The ANAO prepares two reports annually that provide insights at a point in time to the financial statements risks, governance arrangements and internal control frameworks of Commonwealth entities, drawing on information collected during our audits.

This report is the first of the two reports and focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2023–24 financial statements audits. This report examines 27 entities, including all: departments of state; the Department of Parliamentary Services; and other Commonwealth entities that significantly contribute to the revenues, expenses, assets and liabilities within the 2022–23 Australian Government Consolidated Financial Statements (CFS). The National Indigenous Australians Agency is also included in this report given the role it plays working across government with indigenous communities and stakeholders.

This report complements the interim phase report published in June 2015, and provides a summary of the final audit results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of 253 Australian Government entities.

The audit objective was to assess the effectiveness of the administration of the Commonwealth Scientific and Industrial Research Organisation's (CSIRO's) Gift to the Science and Industry Endowment Fund.

The objective of the audit was to assess the effectiveness of the Department of Infrastructure and Regional Development’s design and implementation of the first funding round of the Bridges Renewal Programme.

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.

The objective of the audit was to assess whether the Australian Bureau of Statistics (ABS) has established effective risk management arrangements to support the implementation of the Statistical Business Transformation Program.

Audit Lessons — Management of Corporate Credit Cards is intended for officials working in financial management or governance roles with responsibility for the management of corporate credit cards.

The audit objective was to assess whether the Australian Electoral Commission appropriately established and managed the contracts for the transportation of completed ballot papers and the Senate scanning solution for the 2016 Federal Election.

The objective of this audit was to assess the effectiveness and efficiency of Indigenous Business Australia’s (IBA's) management of its business support and investment activities.

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 efficiency of the processing of applications for citizenship by conferral by the Department of Home Affairs.

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 the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.

The objective of this audit was to examine the extent to which Australian Government entities have implemented the Digital Continuity 2020 policy, and how effectively the National Archives of Australia is monitoring, assisting, and encouraging entities to meet the specified targets of the policy.

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

This report is the first of two reports each year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2022–23 financial statements audits. This report examines 27 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2021–22 Consolidated Financial Statements.

The audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.

The Auditor-General responded on 29 July 2021 to correspondence from Ms Michelle Rowland MP and Senator Kimberley Kitching dated 9 July 2021, requesting that the Auditor-General conduct an investigation to examine NBN Co Limited executive bonuses for the 2019–2020 financial year and the legitimacy of the underlying targets to which the bonuses were linked. 

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.

The objective of the audit was to assess the effectiveness to date of the Department of Defence’s implementation of its Pathway to Change — Evolving Defence Culture 2017–2022 cultural reform strategy.

The Auditor-General responded on 12 August 2020 to correspondence from Senator Rachel Siewert dated 9 July 2020, requesting that the Auditor-General examine the National COVID-19 Coordination Commission as part of the audit program of the Government’s COVID-19 response. 

The ANAO confirms its commitment to reconciliation with Aboriginal and Torres Strait Islander peoples through the development and implementation of this Reconciliation Action Plan (RAP).

The objective of the audit was to assess whether the Department of Health effectively procured services to operate a National Cancer Screening Register.

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 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 assess the effectiveness of the Department of Defence’s design process and implementation to date of the Defence Export Strategy.

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

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

The audit objective was to assess the establishment and administration of the Australian Border Force’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.

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.