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 audit reviewed the operation of the payment of accounts function in 8 Commonwealth organisations against their internal control framework. The main objectives of the audit were to determine whether organisations had implemented appropriate risk management strategies for the processing of accounts and whether payment for goods ans services had been properly authorised. The audit also reviewed progress since the payment of accounts audit undertaken in 1996 ( Audit Report No. 16, 1996-97, Financial Control and Administration Audit, Payment of Accounts).

On 12 July 2016 the ANAO held the ANAO CFO Forum - The Interim Results of the 2015–16 Financial Statement Audits. The forum was a follow-on from our first held in February, and as we approach year-end provided an opportunity to discuss ways to facilitate working together on achieving a timely and efficient financial statement preparation and audit process in 2015–16 and beyond.

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 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 whether the Australian Maritime Safety Authority is effectively managing the Search and Rescue Aircraft contract.

The objective of the audit was to assess the effectiveness of the Department of Health's strategies for managing a communicable disease emergency.

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 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 coordination arrangements of key Australian Government entities operating in Torres Strait.

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

As part of its 2001 inquiry into the recruitment and retention of Australian Defence Force (ADF) personnel, the Senate Foreign Affairs, Defence and Trade References Committee reviewed Defence's contract with Manpower Services (Australia) Pty Ltd for trialling the outsourcing of recruiting services to the ADF. In its subsequent report, the Committee commented that the original contractual arrangements deserved further scrutiny by the ANAO. The objective of the audit was to examine Defence's management of the contractual arrangements for the provision of recruiting services to the ADF. In examining the management of the contract, the ANAO looked at the evaluations conducted at the end of each contractual phase, roles and responsibilities associated with ADF recruiting, and Defence's monitoring of contractual performance and management of risks associated with ADF recruiting.

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

The audit objective was to examine the efficiency of the Office of the Commonwealth Director of Public Prosecutions' (CDPP's) case management.

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

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.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The audit objective was to assess the effectiveness of the Department of Social Services’ arrangements for managing Disability Employment Services provider agreements.

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.

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

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 objective of the audit was to examine the effectiveness of the design and implementation of the clear read principle under the Commonwealth Resource Management Framework.

The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.

The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s administration of funding for remote housing in the Northern Territory.

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

The audit objective was to assess the effectiveness of the implementation of the My Health Record system under the opt-out model.

The audit objective was to assess the effectiveness of the Australian Federal Police's management of its use of force regime.

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 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 this audit was to assess the effectiveness of the Clean Energy Regulator’s administration of the Renewable Energy Target scheme. 

The objective of the audit was to assess the effectiveness to date of the Department of Defence's (Defence) planning for the mobilisation of its continuous shipbuilding programs in Australia.

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 the Attorney-General’s Department’s administration of the terms of the Natural Disaster Relief and Recovery Arrangements Ministerial determination.

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

The objective of the audit was to assess whether the Australian Communications and Media Authority (ACMA) had complied with gifts, benefits and hospitality requirements.

The objective of the audit was to assess whether the Murray–Darling Basin Authority (MDBA) had complied with gifts, benefits and hospitality requirements.

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 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 the effectiveness of the Department of Defence’s development and implementation of Australia’s approach to providing military assistance to the Government of Ukraine.

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

The audit examined the effectiveness of the Australian Nuclear Science and Technology Organisation’s management of assets involved in the manufacture, production and distribution of nuclear medicines.

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

The objective of this audit was to examine the efficiency of the Australian Commission for Law Enforcement Integrity (ACLEI) in detecting, investigating and preventing corrupt conduct.

The objective of the audit was to assess the effectiveness of the management of conflicts of interest by Aboriginal Hostels Limited (AHL), Aboriginal Investment NT and Outback Stores.

The objective of this audit was to examine whether the Humanitarian Settlement Program (HSP) is being delivered effectively. 

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.

This report covers a number of the discretionary compensation and debt relief mechanisms that are available to Commonwealth agencies, where individuals or entities have been disadvantaged by legislation, or actions by agencies or staff, or some other negative circumstances. It deals mainly with two legislative mechanisms, namely, act of grace payments and waivers of debt, and one administrative mechanism, the Compensation for Detriment caused by Defective Administration (CDDA) scheme. This report also briefly covers two other mechanisms, namely ex gratia payments and payments in special circumstances relating to Australian Public Service (APS) employment. The main objective of the audit was to assess whether the management of claims for compensation and debt relief in special circumstances was in accordance with relevant legislative requirements and Commonwealth guidelines, and whether the current administrative policies and procedures were adequate.

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

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

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

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

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

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 Australian Taxation Office's effectiveness in meeting its revenue and resourcing commitments for the Tax Avoidance Taskforce.

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

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 the transitional arrangements from the Cashless Debit Card (CDC) program to the Enhanced Income Management program.

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

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

The objective of this audit was to assess the effectiveness of the Australian Digital Health Agency’s (ADHA) procurement relating to My Health Record system infrastructure.

The objective of this audit was to assess the effectiveness of the Department of Education, Skills and Employment’s arrangements in administering wage subsidies linked to employment programs.

The Australian Customs Service (Customs) is responsible for managing the integrity of Australia's border. The Australian maritime border is the 200 nautical mile Exclusive Economic Zone (EEZ) around Australia's 37 000 kilometre coastline. The National Marine Unit (NMU) contributes to customs' Civil Maritime Surveillance and Response program. It has eight 35 - metre Bay Class vessels (known as Australian Customs Vessels or ACVs) that are capable of maintaining a strategic presence around the Australian coast. The audit examined the administrative effectiveness of the NMU's surveillance and response operations. Particular emphasis was given to the following areas:

• strategic and tactical taskings;
• crew operations;
• crew training;
• asset management; and
• governance arrangements.

The audit objective was to assess whether the Department of Health is effectively managing financial assistance under the Medical Research Future Fund.

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 objective of this audit was to assess the Australian Public Service Commission’s and selected entities’ implementation of the Australian Government’s Workplace Bargaining Framework.

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 this audit was to assess whether the award of funding under the Disaster Ready Fund was effective and consistent with the published guidelines.

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

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

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 Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.

The objective of this audit was to assess whether the Civil Aviation Safety Authority (CASA) has implemented effective arrangements for the planning and conduct of surveillance activities.

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 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 this audit was to assess the effectiveness of the Australian Taxation Office’s management and oversight of fraud control arrangements for the administration of the Goods and Services Tax (GST).

The audit objective was to assess the effectiveness of the department’s strategic procurement of water entitlements to meet the Bridging the Gap target under the Basin Plan.

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 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 assess the effectiveness of Defence’s design and implementation of arrangements to select a preferred Strategic Partner for the Future Submarines Program.

The objective of the audit was to assess the performance of the Child Support Agency in the administration of key aspects of the Child Support Scheme. The ANAO previously audited the CSA in 1993-94 and identified scope for improvement in the management and administration of the Child Support Scheme. Particular areas of audit concern included client service, staff training and debt management. The current audit has reviewed the CSA's progress in improving Agency performance since that time. The audit focused initially on the areas identified in the previous audit, but also sought to identify further opportunities for improvement where appropriate.

The objective of the audit was to assess the arrangements established by the Department of Education and Training to monitor the impact of Australian Government school funding.

The objective of the audit was to assess whether the contract for the acquisition of the Civil Military Air Traffic Management System demonstrably represents value for money.

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

The objective of the audit was to assess the Department of Human Services' and the Department of Social Services’ management of selected fraud prevention and compliance Budget measures.

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 audit objective was to examine the effectiveness to date of the Department of Defence’s administration of the Enterprise Resource Planning (ERP) program, with a focus on ERP Tranche 1 activities.

The audit objective was to examine the effectiveness of Snowy Hydro Limited’s governance arrangements for early implementation of Snowy 2.0, the expansion to the Snowy Hydro Scheme.

The objective of the audit was to assess the effectiveness of the Department of Social Services’ (DSS’s) and Services Australia’s management of the accuracy and timeliness of welfare payments.

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

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

The objective of this audit was to assess the effectiveness of the Department of Education and Training’s design and implementation of the Vocational Education and Training (VET) Student Loans program.

The audit objective was to assess whether the Department of Industry, Innovation and Science has effectively and efficiently administered the collection of North West Shelf royalty revenues.

The objective of the audit is to assess the effectiveness of the ATO's administration of debt collection. Micro-business debt is a particular focus of attention. The three key areas examined are:

• strategies–especially the ATO's initiatives trialled in 2006;
• infrastructure–the IT systems, people, policy and processes and risk management framework supporting the collection of debt; and
• management and governance–planning, monitoring and reporting mechanisms and liaison with stakeholders.

The ANAO focused on the work of the campaigns area within the Debt Line, which has collection responsibility for 90 per cent of collectable debt cases and responsibility for other key, centralised functions such as reporting, quality assurance review, consistency and best practice, and the debt collection initiatives.

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 effectiveness of the Department of Immigration and Citizenship's (DIAC) administration of the character requirements of the Migration Act.

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 this audit was to assess the effectiveness of the Department of Defence's planning and administrative arrangements to support the provision of emergency Defence Assistance to the Civil Community (DACC).

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

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

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

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

The objective of this audit was to examine the effectiveness of the National Indigenous Australians Agency’s management of provider fraud and non-compliance risks.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office in achieving revenue commitments established under specific Budget-funded compliance measures.

This is a follow-up audit to Audit Report No. 16, 1995-1996, Assessable Government Industry Assistance. This audit examined whether the Australian Taxation Office (ATO) had implemented the appropriate balance of compliance strategies to ensure that Australian Government Industry Assistance (AGIA) is adequately identified, disclosed to the ATO, and the revenue collected in an efficient and administratively effective manner. The objective of this audit was to report on the action taken by the Australian Taxation Office in addressing the recommendations of the 1996 Audit Report.

The audit objective was to assess selected entities’ compliance with the four mandatory ICT security strategies in the Australian Government Information Security Manual (ISM).

The audit objective was to assess the effectiveness of the Department of Industry, Innovation and Science in administering the low emission technologies for fossil fuels (LETFF) program.

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 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.