The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities in addressing Superannuation Guarantee non-compliance.

The audit objective was to assess the effectiveness of the Department of the Environment and Energy's award of funding under the 20 Million Trees Programme.

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 effectiveness to date of the Department of Defence’s procurement of six evolved Cape class patrol boats.

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

The objective of the audit was to examine the extent to which the Department of Human Services (Human Services) has implemented the recommendations made by the Australian National Audit Office (ANAO) in Auditor-General Report No. 37 of 2014–15 Management of Smart Centres’ Centrelink Telephone Services; as well as Human Services’ performance against call wait time and call blocking metrics.

The objective of this audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations relating to improving the accuracy and completeness of the electoral roll and other matters from Audit Report No.28 2009–10 that have not previously been followed-up by the ANAO.

The audit objective was to examine the effectiveness of the Department of Defence's administration of the Future Submarine Program to date.

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 this audit was to assess the effectiveness of the Department of Health’s implementation of the National Ice Action Strategy (NIAS).

The audit objective was to assess the effectiveness of the Australian Taxation Office's processes for estimating and monitoring the costs, savings and benefits associated with the Reinventing the ATO program.

The objective of the audit was to assess the effectiveness of the Australian Securities and Investments Commission’s administration of enforceable undertakings.

The objective of the audit was to assess the effectiveness of the arrangements established by the Department of the Environment for the funding and management of the Nimmie-Caira System Enhanced Environmental Water Delivery Project.

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

The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC’s) administration of the National Competitive Grants Program (NCGP).

The audit’s objective was to determine if the Bureau of Meteorology’s processes support the delivery of effective extreme weather services.

The audit’s objective was to assess the effectiveness of the selection, contracting and ongoing management of investments by the Clean Energy Finance Corporation (CEFC) and the extent to which the CEFC is meeting its legislated objective.

The audit objective was to examine the effectiveness of the Australian Taxation Office's monitoring and implementation of recommendations about its administration made by the ANAO and parliamentary committees

The objective of this audit was to examine whether procurements of office furniture have been consistent with the Commonwealth Procurement Rules and are achieved value for money.

The objective of this audit was to assess the effectiveness of the Department of Communications and the Arts’ assessment and selection of base stations for funding under the first round of the Mobile Black Spot Programme.

The audit objective was to assess the effectiveness and efficiency of entities’ implementation of the Freedom of Information Act 1982.

The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.

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 effectiveness of the Digital Transformation Agency’s procurement of ICT-related services.

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

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

The objective of the audit was to examine the Department of Defence’s (Defence's) implementation of agreed recommendations made in Auditor-General Report No. 38 of 2017–18 Mitigating Insider Threats through Personnel Security and the related report provided to ministers under section 37(5) of the Auditor-General Act 1997, and by the Parliament’s Joint Committee of Public Accounts and Audit (JCPAA) in Report 479 of 2019 Australian Government Security Arrangements.

The objective of this audit was to assess the effectiveness of the Australian Competition and Consumer Commission's probity management.

The objective of this audit was to assess the effectiveness of the design and establishment of the National Reconstruction Fund Corporation.

The objective of this audit was to examine whether the selected entities within the Attorney-General’s portfolio have implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.

The objective of the audit was to assess the effectiveness of selected Commonwealth entities’ management of Senior Executive Service conflict of interest requirements.

The audit objective was to assess the effectiveness of the Department of Defence’s arrangements to manage the security authorisation of its ICT systems.

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 objective of the audit was to examine the Department of Agriculture, Water and the Environment’s effectiveness in implementing the Regional Land Partnerships program.

The audit objective is to examine the effectiveness of measures taken to strengthen the protection of Australia’s missions and staff overseas.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers.

The objective of this audit was to assess the effectiveness of the administration of grants for the Try, Test and Learn Fund transition projects.

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 objective of this audit was to assess the effectiveness of NBN Co’s service continuity operations relating to the migration of telecommunication services to the National Broadband Network (NBN).

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 objective of the audit was to assess the effectiveness of the Department of Parliamentary Services’ management of assets and contracts to support the operations of Parliament House.

The audit objective was to examine entity compliance with regulatory requirements for the establishment and ongoing management of special appropriations.

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 assess the effectiveness of the Clean Energy Regulator’s (CER) issuing, compliance and contracting activities related to Australian Carbon Credit Units.

The audit objectives were to examine the effectiveness of Defence’s management of the test and evaluation (T&E) aspects of its major capital equipment acquisition program; and to report on Defence’s progress in implementing T&E recommendations made in the Senate Foreign Affairs, Defence and Trade References Committee’s August 2012 report, Procurement procedures for Defence capital projects.

The audit objective was to assess whether the Department of Defence's (Defence's) arrangements for the operation and maintenance of the Mulwala and Benalla facilities beyond June 2020 were established through appropriate processes and in accordance with the Commonwealth Procurement Rules (CPRs).

The objective of the audit was to assess whether Defence Housing Australia administers its functions efficiently and effectively, and in accordance with the Government Business Enterprise guidelines.

The objective of this audit was to assess the effectiveness of the Australian Criminal Intelligence Commission’s administration of the Biometric Identification Service project.

The objective of this audit was to assess whether the Department of Home Affairs’ procurement process for the Permissions Capability employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules.

The audit objective was to assess the effectiveness of the Department of Communications and the Arts’ contract management of selected telephone universal service obligations.

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 the audit was to assess the effectiveness of the Australian Fisheries Management Authority’s management of Commonwealth fisheries.

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

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 2023–24.

The audit objective was to assess the effectiveness of the Department of Infrastructure and Regional Development's regulation of passenger security screening at Australian domestic airports.

The objective of this audit was to assess the effectiveness of the Australian Office of Financial Management’s (AOFM) management of the Australian Government’s debt.

The ANAO Corporate Plan 2018–19 is the ANAO's key strategic planning document. It guides our operating environment and sets out how we will deliver on our purpose. The corporate plan is complemented by the annual audit work program which reflects the ANAO's audit strategy and deliverables for the coming year.

The objective of the audit was to examine the effectiveness of planning and delivery of the security upgrade capital works program at Parliament House by the Department of Parliamentary Services.

The audit objective was to assess the effectiveness of Defence’s administration of industry support and skill development programs.

The audit objective was to assess the effectiveness of the design process and monitoring arrangements for the National Innovation and Science Agenda by the relevant entities.

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 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 audit objective was to assess the effectiveness of the Department of Defence's (Defence) management of advertising campaigns for Australian Defence Force recruitment.

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 this audit was to assess the effectiveness of the Australian Energy Regulator’s regulation of energy markets.

The audit objective was to assess whether Tourism Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The audit objective was to assess the effectiveness of the Department of Employment and the Department of Education and Training's administration of the Shared Services Centre to achieve efficiencies and deliver value to its customers.

The objective of this audit was to assess the effectiveness of the administration of tobacco excise and excise equivalent goods.

The objective of this audit was to assess the effectiveness of the Department of Home Affairs' management of family-related visas.

The audit objective was to assess the effectiveness and efficiency of the Department of Human Services’ management of Smart Centres’ Centrelink telephone services.

The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.

The objective of the audit was to assess the effectiveness of the implementation of the revised export control legislative framework by the Department of Agriculture, Fisheries and Forestry.

The audit objective was to assess the effectiveness of the Department of Education’s design and governance of the Child Care Package.

The objective of this audit was to assess the efficiency of the Department of Foreign Affairs and Trade’s delivery of passport services through the Australian Passport Office.

The objective of the audit was to examine the effectiveness of the integration of the Department of Immigration and Border Protection (DIBP) and the Australian Customs and Border Protection Service.

The objective of the audit was to assess the effectiveness of the Clean Energy Regulator’s crediting and selection of carbon abatement to purchase under the Emissions Reduction Fund.

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.

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

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.

The objective of the audit was to examine whether WSA Co Limited’s procurement framework and procurement activities are achieving value for money.

The objective of the audit was to examine the effectiveness of Navy’s strategy for recruiting and retaining personnel with specialist skills. The effective delivery of Navy capability depends on Navy having available sufficient numbers of skilled personnel to operate and maintain its fleet of sea vessels and aircraft, and conduct wide‑ranging operations in dispersed locations. Without the right personnel, Navy capability is reduced. Navy’s budget for 2014–15 included $1.86 billion in employee expenses.

The audit concluded that, in its strategic planning, Navy had identified its key workforce risks and their implications for Navy capability. To address these risks Navy had continued to adhere to its traditional ‘raise, train and sustain’ workforce strategy; developed a broad range of workforce initiatives that complemented its core approach; and sought to establish contemporary workforce management practices. However, long‑standing personnel shortfalls in a number of ‘critical’ employment categories had persisted, and Navy had largely relied on retention bonuses as a short‑ to medium‑term retention strategy.

Navy had developed a broad range of workforce initiatives, some designed specifically to address workforce shortages in its critical employment categories. To date, Navy had primarily relied on paying retention bonuses and other financial incentives; recruiting personnel with prior military experience to work in employment categories with significant workforce shortfalls; and using Navy Reserves in continuous full time roles. Ongoing work was required for Navy to firmly establish a range of promising workforce management practices, including providing the right training at the right time; more flexible approaches to managing individuals’ careers; and improving workplace culture, leadership and relationships. More flexible and tailored workforce management practices could help address the underlying causes of workforce shortfalls, particularly when the traditional approaches were not gaining sufficient traction.

The ANAO made two recommendations aimed at Navy: drawing on external human resource expertise to inform the development and implementation of its revised workforce plan; and evaluating the impact of retention bonuses on the Navy workforce to determine their future role within its overall workforce strategy.

The objective of the audit was to examine the effectiveness of the Department of Defence’s administration of contractual obligations to maximise Australian industry participation.

The audit objective was to examine whether the design and conduct of the procurement process for delivery partners for the Entrepreneurs’ Programme complied with the Commonwealth Procurement Rules, and whether the signed contracts are being appropriately managed.

The objective of this audit was to assess the effectiveness of the design and award of funding for Round 6 of the Mobile Black Spot Program.

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

The audit objective was to assess the effectiveness of the administration of Aboriginal and Torres Strait Islander participation targets in intergovernmental funding agreements in achieving policy objectives.

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 Australian Taxation Office’s effectiveness in managing complaints.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) management of transfer pricing for related party debt.

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 Defence’s preparations for the introduction of the Joint Strike Fighter into Australian service and its subsequent sustainment. 

The objective of this audit was to assess the effectiveness of the Australian Securities and Investments Commission's probity management.

The audit objective was to assess the effectiveness of the Australian Taxation Office's External Compliance Assurance Process pilot conducted with large business taxpayers.

The objective of this audit was to examine whether value for money is being delivered by the Australian Rail Track Corporation’s (ARTC’s) management of the Inland Rail pre‑construction program.

The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected Major Projects, as reflected in the Statement by the Secretary of Defence, and the Project Data Summary Sheets (PDSSs) prepared by Defence, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.

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

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

The objective of the audit was to assess the effectiveness of the Department of Education, Skills and Employment in managing the integrity of payments to employment service providers.

The objective of this audit was to assess whether the Australian Bureau of Statistics (ABS) is effectively preparing for the 2021 Census.

The objective of the audit was to assess the Moorebank Intermodal Company’s achievement of value for money and management of probity in its operations and procurement activities.

The objective of the audit was to assess the effectiveness of Defence’s design and implementation of the Base Services contracts.

The corporate plan is the ANAO’s primary planning document. Our strategic planning process allows us to continually improve practices and capabilities to demonstrate value in the delivery of services to the Parliament. The corporate plan is complemented by the annual audit work program, which reflects the ANAO’s audit strategy for the coming year.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2023. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013; the Public Governance, Performance and Accountability Rule 2014; the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s Portfolio Budget Statements 2022–23 and in the ANAO Corporate Plan 2022–23; and annual reporting requirements set out in other relevant legislation.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the major projects report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year, and is undertaken at the request of the Joint Committee of Public Accounts and Audit.

The objective of this audit was to assess the effectiveness of the governance of the Tiwi Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.

The objective of the audit was to assess whether the Department of Defence’s Projects of Concern regime is effective in managing the recovery of underperforming projects.

The objective of the audit was to assess the department’s: effectiveness in administering school funding; and implementation of recommendations made in Auditor-General Report No.18 2017–18 Monitoring the Impact of Australian Government School Funding and JCPAA Report 476: Australian Government Funding.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the Major Projects Report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year. The Report is undertaken at the request of the Joint Committee of Public Accounts and Audit.

The objective of this audit was to examine the effectiveness of the Department of Home Affairs' administration of the support arrangements designed to ensure that the Cape Class patrol boats are achieving contracted availability and performance requirements.

The objective of this audit was to assess the effectiveness of the Department of Agriculture, Water and the Environment’s administration of referrals, assessments and approvals of controlled actions under the Environment Protection and Biodiversity Conservation Act 1999.

The audit assessed the effectiveness of the rural research and development corporations’ management of probity.

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.

Audit Practice: Auditing Regulatory Activities is intended for senior management and those responsible for managing internal audit within Australian Government entities that have a regulatory function.

The aim of Insights: Audit Lessons 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 risk practitioners and officials responsible for government operations, projects, programs, services and regulatory activities. It would also be useful for accountable authorities, their senior executives and audit and risk committees.

The audit objective was to examine whether Airservices Australia has effective procurement arrangements in place, with a particular emphasis on whether consultancy contracts entered into with International Centre for Complex Project Management (ICCPM) in association with the OneSKY Australia project were effectively administered.

The report objective is to provide the Auditor-General’s independent assurance over the status of 30 selected Major Projects, as reflected in the Statement by the Chief Executive Officer Defence Materiel Organisation (DMO), and the Project Data Summary Sheets prepared by the DMO, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.

The objective of the audit was to assess the effectiveness of Department of Defence's procurement and implementation of the myClearance system to date.

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.