The fifteenth Commonwealth Auditor-General of Australia, Grant Hehir, has prepared a mid-term report reflecting on his first five years in the role. The report presents a description and analysis of the role and impact of audit, as well as analysis of the financial audit and performance audit work of the Australian National Audit Office (ANAO). The report concludes with coverage of ANAO continuous improvement activities across audit quality, better communication, transparency, efficiency and workforce capability.

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 24 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

The report summarises performance audit, financial statement audit and other related activities for the ANAO for the period July to December 2003. The key issues arising from performance audits tabled in this period are summarised against the ANAO themes. The report also summarises financial audits and other financial audit activities conducted by the ANAO during the period July to December 2003. It discusses significant issues such as the: consolidated financial statements and the final budget outcome; harmonisation of Australian Generally accepted accounting practices and Government Finance Statistics; adoption of International Financial Reporting Standards; timing for Financial Statements Preparation; and the audit of the CFS 2002-03.

The Audit Activity Report: July-December 2002 summarises performance audit, financial audit and other related activities for the ANAO for the period. The key issues arising from the performance audits are summarised against the ANAO themes. The appendices in the report provide a short summary of each of the audits tabled for this period, the audits in progress as at 1 January 2003 and a list of the presentations and papers given by the Auditor-General and ANAO staff.

The objective of this audit was to assess the coordination of Australian, State and Territory Government climate change programs and the integrity of measuring and reporting of Australia's greenhouse gas emissions and abatement. Particular emphasis was given to the:

• coordination of Australian Government and State/Territory climate change programs;
• integrity of the national inventory to measure Australia's greenhouse gas emissions; and
• integrity of measuring and reporting government abatement measures.

The Auditor-General responded on 9 September 2020 to correspondence from Ms Zali Steggall OAM, MP dated 24 August 2020, requesting that the Auditor-General consider an audit of the decisions and processes supporting the Commonwealth’s selection of 15 ‘major projects’ to fast-track under the Environment Protection and Biodiversity Conservation Act 1999. 

The report summarises the audit and other related activities of the ANAO in the period January to June 2001. Key issues arising from performance audits tabled in this period are summarised against ANAO themes of:

• corporate governance including human resource management, financial management, and performance information;
• service delivery including the impact of e-government;
• procurement and contract management; and
• information technology.

Appendix 1 of the Activity Report provides a short summary of each of the performance audits tabled between 1 January 2001 and 30 June 2001.

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 objectives of the audit were to:

• examine Customs' management of the CMR project; and
• determine whether the ICS and CCF met:
  • project and operational objectives; and
  • user capability and functionality requirements.

Particular emphasis was given to the following areas:

• the project management framework that supported the CMR project;
• implementation arrangements for the ICS; and
• ongoing operational arrangements.

After this audit commenced, Customs engaged Booz Allen Hamilton to undertake a separate review of the ICS. The purpose of that review was to provide Customs with a forward looking report on the lessons to be learned from the implementation of the ICS, its current status and the opportunities to enhance benefits for both Government and industry. The ANAO consulted closely with the Booz Allen Hamilton team and is supportive of the recommendations in their report, which was released in May 2006. The review made thirteen recommendations relating to the ongoing management and governance of the Cargo Management Re-engineering Program at both strategic and tactical levels.

The objective of the audit was to assess the implementation and effectiveness of the enhanced grants administration requirements for:

• reporting to the Finance Minister on the awarding of grants within their own electorate by Ministers who are Members of the House of Representatives;
• reporting to the Finance Minister on instances where Ministers have decided to approve a particular grant which the relevant agency has recommended be rejected; and
• the website reporting of grants awarded.

The report summarises the audit and other related activities of the ANAO in the period June to December 2000. It provides a consolidated report of the ANAO's integrated audit products tabled during the period. Key issues examined in the ANAO's performance audit activity in the period were:

• risk management in a corporate governance framework;
• outsourcing and asset sales;
• contract management;
• service delivery;
• data management/management information systems; and
• legislative implementation.

The report also summarised the results of a report summarising the final results of the audits of the financial statements of Commonwealth entities; and dealt with issues regarding financial management issues, controls and processes arising from the financial audit activities conducted during the period.

Parliamentary Committees, particularly Senate Estimates Committees, have for many years taken an interest in the use of consultants by Australian government agencies. In this context, and having regard to the extent of expenditure by FMA Act agencies on consultants, the objective of this audit was to assess the accuracy and completeness of Australian government agencies' reporting of expenditure on consultants.

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.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2013. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in June 2013; the performance measures set out in the outcomes and programs framework in the 2012–13 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements set out in legislation.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2014. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in May 2014; the performance measures set out in the outcome and programs framework in the 2013–14 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements provided for in legislation.

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

The 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.

Quality in the delivery of the ANAO’s audit services is critical in supporting the integrity of our audit reports and maintaining the confidence of the Parliament and public sector entities. The ANAO Corporate Plan is the ANAO's primary planning document. It outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account. The ANAO Quality Management Framework and Plan complements the Corporate Plan. It describes the ANAO’s system of quality management and reflects the ANAO's responses to identified quality risks.

The ANAO Quality Management Framework is the ANAO’s established system of quality management to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO Auditing Standards and applicable legal and regulatory requirements, and reports issued by the ANAO are appropriate in the circumstances.

This Audit Quality Report sets out the Auditor-General’s evaluation on the implementation and operating effectiveness of the ANAO Quality Management Framework. The report:

• provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Management Framework;
• outlines ANAO performance against benchmarks on audit quality indicators; and
• outlines the ANAO’s performance against the quality assurance strategy and deliverables set out in the Quality Management Framework and Plan 2023–24.

The Australian National Audit Office has undertaken a pilot project to assess the status of the Australian Government performance measurement and reporting framework as a basis for implementation of a future program of audits of entities’ key performance indicators, and to develop a suitable audit methodology. This report presents a summary of the work completed to date.

Quality in the delivery of the ANAO’s audit services is critical in supporting the integrity of our audit reports and maintaining the confidence of the Parliament and public sector entities. The ANAO corporate plan is the ANAO’s primary planning document. It outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account. The ANAO quality management framework and plan complements the corporate plan. It describes the ANAO’s system of quality management and reflects the ANAO’s responses to identified quality risks.

The ANAO Quality Management Framework is the ANAO’s established system of quality management to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO Auditing Standards and applicable legal and regulatory requirements, and reports issued by the ANAO are appropriate in the circumstances.

This audit quality report sets out the Auditor-General’s evaluation on the implementation and operating effectiveness of the ANAO Quality Management Framework. The report:

• provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Management Framework;
• outlines ANAO performance against benchmarks on audit quality indicators; and
• outlines the ANAO’s performance against the quality assurance strategy and deliverables set out in the Quality Management Framework and Plan 2022–23.

The objective of the audit was to review selected Defence public works projects submitted in the three year period ending mid 2007 to assess whether they had been submitted in accordance with the Committee's prevailing requirements for notification and review prior to entering into financial commitments for public works. The audit also examined the procedures applied by Defence to refer public works projects to the Committee, and identified administrative practices that may improve adherence with relevant legislative and administrative referral requirements.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Congress '96 - Profit from our Experience - Melbourne

Mr Ian McPhee - Auditor-General for Australia, presented at the Australian Institute of Project Management, Hobart

The objective of the audit was to assess the effectiveness of management of the procurement of a major, new capability for the ADF by the DMO and Defence. The audit reviewed the initial capability requirements and approval process; analysed the contract negotiation process; and examined management of the Acquisition and Through-Life-Support Contracts. Coverage of the audit extended from development of the concept for the requirement, to acceptance of deliverables in the period prior to the award of the Australian Military Type Certificate (see shaded area of Figure 1). The audit fieldwork was undertaken during the delivery phase of the Project, following delivery of ARH numbers 1, 2 and 5.

Since 2000, there has been a requirement under the Environment Protection and Biodiversity Conservation Act 1999 (EPBC Act) for Commonwealth agencies to report annually on their environmental performance as well as their contribution to Ecologically Sustainable Development (ESD). The audit objective was to examine and report on the quality of Commonwealth agencies' annual reports on ESD and environment performance. The audit reviewed current practice in light of legal requirements, and provided examples of better practice.

The objective of this performance audit of construction projects on the AusLink National Network was to assess the effectiveness of the administration by DITRDLG in working with the States to deliver the outcomes expected by the Government and the broader community. To inform the audit assessment, the methodology included examination of both Australian Government and State Government records as well as site inspections in relation to 21 projects being delivered in three States (New South Wales (NSW), Queensland and Tasmania). DITRDLG and the respective State road transport authorities were consulted in the selection of projects to be examined in detail.

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

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2003. It includes a comment by the Auditor-General; an overview of the report; a report on performance; details about management and accountability, and the financial statement for the year.

The objective of the audit was to examine the effectiveness of Defence's management of the procurement of Minor capital equipment for Army capability. In particular, the audit focussed on the identification and approval of capability requirements; the management of Army Minors Program funding and expenditure; and DMO management of procurement processes for Army Minor projects. The audit focused on projects included in the Program as at 1 July 2005. As at that date, 85 projects were listed. Case studies illustrating particular issues in the management of the Program are profiled throughout the report in the relevant section.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2005. It includes highlights and areas of focus for the year; a forward by the Auditor-General; an overview of the report; a report on performance; details about management and accountability, and the financial statement for the year.