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- Entities should ensure transparency in program costs, delivery and impact to enable an assessment of value for money and to assist with the adaptation of programs over time. This is particularly important for large and complex programs that include multiple providers and sources of funding. Providing this type of information in a transparent manner will support the Australian Parliament and taxpayers to have trust that programs are being delivered efficiently to achieve outcomes.
- To support the management of conflicts of interest, declarations must be sufficiently detailed to facilitate a risk assessment and develop a management plan that will address the risk. Communicating key measures from conflict management plans assists with implementing measures.
- Where conflict of interest issues arise during a grant assessment, procurement or recruitment activity, it may be appropriate to pause the activity to investigate and address the issues and recommence when the issues have been resolved.
- The core rule of the Commonwealth Procurement Rules (CPRs) is achieving value for money, irrespective of the type of procurement process undertaken. Responsibility for assessing value for money rests with officials under the CPRs, including for processes where ministers are the final decision-makers on procurement outcomes. Officials discharge this responsibility by undertaking activities that include:
- undertaking a value for money assessment as required under the CPRs;
- advising ministers on the outcome of the value for money assessment;
- advising ministers of CPR requirements; and
- maintaining records as required under the CPRs.
- Entities should clarify and verify the detail and nature of election commitments; consistently assess and advise on whether the commitments constitute value for money; and advise on delivery risks and implement identified controls to manage those risks.
- Good privacy practices are essential to ensure citizens trust the government to collect and use their personal information appropriately. In an environment of increasing data breaches, cyber threats and malicious actors, entities should regularly assess privacy risks to inform reviews of their privacy management plans and implementation of governance, policies, ICT controls, training, audit and assurance arrangements.
- Effective risk management during procurement processes is supported by identifying, assessing and treating procurement risks early in the process and thereafter on an ongoing basis, including developing and maintaining a risk management plan, risk registers, and mitigation strategies for all risks.
- When delivering a package of initiatives intended to contribute to common policy objectives, entities should establish arrangements to provide coordinated governance, risk assessment and reporting across all programs and initiatives. This should include appropriate levels of oversight over how the programs and initiatives are performing against the overall policy objectives.
The ANAO conducted separate audits of the Indigenous Advancement Strategy (IAS) Children and Schooling program and the Safety and Wellbeing program, the findings and conclusions of which are presented in this report. The objective of the audits was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s and the National Indigenous Australians Agency’s administration of the IAS Children and Schooling and the Safety and Wellbeing programs.
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The objective of the audit was to assess the effectiveness of the implementation and award of funding for Round 1 of the Growing Regions Program.
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The objective of the audit was to assess whether the award of funding under the Community Sport Infrastructure Grant Program was informed by an appropriate assessment process and sound advice.
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- When transitioning from an existing business management system to a replacement system, senior management should carefully assess and actively manage risks relating to the possible degradation of the existing system and non-compliance with requirements relating to its operation.
- Long-running grant programs should assess the mix of key performance indicators which are being monitored from time to time, to understand if the monitoring approach is effectively measuring whether the grant program is delivering intended outcomes.
- Entities should consider the risk of expanded or varied program eligibility and assessment criteria, which could either disadvantage some applications or lead to an expansion in the program’s size, when designing a grant program to deliver election commitments.
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.
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The objective of this audit was to assess whether the award of funding under the Safer Communities Fund was effective and consistent with the Commonwealth Grant Rules and Guidelines.
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The objective of this audit was to assess the effectiveness of the design and award of funding for Round 6 of the Mobile Black Spot Program.
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The objective of the audit was to assess the effectiveness of the design and delivery of the Urban Rivers and Catchments Program in support of achievement of program outcomes.
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The objective of this audit was to assess the effectiveness of the design process for the Energy Price Relief Plan.
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- The risks of contracted advisers having a conflict of interest with potential/actual market respondents should be fully considered and addressed.
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.
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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).
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- Undertaking periodic qualitative reviews can fill information gaps in available system automated or routine data and help assess risks and control effectiveness. For example, periodic review of business case free-text data allows insight into organisational practices relating to the necessity of official travel.
The objective of this audit was to assess the effectiveness of grant program management by the Australian Renewable Energy Agency (ARENA).
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The objective of the audit was to assess the effectiveness of the arrangements established by the Department of the Environment for the funding and management of the Nimmie-Caira System Enhanced Environmental Water Delivery Project.
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The objective was to examine whether the award of funding under the Supporting Reliable Energy Infrastructure Program was informed by an appropriate assessment process and sound advice that complied with the Commonwealth Grant Rules and Guidelines.
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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.
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The audit objective was to assess the effectiveness and efficiency of the management of threatened species and ecological communities under the Environment Protection and Biodiversity Conservation Act 1999.
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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.
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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).
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