The audit was undertaken following advice from the Joint Committee of Public Accounts and Audit (JCPAA) to the Auditor-General that assurance that ABC programming adequately reflects the ABC's Charter was an audit priority of Parliament. The objective of the audit is to provide Parliament with this assurance. The focus of the audit was on the governance arrangements of the ABC Board and management that enable the ABC to demonstrate the extent to which it is achieving its' Charter obligations, and other related statutory requirements, efficiently and effectively. The scope of the audit was as follows:

• Review the ABC's corporate governance framework against better practice models. The ANAO had regard to the ABC's unique role as a national public broadcaster established as a budget funded Commonwealth statutory authority subject to the Commonwealth Authorities and Companies Act 1997.
• Examine the ABC Board's approach to the interpretation of the Charter requirements of the ABC and the setting of strategic directions, and management's administrative arrangements for implementing the strategic directions established by the Board.
• Examine the ABC's performance information framework, the development, documentation and use of performance measures in relation to targets and/or objectives, the monitoring and reporting of performance and its' inter-relationship with the corporate planning and budgetary processes, particularly in relation to the strategic directions set by the Board.

The audit did not examine the overall management of the ABC. In keeping with the audit scope, the audit examined ways in which the ABC aligns its' strategic directions with its' Charter requirements for programs broadcast on radio, television and on-line and assures itself, and Parliament, about the achievement of its' Charter obligations. Further, the audit did not examine the operations of ABC Enterprises or symphony orchestras that operate as ABC-owned subsidiary companies.

The objective of this audit was to assess the effectiveness of the selected entities’ implementation of arrangements for managing cyber security incidents in accordance with the Protective Security Policy Framework (PSPF) and relevant ASD Cyber Security Guidelines.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

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.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2019. 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 2019.

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).

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. 

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2018. 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 2018.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2022. 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 2022. 

The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s delivery of services to Australians travelling or residing abroad.

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 objective of this audit was to examine the effectiveness of the Australian Federal Police’s, the Australian Financial Security Authority’s and the Attorney-General’s Department’s administration of property and funds under the Proceeds of Crime Act 2002.

The objective of this audit was to examine if Social Services and Human Services drive improvements in the Disability Support Pension program using data and information from multiple sources, including agreed Auditor-General and parliamentary committee recommendations. 

The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s management of the biosecurity workforce.

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 the Australian Taxation Office’s effectiveness in managing complaints.

This edition of Audit Insights summarises key messages for all Australian government entities from a series of Australian National Audit Office (ANAO) performance audits that have examined service delivery through other entities. It discusses the importance of establishing appropriate service delivery governance arrangements between entities, understanding risk tolerances and managing service delivery risks, and establishing performance monitoring and measurement arrangements.

This audit would assess the effectiveness of the processes to design and co-ordinate programs to address rates of family and gendered violence, and out of home care, under the National Agreement on Closing the Gap.

Target 12 of the National Agreement on Closing the Gap is to reduce the rate of over-representation of Aboriginal and Torres Strait Islander children in out-of-home care by 45 per cent by 2031. Target 13 is to reduce the rate of all forms of family violence and abuse against Aboriginal and Torres Strait Islander women and children by at least 50 per cent by 2031. Both targets seek to achieve the goal of stronger families. The Australian government has agreed to commitments under the National Plan to End Violence against Women and Children 2022–2032 and the Aboriginal and Torres Strait Islander Action Plan 2023–25. The Department of Social Services plays a leading role in supporting the achievement of targets 12 and 13. The National Indigenous Australians Agency is responsible for leading and coordinating the development and implementation of Australia’s Closing the Gap targets in partnership with Indigenous Australians.

The ANAO agreed to consider an audit into target 13 in response to recommendation 8 of the Senate Standing Committee on Legal and Constitutional Affairs’ August 2024 report into Missing and Murdered First Nations Women and Children.

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.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2020. 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 2020.

The objective of the audit was to assess the effectiveness of Australian Government-funded aged care services delivered to Aboriginal and Torres Strait Islander people.

Please note: Aboriginal and Torres Strait Islander people should be aware that this website may contain images of deceased people.

The goal of the $250 million Emerging Markets Impact Investment Fund (EMIIF) is to help address access to finance challenges for small and medium-sized enterprises (SMEs) in South and South East Asia. It invests in funds and other financial intermediaries that in turn invest in early and growth stage SMEs with investments in the range of USD5,000 to USD2 million. The May 2023–24 Federal Budget measure that increased the size of the EMIIF stated that the majority of assistance would be provided via equity and loans (rather than grants), the cost of which will be met from Australia’s existing Official Development Assistance (ODA) funding.

EMIIF is an investment trust with DFAT as the sole beneficiary. Day to day management is undertaken by the investment manager appointed by DFAT and investment decision making is undertaken by the investment committee appointed by DFAT, as well as representatives from the investment manager. The design of EMIIF was intended to enable appropriate DFAT oversight by a DFAT delegate for the EMIIF being responsible for making any contractual and strategic decisions, who would be advised by an SES-level Impact Investing Advisory Group to provide advice, guidance and support regarding the overall direction and implementation of EMIIF and DFAT’s other impact investing programs. In addition, a Secretariat within DFAT is responsible for the day-to-day management of EMIIF, including interaction with counterparties to monitor ongoing performance, disseminate information and prepare relevant reporting to the advisory group or decision-makers. The audit would examine DFAT’s establishment and oversight of the EMIIF.

The audit will assess the effectiveness of the Department of Health, Disability and Ageing’s (Health) and Services Australia’s approach to health provider compliance, including their response to the 2023 Independent Review of Medicare Integrity and Compliance (the Philip Review). The audit will also examine the Professional Services Review Scheme, which investigates referred cases of possible inappropriate practice in relation to the Medicare Benefits Schedule, Child Dental Benefits Schedule (CDBS) and Pharmaceutical Benefits Scheme (PBS).

Health has policy responsibility for Medicare, the CDBS and the PBS. Through its Health Benefit Compliance Program, Health aims to support the integrity of health benefit claims through prevention, early identification and treatment of incorrect claiming, inappropriate practice and fraud. Auditor-General Report No. 17 2020–21 Managing Health Provider Compliance found that Health’s approach to health provider compliance was partially effective, due in part to a lack of risk-based compliance planning and monitoring of compliance outcomes. The Philip Review made a number of recommendations to Health and Services Australia to strengthen the integrity of the Medicare system and its health provider compliance mechanisms. In the 2023–24 Federal Budget, Health received $29.8 million to establish a taskforce to respond to the Philip Review’s recommendations. In the 2024–25 Budget, Health received $18.1 million over four years to extend and expand the government’s response to the Philip Review.

The objectives of the audit were to:

• assess the effectiveness of the ongoing administration of the Australian Government’s campaign advertising framework; and
• assess the effectiveness of the selected entities’ administration in developing advertising campaigns and implementing key processes against the requirements of the campaign advertising framework applying at the time, and relevant legal and government policy requirements.

The audit objective was to assess the Department of Social Services and the Department of Human Services’ administration of Disability Support Pension eligibility and review processes.

An Audit Committee Chairs Forum was held on Friday 6 December 2024. The text on this page is the communique from the forum.

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 objective of this audit was to assess the extent to which entities’ establishment and use of ICT related procurement panels and arrangements supported the achievement of value for money outcomes.

The 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 plan highlights our desire to engage positively and transparently in delivering audit and support services to the Parliament. In addition, the plan details our approach to risk management, which is critical to successfully meeting our responsibilities in providing professional and independent audits to the Parliament.

The corporate plan is complemented by the annual audit work program, which reflects the ANAO’s audit strategy for the coming year.

This edition of Audit Insights is targeted at Australian Government officials who have responsibility for the management and reporting of executive remuneration. The aim of Audit Insights is to communicate lessons from our audit work to make it easier for people working within the Australian public sector to apply those lessons. It is drawn from audit reports tabled between 2019–20 and 2022–23.