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.

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

The shared content volume of the ANAO Audit Manual applies to all assurance activity performed by the ANAO, including financial statements and performance auditing. The shared volume addresses key matters affecting compliance with the Auditor-General Act 1997 and other aspects of the ANAO’s legislative framework. It sets out the main requirements of the ANAO’s overall system of quality control in accordance with ASQC1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements.

The objective of the audit was to assess the effectiveness of the arrangements established by the Australian Antarctic Division (AAD), a division of the Department of the Environment, to support Australia’s Antarctic Program.

The audit objective was to assess the effectiveness of the management of underperformance in the Australian Public Service (APS) and identify opportunities for improvement.

The objective of this audit was to assess the effectiveness of Comcare’s administration of claims for Australian Government entities under its workers’ compensation scheme.

The objective of the audit was to assess the effectiveness of the Clean Energy Regulator’s crediting and selection of carbon abatement to purchase under the Emissions Reduction Fund.

The objective of the audit was to examine the effectiveness of Services Australia’s arrangements for the management of contractors.

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 the audit is to assess the effectiveness of the Department of the Prime Minister and Cabinet’s implementation of food security initiatives for remote Indigenous communities.

The audit objective was to assess the effectiveness of the Attorney-General’s Department’s design of the Data Retention Industry Grants program, including performance monitoring, reporting, evaluation and assurance arrangements.

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 audit objective was to examine the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals, including its implementation of recommendations from Auditor-General Report No.3 of 2015–16 Regulation of Great Barrier Reef Marine Park Permits and Approvals.

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 audit objective was to review the effectiveness of the Department of Defence’s (Defence) arrangements for delivering selected non-platform sustainment.

The objective of the audit was to assess the effectiveness of the Australian Government’s personnel security arrangements for mitigating insider threats.

The objective of this audit was to assess the effectiveness of the administration of grants for the Try, Test and Learn Fund transition projects.

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 audit objectives were to examine the effectiveness of Defence’s management of the test and evaluation (T&E) aspects of its major capital equipment acquisition program; and to report on Defence’s progress in implementing T&E recommendations made in the Senate Foreign Affairs, Defence and Trade References Committee’s August 2012 report, Procurement procedures for Defence capital projects.

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 assess whether the design and administration of the Adult Migrant English Program was effective.

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

The audit objective was to assess the effectiveness of the administration of Aboriginal and Torres Strait Islander participation targets in intergovernmental funding agreements in achieving policy objectives.

The objective of this audit was to assess the effectiveness of the Department of Education, Skills and Employment’s arrangements in administering wage subsidies linked to employment programs.

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

The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.

The objective of the audit was to assess the effectiveness to date of the Department of Defence’s procurement of six evolved Cape class patrol boats.

The audit objective was to assess the effectiveness of the management of the Australian Public Service (APS) workforce in implementing the Australian Government’s COVID-19 priorities.

The audit objective was to examine the effectiveness of Defence’s sustainment arrangements for Navy’s Canberra class fleet of amphibious assault ships (or LHDs).

The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.

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.

The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC) management of corporate credit cards.

The objective of this audit was to examine whether the Department of Infrastructure, Transport, Regional Development and Communications exercised appropriate due diligence in its acquisition of the ‘Leppington Triangle’ land for the future development of the Western Sydney Airport.

The objective of the audit was to assess whether selected entities had appropriately justified the use of limited tender procurement and whether processes adopted met the requirements of the Commonwealth Procurement Rules.

The Auditor-General responded on 23 November 2017 to correspondence from Senators Abetz, Paterson and Reynolds dated 27 October 2017, requesting that the Auditor-General undertake an examination of the administration and governance arrangements relating to the Student Services and Amenities Fee (SSAF). Following a request from Senator Abetz on 17 January 2018 for a more detailed response, the Auditor-General followed-up on 5 April 2018.

The audit objective was to assess the effectiveness of the Department of Employment and the Department of Education and Training's administration of the Shared Services Centre to achieve efficiencies and deliver value to its customers.

The objective of this audit was to assess the effectiveness of the Australian Prudential Regulation Authority's probity management.

The objective of the audit was to examine the effectiveness of the Department of Defence’s arrangements for the management of contractors.

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

Grant Hehir, Auditor-General for Australia, attended the XXIII Commonwealth Auditors-General Conference in New Delhi, India, and presented a keynote speech on 22 March 2017 titled Environmental Audit: A Commonwealth Perspective.

The objective of the audit was to assess the compliance by selected Australian Public Service entities with legislation and other relevant requirements relating to staff leave.

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.

The audit objective is to assess the effectiveness of the Department of Defence's management of the Mulwala Redevelopment Project.

The objective of this audit was to assess the effectiveness of Defence’s administration of allowances and entitlements paid to its Australian Public Service (APS) employees.

The objective of the audit was to assess the Moorebank Intermodal Company’s achievement of value for money and management of probity in its operations and procurement activities.

The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.

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 objective of the audit was to assess the effectiveness and value for money to date of the Department of Defence’s acquisition of combat reconnaissance vehicles under project Land 400 Phase 2.

The audit objective was to assess whether the Department of Immigration and Border Protection adopted sound contract management practices for the delivery of garrison support and welfare services for offshore processing centres in Nauru and Manus Island.

The objective of the audit was to examine the effectiveness of the Department of Social Services' administration of the Cashless Debit Card program, including implementation of the recommendations made in Auditor-General Report No.1 2018–19, The Implementation and Performance of the Cashless Debit Card Trial.

The audit objective was to assess whether the Department of Home Affairs is effectively managing the Civil Maritime Surveillance Services contract.

The objective of this audit was to assess whether the National Gallery of Australia (NGA) and the Australian War Memorial (the Memorial) have implemented effective collections management practices.

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 the audit was to examine the effectiveness of monitoring and payment arrangements under National Partnership Agreements.

An Audit Committee Chairs Forum was held on Friday, 4 December 2020. The venue was the Australian National Audit Office, 38 Sydney Avenue, Forrest ACT.

The text on this page is the communique from the forum. 

The objective of the audit was to assess the effectiveness of the Department of the Treasury’s design and implementation of the Measuring What Matters framework.

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 this audit was to assess whether the Australian War Memorial is effectively managing the development project.

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.