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

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 effectiveness of the operations of the boards of four corporate Commonwealth entities in managing conflicts of interest.

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.

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

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

The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.

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

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

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

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

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

The objective of this audit was to examine the effectiveness of bilateral agreement arrangements between Services Australia and other entities.

The Auditor-General responded on 23 November 2017 to correspondence from Senators Abetz, Paterson and Reynolds dated 27 October 2017, requesting that the Auditor-General undertake an examination of the administration and governance arrangements relating to the Student Services and Amenities Fee (SSAF). Following a request from Senator Abetz on 17 January 2018 for a more detailed response, the Auditor-General followed-up on 5 April 2018.

The objective of the audit was to examine the effectiveness of the Department of Social Services' (DSS) administration of the National Rental Affordability Scheme (NRAS), with a focus on the assessment of applications, and management of reserved allocations.

The objective of the audit was to assess the effectiveness of the Department of Human Services’ implementation of myGov as at November 2016.

The objective of the audit was to assess whether the procurement by the Department of the Environment and Energy of a replacement Antarctic icebreaking vessel will provide value with public resources.

The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s (NIAA’s) processes to design and transition to a new remote employment program.

Welcome to the third edition of the ANAO’s Audit Matters newsletter. The purpose of Audit Matters is to provide updates on the ANAO’s work and provide insights on what we are seeing in the Australian Government sector.

Audit Matters complements the range of reports we table in the Parliament as well as our insights products and events and seminars. I hope you find it useful and please forward it on to your colleagues, and encourage them to sign-up for future editions.

Rona Mellor PSM, Deputy Auditor-General

An Audit Committee Chairs Forum was held on Friday, 4 December 2020. The venue was the Australian National Audit Office, 38 Sydney Avenue, Forrest ACT.

The text on this page is the communique from the forum. 

The objective of this audit was to examine the effectiveness of the Australian Federal Police in managing employee mental health.

The objective of this audit was to assess the effectiveness of Army’s workforce planning.

The objective of the audit was to assess the effectiveness of the Australian Broadcasting Corporation’s (ABC’s) management of complaints.

The audit objective was to assess the effectiveness of the Department of Veterans' Affairs and Department of Defence's administration of rehabilitation services under the Military Rehabilitation and Compensation Act 2004.

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

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

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.

In this inaugural edition of audit insights, we look at the history and mandate of the Auditor-General of Australia, the functions delivered under the Auditor-General Act, the purpose of the Australian National Audit Office (ANAO) and our relationship with the Australian Parliament.

The objective of this audit was to assess the effectiveness of the implementation of the government response to the Black Economy Taskforce report.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2021. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2021. 

The Acting Auditor-General responded on 31 May 2017, and the Auditor-General followed-up on 19 July 2017, to correspondence from Mr Stephen Jones MP dated 15 May 2017. Mr Jones MP had requested that the Auditor-General conduct an audit of the Community Development Grants Programme, administered by the Department of Infrastructure and Regional Development, to provide an independent assessment of its administration.

The Auditor-General responded on 9 September 2022 to correspondence from Senator the Hon Jonathon Duniam dated 17 August 2022, requesting that the Auditor-General provide feedback on the University of Tasmania's proposal to relocate the Sandy Bay campus to Hobart CBD. 

The Auditor-General responded on 22 June 2021 to correspondence from Mr Jason Falinski MP dated 27 May 2021, requesting that the Auditor-General conduct an investigation to examine concerns raised by Mr Falinski's constituent regarding the louvre windows selected by the appointed company for the Department of Defence building project — Cook and Tiroas Barracks, Vanuatu.

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

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

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

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2023. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of 243 Australian Government entities for the period ended 30 June 2023.

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

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

The Auditor-General responded on 5 July 2022 to correspondence from the Hon Richard Marles MP dated 31 May 2022, requesting that the Auditor-General conduct an investigation to review the Workforce Australia procurement processes. 

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

The Auditor-General responded on 3 May 2019 to correspondence from Mr Stephen Jones MP dated 7 April 2019, requesting that the Auditor-General conduct an investigation to examine the Mobile Black Spot Program. 

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

The Auditor-General responded on 17 January 2022 to correspondence from the Hon Tanya Plibersek MP dated 20 December 2021, requesting that the Auditor-General conduct an investigation to examine the Australian Government’s administration of Australian Research Council grants. 

The ANAO provided an article to the March 2023 edition of the PASAI newsletter on the development of a methodology for auditing ethics. The article was titled SAI Australia develops methodology for auditing ethics.

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

The Auditor-General responded on Thursday 27 February 2020 to correspondence from Senator Sarah Hanson-Young dated 16 February 2020, requesting that the Auditor-General conduct an investigation to examine the eligibility guidelines and administration of grant funding arrangements set out under both the Environment Restoration Fund and Communities Environment Program, and the conduct of any relevant parties in relation to these grant funds. The Auditor-General provided a follow-up response to Senator Hanson-Young on 24 July 2020. 

The Auditor-General responded on 25 May 2020 to correspondence from Senator Katy Gallagher dated 4 May 2020, requesting that the Auditor-General conduct an investigation to examine the effectiveness of the Commonwealth Government’s debt management given the significant and rapidly increasing Commonwealth government debt levels as a result of the COVID-19 pandemic. The Auditor-General provided a follow-up response to Senator Gallagher on 24 July 2020. 

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

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

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

The objective of this audit was to assess key aspects of the establishment and administration of HIP by DEWHA as well as the transition of the program to DCCEE. All phases of the program were examined with particular emphasis for Phase 2 being given to:

• program design and implementation;
• registration and training of installers;
• payment of rebates; and
• the compliance strategy underpinning the program.

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

The Auditor-General responded on 12 May 2020 to correspondence from Ms Zali Steggall OAM, MP dated 23 April 2020, requesting that the Auditor-General consider an audit of the Australian Government’s Underwriting New Generation Investment (UNGI) program. The Auditor-General provided a follow-up response to Ms Steggall OAM, MP on 24 July 2020. 

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

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 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 the Department of Human Services' and the Department of Social Services’ management of selected fraud prevention and compliance Budget measures.

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

The Auditor-General for Australia is an independent officer of the Parliament with responsibility under the Auditor-General Act 1997 for auditing Commonwealth entities and reporting to the Australian Parliament. The Auditor-General is supported by the Australian National Audit Office (ANAO).

The office of Auditor-General is a ten year statutory appointment made by the Governor-General on the advice of the Prime Minister. In recognition of the Auditor-General’s status as an officer of the Parliament, the Australian Parliament’s Joint Committee of Public Accounts and Audit (JCPAA) must approve any proposed recommendation for appointment.

The Auditor-General responded on 16 January 2024 to correspondence from Senator the Hon. Bridget McKenzie dated 22 December 2023, requesting that the Auditor-General to conduct an audit into the Australian Government's $2.2 billion commitment to the Melbourne Suburban Rail Loop Project.

The Auditor-General responded on 2 May 2022 to correspondence from Senator Rex Patrick dated 5 April 2022, requesting that the Auditor-General conduct an investigation to examine the process in making statutory and other senior appointments across the whole government over the six months preceding the application of caretaker conventions prior to the 2022 Federal election. 

The Auditor-General responded on 1 July 2021 to correspondence from the Hon Brendan O'Connor MP and Mr Tim Watts MP dated 5 June 2021, requesting that the Auditor-General consider initiating a performance audit into the use of provisional ICT accreditation within Defence. 

This report outlines the ANAO’s assessment of the internal controls of major entities, 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 entities that represent some 95 per cent of total General Government Sector revenues and expenses.

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

Information on legislation that governs the work of the Auditor-General and the Australian National Audit Office (ANAO).

The Auditor-General responded on 23 April 2020 to correspondence from Senator Katy Gallagher dated 31 March 2020, requesting that the Auditor-General develop an audit program related to the Australian Government’s economic response to COVID-19. 

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

The objective of the audit was to examine the effectiveness of Defence’s quarterly performance report as a mechanism to inform senior stakeholders about risks and issues in the delivery of capability to the Australian Defence Force.

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 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 whether the Department of Immigration and Border Protection (DIBP) had appropriately managed the procurement of garrison support and welfare services at offshore processing centres in Nauru and Papua New Guinea (Manus Island); and whether the processes adopted met the requirements of the Commonwealth Procurement Rules (CPRs) including consideration and achievement of value for money.

The objective of this audit was to assess the effectiveness of the design of the Growing Regions Program.

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

The Auditor-General responded on 26 April 2023 to correspondence from the Hon David Coleman MP dated 29 March 2023 and 12 April 2023, requesting that the Auditor-General conduct a full investigation into the design and administration of Round 6 of the Mobile Black Spot Program.

The Auditor-General responded on 29 October 2019 to correspondence from the Hon Joel Fitzgibbon MP dated 1 October 2019, requesting that the Auditor-General conduct an examination of Federal Government drought funding measures. The Auditor-General provided a follow-up response to the Hon Joel Fitzgibbon MP on 24 July 2020.

The Auditor-General responded on 29 March 2019 to correspondence from Ms Cathy McGowan AO MP dated 5 March 2019, requesting that the Auditor-General investigate the conduct of a range of parties in relation to the announcement of grants under Round 3, Building Better Regions Fund. 

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 Clean Energy Regulator’s crediting and selection of carbon abatement to purchase under the Emissions Reduction Fund.

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 effectiveness of Medicare electronic claiming arrangements, including an assessment of the extent to which claiming and processing efficiencies for the Government, health professionals and Medicare customers have been achieved.

The objective of this audit was to assess the effectiveness of controls being implemented and/or developed by the National Disability Insurance Agency (NDIA) to ensure National Disability Insurance Scheme (NDIS) access decisions are consistent with legislative and other requirements.

The objective of the audit was to examine whether selected entities implemented agreed ANAO performance audit, the Joint Committee of Public Accounts and Audit, and other parliamentary committee recommendations.

The objective of this report was to provide the Auditor-General’s independent assurance over the status of the selected major projects. The status of the selected major projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.

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

The audit objective was to assess whether the Department of Immigration and Border Protection adopted sound contract management practices for the delivery of garrison support and welfare services for offshore processing centres in Nauru and Manus Island.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2017. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2017.

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

The objective of this audit was to assess 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 objective of this audit was to assess the effectiveness of the management of cyber security risks by three government business enterprises or corporate Commonwealth entities. The entities selected for audit are ASC Pty Ltd, the Australian Postal Corporation and the Reserve Bank of Australia.

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 Auditor-General responded on 11 December 2020 to correspondence from the Hon Richard Marles MP dated 16 November 2020, requesting that the Auditor-General conduct an investigation to examine the Future Submarine and Future Frigate programs. 

The Auditor-General provided a follow-up response to Mr Marles on 19 March 2021. 

The Auditor-General responded on Thursday 27 February 2020 to correspondence from Mr Andrew Giles MP dated 4 February 2020, requesting that the Auditor-General undertake a performance audit of the Urban Congestion Fund. The fund is administered by the Department of Infrastructure, Transport, Regional Development and Communications. The Auditor-General provided follow-up responses to Mr Giles MP on 24 July 2020 and 19 August 2020. 

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 this audit was to examine the extent to which the Department of Infrastructure and Regional Development, now the Department of Home Affairs (the Department) has implemented the recommendations made by the ANAO in Audit Report #5 2016–17, Passenger Security Screening at Domestic Airports.

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

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 objective of this audit was to assess the effectiveness of Defence’s administration of allowances and entitlements paid to its Australian Public Service (APS) employees.

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

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 audit objective was to assess the effectiveness of the Department of Human Services' administration of the Financial Information Service.

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 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 audit objective is to assess the effectiveness of the Department of Defence's management of the Mulwala Redevelopment Project.

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.

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 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 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 whether the award of funding under the Regional Jobs and Investment Packages program was informed by appropriate departmental advice and that processes complied with the grants administration framework.

The speech delivered by the Acting Deputy Auditor-General and the presentations by ANAO speakers at the Financial and Performance Reporting Forum held on Friday 29 November 2024 are now available.

If you would like a copy of the video recording please contact External.Relations@anao.gov.au

The Auditor-General responded on 29 March 2019 to the follow-up correspondence from the Hon. Mark Dreyfus QC MP dated 26 March 2019. Mr Dreyfus requested that the Auditor-General extend his investigation to look at the conduct of a range of parties in relation to the announcement of grants. This is in addition to the request to investigate the conduct of a range of parties in relation to the announcement of the grant to the Yankalilla Bowling Club, which was the subject of the original correspondence dated 24 February 2019.