boards of Commonwealth entities and companies and the membership of these boards.

The objective of the audit was to assess the effectiveness of the design process for the Rural Research and Development for Profit Programme, including performance measurement and reporting arrangements.

The Australian National Audit Office, in partnership with the Australian Capital Territory Audit Office hosted the 12^th Meeting of the Pacific Association of Supreme Audit Institution’s (PASAI) Regional Working Group on Environmental Auditing. The meeting was held from 17-19 September 2024 in Canberra, Australia.

The audit objective was to assess whether the Attorney-General’s Department’s conduct of the procurements relating to two of the new child sexual abuse-related national services employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules (CPRs).

The objective of the audit was to assess the effectiveness of the implementation and award of funding for Round 1 of the Growing Regions Program.

The Auditor-General responded on 2 December 2024 to correspondence from Dr Helen Haines MP dated 4 November 2024, requesting that the Auditor-General conduct an investigation on the actions and decisions of the Priority Community Infrastructure Program (PCIP) and Investing in Our Communities Program (IOCP).

The objective of this audit was to assess the effectiveness of the Department of Education’s design and implementation of programs and initiatives to improve the access and participation of regional and remote students to higher education.

The audit objective was to assess the effectiveness of the Department of Immigration and Border Protection in delivering high quality interpreting services to its clients.

The objective of this audit was to examine the effectiveness of the Department of Defence's administration of contractual obligations relating to the Defence Industry Security Program.

The objective of this audit was to assess the department’s design, implementation and monitoring of select 2014–15 and 2015–16 Budget measures aimed at achieving $1.2 billion in savings and other benefits.

The Auditor-General Act establishes the position of the Independent Auditor, who may conduct a performance audit of the ANAO at any time. The ANAO is also committed to increasing external oversight and scrutiny over the ANAO Quality Framework, including external reviews of the quality framework and completed audits, as considered appropriate.

The Auditor-General responded on 20 September 2019 to correspondence from Mr Julian Hill MP dated 3 September 2019, requesting that the Auditor-General conduct an investigation to examine aspects of the family migration program. The Auditor-General provided a follow-up response to Mr Hill MP on 24 July 2020. 

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of annual compliance arrangements with large corporate taxpayers.

The objective of the audit was to assess whether the Bureau of Meteorology is effectively managing assets in its observing network.

The audit objective was to examine whether the Department of Defence provides an efficient and effective security vetting service for Australian Government entities through the Australian Government Security Vetting Agency.

The objective of the audit was to assess the Department of Agriculture, Water and the Environment’s effectiveness in responding to non-compliance with plant and animal biosecurity requirements.

The objective of this review was to determine whether the establishment and early implementation of the Fair Entitlements Guarantee Recovery Program by the Department of Jobs and Small Business has provided a sound basis for achieving value for money.

The objective of the audit was to assess whether Services Australia had effectively managed risks related to the rapid preparation for and delivery of COVID-19 economic response measures.

The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.

The objective of the audit was to assess the effectiveness of the design and administration of the VET FEE-HELP scheme.

The objective of the audit was to examine whether strategic water procurements by the Department of Agriculture, Water and the Environment were conducted consistent with government policy, were supported by appropriate program design, were planned and executed appropriately, and achieved value for money.