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 2023–24 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. This 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 quality risks for the coming year.

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.

The quality management framework and plan component of this document identifies the ANAO’s quality objectives and key responses to address identified quality risks and to provide the Auditor-General with confidence that those responses are implemented and operating effectively.

The ANAO reports on the audit quality indicators that measure the ANAO’s performance against target benchmarks in the annual audit quality report published on the ANAO website. The audit quality report also provides transparency with respect to the implementation and operation of the responses to address quality risks for each component of the ANAO’s system of quality management.

The objective of the audit was to assess whether the Department of Education and Training established the Apprenticeship Training – alternative delivery pilots program in accordance with the Commonwealth Grants and Rules Guidelines.

The objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives. 

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.

This report outlines the ANAO’s assessment of the internal controls of major entities, 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 23 major General Government Sector entities that represent some 95 per cent of total General Government Sector revenues and expenses.

This is the second e-newsletter of the Commonwealth Auditors General Group. These e-newsletters are a genuine effort to share experiences, challenges and engage in thought-provoking discussions on topics which are common to the fifty-three member countries of the Commonwealth.

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 2024–25 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 activities and performance measures by which we will be held to account. This 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 quality risks for the coming year.

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.

The Quality Management Strategy and Plan component of this document identifies the ANAO’s quality objectives and key responses to address identified quality risks and to provide the Auditor-General with confidence that those responses are implemented and operating effectively.

The ANAO reports on the audit quality indicators that measure the ANAO’s performance against target benchmarks in the annual Audit Quality Report published on the ANAO website. The Audit Quality Report also provides transparency with respect to the implementation and operation of the responses to address quality risks for each component of the ANAO’s system of quality management.

The audit objective was to assess whether nbn co limited effectively administered the National Broadband Network Satellite Support Scheme.

The objective of the audit was to assess whether the Department of the Prime Minister and Cabinet effectively manages the Regional Network.

The objective of the audit was to examine the extent to which the Department of Human Services (Human Services) has implemented the recommendations made by the Australian National Audit Office (ANAO) in Auditor-General Report No. 37 of 2014–15 Management of Smart Centres’ Centrelink Telephone Services; as well as Human Services’ performance against call wait time and call blocking metrics.

The objective of the audit was to assess the effectiveness of the Department of Defence’s procurement of Hunter class frigates and the achievement of value for money to date.

The objective of this audit was to assess the effectiveness of the Department of Finance and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The audit objective was to assess the effectiveness of the Department of Veterans' Affairs and Department of Defence's administration of rehabilitation services under the Military Rehabilitation and Compensation Act 2004.

The objective of the audit was to assess the effectiveness of the Department of Defence’s preparations for the introduction of the Joint Strike Fighter into Australian service and its subsequent sustainment. 

The objective of this audit was to assess whether Human Services has an effective high-level compliance strategy for administered payments made under the Centrelink and Medicare programs. 

The objective of this audit was to assess the effectiveness of the governance of the Northern Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976, Native Title Act 1993 and Public Governance, Performance and Accountability Act 2013.

The objective of this audit was to examine the effectiveness of the National Indigenous Australians Agency’s management of provider fraud and non-compliance risks.

The objective of this audit was to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water's governance arrangements supporting the implementation of the Australian Government’s climate change commitments.

The objective of the audit was to examine the effectiveness of governance and integrity arrangements for the Northern Australia Infrastructure Facility (NAIF). 

The objective of this audit was to assess whether the National Disability Insurance Agency has appropriate controls to ensure supports in participant plans are ‘reasonable and necessary’.

The audit objective was to assess the effectiveness of the Department of Human Services' administration of the Financial Information Service.

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

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 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.

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.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) and Treasury’s management of compliance with foreign investment obligations for residential real estate.

The objective of the audit was to assess the effectiveness of the design and implementation of the Department of Human Services' Quality Framework.

The objective of the audit was to examine the effectiveness of Industry’s administration of the Ethanol Production Grants Program, including relevant advice on policy development.

The audit objective was to assess the effectiveness of the Department of Human Services’ administration of the Assistance for Isolated Children Scheme.

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

The objective of this audit was to examine the effectiveness of the design and implementation of the Department of the Prime Minister and Cabinet’s (PM&C’s) evaluation framework for the Indigenous Advancement Strategy (IAS), in achieving its purpose to ensure that evaluation is high quality, ethical, inclusive and focused on improving outcomes for Indigenous Australians.

The objective of this audit was to assess the effectiveness of the Australian Institute for Teaching and School Leadership’s (AITSL) administration of national standards and frameworks.

The audit objective was to assess whether the Department of Defence's (Defence's) arrangements for the operation and maintenance of the Mulwala and Benalla facilities beyond June 2020 were established through appropriate processes and in accordance with the Commonwealth Procurement Rules (CPRs).

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities in addressing Superannuation Guarantee non-compliance.

The objective of the audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations made in Report No. 28 2009–10 relating to:

• a more strategic approach to election workforce planning;
• the suitability and accessibility of polling booths and fresh scrutiny premises; and
• the transport and storage of completed ballot papers, in respect to matters not fully addressed in ANAO Audit Report No.31 2013–14.

The objective of the audit was to assess the effectiveness of Australian Financial Security Authority’s (AFSA) management of conflicts of interest.

The objective of this audit was to assess the effectiveness of the National Disability Insurance Agency’s (NDIA’s) management of complaints.

The objective of this audit was to assess the effectiveness of the administration of tobacco excise and excise equivalent goods.

The audit objective was to assess whether the Department of the Prime Minister and Cabinet has effectively established and implemented the Indigenous Advancement Strategy to achieve the outcomes desired by government.

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

The objective of this audit was to assess the effectiveness of the Export Finance and Insurance Corporation (Efic).

The objective of the audit was to assess the effectiveness of the design and conduct of the third and fourth funding rounds of the Regional Development Australia Fund.

The objective of the audit was to assess whether the Bureau of Meteorology is effectively managing assets in its observing network.

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.

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 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.

The objective of this audit was to assess the effectiveness of the implementation of the government response to the Black Economy Taskforce report.

The objective of this audit was to examine the efficiency and economy of the Department of Defence’s management of its general stores inventory.

The objective of this audit was to assess the effectiveness of the administration of the commuter car park projects within the Urban Congestion Fund.

The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.

The audit Administration of ABSTUDY and the audit Administration of Youth Allowance have been combined to table as one report titled Administration of ABSTUDY and Administration of Youth Allowance.

The objective of both audits was to assess the efficiency and effectiveness of the Department of Social Services’ and the Department of Human Services’ program administration.

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 objective of this audit was to assess the effectiveness of Defence’s design and implementation of arrangements to select a preferred Strategic Partner for the Future Submarines Program.

The audit objective was to re-assess the three entities' compliance with the 'Top Four' mandatory strategies in the Australian Government Information Security Manual (ISM). The audit also aims to examine the typical challenges faced by entities to achieve and maintain their desired ICT security posture.

The audit objective was to assess Defence’s implementation of the five recommendations in  ANAO Report No.19 2014-15 Management of the Disposal of Specialist Military Equipment and the related recommendation in JCPAA  Report 449 Review of Auditor-General's Reports Nos. 1-23 (2014-15).

The ANAO Quality Assurance Framework is the system of quality control that the ANAO has established to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO standards and applicable legal and regulatory requirements and reports issued by the ANAO are appropriate in the circumstances.

The Audit Quality Report demonstrates the ANAO assessment of the implementation and operating effectiveness of the elements of the ANAO Quality Assurance Framework. The report provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Assurance Framework, and reports audit quality indicators measuring ANAO performance against target benchmarks.

This report also includes the achievement of the quality assurance strategy and deliverables set out in the ANAO Quality Assurance Framework and Plan 2019–20.

The Auditor-General voluntarily discloses official expenses and they are updated here every six months. You can subscribe to be notified when the expenses are updated.

The objective of the audit was to assess whether the award of a $443.3 million grant to the Great Barrier Reef Foundation was informed by appropriate departmental advice and through processes that complied with the grants administration framework.

The objective of this audit was to assess the effectiveness of the Australian Competition and Consumer Commission's probity management.

The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s identity verification arrangements for applicants in the Citizenship Program.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2021. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013; the Public Governance, Performance and Accountability Rule 2014; the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s Portfolio Budget Statements 2020–21 and the ANAO Corporate Plan 2020–21; and annual reporting requirements set out in other relevant legislation.