This report complements the interim phase report published in June 2014 (Audit Report No.44 2013–14), and provides a summary of the final audit results of the audits of the financial statements of 251 Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The audit examined the efficiency and effectiveness of DEWRSBs administrative arrangements for the Work for the Dole Programme. The audit focused on the Community Work Coordinator tender assessment process, selection of projects, contract management arrangements and the mechanisms used for measuring the performance of the Programme against its objectives.

Tactical fighter operations (TFOs) form the basis of Australia's current military capability to ensure air superiority. Air superiority over the Australian territory and maritime approaches is an essential element in Australia's defence strategy. The audit objectives were to:

• assess whether the resources used to provide the F/A-18 tactical fighter force operational capability are managed cost-effectively; and
• identify areas for improvement in the coordination, planning and practices employed in administration of tactical fighter operations.

The audit reviewed the Australian Taxation Office's use of audit of individual taxpayers as part of its approach to encouraging taxpayer compliance. The objective of the audit was to examine the use of audit as an element of the compliance management function within the Individuals Non-Business line of the ATO.

The objective of the audit was to examine the effectiveness of the Department of Health and Ageing’s administration of New Directions. In this respect the ANAO considered whether:

• planning processes were developed to support the program’s objectives and rationale;
• implementation arrangements were clearly defined and aligned to the objectives of the program; and
• robust performance management arrangements had been established and were in use by the department.

The objective of the audit was to assess the effectiveness of the delivery of the first and second funding rounds of the Filling the Research Gap program by the Department of Agriculture.

The objective of the audit was to assess the effectiveness of the Department of Health and Ageing's support for improved access to integrated GP and primary healthcare services through its administration of the Primary Care Infrastructure Grants (PCIG) program.

The objective of the audit was to assess the effectiveness of FaHCSIA‘s performance of its lead agency role in coordinating whole-of-government commitments to closing the gap in Indigenous disadvantage.

The objective of the audit was to assess the effectiveness of the implementation and administration of the Small Business Superannuation Clearing House.

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 adequacy of Defence’s processes, including compliance with the Financial Management and Accountability Act 1997 (FMA Act), the Financial Management and Accountability Regulations 1997 (FMA Regulations), and relevant Commonwealth and Defence procurement requirements, to select the capability solution recommended to the Government to satisfy the requirements of AIR 8000 Phase 2.

The Defence Estate comprises the land, buildings and other facilities that Defence uses across Australia. These facilities are vital to achieving the Defence mission - to prevent or defeat the use of armed force against Australia and its interests. The Estate has a gross replacement value of $14.8 billion. Defence Estate Organisation's (DEO's) Facilities Operations (FACOPS) Program delivers general maintenance and minor new works to Defence facilities on a regional basis across the country. DEO's Estate Operations and Planning Branch and its nine Regional Estate Centres are responsible for the FACOPS Program. Resources available for the Program have been reduced in recent years. The total DEO budget for 2000-01, which includes funds for capital works, facilities operations and property management, is $2.6 billion. Of this total, the FACOPS Program has a cash allocation of $213 million and an additional $15.6 million for employee expenses associated with the Program's 283 staff. The objective of the audit was to assess the efficiency and effectiveness of selected Defence facilities operations, including tendering and contracting, with a view to adding value with practical recommendations for enhancing operations.

The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of EC measures and the implementation of the pilot of new drought reform measures.

The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for 2011.

The objective of the current audit was to assess the effectiveness of remediation arrangements put in place by Defence and the Defence Materiel Organisation (DMO) to resolve issues impacting on the achievement of the desired lightweight torpedo capability. It focuses on project management and contractual arrangements, and the progress made with platform integration and test and evaluation.

The Australian Prudential Regulation Authority (APRA) was established on 1 July 1998 as the prudential regulator of banks and other authorised deposit-taking institutions (ADIs), life insurance companies (including friendly societies), general insurance companies, superannuation funds and retirement savings accounts. ANAO's objectives for this audit were to assess the efficiency and effectiveness of APRA's prudential supervision of banks. Prudential supervision aims to protect depositors by ensuring that financial institutions adopt prudent risk management practices designed to ensure their continuing solvency and liquidity. APRA is a relatively new organisation, established in July 1998 and becoming responsible for prudential supervision of all ADIs from July 1999. ANAO concluded that there are steps APRA can take in a number of areas to improve its supervisory practices, including improving the administration of the ADI supervisory levy; strengthening its risk management approach; and maintaining closer adherence to international standards for prudential supervision issued by the Basle Committee on Banking Supervision. ANAO made five recommendations concerning administration of levies, risk-based supervision and supervision of cross-border banking. APRA agreed, or agreed with qualifications, to all recommendations, as well as agreeing with the overall audit conclusions.

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 objective of the audit was to assess the efficiency and effectiveness of the establishment, implementation and administration of the general component of the Local Jobs stream of the Jobs Fund, with a particular focus on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives.

The audit reviewed the operations of the Bureau of Meteorology. The Bureau's functions include the taking and recording of meteorological observations and other observations required for the purposes of meteorology; the forecasting of weather and of the state of the atmosphere; the issue of warnings of weather conditions likely to endanger life or property; the supply, publication and promotion of meteorological information; and cooperation with international meteorological agencies in relation to the functions just listed. The objectives of the audit were to:

• use national and international benchmarks to evaluate the Bureau's performance in terms of timeliness, cost and quality of weather services to meet the needs of clients; and
• assess how well the Bureau is placed in measuring its outputs/outcomes within the context of the Accrual Budgeting Framework.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Conference on 'Surviving the Year 2000 Computer Crisis' Canberra

The objective of the audit was to assess whether the Strategic Projects component of the Regional and Local Community Infrastructure Program has been effectively designed and administered.

The objective of the audit is to examine and report on the efficiency and effectiveness of AFP's administration and management of its overseas deployments. The audit specifically examines two deployments and focuses on strategic and operational planning and logistics. The audit examines a planned, long-term overseas deployment (as part of the Participating Police Force (PPF) within the Regional Assistance Mission to Solomon Islands (RAMSI)) and a crisis-driven deployment in response to a specific event (Disaster Victim Identification (DVI) assistance to Thailand following the Indian Ocean Tsunamis of 26 December 2004).

The objective of this audit was to assess AQIS's management of export certification. In particular, it addressed the systems, procedures, processes and resources used to: register premises and license exporters; monitor compliance with arrangements; and manage non-compliance. The audit focussed on regulatory activities for assuring that Australian exports meet food safety and quarantine requirements. The methodology involved an examination of each of the seven AQIS export programmes.

The objective of the audit was to assess the effectiveness of FaHCSIA’s administration of Communities for Children under the Family Support Program.

The objective of the audit was to assess the Australian Agency for International Development's (AusAid) planning for, and management of, the delivery of aid to East Timor. The audit examined Australia's emergency and humanitarian response following the crisis in East Timor in 1999; AusAID's post-crisis strategy for assisting East Timor; coordination with overseas donors; and financial contributions to multilateral reconstruction assistance. Australia's bilateral assistance, comprising shorter-term transitional assistance and medium-term development assistance, was also examined.

The objective of this follow-up audit was to assess whether Defence had taken appropriate action on recommendations made in the ANAO's 1995 audit report on Management Audit Branch (MAB), which is responsible for internal audit in Defence, and to assess whether the internal audit function in Defence could be improved.

This audit is one of a series of fraud control audits undertaken by the ANAO. The audit focussed on Centrelink's arrangements for the prevention, detection and treatment of incorrect payments to its customers. The objective of the audit was to assess whether Centrelink had implemented appropriate fraud control arrangements in line with the Fraud Control Policy of the Commonwealth.

The objective of the audit was to assess the extent to which FaHCSIA, DEEWR and DoHA seek to reduce service delivery risks posed by capacity constraints in Indigenous organisations.

The objective of the audit was to assess the adequacy and effectiveness of the AEC’s implementation of the recommendation made in ANAO Audit Report No. 28 2009–10 relating to the transport and storage of completed ballot papers.

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 how effectively FaHCSIA and DEEWR have undertaken their roles and responsibilities for specialist disability employment services under the current (third) CSTDA.

The objective of this audit was to assess the administration and implementation of the drought assistance measures. The audit focussed on EC, including prima facie EC, and key aspects of the additional drought assistance measures.

Simulators are devices that provide personnel with training and practice by reproducing the behaviour of operational equipment. Defence records indicate that since 1960 the Defence Organisation has spent about $1 billion on acquiring simulators for training purposes. Over the next five years Defence proposes to spend a further $1.1 billion on simulation. The objective of the audit was to assess whether Defence had developed appropriate policies to provide guidance to personnel in the acquisition and use of aerospace simulators and the effectiveness of its procedures in achieving best value for the Commonwealth in relation to aerospace simulators.

The objective of the audit was to assess the effectiveness of the Department of Health and Ageing’s administration of the GP Super Clinics program to support improved community access to integrated GP and primary health care services.

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.

As part of its 2001 inquiry into the recruitment and retention of Australian Defence Force (ADF) personnel, the Senate Foreign Affairs, Defence and Trade References Committee reviewed Defence's contract with Manpower Services (Australia) Pty Ltd for trialling the outsourcing of recruiting services to the ADF. In its subsequent report, the Committee commented that the original contractual arrangements deserved further scrutiny by the ANAO. The objective of the audit was to examine Defence's management of the contractual arrangements for the provision of recruiting services to the ADF. In examining the management of the contract, the ANAO looked at the evaluations conducted at the end of each contractual phase, roles and responsibilities associated with ADF recruiting, and Defence's monitoring of contractual performance and management of risks associated with ADF recruiting.

The objective of the audit was to form an opinion about DVA's management of the current and future demand for VHC services. To form an opinion, the Australian National Audit Office (ANAO) examined whether DVA:effectively planned the distribution of VHC resources; distributed VHC resources according to its planning; and monitored and evaluated how effectively it managed the demand for VHC services. To form an opinion against the audit objective, the ANAO interviewed DVA personnel, examined DVA documents, interviewed personnel at a selection of Agencies, Service Providers and stakeholders, and reviewed relevant literature.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2024. 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 2024. 

The objective of the audit was to assess the implementation and effectiveness of the enhanced grants administration requirements relating to the development and approval of new grant guidelines and revision of existing grant guidelines.

The objective of this audit was to determine whether Australian Government entities were implementing effective strategies to support increased Indigenous employment.

The audit examined ATSIS' implementation of recommendations from Audit Report No.39, 1998-1999 National Aboriginal Health Strategy - Delivery of Housing and Infrastructure to Aboriginal and Torres Strait Islander Communities (the previous audit). In addition to assessing ATSIS' progress in implementing the recommendations of the previous audit, this follow-up audit examined ATSIS' performance reporting of the NAHS program, and concluded that the current level of aggregation of performance reporting makes it difficult to identify the particular contribution that the NAHS Program makes in improving services to Indigenous communities.

The current audit has focussed on Stage 2 of the Scheme. Its objective was to assess whether ACIS is being administered effectively by DIISR and, as relevant, by Customs. In particular, the audit examined the department's arrangements for:

• assessing the eligibility of participants to receive duty credits;
• calculating duty credits accurately and adhering to the funding limits for the Scheme;
• checking the integrity of participants' claims, which are self-assessed;
• accounting for the duty credits transferred to and used at Customs; and
• measuring and reporting on the performance of ACIS.

The audit also followed up on whether the ANAO's previous recommendations have been addressed.

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 extent to which the disaster recovery work plans for Queensland and Victoria were prepared, and appropriate monitoring reports provided, in accordance with the relevant National Partnership Agreement (NPA).

The report summarises performance audit, financial statement audit and other related activities for the ANAO for the period July to December 2003. The key issues arising from performance audits tabled in this period are summarised against the ANAO themes. The report also summarises financial audits and other financial audit activities conducted by the ANAO during the period July to December 2003. It discusses significant issues such as the: consolidated financial statements and the final budget outcome; harmonisation of Australian Generally accepted accounting practices and Government Finance Statistics; adoption of International Financial Reporting Standards; timing for Financial Statements Preparation; and the audit of the CFS 2002-03.

The objective of this audit was to examine the effectiveness of DMO’s implementation of its Gate Review process for major Defence capital acquisition projects.

The objective of the audit was to assess the effectiveness of the Department of Human Services' (DHS) administration of the shopfront co-location of DHS services.

The objective of the audit was to assess the Commonwealth's administration of the grants component of the R&D Start program. Lessons for the new Commercial Ready program have been identified in the audit. Accordingly, recommendations arising from this audit are directed, when appropriate, to the Commercial Ready program. As most financial assistance is in the form of grants, the loans component of the program was excluded from the audit.

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 assess the administrative effectiveness of the Department of Education, Employment and Workplace Relations(DEEWR), Department of Human Services (DHS) partnership arrangement in supporting the delivery of employment programs.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the PA Congress 1997:'CPAs for Today and Tomorrow', Adelaide

The audit objective was to assess the Department of Defence’s progress in delivering Multi-Role Helicopters (MRH90 aircraft) to the ADF through AIR 9000 Phases 2, 4 and 6, within approved cost, schedule and performance parameters.

The Age Pension is a social security income support payment available to Australian residents and eligible Australians residing overseas who have reached Age Pension age and whose income and assets are under certain limits. In 1999-2000, approximately $14 billion was paid to approximately 1.7 million Age Pension recipients. Payment of Age Pension is made under the Social Security Law and in accordance with the Guide to the Social Security Law prepared by the Department of Family and Community Services (FaCS). FaCS has contracted Centrelink under a Business Partnership Agreement (BPA) to administer the payment of Age Pension to eligible customers. The objective of the audit was to assess the extent to which new claims for Age Pension had been assessed in compliance with the legislation and other relevant guidelines developed by Centrelink, and whether Centrelink employed appropriate mechanisms to help ensure such compliance. In particular, the ANAO sought evidence with respect to: payment at the right rate, from the right date, to the right person with the right product, for new claims assessed during the audit sample period (that is, in accordance with the working definition of accuracy within Centrelink); the accuracy of Centrelink?s own reporting on compliance, as reported to FaCS under the BPA; and the application of appropriate mechanisms to help ensure such compliance.

The objective was to examine whether the award of funding under the Supporting Reliable Energy Infrastructure Program was informed by an appropriate assessment process and sound advice that complied with the Commonwealth Grant Rules and Guidelines.

The objective of the audit was to assess the effectiveness of management of the procurement of a major, replacement capability for the Australian Defence Force (ADF) by the DMO, and Defence. The audit reviewed the initial capability requirements and approval process; analysed the acquisition agreements for elements of the project; and examined the interim through-life support arrangements being put in place to support the capability.

Physical Security Arrangements in Commonwealth Agencies, No.23 2002-2003 Protective security involves the total concept of information, personnel, physical, information technology and telecommunications security. The Commonwealth's Protective Security policy is outlined in the Protective Security Manual (PSM). It provides specific guidance to agencies on the protection of the Commonwealth's assets, personnel and clients from potential security threats. This audit evaluated the protective security policies and practices of seven Commonwealth agencies to determine whether they had established an appropriate physical security control framework based on the principles outlined in Part E of the Commonwealth's Protective Security Manual. The ANAO also examined whether agencies had considered the risks of, and developed an appropriate policy statement on, the physical security arrangements for employees who work from home.

The objective of the audit was to assess the effectiveness of Customs and Border Protection's performance in managing and coordinating enforcement operations against illegal foreign fishing in Australia's northern waters. The audit focused on Customs and Border Protection's role within the whole of government policy coordination framework; the effectiveness of its intelligence support for operational planning and policy and strategy development; its performance in planning, prioritising and administering effective enforcement operations; and its performance in measuring and reporting on the effectiveness of the program.

The audit objective was to assess the effectiveness of the implementation and administration of the AASC program by the ASC. The extent to which the ASC is able to determine that the program is achieving its objectives was also examined. Particular emphasis was given to the following areas:

• the implementation and the ongoing management of program; and
• the selection of sites and administration of grants funded under the program.

The elements of the Building a Healthy, Active Australia package undertaken by other agencies were not included in the scope of this audit.

The audit objectives were to assess the effectiveness of:

• selected agencies’ administration in developing advertising campaigns and implementing key processes against the requirements of the Australian Government’s campaign advertising framework, and other key legal and administrative requirements; and
• the ongoing administration of the campaign advertising framework.

This report complements the interim phase report published in August 2016, and 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.