The objective of the current audit was to assess Army's progress in implementing the ANAO recommendations and to examine and assess any developments in relation to AIRN since the 1999?2000 audit report and the 2001 JCPAA report. Army updated AIRN policy in 2001 and 2004, and the ANAO has assessed, where appropriate, the implementation of the 1999?2000 audit recommendations for these two policy reissues.

The objective of the audit was to assess and report on the progress being made by agencies subject to the Financial Management & Accountability Act 1997 and entities subject to the Commonwealth Authorities & Companies Act 1997: in realising value for money from the procurement process, with a specific focus on buildings, services and products using whole of life cycle assessments; and in the consideration and management of environmental impacts in specifications and contracts. The emphasis of the audit was on green office procurement and sustainable business practices and the value for money within this context. As such, the audit report provides a status report on the implementation of ESD within the office environment of the Australian Government. The audit used a survey approach in conjunction with selected audit investigations to obtain information across 71 agencies and entities selected on the basis of materiality in procurement and coverage across large, medium and small organisations. The agencies selected represented approximately 35 per cent of all government bodies and over 95 per cent of all procurement spending noted on the Department of Finance and Administration (Finance) database on contracts.

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.

This edition of audit insights focuses on quality in the public sector. Quality is an important concept that can be applied to all areas of government business. Quality applied through policy, services, regulations and program design and delivery supports community trust in government. A positive approach to quality, implemented through a quality framework that is embedded into the organisational culture at all levels of a government agency, is essential to meeting community and parliamentary expectations.

The objectives of the audit were to: examine the efficiency and administrative effectiveness of grant programs administered in the APS; and identify any specific problem areas and evidence of better practice in both program administration and agency guidelines not already included in the ANAO's 1994 Better Practice Guide on the Administration of Grants. The ANAO also sought to incorporate in the revision of the better practice guide the lessons learned through the audit to help ensure its continued relevance in public sector administration at all levels of government.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the National Public Sector Accountants Conference; Sydney

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2004. It includes highlights and areas of focus for the year; an introduction 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.

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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the National Public Sector Accountants Conference, Adelaide

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2006. It includes highlights and areas of focus for the coming 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.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2007. It includes highlights and areas of focus for the coming 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.

On 16 May 2017, the Secretary of the Department of the Prime Minister and Cabinet wrote to portfolio agency heads, including the Auditor-General, requesting some additional information on senior executive remuneration and highly paid individuals be published on websites by 31 July 2017. The request acknowledges that there is an increasing level of interest from the Parliament and the public to provide greater transparency of remuneration of senior executives and other highly paid officials.

The two tables below outline the cash remuneration at an aggregate level, within dollar ranges (or bands) for substantive senior executives and highly paid individuals, and show the numbers of employees within each band. The two tables will also be published in our audited financial statements which form part of our annual report. These notes are in addition to the information we must report in our financial statements on key management personnel remuneration under the accounting standards.

The ANAO was invited to prepare a paper for an international conference on the role of supreme audit Institutions in combatting corruption for the advancement of transparency, public integrity, and good governance. The international conference formed part of the celebrations for the 30th anniversary of the establishment of the State Audit Office of Viet Nam and was held from 8-12 July 2024,

Mr Ian McPhee - Auditor-General for Australia, presented at the Australian Institute of Company Directors Public Sector Governance Conference

The Auditor-General Act establishes the position of the Independent Auditor, who may conduct a performance audit of the ANAO at any time. The ANAO is also committed to increasing external oversight and scrutiny over the ANAO Quality Framework, including external reviews of the quality framework and completed audits, as considered appropriate.

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.

The objective of this follow-up audit was to examine the ATO's implementation of the 20 recommendations in: The Administration of Petroleum Excise Collections (Audit Report No.17, 2001(02); and The Administration of Tobacco Excise (Audit Report No. 55, 2001(02), having regard to any changed circumstances, or new administrative issues, affecting implementation of those recommendations. The audit also aimed to identify scope for improvement in the ATO's administration of petroleum and tobacco excise. Follow-up audits are recognised as an important element of the accountability processes of Commonwealth administration. The Parliament looks to the Auditor-General to report, from time to time, on the extent to which Commonwealth agencies have implemented recommendations of previous audit reports. Follow-up audits keep the Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.

In 2012–13, the ANAO pilot project to audit Key Performance Indicators(KPIs) was continued with the objective of conducting a review of framework developments, both in terms of the clarity of the policy and guidance issued by Finance and the performance of agencies in applying this policy and guidance, as a basis for implementing a future program of audits; and to further develop and test an audit methodology to address the practical challenges of assessing the appropriateness of KPIs, and their complete and accurate reporting.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2009. It includes a foreword by the Auditor-General, an overview of the Office, a report on performance, details about management and accountability, and the financial results.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2012. It presents an overview including the role and vision of the Office, a report on performance, details about management and accountability, and the financial results.

Audit Report No.5 1993-94, Explosive Ordnance, Department of Defence, was tabled in the Parliament in September 1993. The report was structured in three parts. The first part covered explosive ordnance (EO) issues common to all three Services; the second part focused on the management of explosive ordnance by the Navy; and the third part was a follow-up of the 1987 audit report on Air Force explosive ordnance. The report made 39 recommendations. Defence agreed to implement most of them.

It was considered timely to undertake a follow-up audit into key issues of the recommendations contained in the audit report, given the elapsed time since the report was tabled and the issues associated with public safety.

The aim of Insights: Audit Lessons (formerly Audit Insights) 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 Australian Government officials who are working in governance roles or who have responsibility for ensuring effective oversight and management of probity. Although it is based on audits of financial regulators, the lessons for managing probity risks can be applied across the public sector.

The objective of this audit was to follow up DVA's implementation of the recommendations in Audit Report No. 44, 2000-01, Information Technology in the Department of Veterans' Affairs. The ANAO made two recommendations in the report (the second having five parts). The recommendations addressed the monitoring of IT changes; IT performance information; information systems model documentation; and the facilitation of the interpretation of performance information.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2011. It includes a foreword by the Auditor-General, an overview including the role and vision of the Office, a report on performance, details about management and accountability, and the financial results.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2002. It includes a comment by the Auditor-General on Audit independence and effectiveness; an overview of the Auditor-General’s role and responsibilities; a report on performance; details about management and accountability, and the financial statement for the year.

Welcome to the second edition of the ANAO’s quarterly 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.

It’s no secret that a federal election is due to happen. No doubt your minds will turn to your entities’ preparedness for this event now or in the near future. At the time the election is called, I’ll write out to entities to help people understand how the ANAO operates during an election period.

Rona Mellor PSM, Deputy Auditor-General

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Risk Management in the Public Sector Seminar

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2010. It includes a foreword by the Auditor-General, an overview including the role and responsibilities and vision of the Office, a report on performance, details about management and accountability, and the financial results.

The objective of this audit was to assess the effectiveness of personnel security arrangements at selected Australian Government organisations, including whether they satisfied the requirements of the PSM.
To address this objective, the audit examined the extent to which the selected organisations implemented the 14 recommendations from the three previous reports.

Mr Mr Ian McPhee - Auditor-General for Australia, presented at the lAustralasian Council of Public Accounts Committees Mid-term meeting, Canberra

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Australia National Public Sector Convention, Perth

The objective of the audit was to assess whether APS agencies had sound approaches to recruitment, to assist in providing the workforce capability to deliver government programs effectively. Sound approaches to recruitment involve agencies:

• establishing and implementing strategic approaches to recruitment to address current and future workforce priorities and goals;
• managing and supporting recruitment activities through the provision of expert advice and support, legislative and procedural guidance material, and training for staff involved in recruitment activities;
• conducting recruitment activities effectively and in compliance with legislative and administrative requirements; and
• systematically monitoring and evaluating the effectiveness and efficiency of recruitment strategies, policies and 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 Auditor-General is an independent officer of the Australian Parliament and has discretion in the performance or exercise of Auditor-General functions or powers. In exercising the mandated and discretionary functions and powers, the Auditor-General is not subject to direction from anyone in relation to: whether or not a particular audit is to be conducted; the way in which a particular audit is to be conducted; or the priority to be given to any particular matter. The Auditor-General must, however, have regard to the audit priorities of the Parliament, as determined by the Joint Committee of Public Accounts and Audit (JCPAA).

The objective of the performance audit was to report to Parliament our assessment as to how well the ATO manages and uses the AIIR data in taxation administration. The ANAO considered the following four key areas in addressing the audit objective. 1. Governance arrangements within the ATO, focussing on whole of ATO and whole-of-government aspects of the AIIR data, as distinct from solely business line applications. 2. Receipt of AIIR data and how well the ATO facilitates the collection of complete and valid AIIR data from investment bodies 3. Management of AIIR data through the construction by the ATO of valid entity records by using the AIIR data in conjunction with existing ATO client identification master files. 4: Use of the AIIR data on a systematic basis to inform active compliance activities.

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 Framework and annual Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

The speech delivered by the Acting Deputy Auditor-General and the presentations by ANAO speakers at the Financial and Performance Reporting Forum held on Friday 5 July 2024 are now available.

If you would like a copy of the video recording please contact External.Relations@anao.gov.au

The Auditor-General responded on 14 November 2019 to correspondence from the Minister for Finance, Senator the Hon Mathias Cormann, regarding annual performance statements audits. The Minister requested that the Auditor-General conduct a program of pilot assurance audits of annual performance statements of Commonwealth entities subject to the PGPA Act, in consultation with the Joint Committee of Public Accounts and Audit (JCPAA). The Auditor-General has agreed to the request and proposes to conduct a pilot to audit the 2019–20 performance statements of three entities.

The Auditor-General publishes an annual audit work program in July each year, which takes regard of the priorities of the Parliament as outlined in the Auditor-General Act. The purpose of the program is to inform the Parliament, government sector entities and the public of the audits we propose to deliver throughout the financial year. The program covers financial statement and performance audits, and other assurance activities.

The objective of the audit was to report to Parliament on the progress Defence has made since June 2001 in implementing appropriate strategies for recruiting, developing and retaining skilled IT personnel. The audit focused on management of specialist information system skills and did not examine skills needed by users of information systems, although the latter is of obvious importance for overall performance. In June 2001, the Joint Committee of Public Accounts and Audit (JCPAA), after reviewing the ANAO's Audit Report No. 11 Knowledge System Equipment Acquisition Projects in Defence, commented that its major concern about Defence's ability to develop a knowledge edge with adequate coherence, centred on Defence's ability to recruit, develop and retain skilled individuals needed in all parts of the DIE. The JCPAA recommended that the ANAO conduct an audit of Defence's strategies for recruiting, developing and retaining skilled IT personnel.

The audit objective was to assess the adequacy and effectiveness of the Department of Health’s implementation of the recommendations made in the ANAO Report No.25 2014–15 Administration of the Fifth Community Pharmacy Agreement.

The objectives of the Australian National Audit Office's (ANAO) performance audit were to: examine the efficiency and effectiveness of agencies' procurement and management of legal services arrangements; determine adherence to Australian Government policy requirements; examine the effectiveness of the OLSC's monitoring of agencies' compliance with Government policy requirements; examine the OLSC's role in assisting agencies to comply with Government policy.

The Australian National Audit Office (ANAO) completed a performance audit of the ATO's use of AUSTRAC data in August 2000, titled The AustralianTaxation Office's Use of AUSTRAC Data, Audit Report No. 7 2000-2001. It found that the ATO had used AUSTRAC data to achieve a significant improvement in the collection of taxation revenue. The ANAO considered that the ATO could build on this success by using AUSTRAC data more effectively at both the strategic and operational levels. The audit made six recommendations. The ATO agreed with all recommendations. The objective of this follow-up performance audit was to assess the ATO's progress in implementing the recommendations of Audit Report No 7 2000-2001, The Australian Taxation Office's Use of AUSTRAC Data.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Australia's Government Business Symposium, Melbourne

The audit is a follow-up of ANAO Audit Report No.33 of 1997-98, which assessed the effectiveness and efficiency of the Commonwealth's management of the Great Barrier Reef and made seven recommendations for improvement. The objective of the follow-up audit was to assess the extent to which the Great Barrier Reef Marine Park Authority, which is responsible for advising the Commonwealth on the care and developement of the Marine Park, has implemented the recommendations of the earlier audit.

The objectives of this follow-up audit were to:

• examine the ATO's implementation of the ten recommendations in The Australian Taxation Office's Management of its Relationship with Tax Practitioners (Audit Report No.19, 2002–03), having regard to any changed circumstances, or new administrative issues, affecting implementation of those recommendations; and
• identify scope for improvement in the ATO's management of its relationship with tax practitioners.

Follow up audits are recognised as an important element of the accountability processes of Commonwealth administration. Parliament looks to the Auditor General to report, from time to time, on the extent to which Commonwealth agencies have implemented recommendations of previous audit reports. Follow up audits keep Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.

The objective of this audit was to assess the extent to which the Department of Agriculture and Water Resources (Agriculture) has addressed the recommendations from ANAO Audit Report No. 46 of 2011–12, Administration of the Northern Australia Quarantine Strategy (NAQS).

Taxation rulings are a key mechanism used by the Australian Taxation Office (ATO) to disseminate the Commissioner of Taxation's interpretative advice on Australian taxation law. The objective of the audit was to:

report to Parliament on the operation of the ATO's administration of taxation rulings (public, private and oral rulings); and where appropriate, make recommendations for improvements, having regard to considerations of: efficiency and effectiveness of the ATO's administration of the rulings system, particularly in relation to the achievement of the objectives set by Parliament for the rulings system; the ATO's systems' capacity to deliver consistency and fairness for taxpayers; and good corporate governance, including the control framework.

This report complements the interim phase report released in June 2013 (Audit Report No.49 2012–13), and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The follow-up audit assessed the extent to which the Australian Taxation Office (ATO), Department of Health and Ageing (Health), and Medicare Australia had implemented the six recommendations from Audit Report No.47 2001–02, Administration of the 30 Per Cent Private Health Insurance Rebate. The audit also looked at: the implementation of some of the major suggestions for improvement in the original audit; and the current validity of some of the positive major findings from that audit. The audit found that the ATO, Health and Medicare Australia have acted upon the recommendations contained in Audit Report No.47 2001–02 and, overall, the administration of the Rebate is currently being undertaken effectively.

The audit examined a range of issues in relation to the development of certified agreements in the APS with particular emphasis on the link between improved pay and conditions and increased productivity, and the funding of agreements. The objectives of the audit were to:

• provide an overview of the range of wage outcomes included in the first round of APS certified agreements;
• identify the administrative arrangements agencies have in place to measure any improvements in productivity that were linked to pay increases;
• determine how agencies funded their certified agreements;
• review the reporting and accountability arrangements agencies have in place to monitor progress and to evaluate the outcomes of their certified agreements;
• determine the extent to which agencies complied with the employment terms and conditions outlined in their certified agreements that contributed to paying for their agreement or measuring and/or assessing improvements in productivity; and
• examine the role of central coordinating agencies in reviewing agencies' certified agreements.

The objective of this report is to provide information, prepared by both the ANAO and DMO, on the performance of major projects as well as providing the Auditor-General’s formal conclusion on the review of the Project Data Summary Sheets (PDSSs) prepared by DMO and contained in this report.

The objective of this report is to provide a formal conclusion on the review of the Project Data Summary Sheets by the Auditor-General, including comprehensive information on the status of projects as reflected in the PDSSs prepared by the DMO.

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.

This report complements the interim phase report, Audit Report No.51 2006–07 Interim Phase of the Audit of Financial Statements of General Government Sector Entities for the Year Ending 30 June 2007, and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

Audit Practice: Auditing Regulatory Activities is intended for senior management and those responsible for managing internal audit within Australian Government entities that have a regulatory function.

This report complements the interim phase report, and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

Mr Mr Ian McPhee - Auditor-General for Australia, presented at the Global Working Group of Auditors-General, Stockholm, Sweden

The audit objective was to assess the effectiveness of the Department of Defence’s arrangements for monitoring and reporting explosive ordnance and weapons security incidents.

The objective of the audit was to assess the effectiveness of the Department of Climate Change and Energy Efficiency’s implementation and administration of the National Greenhouse and Energy Reporting Scheme.