The objective of the audit was to assess whether FaCS had established effective business arrangements with Centrelink to help ensure that new claims for Age Pension were properly assessed in accordance with the Social Security Law and the Guide to the Social Security Law. In the context of the audit objective, the primary issues examined were whether FaCS had:

• established an appropriate business framework;
• adopted an appropriate risk management approach;
• appropriately monitored and evaluated performance; and
• provided relevant business support to Centrelink.

The objective of the audit was to assess key aspects of the Australian Taxation Office's administration of the PAYE system in relation to employers' remittances and to identify opportunities for improvement. The audit focussed on four areas:

• remittance monitoring, especially managing late remittances;
• follow-up action for end of year reconciliation, including discrepancies;
• handling compliance intelligence gained from the public; and
• ATO compliance projects.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2015. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and Other Non‑corporate Commonwealth Entities approved by the Joint Committee of Public Accounts and Audit in June 2015; the performance measures set out in the outcome and programs framework in the 2014–15 Portfolio Budget Statements; section 28 of the Auditor‑General Act 1997; and other annual reporting requirements set out in legislation.

The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the IA framework to enable well-informed and transparent Australian Government decision-making.

The objective of the audit was to assess the effectiveness of the award of funding under the first round of the Safer Streets programme.

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 objective of the audit was to examine the effectiveness of the implementation of frameworks to support ethical behaviours within the Department of Employment and Workplace Relations.

This audit is a part of the ANAO's protective security audit coverage. The objective of this audit was to determine whether agencies audited had developed and implemented sound IT security management principles and practices supported by an IT security control framework, in accordance with Australian Government policies and guidelines. The audit at each agency examined the framework for the effective management and control of IT security, including the management of IT operational security controls and, where applicable, was based on the Australian Government protective security and information and communications technology (ICT) security guidelines that were current at that time.

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

The audit objective was to assess the Australian Taxation Office’s effectiveness in managing complaints.

The audit examined the administrative effectiveness of arrangements between Health and HIC, in relation to the management and administration of the Medicare Benefits Scheme and the Pharmaceutical Benefits Scheme. Health predominantly exercises a policy and leadership role within the health portfolio - HIC delivers a range of health services directly to the public and members of the health industry. Both agencies have stated that they recognise the importance of working together, as partners in their respective roles, to maximise their performance in the achievement of health portfolio outcomes and to discharge their respective responsibilities. This joint commitment is embodied in a written agreement - called the Strategic Partnership Agreement (SPA).

The objective of the audit was to report the results of the interim phase of the audit of the 2011-12 financial statements of major General Government Sector agencies.

The objective of the follow-up audit was to report on the action taken by the Australian Customs Service to address the recommendations of the 1996 Audit Report. The audit also reviewed key areas of the Passenger Movement Charge administration identified in the 1996 audit, including the appropriateness of formal arrangements between the ACS and Regular Public Transport airlines and assessed the proposed arrangements being developed by the ACS. The arrangements with RPT airlines were a particular focus in the follow-up report (as they were in the 1996 Audit Report), because of the significance of that category of carrier in revenue terms

The objective of this audit was to assess the effectiveness of the Department of Foreign Affairs and Trade's fraud control arrangements.

This benchmarking study across 14 agencies examined how line managers plan for and manage their staff and how the human resource (HR) function supports them to do that. People management was categorised into nine, practice areas, to enable comparisons between the participating agencies. The study also assessed each people management practice area against four criteria: quality, HR integration, effectiveness & efficiency and business contribution.

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 audit objective was to assess the effectiveness of the framework in place to have a regulatory Ministerial Statement of Expectations and a responding Statement of Intent in place.

In 1997-98, the ANAO audited the Child Support Agency (CSA), making 12 recommendations to improve its operational performance. A related report by the Joint Committee of Public Accounts and Audit supported the general findings of the ANAO audit and reinforced three ANAO recommendations in its own report. The audit examined client service in the CSA by following-up the CSA's implementation of the recommendations contained in these two previous reports and more broadly assessing whether the CSA had improved the management and delivery of its client service sine the previous ANAO audit.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s engagement with tax practitioners in achieving efficient and effective taxation and superannuation systems.

The audit reviewed the effectiveness of HIC's approach to customer service delivery to the Australian public as customers of Medicare. The primary issues examined were whether: . HIC manages its customer service delivery performance effectively;

• HIC's approach to people management adequately supports customer service delivery;
• HIC obtains adequate information from customers on their needs, expectations, and perceptions of HIC's service delivery; and
• HIC provides adequate information to customers on its services and on the service standards that customers should expect.

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.

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.

The objective of the audit was to assess the effectiveness of the governance board in Old Parliament House.

The objective of this audit was to examine whether the Department of Finance (Finance) has implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

Taxation rulings are a key mechanism used by the Australian Taxation Office (ATO) to disseminate the Commissioner of Taxation's interpretative advice on Australian taxation law. The objective of the audit was to:

report to Parliament on the operation of the ATO's administration of taxation rulings (public, private and oral rulings); and where appropriate, make recommendations for improvements, having regard to considerations of: efficiency and effectiveness of the ATO's administration of the rulings system, particularly in relation to the achievement of the objectives set by Parliament for the rulings system; the ATO's systems' capacity to deliver consistency and fairness for taxpayers; and good corporate governance, including the control framework.

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 the effectiveness of the Department of Health’s monitoring and implementation of both ANAO performance audit and internal audit recommendations.

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 main objectives of the audit were to examine and form an opinion on:

• the efficiency, economy and administrative effectiveness with which the Commonwealth planned and coordinated implementation of the gun buy-back scheme;
• the management of firearms surrender and destruction in the Australian Capital Territory by the Australian Federal Police; and
• the management of the competitive tendering process for the national public education campaign.

Audit criteria were developed which examined program policy and planning, coordination with and payment of funds to the States.

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 examine the effectiveness of spectrum reallocation to support the deployment of 5G services.

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

The objectives of the audit were to:

• evaluate the extent to which the Government's sale objectives were achieved, with a focus on those objectives relating to the optimisation of sale proceeds and minimisation of risk to the Commonwealth;
• examine the effectiveness of the management of the sale process to ensure the Commonwealth received fair value; and
• within the context of broader Commonwealth debt management considerations, assess the application of the sale proceeds to repaying Commonwealth debt and the extent to which public debt interest payments may be reduced.

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

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 objective of the audit was to assess the effectiveness of the Australian Communications and Media Authority’s regulation of unsolicited communications.

The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs monitoring and implementation of ANAO and internal performance audit recommendations.

The audit objective was to assess the effectiveness of the selected entities:

• management of the delivery of projects awarded funding under four programmes where ANAO has previously audited the application assessment and selection processes; and
• development and implementation of evaluation strategies for each of those programmes.

An Audit Committee Chairs Forum was held on Friday 6 December 2024. The text on this page is the communique from the forum.

The objective of this audit was to examine the effectiveness of the design and implementation of the Department of the Prime Minister and Cabinet’s (PM&C’s) evaluation framework for the Indigenous Advancement Strategy (IAS), in achieving its purpose to ensure that evaluation is high quality, ethical, inclusive and focused on improving outcomes for Indigenous Australians.

The objective of the audit was to examine the effectiveness of Industry’s administration of the Ethanol Production Grants Program, including relevant advice on policy development.

Given the significant expenditure associated with the Super Seasprites, and the problems that the Project had encountered over some time, the ANAO had commenced this performance audit prior to the Government's decision to cancel the Project. The focus of the audit was on Defence's and DMO's administration of the Project. In light of the Government's decision to cancel the Project, the objective of the audit was revised to place greater emphasis on those issues that resulted in the failure of the Project to provide the required capability, and highlighting project management lessons for major Defence acquisitions going forward.Accordingly the audit objective was to:

• identify those factors that contributed to the on-going poor performance of the Project;
• outline measures taken by Defence and DMO in seeking to overcome issues encountered by the Project, and key lessons arising from this project for the benefit of major acquisitions projects generally; and
• determine the capability and cost implications of a project that failed to deliver to expectations.

The objective of the audit was to assess the effectiveness of the Australian Competition and Consumer Commission in managing compliance with fair trading obligations.

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.

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

This edition of Audit Insights summarises key messages from a series of ANAO performance audits assessing performance evaluation frameworks and success measures. It discusses the importance of both in keeping entities accountable and their performance transparent.

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 National Disability Insurance Agency has appropriate controls to ensure supports in participant plans are ‘reasonable and necessary’.

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 the audit was to examine the effectiveness of the Department of Defence’s arrangements for the management of contractors.

The objective of the audit was to assess the effectiveness of Australian Financial Security Authority’s (AFSA) management of conflicts of interest.

The objective of the audit was to assess the effectiveness of the department’s management of non-compliance with the Therapeutic Goods Act 1989 for unapproved therapeutic goods.

The objective of the audit was to assess the effectiveness of the NDIS Commission in exercising its regulatory functions.

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 this audit was to assess the effectiveness of the Australian Institute for Teaching and School Leadership’s (AITSL) administration of national standards and frameworks.

The objective of the audit was to determine whether DIMIA's workforce planning systems are effectively supporting human resource management practices, which contribute to the efficient and effective achievement of project outcomes.

The audit objective was to assess the effectiveness of the Department of the Environment and Energy’s design of the Threatened Species Prospectus.

The ANAO conducted separate audits of the Indigenous Advancement Strategy (IAS) Children and Schooling program and the Safety and Wellbeing program, the findings and conclusions of which are presented in this report. The objective of the audits was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s and the National Indigenous Australians Agency’s administration of the IAS Children and Schooling and the Safety and Wellbeing programs.

The objective of the audit was to assess the effectiveness of the operations of the boards of four corporate Commonwealth entities in managing conflicts of interest.

The audit objective was to examine the effectiveness of the Australian Skills Quality Authority’s planning and implementation of reform to the regulation of the vocational education and training sector.

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

The purpose of this audit was to assess the Department of Social Security's approach to customer service against a recognised good practice methodology, and to identify opportunities for DSS to improve the quality of its customer service, its administrative effectiveness and its overall performance. The ANAO's intention was to identify opportunities to improve customer focus, particularly for those aspects of DSS's administration impacting on customer service. The audit criteria included: customer service environment; human resource management practices; communication with customers; customer-friendly approaches; and systematic approaches to continuous improvement.

The audit examined the role of Comcare, employers and other key stakeholders in effecting an early and permanent return to work for injured employees. Case management practices in Comcare and selected agencies were reviewed to form an opinion on the efficiency, economy and administrative effectiveness of those practices and management of the rehabilitation function. The audit did not examine the administration of injured workers' compensation claims nor the effectiveness of the policy which requires employers to comply with the Comcare Return to Work (RTW) model.

The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s management of Australian aid to Vanuatu.

The Audit Committee Chairs Forum is a joint initiative of the Department of Finance and the ANAO and includes the general government and non-general government sector Audit Committee Chairs. This communique covers the outcomes of the discussion at the forum on 7 June 2017 including updates from the Auditor-General and the ANAO, and from the Department of Finance.

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 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 continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:

• provide insights to entities more broadly, to encourage improved performance; and
• continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.

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 examine the effectiveness of the Department of Veterans’ Affairs’ arrangements for the management of contractors.

The objective of the audit was to examine the effectiveness of governance and integrity arrangements for the Northern Australia Infrastructure Facility (NAIF). 

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

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

The audit objective was to assess the effectiveness of the Department of the Environment’s and the Australian Customs and Border Protection Service’s management of compliance with the wildlife trade regulations under Part 13A of the Environment Protection and Biodiversity Conservation Act 1999.

The objective of the audit was to assess whether the Australian Taxation Office has effective arrangements in place to support the adoption of Artificial Intelligence.

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 Department of Home Affairs' fraud control arrangements.

The audit objective was to assess the Department of Social Services and the Department of Human Services’ administration of Disability Support Pension eligibility and review processes.

The objective of this audit was to assess the effectiveness of the Department of Health’s approach to health provider compliance.

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 Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

The objective of the audit was to assess the effectiveness of the arrangements established by the Australian Antarctic Division (AAD), a division of the Department of the Environment, to support Australia’s Antarctic Program.

The objective of the audit was to assess the effectiveness of Creative Australia’s fraud and corruption control arrangements.

The objective of this audit was to assess the effectiveness of the Australian Prudential Regulation Authority's probity management.

The objective of this audit was to examine the effectiveness of the National Disability Insurance Agency’s (NDIA) fraud control program and its compliance with the Commonwealth Fraud Control Framework.

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

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s arrangements for identifying and reducing the income tax gap for individuals not in business.

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 Australian Federal Police’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.

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

The objective of the audit was to assess the effectiveness of Australian Skills Quality Authority’s fraud control arrangements as the national regulator of the vocational education and training sector.

The objective of the audit was to examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.

The objective of this audit was to assess the effectiveness of the Department of Social Services' fraud control arrangements.

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

This audit examined the effectiveness of the National Archives of Australia’s implementation of the Building Trust policy and selected entities’ management of information assets (records, information and data).

The audit reviewed the operations of the Bureau of Meteorology. The Bureau's functions include the taking and recording of meteorological observations and other observations required for the purposes of meteorology; the forecasting of weather and of the state of the atmosphere; the issue of warnings of weather conditions likely to endanger life or property; the supply, publication and promotion of meteorological information; and cooperation with international meteorological agencies in relation to the functions just listed. The objectives of the audit were to:

• use national and international benchmarks to evaluate the Bureau's performance in terms of timeliness, cost and quality of weather services to meet the needs of clients; and
• assess how well the Bureau is placed in measuring its outputs/outcomes within the context of the Accrual Budgeting Framework.

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 objective of the audit was to assess the effectiveness of the Department of Health and Aged Care’s fraud control arrangements, with a specific focus on the Indigenous Australians’ Health Programme.

The objective of this audit was to assess whether the Australian War Memorial is effectively managing the development project.

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 the Department of Home Affairs’ administration and regulation of critical infrastructure protection policy.

The objective of this audit was to assess the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals within the Great Barrier Reef Marine Park.

The audit focussed on the systems and processes OGTR has established for both receiving and assessing applications under the Act, and also for ensuring compliance with the statutory requirements through monitoring and inspection. The audit objective was to form an opinion on the discharge by OGTR of selected functions entrusted to it under the Act. The audit assessed the practices of OGTR against the following principal criteria: Assessment of applications under the Act: Whether OGTR has established systems and procedures for the management and assessment of applications under the Act. Ensuring compliance—monitoring, inspection and enforcement activities: Whether OGTR has established systems and procedures for ensuring compliance with the requirements of the Act. Performance management: Whether OGTR manages selected aspects of its work efficiently and effectively. The audit did not seek to form an opinion on the appropriateness of the chosen structure of the regime for regulating gene technology or the merit of the scientific judgments involved. The audit methodology included discussions with representatives from agencies that co-ordinate aspects of the co-operative regulatory regime for gene technology across Australian jurisdictions, with various other stakeholders and users of the regime, as well as with officers of OGTR, along with examination of OGTR documents and files.

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 examine the appropriateness of the Department of Infrastructure, Transport, Regional Development, Communications and the Arts’ approach to acquiring, managing, and leasing Australian contemporary art in the Artbank collection.

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.

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 the audit was to assess the effectiveness of the design and conduct of the third and fourth funding rounds of the Regional Development Australia Fund.

The Audit Committee Chairs Forum is a joint initiative of the Department of Finance and the ANAO and includes the general government and non-general government sector Audit Committee Chairs. This communique covers the outcomes of the discussion at the forum on 14 December 2017 including updates from the Auditor-General and the ANAO, and from the Department of Finance.

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 the audit was to assess the effectiveness of the Australian Charities and Not-for-profits Commission’s (ACNC’s) regulation of charities.

The objective of the audit was to assess whether the Department of Health and Aged Care has effectively managed the expansion of telehealth services during and post the COVID-19 pandemic.

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 this audit was to assess the effectiveness of NBN Co Limited’s (NBN Co’s) strategies to manage its transition from building to operating the national broadband network.

Grant Hehir, Auditor-General for Australia, attended the XXIII Commonwealth Auditors-General Conference in New Delhi, India, and presented a keynote speech on 22 March 2017 titled Environmental Audit: A Commonwealth Perspective.

The audit objective was to examine whether the Office of Parliamentary Counsel’s procurement and contract management of the new Federal Register of Legislation project complied with the Commonwealth Procurement Rules and demonstrated the achievement of value for money.

The objective of the audit was to assess whether Australian Criminal Intelligence Commission has effective arrangements to comply with domestic and international travel legislative and entity requirements.

The objective of the audit was to assess the effectiveness of the Digital Transformation Agency’s procurement of ICT-related services.

The audit objective was to assess the effectiveness of the Department of Health’s administration of the Medical Specialist Training Program.

The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.