The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected Major Projects, as reflected in the Statement by the Secretary of Defence, and the Project Data Summary Sheets (PDSSs) prepared by Defence, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.

The audit objective was to assess the effectiveness of CRS Australia’s delivery of Disability Management Services. In assessing CRS Australia’s performance, the ANAO examined whether:

• services are delivered in accordance with CRS Australia’s operating procedures, which incorporate the Disability Services Standards and the requirements of the DEEWR MOU;
• CRS Australia has an effective client feedback (including complaints) system, which is used to identify and address business risks and areas for improving service delivery; and
• sound governance arrangements (including performance monitoring and reporting) are in place to monitor service delivery.

The audit did not specifically examine issues and information relating to the commercial nature of the business, such as profitability levels and competitive neutrality arrangements.

The ANAO's audit aims were to: examine the efficiency and effectiveness of DFAT's human resource management; and identify good practice, which could position the Department, and other APS agencies, to maximise opportunities afforded by the Government's emerging public sector reform agenda. The audit addressed a range of issues including the effectiveness of HR planning and forecasting, staff selection and deployment, performance management, and the fostering of relevant skills and knowledge.

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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented an Occasional Paper

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

The objective of the audit was to assess FSANZ's administration of its food standard functions, as specified in the Food Standards Australia New Zealand Act, 1991 (last amended 2007).
Particular emphasis was given to whether:

• FSANZ's performance management and reporting provided effective support and ensures accountability;
• FSANZ effectively administered its food standard development and variation function, including its stakeholder management; and
• FSANZ effectively monitored the implementation of its standards and coordinates relevant jurisdictions to address market failures.

This first Assurance Report on the status of selected Defence equipment acquisition projects, which has the support of the Parliament and the Government, represents a substantial step towards improving transparency and public accountability in major Defence procurement projects. It is the pilot of an annual Defence Materiel Organisation (DMO) Major Projects Report, and was developed in conjunction with the DMO. It covers the cost, schedule and capability progress achieved by nine DMO projects, which had an approved budget totalling $13.535 billion as at 30 June 2008.

This report is organised into three parts. Part 1 comprises an ANAO overview and Auditor–General's Foreword. Part 2 comprises the Major Projects Report prepared by DMO, including an overview reflecting DMO's perspective on their business and on the nine projects included in the. Part 3 incorporates the Auditor-General's Review Report, the statement by the CEO DMO, and the information prepared by DMO in the form of standardised Project Data Summary Sheets covering each of the nine pilot projects.

In the next 12 months, the ANAO will review 15 DMO projects planned for inclusion in the 2008-09 DMO Major Projects Report, with the number of projects rising to 30 projects in subsequent years. The ANAO will also work with DMO to refine the approach adopted for providing assurance on each project's progress toward achieving Final Operational Capability. The ANAO will also consider the inclusion of an analysis of each project's emerging trends, as appropriate, to complement DMO's intention to provide improved analysis of project management performance regarding all projects included in the Major Projects Report.

The objective of this report is to provide the Auditor‐General’s independent assurance over the status of the selected Major Projects. The status of the selected Major Projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit (JCPAA).

The major projects report (MPR) is an annual review of the Department of Defence’s major defence equipment acquisitions, undertaken at the request of the Parliament’s Joint Committee of Public Accounts and Audit (JCPAA).

The purpose of the MPR is to provide information and assurance to the Parliament on the performance of selected acquisitions as at 30 June 2021. This is the 14th MPR since its commencement in 2007–08.

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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Australasian Council of Public Accounts Committees (ACPAC)

The objective of the audit was to assess whether Defence is effectively managing the delivery of health services to ADF personnel in Australia (chiefly Garrison Health Services).

The objective of this audit was to examine the effectiveness of the Department of Defence’s development and implementation of Australia’s approach to providing military assistance to the Government of Ukraine.

The objective of the audit was to assess the effectiveness of Australia’s arrangements to meet its treaty obligations under three selected treaties:

• International Convention on Civil Liability for Bunker Oil Pollution Damage 2001;
• Agreement between Australia and the International Atomic Energy Agency for the Application of Safeguards in connection with the Treaty on the Non-Proliferation of Nuclear Weapons of 1 July 1968 and Additional Protocol; and
• Convention on the Rights of the Child 1990.

Mr Mr Ian McPhee - Auditor-General for Australia, presented at the Institute of Public Administration Australia (ACT Division)

This report focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2019–20 financial statements audits. This report examines 24 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2018–19 Consolidated Financial Statements (CFS). Significant and moderate findings arising from the interim audits are reported to the responsible Minister(s), and all findings are reported to those charged with governance of each entity.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Senior Staff of the Board of Audit - Tokyo, Japan

The objective of this audit was to assess the effectiveness of the Department of Home Affairs' management of family-related visas.

The objective of this report was to provide the Auditor‐General’s independent assurance over the status of the selected Major Projects, as reflected in the Statement by the Secretary of Defence, and the Project Data Summary Sheets (PDSSs) prepared by Defence, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.

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

This audit assessed corporate plans for the 2016–17 reporting period, and complements the report published in August 2016 which assessed corporate plans for the 2015–16 reporting period.

The aim of Insights: Audit Lessons is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons.

This edition of Insights: Audit Lessons is targeted at risk practitioners and officials responsible for government operations, projects, programs, services and regulatory activities. It would also be useful for accountable authorities, their senior executives and audit and risk committees.

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

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 report objective is to provide the Auditor-General’s independent assurance over the status of 30 selected Major Projects, as reflected in the Statement by the Chief Executive Officer Defence Materiel Organisation (DMO), and the Project Data Summary Sheets prepared by the DMO, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Chartered Secretaries Australia, Discussion Luncheon, Canberra

The primary objective of this audit was to review the management and administration of travel undertaken by public sector employees to determine whether, and to what extent, it complied with approved policies and procedures. The other objective of this audit, as with all across-the-board FCA audits, is to identify, develop and report better practices. The audit dealt with short-term travel by Commonwealth public sector employees on official business.

The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Australian government entities and the Consolidated Financial Statements (CFS) of the Australian Government to provide Parliament an independent examination of the financial accounting and reporting of public sector entities. This report focuses on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2016–17 financial statements audits of 25 entities including all departments of state and a number of major Australian government entities.

The objectives of the audit were to examine and evaluate the efficiency, economy and administrative effectiveness of the non-judicial activities of the Family Court of Australia. A major aim of the audit was to identify administrative better practices that could be promulgated throughout the Court. The criteria for the audit address the following issues: corporate planning; performance measurement; organisational structure; human resource management; human resource development; management information and reporting systems; and operational processes and procedures.

The objective of this audit was to examine whether the Australian Postal Corporation (Australia Post) is meetings its Community Service and International obligations efficiently and the effectiveness of Commonwealth shareholders in monitoring value for money.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending 30 June 2016. It addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013 and the Auditor-General Act 1997, the performance measures set out in the outcome and programs framework in the ANAO’s 2015–16 Portfolio Budget Statements and the ANAO’s 2015–19 Corporate Plan and annual reporting requirements set out in other legislation.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presentation to Macquarie University

Mr P.J. Barrett (AO) - Auditor-General for Australia, Opening Address to the inaugural conference of the Risk Management Institution of Australasia - Bringing Risk Management Together - What the Future Holds

The ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The framework serves to assist in ethical decision making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General has published the ANAO Integrity Framework and Report for 2022–23 to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2017. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013 (PGPA Act); the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule); the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s 2016–17 Portfolio Budget Statements (PBS) and the ANAO 2016–20 Corporate Plan and annual reporting requirements set out in other relevant legislation.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the Major Projects Report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year. The Report is undertaken at the request of the Joint Committee of Public Accounts and Audit.

The ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The Framework serves to assist in ethical decision-making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General publishes the ANAO Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the ASCPA Annual Public Sector Accounting Convention, Canberra

Mr P.J. Barrett (AO) - Auditor-General for Australia, presented at the UN Results Based Management Seminar

The audit objective was to assess how effectively the selected public sector entities manage risk.

Mr Ian McPhee - Auditor-General for Australia, presented to the Australian Institute of Company Directors, in conjunction with the Institute of Internal Auditors Australia

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 Department of Industry's administration of the Commercialisation Australia Program.

The objective of the audit was to assess the effectiveness of Regional Australia’s management of the design and implementation of the first application round of the RDAF program.

The establishment of a new infrastructure program to fund projects identified by Regional Development Australia committees in regional areas was one of the initiatives established to deliver on the Government's September 2010 agreement with the Independent Members for Lyne and New England. The program was to fund projects that support the infrastructure needs and economic and community growth of Australia’s regions.

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 ANAO Audit Report No. 51 of 2001/02, Research Project Management, Commonwealth Scientific and Industrial Research Organisation, assessed the effectiveness of CSIRO in administering research projects to deliver required results. The audit made nine recommendations designed to improve project management in CSIRO. The purpose of this follow-up audit was to assess the extent to which CSIRO has implemented the recommendations of the previous audit and of the JCPAA.

The audit objective was to assess whether Services Australia appropriately managed risks to operating the current welfare payment system and appropriately prepared to transition to the future system.

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 2024–25 financial statements audits. This report examines 27 of the largest Australian Government 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 2023–24 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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 2nd Annual New Directions in Australian Auditing Accounting Standards Conference

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Australian Government Solicitor Seminar

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the major projects report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year, and is undertaken at the request of the Joint Committee of Public Accounts and Audit.

The audit objective is to examine the effectiveness of measures taken to strengthen the protection of Australia’s missions and staff overseas.

This report focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2018–19 financial statements audits. It examines 26 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2017–18 Consolidated Financial Statements of the Australian Government (CFS). Significant and moderate findings arising from the interim audits are reported to the responsible Minister(s), and all findings are reported to those charged with governance of each entity.

The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Commonwealth entities, and the Consolidated Financial Statements of the Australian Government, to provide Parliament an independent examination of the financial accounting and reporting of public sector entities. This report focuses on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2015–16 financial statements audits of 21 departments and other major General Government Sector (GGS) entities. These entities contribute 95 per cent of GGS revenues and expenses.

To assess the upgrade and sustainment of the F/A-18A/B Hornet fleet, and the sustainment of the newly acquired F/A-18F Super Hornet fleet.

The objective of this audit was to examine the effectiveness of Medicare Australia's administration of the PBS. In assessing the objective, the audit considered three key areas:

• Medicare Australia's relationship with the PBS policy agency (DoHA) and service delivery policy agency (Department of Human Services (DHS));
• the management arrangements and processes underpinning Medicare Australia's delivery of the PBS (including the means by which Medicare Australia gains assurance over the integrity of the PBS); and
• how Medicare Australia undertakes its three main responsibilities relating to the delivery of the PBS, namely: approving pharmacies; approving authority prescriptions; and processing PBS claims.

The objective of the audit was to assess the Australian Agency for International Development's (AusAid) planning for, and management of, the delivery of aid to East Timor. The audit examined Australia's emergency and humanitarian response following the crisis in East Timor in 1999; AusAID's post-crisis strategy for assisting East Timor; coordination with overseas donors; and financial contributions to multilateral reconstruction assistance. Australia's bilateral assistance, comprising shorter-term transitional assistance and medium-term development assistance, was also examined.

This report is the first in the series of reports for the 2020–21 financial year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2020–21 financial statements audits. This report examines 25 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2019–20 Consolidated Financial Statements.

Welcome to the third edition of the ANAO’s Audit Matters newsletter. The purpose of Audit Matters is to provide updates on the ANAO’s work and provide insights on what we are seeing in the Australian Government sector.

Audit Matters complements the range of reports we table in the Parliament as well as our insights products and events and seminars. I hope you find it useful and please forward it on to your colleagues, and encourage them to sign-up for future editions.

Rona Mellor PSM, Deputy Auditor-General