The objective of this audit was to assess whether the Federal Court of Australia is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The objective of the audit was to assess whether Defence has a fit-for-purpose framework for the management of materiel sustainment.

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 Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

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 the effectiveness of the implementation of procurement reforms by the DTA and Finance following on from Auditor-General Report No.5 2022–23 Digital Transformation Agency’s Procurement of ICT-related services.

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 the audit was to assess the effectiveness of the National Health and Medical Research Council’s fraud control arrangements.

The objective of the audit was to assess whether Services Australia has effective arrangements to comply with domestic and international travel requirements.

The audit objective was to assess the effectiveness of the management of human biosecurity for international air travellers during the COVID-19 pandemic.

The objective of the audit was to assess the effectiveness and value for money of Defence’s acquisition of a Battle Management System and a Tactical Communications Network through Land 200 Tranche 2 Work Packages B–D.

Fraud and Corruption Control Arrangements is targeted at Australian Government officials responsible for fraud and corruption control arrangements, and those engaged in program and policy delivery, including in grants administration and regulatory contexts.

The objective of the audit was to examine the effectiveness of spectrum reallocation to support the deployment of 5G services.

Integrity is a core value of the Australian National Audit Office (ANAO) — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is essential to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The Framework serves to assist in ethical decision-making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General publishes the ANAO Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

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 examine Defence’s progress since 2007 in introducing into service a fully capable Tiger fleet and cost-effective sustainment arrangements.

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

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 the Parliament of Australia with an independent examination of the financial accounting and reporting of public sector entities. This report focused on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2017–18 financial statements audits of a range of entities including all departments of state and a number of major Australian government entities.

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

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.

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.

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.

The objective of this audit was to examine the effectiveness of the design and early implementation of the National Soil Strategy and the supporting National Soil Action Plan.

The objective of the audit was to assess the readiness of the Australian Bureau of Statistics’ cyber security arrangements for the 2026 Census.

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

The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the Indigenous Legal Assistance Programme.

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 ANAO Corporate Plan 2024–25 updates the previous corporate plan and outlines how we intend to deliver against our purpose over the next four years (2024–25 to 2027–28). The 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 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 examine whether selected entities in the Health and Education portfolios implemented the Joint Committee of Public Accounts and Audit and other parliamentary inquiry report recommendations and agreed ANAO performance audit recommendations.

The objective of this audit was to examine if Social Services and Human Services drive improvements in the Disability Support Pension program using data and information from multiple sources, including agreed Auditor-General and parliamentary committee recommendations. 

The ANAO Corporate Plan 2023–24 outlines how we intend to deliver against our purpose over the next four years (2023–24 to 2026–27). The 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 corporate plan is complemented by the annual audit work program, which reflects the ANAO’s audit strategy for the coming year.

This corporate plan was updated on 26 March 2024:

• organisational structure changes — ‘Professional Services and Relationships Group’ to ‘Professional Services Group’
• Measure 3 — change type from ‘Efficiency / Qualitative’ to ‘Efficiency / Quantitative’
• Measure 15, reporting mechanism 4 — replaced text to reflect updated JCPAA feedback process
• Measure 16, reporting mechanism 3 — replaced references to ‘insights’ with ‘lessons’

The objective of this audit was to assess the effectiveness of the Australian Maritime Safety Authority’s (AMSA) management of the Aids to Navigation maintenance procurement.

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

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 assess the effectiveness of the Australian Research Council’s (ARC) management of corporate credit cards.

The objectives of the audit were to:

• assess the effectiveness of the ongoing administration of the Australian Government’s campaign advertising framework; and
• assess the effectiveness of the selected entities’ administration in developing advertising campaigns and implementing key processes against the requirements of the campaign advertising framework applying at the time, and relevant legal and government policy requirements.

The objective of this audit was to assess the effectiveness of the Department of Finance and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The audit objective was to assess the effectiveness of the Department of Defence's management of the disposal of specialist military equipment.

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 objective of the audit was to assess the effectiveness of partnership arrangements, funding design activities and measurement of progress for schooling and early childhood development commitments under the National Agreement on Closing the Gap.

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.

The objective of the audit was to assess whether the Department of the Prime Minister and Cabinet effectively manages the Regional Network.

The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.

The audit objective was to assess the effectiveness to date of the management of the approach to transition the disability services market to the National Disability Insurance Scheme (NDIS) market arrangements.

The audit objective was to assess whether the Australian Government has established an appropriate framework for responding to crises.

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.

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 objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs' (DVA's) planning and management of the Veteran Centric Reform (VCR) program.

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).

This edition of Audit Lessons is targeted at those responsible for administering or overseeing grants programs. The aim of 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 report complements the interim phase report released in June 2013 (Audit Report No.49 2012–13), and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The audit objective was to assess the effectiveness of the Department of Health, Disability and Ageing’s administration of the Future Fit Program.

The objective of this audit was to assess whether the selected entities’ administration of Freedom of Information Act 1982 (FOI Act) requests is effective in giving the community access to Australian Government information.

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

The ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The framework serves to assist in ethical decision making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General has published the ANAO Integrity Framework and Report for 2022–23 to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

The audit objective was to assess the effectiveness of Health's implementation of the Diagnostic Imaging Review Reform Package, some three years into the five year reform period.

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 the effectiveness of the establishment of the Workforce Australia Services panel.

The objective of the audit was to assess the effectiveness of Airservices’ contract management for the OneSKY program.

The audit objective was to assess the effectiveness of the Department of Home Affairs’ administration and regulation of critical infrastructure protection policy.

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 this audit was to assess the efficiency and effectiveness of Australian Human Rights Commission’s handling of complaints.

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 this audit was to assess the effectiveness of the Department of Social Services’ role in implementing the National Plan to Reduce Violence Against Women and their Children 2010–2022 (the National Plan).

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 arrangements established by the Department of the Environment for the funding and management of the Nimmie-Caira System Enhanced Environmental Water Delivery Project.

The audit objective was to assess whether the Department of Home Affairs is effectively managing the Civil Maritime Surveillance Services contract.

The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the National Bushfire Recovery Agency functions including the National Bushfire Recovery Fund.

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

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

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 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 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 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 Department of Health and Aged Care’s (DHAC) performance management of the Primary Health Network program.

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

The audit objective was to assess the design and implementation of the Safer Local Roads and Infrastructure Program (SLRIP).

The objective of this audit was to assess the effectiveness of Finance’s administration of travel entitlements provided to Parliamentarians.

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 objective of this audit was to examine the effectiveness of the Attorney-General’s Department’s implementation of the recommendations from Auditor-General Report No.27 of 2017–18, Management of the Australian Government’s Register of Lobbyists.

The objective of this audit is to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The objective of the audit was to assess the effectiveness of administration of physical security in the revised Protective Security Policy Framework.

The objective of this audit was to assess the effectiveness of the design process for the Energy Price Relief Plan.

The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.

The objective of this audit was to assess the effectiveness of the Department of Immigration and Border Protection’s administration of health services in onshore immigration detention.

The audit objective was to assess the effectiveness of the Department of Parliamentary Services’ arrangements for managing contracts and retail licences, including the extent to which the department has implemented recommendations from the previous ANAO audit.

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 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 assess the effectiveness of the administration of procurement initiatives to support opportunities for Indigenous Australians.

The audit objective was to assess whether Department of Health and Aged Care effectively developed and monitored suicide prevention measures.

The audit objective was to assess the effectiveness of the Department of Health’s and the Department of Human Services’ management and administration of the Child Dental Benefits Schedule.

The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.

The objective of the audit was to assess whether the Royal Australian Mint’s strategies for addressing the impacts of declining demand for Australian circulating coins are appropriate and effective.

The objective of the audit was to examine whether the National Capital Authority’s procurement activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The objective of this audit was to assess the extent to which the Department of Agriculture and Water Resources (Agriculture) has addressed the recommendations from ANAO Audit Report No. 46 of 2011–12, Administration of the Northern Australia Quarantine Strategy (NAQS).

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 audit objective was to examine the effectiveness of the Commonwealth Home Support Program.

The objective of the audit was to examine the effectiveness of the procurement and contract management of onshore manufacturing capability to secure supply of antivenoms and vaccines.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2022. 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 2021–22 and the ANAO Corporate Plan 2021–22; and annual reporting requirements set out in other relevant legislation.

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

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.

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 the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the terms of the Natural Disaster Relief and Recovery Arrangements Ministerial determination.

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.

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 Department of Defence’s design process and implementation to date of the Defence Export Strategy.

The audit objective was to assess the effectiveness to date of the Department of Defence’s procurement and contract management of the Offshore Patrol Vessel program.

The audit objective was to assess the effectiveness and efficiency of the management of threatened species and ecological communities under the Environment Protection and Biodiversity Conservation Act 1999.

The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s overseas crisis management and response arrangements in meeting the government’s objectives for returning Australians from overseas in response to the COVID-19 global pandemic.

The objective of the audit was to assess the effectiveness of the Department of the Treasury’s design and implementation of the Measuring What Matters framework.

The objective of this audit was to assess the extent to which entities’ establishment and use of ICT related procurement panels and arrangements supported the achievement of value for money outcomes.

The objective of the audit was to assess the effectiveness and value for money of Defence’s acquisition of light protected vehicles, under Defence project Land 121 Phase 4.

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.