This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2021. 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 2021. 

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2024. 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 2023–24 and in the ANAO Corporate Plan 2023–24; and annual reporting requirements set out in other relevant legislation.

The objective of this audit was to assess whether selected regulatory entities effectively apply the cost recovery principles of the Australian Government’s cost recovery framework. The selected regulatory entities were the Department of Agriculture and Water Resources, the Australian Maritime Safety Authority, and the Department of Health (Therapeutic Goods Administration).

The objective of this audit was to assess whether the Department of Veterans’ Affairs is efficiently delivering services to veterans and their dependents.

The objective of this audit was to assess whether the Commonwealth Scientific and Industrial Research Organisation (CSIRO) designed and is implementing its property investment strategy in a way that is delivering the intended benefits, and how any lessons learned are being reflected in a new strategy that is being developed.

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 examine whether the Department of Finance (Finance) has implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

The Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 26 September 2020 to 30 October 2020.

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 determine whether selected grant programs are being administered efficiently by the Australia Council in relation to suitable comparators. The selected grant programs are collectively known as the Australia Council Grants Program.

The objective of the audit was to assess the effectiveness of the department’s delivery of the Wildlife and Habitat Bushfire Recovery Program.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2018. 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 2018.

The Australian National Audit Office Enterprise Agreement 2024–2027 was approved by the Fair Work Commission (FWC) on 22 March 2024 and operates from 29 March 2024. The agreement will nominally expire on 28 February 2027. The signatories page of this agreement is available on the FWC website.

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 the Parliament of Australia with an independent examination of the financial accounting and reporting of public sector entities. This report focused on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2017–18 financial statements audits of a range of entities including all departments of state and a number of major Australian government entities.

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).

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended on 30 June 2019. 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 2018–19 and the ANAO Corporate Plan 2018–19, and annual reporting requirements set out in other relevant legislation.

The objective of the audit was to assess the effectiveness of the operations of the boards of four corporate Commonwealth entities in managing conflicts of interest.

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.

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.

The audit objective was to assess the effectiveness of the Australian Federal Police's management of its use of force regime.

The audit objective was to assess the effectiveness of the Department of Social Services’ arrangements for managing Disability Employment Services provider agreements.

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.

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

The Australian National Audit Office (ANAO) is hosting the 21st Pacific Association of Supreme Audit Institutions (PASAI) Congress 28–30 August 2018.

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 effectiveness of the implementation and award of funding for Round 1 of the Growing Regions Program.

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.

The objective of the audit was to assess the effectiveness of the Australian Charities and Not-for-profits Commission’s (ACNC’s) regulation of charities.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s arrangements for identifying and reducing the income tax gap for individuals not in business.

The objective of this audit was to assess the effectiveness of Army’s workforce planning.

The objective of the audit was to examine whether strategic water procurements by the Department of Agriculture, Water and the Environment were conducted consistent with government policy, were supported by appropriate program design, were planned and executed appropriately, and achieved value for money.

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 this audit was to examine the effectiveness of DAFF’s administration of the Digital Services to Take Farmers to Markets (TFTM) program.

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

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

The objective of this audit was to assess the effectiveness of the Australian Public Service Commission's (APSC) administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the Australian Public Service (APS).

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2018. 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 2017–18 Portfolio Budget Statements (PBS) and the ANAO 2017–18 Corporate Plan and annual reporting requirements set out in other relevant legislation.

This edition of audit insights outlines key messages from Auditor-General reports which have examined the rapid implementation of government initiatives. The focus is on key lessons learned from audits of past activities, which are likely to have wider applicability to the Australian Public Service as it supports the national COVID-19 pandemic response. Topics covered include risk management, governance, resource mobilisation, accountability and program oversight in the context of rapid implementation.

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 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 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 audit objective was to examine whether the selected entities have implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

The objective of this audit was to assess the effectiveness of the selected entities’ implementation of arrangements for managing cyber security incidents in accordance with the Protective Security Policy Framework (PSPF) and relevant ASD Cyber Security Guidelines.

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 National Indigenous Australians Agency’s administration of funding for remote housing in the Northern Territory.

Procurement is a significant public sector activity worth $47.4 billion in 2016–17. This information report seeks to provide greater transparency on procurement activity in the Australian public sector. This information report is neither an audit nor an assurance review and presents no conclusions or opinions. The report presents in a variety of ways, including tables and figures, publicly available data from public sector procurement activity.

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 this audit was to assess whether the Civil Aviation Safety Authority (CASA) has implemented effective arrangements for the planning and conduct of surveillance activities.

The objective of this audit was to assess the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals within the Great Barrier Reef Marine Park.

The objective of the audit was to assess the adequacy of selected Australian Government entities’ practices and procedures to manage business continuity. To conclude against this objective, the ANAO adopted high-level criteria relating to the entities’ establishment, implementation and review of business continuity arrangements.

The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s (NIAA’s) processes to design and transition to a new remote employment program.

The objectives of the audit were to:

• assess the effectiveness of the ongoing administration of the Australian Government’s campaign advertising framework; and
• assess the effectiveness of the selected entities’ administration in developing advertising campaigns and implementing key processes against the requirements of the campaign advertising framework applying at the time, and relevant legal and government policy requirements.

The objective of the audit was to assess the effectiveness of the Australian Competition and Consumer Commission in managing compliance with fair trading obligations.

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 the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.

The objective of the audit was to assess the effectiveness of the governance board in the Australian Film, Television and Radio School.

The objective of this audit was to assess the effectiveness of the Department of Health’s implementation of the National Ice Action Strategy (NIAS).

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 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 Auditor-General undertook a limited assurance engagement of the Department of Finance’s management of the lease between the Commonwealth of Australia and the New South Wales Rifle Association over the Malabar Headland. The limited assurance engagement examined whether the management was, in all material respects, in accordance with the Commonwealth Property Management Framework.