The audit objective was to assess the effectiveness of the Department of Health’s monitoring and implementation of both ANAO performance audit and internal audit recommendations.

The objective of the audit was to examine the effectiveness of spectrum reallocation to support the deployment of 5G services.

The objective of the audit was to assess the effectiveness of the governance board in Old Parliament House.

The objective of the audit was to assess the effectiveness of the Office of the Fair Work Ombudsman’s exercise of its regulatory functions.

The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs monitoring and implementation of ANAO and internal performance audit recommendations.

The audit objective was to assess the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration framework.

The objective of the audit was to examine the effectiveness of the implementation of frameworks to support ethical behaviours within the Department of Employment and Workplace Relations.

The audit objective was to assess the Department of Social Services and the Department of Human Services’ administration of Disability Support Pension eligibility and review processes.

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 objective of the audit was to review the effectiveness of the department's administration of the PSPI. To achieve this, the ANAO considered the department's program planning and design, service delivery arrangements and monitoring, review and reporting activities. The decision which resulted in the replacement of ASSPA with PSPI was a policy decision of the Government and, thus, was beyond the scope of this audit.

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.

The audit objective was to assess the effectiveness of physical security arrangements in selected Australian Government agencies, including whether applicable Australian Government requirements are being met.

The objective of this audit was to assess the effectiveness of the Department of Foreign Affairs and Trade's fraud control arrangements.

The second audit, which is the subject of this report, is a broader and more in-depth cross-portfolio audit. Its objective was to assess:

• the planning and delivery of capital works projects by proponent agencies;
• the extent to which projects have delivered on what was intended; and
• the extent to which proponent agencies have complied with the requirements of the Public Works Committee Act 1969 and approved procedures.

Defence has long provided housing assistance for members of the Australian Defence Force (ADF) and their families. In 1988, this function passed to the Defence Housing Authority (DHA), which was established to provide suitable housing to meet Defence's operational needs. In 2000, Defence and DHA signed a Services Agreement valued at $3.5 billion over 10 years. The objective of the audit was to assess whether Defence's management of its housing and relocation services provided for ADF members meets specified requirements; and to make practical recommendations for more efficient, effective and economical use of public resources provided for this purpose.

The objective of the audit was to assess the ATO's administration of CGT compliance in the individuals market segment. The focus of the audit was the ATO's administration of compliance by individuals with respect to the two most common CGT events: real property and share disposals. The Australian National Audit Office (ANAO) identified three key areas for review:

• governance – the corporate planning and reporting arrangements relevant to the administration of CGT compliance in the individuals market segment, including how these are integrated with the ATO's overall approach to managing CGT;
• identifying and assessing compliance risks – the mechanisms and strategies used to identify and assess CGT compliance risks in the individuals market segment; and
• compliance activities – the products and processes used to manage CGT compliance in the individuals market segment.

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 objective of this audit was to assess whether DEWR's oversight of the Job Network ensures that job seekers are provided with high quality services. In particular, the ANAO examined whether DEWR had: an appropriate strategic approach to, and focus on, service quality across the Job Network; appropriate specification of the services to be provided to eligible job seekers, and of the quality of service provision; provided job seekers with a high quality of service at key Job Network service points; and appropriately monitored and reported the quality of service delivery, and appropriately managed service performance. As well, the ANAO examined whether the Job Network has appropriate mechanisms for identifying, assessing and implementing improvements to service delivery.

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 examine the effectiveness of the Australian Skills Quality Authority’s planning and implementation of reform to the regulation of the vocational education and training sector.

The Senate Order for Departmental and Agency Contracts (the Senate Order/the Order) was introduced in June 2001. The Order is one of several measures that the Senate introduced in recent years, to improve public knowledge of information on procurement and the expenditure of public funds. The main principle that underpins the Senate Order is that the Parliament's and public's access to this information should not be restricted by the inclusion of confidential information in contracts unless there is a sound basis for doing so. Public knowledge of information on contracted goods and services delivered to the government, can lead to better results for the Australian Government and the public. The Senate Order requirements have been amended over time to improve agency reporting, for example, on grants.

The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.

The objective of the audit was to assess the Australian Federal Police's (AFP’s) management of policing services at Australian international airports. In order to form a conclusion against this audit objective, the Australian National Audit Office (ANAO) examined if:

• the transition to the 'All In' model of policing at airports (Project Macer) had been delivered effectively;
• appropriate processes are in place for managing risk and operational planning;
• effective stakeholder engagement, relationship management and information sharing arrangements are in place;
• facilities at the airports are adequate and appropriate; and
• appropriate mechanisms for measuring the effectiveness of policing at airports have been developed and implemented.

The objective of the audit was to assess the effectiveness of the governance board in Hearing Australia.

The audit objective was to assess the effectiveness of the Department of the Environment and Energy’s design of the Threatened Species Prospectus.

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 of administration of physical security in the revised Protective Security Policy Framework.

The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) by selected entities.

The audit assessed whether FaCS effectively undertakes its coordination, monitoring and other roles according to the CSTDA. The audit examined all disability services provided for under the CSTDA, except for disability employment services. The ANAO met relevant officers from FaCS' national office and State and Territory offices, and with 22 stakeholder organisations including: advocacy groups; peak national and State bodies representing the interests of disability service providers and people with disabilities; members of national and State Disability Advisory Bodies funded by FaCS; State and Territory governments; relevant Australian Government agencies; In particular, the Department of Health and Ageing and the Australian Institute of Health and Welfare. and local government bodies. Fieldwork for the audit was primarily undertaken during the period September 2004 to February 2005.

The objective of the audit was to assess the effectiveness of the Department of Education, Employment and Workplace Relations’ (DEEWR) role in the delivery of the Children and Family Centre (CFC) component of the National Partnership Agreement on Indigenous Early Childhood Development (IECD NP).

The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s management of Australian aid to Vanuatu.

The objective of the audit was to assess the effectiveness of the department’s management of non-compliance with the Therapeutic Goods Act 1989 for unapproved therapeutic goods.

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

The audit objective was to assess the effectiveness of the Department of Health, Disability and Ageing’s administration of the Future Fit Program.

The Audit reviewed the Commercial Support Program (CSP) within the Department of Defence. The CSP was introduced in 1991 following a review of the report, The Defence Force and the Community. Its objective is to achieve best value for money in the acquisition of support services for the Department of Defence and to give the private sector an opportunity to participate in the provision of those support services. The objective of this audit was to assess whether CSP was meeting its objectives and to identify any areas where it may be possible to improve the timeliness, and therefore cost-effectiveness, with which CSP is implemented and the quality of the process itself to produce better outcomes.

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 audit objective was to assess the effectiveness of the Department of Veterans’ Affairs administration of the Repatriation Transport Scheme.

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.

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 the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

The objective of the audit was to assess the effectiveness of the NDIS Commission in exercising its regulatory functions.

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 objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s overseas crisis management and response arrangements in meeting the government’s objectives for returning Australians from overseas in response to the COVID-19 global pandemic.

The audit follows on from Audit Report No. 45 2004-2005, Management of Selected Defence Systems Program Offices, May 2005. That report is being considered by the JCPAA, as part of its current inquiry into Defence Financial Management and Equipment Acquisition at the Department of Defence and DMO.

The objective of this audit was to examine whether the Humanitarian Settlement Program (HSP) is being delivered effectively. 

The audit objective was to assess the effectiveness of the Department of the Environment’s and the Australian Customs and Border Protection Service’s management of compliance with the wildlife trade regulations under Part 13A of the Environment Protection and Biodiversity Conservation Act 1999.

The audit objective was to assess the effectiveness of the management of Machinery of Government (MoG) changes by the selected Australian Government entities.

The objective of this audit was to assess whether the Scheme is being administered effectively by the department. The ANAO focussed on Program Year 1 of the Scheme, 2005–06, and examined DIISR's arrangements for:

• assessing the eligibility of entities to receive grants;
• assessing entities' claims for eligible expenditure;
• adhering to the funding limits for the Scheme when calculating and paying claims, and managing any debts that arise;
• and evaluating and reporting on whether the statutory objective of the Scheme is being met.

The audit did not examine the other components of the 2005–2015 industry assistance package; nor did it examine any of the programs delivered under the previous assistance package (2000–2005).

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

The objective of the audit was to assess the effectiveness of the Department of Social Services’ 2020 to 2022 procurement of counselling and support services provided through 1800RESPECT.

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 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 the audit was to assess the effectiveness of the governance board in the Commonwealth Superannuation Corporation.

The objective of this audit was to examine the effectiveness of the National Disability Insurance Agency’s (NDIA) fraud control program and its compliance with the Commonwealth Fraud Control Framework.

The objective of the audit was to examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.

The audit objective was to assess the design and implementation of the Safer Local Roads and Infrastructure Program (SLRIP).

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.

The objective of this audit was to examine the effectiveness of the design and early implementation of the National Soil Strategy and the supporting National Soil Action Plan.