The objective of this audit was to assess the effectiveness of the Australian Energy Regulator’s regulation of energy markets.

The objective of the audit was to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The objective of the audit was to examine the effectiveness of the Department of Defence’s administration of contractual obligations to maximise Australian industry participation.

The objective of the audit was to assess the effectiveness to date of the Department of Defence’s implementation of its Pathway to Change — Evolving Defence Culture 2017–2022 cultural reform strategy.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2023. 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 2022–23 and in the ANAO Corporate Plan 2022–23; and annual reporting requirements set out in other relevant legislation.

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.

The objective of the audit was to assess whether Services Australia had effectively managed risks related to the rapid preparation for and delivery of COVID-19 economic response measures.

The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.

The objective of this audit was to examine the effectiveness of the Department of Defence's administration of contractual obligations relating to the Defence Industry Security Program.

The audit objective was to assess the effectiveness and efficiency of the management of threatened species and ecological communities under the Environment Protection and Biodiversity Conservation Act 1999.

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 this audit was to examine the efficiency and economy of the Department of Defence’s management of its general stores inventory.

The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2022. 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 2021–22 and the ANAO Corporate Plan 2021–22; and annual reporting requirements set out in other relevant legislation.

The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.

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

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 assess whether the Australian Bureau of Statistics (ABS) is effectively preparing for the 2021 Census.

The objective of the audit was to assess the effectiveness of the Department of Defence’s preparations for the introduction of the Joint Strike Fighter into Australian service and its subsequent sustainment. 

The audit objective was to assess the effectiveness of the Department of Industry, Innovation and Science in administering the low emission technologies for fossil fuels (LETFF) program.

The objective of the audit was to assess whether the Australian Taxation Office has effective arrangements in place to support the adoption of Artificial Intelligence.

The audit objective was to examine the effectiveness of the Australian Taxation Office's monitoring and implementation of recommendations about its administration made by the ANAO and parliamentary committees

The audit objective was to examine whether the Department of Defence implemented a selection of agreed parliamentary committee recommendations and ANAO performance audit recommendations.

The objective of the audit was to assess whether the Office of the Registrar of Indigenous Corporations (ORIC) supports good governance in Indigenous corporations consistent with the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI).

The objective of this audit was to assess the effectiveness of the Department of Finance and selected entities’ implementation of the Australian Government’s campaign advertising framework.

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 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 the audit was to assess the effectiveness of the Australian Taxation Office in achieving revenue commitments established under specific Budget-funded compliance measures.

The objective of this audit was to assess the effectiveness of the design and award of funding for Round 6 of the Mobile Black Spot Program.

The objective of this audit was to assess whether the National Disability Insurance Agency (NDIA) is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The objective of the audit was to examine the effectiveness of planning and delivery of the security upgrade capital works program at Parliament House by the Department of Parliamentary Services.

The objective of this audit was to examine whether value for money is being delivered by the Australian Rail Track Corporation’s (ARTC’s) management of the Inland Rail pre‑construction program.

The objective of this audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.

The objective of the audit was to assess the effectiveness of the National Health and Medical Research Council’s fraud control arrangements.

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

The ANAO responded to the emerging sector-wide risks for public administration by developing a strategy for a program of audits examining the delivery of the Australian Government’s COVID-19 pandemic response (COVID-19 audit strategy). The purpose of this information report was to summarise and consolidate the learnings from the audits and reviews conducted by the ANAO under the COVID-19 audit strategy.

The objective of this audit was to assess whether the National Disability Insurance Agency has appropriate controls to ensure supports in participant plans are ‘reasonable and necessary’.

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 ANAO Corporate Plan 2018–19 is the ANAO's key strategic planning document. It guides our operating environment and sets out how we will deliver on our purpose. The corporate plan is complemented by the annual audit work program which reflects the ANAO's audit strategy and deliverables for the coming year.

The aim of Insights: Audit Lessons 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 risk practitioners and officials responsible for government operations, projects, programs, services and regulatory activities. It would also be useful for accountable authorities, their senior executives and audit and risk committees.

The objective of the audit was to assess the effectiveness of Services Australia’s management of the privacy of client information.

The objective of this audit is to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The objective of the audit was to assess the effectiveness of the Department of Health and Aged Care’s fraud control arrangements, with a specific focus on the Indigenous Australians’ Health Programme.

The objective of the audit was to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.

The objective of this information report is to provide transparency and insights on the governing boards of Commonwealth entities and companies and the membership of these boards.

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 at 30 June each year, and is undertaken at the request of JCPAA.

The audit objective was to examine the effectiveness of the Department of Defence’s administration of the Integrated Investment Program since 2016.

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

The audit objective was to examine Defence’s administration of Materiel Sustainment Agreements (MSAs) and the contribution made by MSAs to the effective sustainment of specialist military equipment.

The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.

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 audit objectives were to establish whether Comcare took an effective leadership role in helping to manage the cost of occupational stress to the Commonwealth; and whether agency management of occupational stress was efficient and effective. The ANAO criteria for the audit focused on how well Comcare understood the impact of occupational stress across APS employment, and supported agencies in their management of the disability. They also dealt with how well agencies understood and measured the impact of stress, and planned for its prevention or minimisation.

The audit objective was to assess the effectiveness of the Australian Taxation Office's processes for estimating and monitoring the costs, savings and benefits associated with the Reinventing the ATO program.

The audit reviewed the retention of military personnel that are managed by the Australian Defence Force which comprises the three Services. The objective of the audit was to review the management of personnel retention within the ADF with a view to evaluating the measures Defence has in place to monitor and control the flow of trained personnel from the Services

The objective of the audit was to determine the extent to which the new employment services market had been implemented effectively and efficiently in accordance with announced Government policy and timeframe.

The objective of the ANAO audit was to identify possible areas for improvement in the Australian Defence Force's management of its Reserve forces. The audit focused on major aspects of the Reserves including roles and tasks, force structure, capability, training, individual readiness, equipment, facilities, recruitment, retention, conditions of service and administration. The audit covered the Australian Naval Reserve, the Australian Army Reserve and the Royal Australian Air Force Reserve. However, due to its size and cost, the Army Reserve was a major focus of the audit activity.

The objective of this audit was to examine whether Australian Wool Innovation (AWI) is effectively meeting the requirements of the Statutory Funding Agreement (SFA).

The objectives of the audit were to examine the benefits of diversity management in the APS and review the progress made towards equity in employment in the APS, including the EEO Program. It included:

• an assessment of the progress towards achieving equity across the APS and by individual agencies;
• an assessment of the quality of agency EEO programs;
• an assessment of the role of the PSMPC in approving agency EEO programs and monitoring trends across the service;
• a consideration of legal obligations and agencies compliance with these; and
• the possible risks to, and opportunities for, equity under the WRA.

The audit concentrated on evidence of overall progress, the relative performance of individual agencies, and the examination of observed and underlying trends.

The objective of the performance audit was to assess the administrative effectiveness of DIMA's business entry program against the background of the Business and Temporary Entry program objective, with particular regard to whether:

• the existing performance management mechanisms and compliance monitoring strategies support the achievement of program outcomes and outputs;
• the quality of decision-making;
• business processes facilitate prompt visa decision-making consistent with program objectives; and
• decision-making support mechanisms promote robust and timely decision-making.

This audit followed up the ANAO's 2000 performance audit report on retention of military personnel (Audit Report No.35 1999-2000 Retention of Military Personnel), which focused on examining whether ADF personnel management practices to retain personnel were commensurate with the cost of recruiting and training new personnel, or whether more cost- effective steps could be taken to reduce the separation rates of desirable personnel. The objective of the follow-up audit was to assess Defence's implementation of recommendations made in the original audit report and their effectiveness in helping Defence control the flow of trained personnel from the Services.