The audit assessed the Commonwealth's administration of the two major elements of the Dairy Industry Adjustment Package; the Dairy Structural Adjustment Program (DSAP) and the supplementary Dairy Assitance Program (SDA). The audit addressed the implementation and delivery of the programs, governance arrangements and the management of the Dairy Structural Adjustment Fund.

The objective of the audit was to assess the implementation of the Australian Taxation Office's Client Contact – Work Management – Case Management system (CWC). The audit examined four key areas that included:

• progress of the CWC against the endorsed Change Program business case;
• improvements to the productivity and efficiency of tax administration as a result of the implementation of the CWC;
• improvements to client experiences when dealing with the Tax Office as a result of the implementation of the CWC; and
• effects of the CWC implementation, including additional benefits achievable beyond its current capacity to further improve tax administration.

The objective of the audit was to assess the effectiveness of the management by Defence and the DMO of the procurement of the modernised High Frequency communication capability for the ADF. The audit focussed on Phase 3A of the Project which commenced in the mid 1990's and involved the selection of the Prime Contractor; negotiation of the Prime Contract and the Network Operation and Support Contract; and the development and implementation of the Communication System.

The Auditor-General responded on 14 January 2016 to correspondence from the Hon Catherine King MP on 22 October 2015, on the project agreement for the Health and Hospitals Fund – 2010 Regional Priority Round Project in Palmerston.

The audit assessed whether Centrelink effectively manages customer debt, excluding debt relating to Family Tax Benefit, consistently across its network, ensuring integrity of payments made on behalf of the Department of Family and Community Services (FaCS). The audit assessed five components of Centrelink's debt management processes, including administration, prevention, identification, raising and recovery.

The objectives for the audit of the third tranche sale of Telstra shares were to:

• assess the extent to which the Government's sale objectives were achieved, including maximising overall value for money;
• assess the effectiveness of the management of the sale; and
• identify principles of sound administrative practice to facilitate potential improvements in any future asset sales.

The audit objective was to form an opinion on the effectiveness of DEST's planning, assessment, and Funding Agreements management for the Australian Technical Colleges programme. At the time of the audit fieldwork (prior to the 2007–08 Budget) the Government had announced the establishment of 21 of the then target of 25 colleges. After fieldwork was completed the Government announced its intention to fund an additional three colleges in three new regions.

The criteria for this audit were designed to test whether DEST's management of the programme complied with its plans, procedures and guidelines, with the Act, and better practices for grants administration. For these purposes, the ANAO focused on DEST's:

• planning for the implementation of the programme;
• assessment of proposals to establish and operate the colleges; and
• management of the Funding Agreements.

The objective of the audit was to assess the effectiveness of the administration of the Australian Prudential Regulation Authority (APRA) financial industry levies.

The objective of the audit was to assess the effectiveness of Department of Infrastructure and Transport’s and the Attorney‐General’s Department’s management of the Aviation and Maritime Security Identification Card (ASIC and MSIC) schemes.

In view of the large amount of public money being paid to the states in GST revenue, the objective of the audit was to assess the adequacy and effectiveness of processes and procedures used by Treasury in making payments of GST revenues and associated amounts to the States.

The audit objective was to assess whether Australian Government agencies were effectively controlling the use of credit cards for official purposes.

The audit assessed whether Centrelink has effective Business Continuity Management and/or associated risk management procedures and plans in place that: minimise the likelihood of a significant business outage; and in the event of such an outage, minimise disruption of critical services to customers. The audit also assessed whether Centrelink services satisfy special community demands in times of emergency.

The objective of the audit was to assess the adequacy of Defence’s processes, including compliance with the Financial Management and Accountability Act 1997 (FMA Act), the Financial Management and Accountability Regulations 1997 (FMA Regulations), and relevant Commonwealth and Defence procurement requirements, to select the capability solution recommended to the Government to satisfy the requirements of AIR 8000 Phase 2.

The audit objective was to examine the adequacy of Defence's and DMO's management of the nearly completed elements of Project Air 5276. The ANAO identified a number of causes for time delays and cost escalation in those elements. Those causes are outlined in the overall audit conclusions, to assist in the achievement of improvements in future planning and management of capital equipment acquisitions.

The objective of the audit was to provide an independent assurance on the effectiveness of the management of the upgrade of the M113 fleet for the Australian Defence Force (ADF). The audit sought to identify the initial capability requirements and approval process; analyse the contract negotiation process; and examine the management of the project and contracts.

The objective of the audit was to assess whether:

a) the AGD effectively manages the operation of the NSH; and
b) the AFP and ASIO have effective procedures in place to deal with incoming referrals from the NSH.

The audit examined the process of identifying the ADC Weston Creek property for sale and leaseback and the management of the sale process. The objective of the performance audit was to examine the efficiency and effectiveness of the management of the sale process by Defence, including assessing whether the sale and long term leaseback arrangements adequately protect the Commonwealth's interests.

The Auditor-General responded on 9 September 2016 to correspondence from the Hon Brendan O’Connor MP on 15 June 2016 regarding the appropriateness of arrangements concerning the Liberal Party of Australia entity Parakeelia Pty Ltd.

The objective of the audit was to assess the effectiveness of DIAC’s management of individual management services provided to people in immigration detention.

The audit on the Defence Project Management of the SDSS Upgrade Project examined Defence project management procedures and practices in the information management systems domain.

The objective of the audit was to provide an independent assurance of the effectiveness of Defence's management of the acquisition, and future provision of the Armidale Class Patrol Boats capability, relating to the in-service support contract, provision of infrastructure, and crewing sustainability.

The objective of this audit is to assess the effectiveness of the Fraud Fusion Taskforce to improve collaboration and reduce fraud against Australian Government programs.

The Auditor-General (A/g) responded on 23 September 2015 to correspondence from Senator Nick Xenophon on 8 September 2015 regarding florist at Parliament House, DPS and LGW Design.

The Auditor-General (A/g) responded on 15 September 2015 to correspondence from Ms Michelle Rowland MP on 7 September 2015 regarding administration of the Mobile Black Spot Program.

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.

This audit is the first time that the ANAO has looked at superannuation payments to independent contractors. The audit examined whether Commonwealth organisations were identifying contracts that were wholly or principally for the labour of the contractor and meeting statutory superannuation obligations under the Superannuation (Productivity Benefit) Act 1988.

The Auditor-General (A/g) responded on 18 May 2016 to correspondence from the Hon Anthony Albanese MP on 16 January 2016 regarding the ANAO performance audit of the approval and administration of Commonwealth funding for the WestConnex Project.

The Deputy Auditor-General responded on 5 January 2017 to correspondence from the Hon. Mark Dreyfus QC MP on 4 November 2016 requesting the Auditor-General investigate if grants awarded under the Apprenticeship Training Alternative Delivery Pilots program represented value for money for the Australian taxpayer.

The Auditor-General responded on 11 December 2015 to correspondence from Senator the Hon Doug Cameron on 30 October 2015 regarding systems and processes within the Department of Human Services (DHS) that go to the security of citizens' identity.

The Procedures for Determining Breaches of the (APS) Code of Conduct must be complied with in determining whether an Australian Public Service (APS) employee has breached the Code of Conduct (the Code) set out in section 13 of the Public Service Act 1999 (PS Act), and in determining what, if any, sanction is to be imposed on an APS employee who has breached the Code of Conduct.

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

This edition of audit insights outlines key messages from a series of recent audits examining the effectiveness of governance boards in four corporate Commonwealth entities. The audit observations from this series of audits relate primarily to the ‘soft’ attributes of effective governance such as relationships, behaviours and culture, while also recognising the important interplay with the ‘hard’ attributes of governance such as board composition, appointment processes and independence. The key messages may be relevant for the operations of other Commonwealth boards as well as broader governance arrangements in Commonwealth entities.

The audit objective was to examine whether the Department of Defence implemented a selection of agreed parliamentary committee recommendations and ANAO performance audit recommendations.

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

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 examine whether the selected entities have implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

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 management of funding under the Settlement Engagement and Transition Support program was effective in achieving the program objectives and consistent with the Commonwealth Grant Rules and Principles.

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

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 governance of the Board of the National Disability Insurance Agency.

The objective of the audit was to assess the effectiveness of cyber security risk mitigation strategies implemented by selected non-corporate Commonwealth entities to meet mandatory requirements under the Protective Security Policy Framework, and the support provided by the responsible cyber policy and operational entities.

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

Grant Hehir, Auditor-General for Australia, presented at the Australian National Centre for Audit & Assurance Research (ANCAAR) 15th ANCAAR Audit Research Forum on 1 December 2017.

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 objective was to assess the effectiveness of Australian Securities and Investments Commission’s regulation of registered company auditors.

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

An Audit Committee Chairs Forum was held on Friday 12 July 2024. The text on this page is the communique from the forum.

The Auditor-General, Grant Hehir, delivered a presentation to the 15th Biennial Australasian Council of Public Accounts Committees (ACPAC) Conference held at Parliament House, Canberra, on 7 November 2019. The presentation was titled Maintaining Trust in the Parliamentary Process — PACs and Officers of the Parliament.

The Auditor-General is an independent officer of the Australian Parliament and has discretion in the performance or exercise of Auditor-General functions or powers. In exercising the mandated and discretionary functions and powers, the Auditor-General is not subject to direction from anyone in relation to: whether or not a particular audit is to be conducted; the way in which a particular audit is to be conducted; or the priority to be given to any particular matter. The Auditor-General must, however, have regard to the audit priorities of the Parliament, as determined by the Joint Committee of Public Accounts and Audit (JCPAA).

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

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 Australian National Audit Office provided a submission on 10 November 2017 to the statutory review of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and Public Governance, Performance and Accountability Rule 2014 (PGPA Rule).

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 objective was to assess entities’ progress in implementing the corporate planning requirement under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

The objective of this audit was to assess whether Human Services has an effective high-level compliance strategy for administered payments made under the Centrelink and Medicare programs. 

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

The 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.

This edition of Audit Insights summarises key messages for all Australian Government entities from a series of recent Australian National Audit Office (ANAO) performance audits assessing the planning and implementation of regulation activities. It discusses the importance of using available data and intelligence information to develop and execute risk-based regulatory activities targeted in proportion to the impacts of non-compliance.

The audit objective was to examine the selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines (2011 Guidelines), and the overall administration of the fraud control framework by the Attorney-General’s Department.

The audit objective was to assess the departments of Health and Human Services’ administration, including oversight and monitoring arrangements, for the Indemnity Insurance Fund.

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

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

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

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

This edition of Audit Insights summarises key messages for all Australian Government entities from a series of recent Australian National Audit Office (ANAO) performance audits assessing the delivery of key components of the Australian Government’s response to the COVID-19 pandemic. It discusses the importance of planning, good governance and sound risk management in managing an emergency such as the COVID-19 pandemic.

The objective of the audit was to examine whether the procurements that Department of Foreign Affairs and Trade conducts through its Australian Passport Office are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

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

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 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.

The objective of this audit was to assess whether the National Disability Insurance Agency (NDIA) is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The Auditor-General responded on 22 November 2019 to correspondence from Senator Katy Gallagher dated 25 October 2019, requesting that the Auditor-General conduct an investigation to examine government spending on external contractors and consultants. 

The objective of the audit was to assess progress in implementing the corporate plan requirement under the Public Governance, Performance and Accountability Act 2013.

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

The objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives. 

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 this audit is to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water's (DCCEEW) corporate plan as its primary planning document in accordance with the Public Governance, Performance and Accountability Act 2013.

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 objective was to assess the effectiveness of the Australian Security Intelligence Organisation's workforce planning to support key activities.

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

The objective of the audit was to assess the effectiveness of the governance board in the Sydney Harbour Federation Trust.

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 audit objective was to assess the effectiveness of the Department of Health’s approach to improving and monitoring immunisation coverage.

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 assess the effectiveness of the Department of Finance’s administration of the Parliamentary Expenses Management System project.

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

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

The objective of the audit was to assess whether the Department of Infrastructure, Transport, Regional Development, Communications and the Arts’ management of service delivery arrangements for the external territories was effective.

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.

An Audit Committee Chairs Forum was held on Friday 8 December 2023. The text on this page is the communique from the forum.

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

The objective of the audit was to assess the effectiveness of the NDIA’s management of assistance with daily life supports.

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

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

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

The objective of the audit was to assess 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 the governance board in Hearing Australia.

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 15 June 2018 including updates from the Auditor-General and the ANAO, and from the Department of Finance.

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

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

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

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

The objective of the audit was to assess the effectiveness of the governance board in the Australian Institute of Marine Science.

The objective of the audit was to assess the effectiveness of the governance board in the Australian Film, Television and Radio School.

The objective of the audit was to assess whether the Department of Agriculture, Fisheries and Forestry has effective arrangements to comply with domestic and international travel requirements.

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.

Grant Hehir, Auditor-General for Australia, attended the Institute of Internal Auditors-Australia ‘Public Sector Internal Audit Conference’ on 31 July 2018, and presented an opening keynote session titled Strategic governance of risk: Lessons learnt from public sector audit. The accompanying paper to the speech, which was delivered against a conference theme of ‘internal auditor as a trusted advisor’, is available here.

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 shared content volume of the ANAO Audit Manual applies to all assurance activity performed by the ANAO, including financial statements and performance auditing. The shared volume addresses key matters affecting compliance with the Auditor-General Act 1997 and other aspects of the ANAO’s legislative framework. It sets out the main requirements of the ANAO’s overall system of quality control in accordance with ASQC1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements.

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

The objective of the audit was to assess the effectiveness and value for money to date of the Department of Defence’s acquisition of combat reconnaissance vehicles under project Land 400 Phase 2.