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.

This report relates to the fourth audit of Financial Management and Accountability Act 1997 (FMA Act) agencies' compliance with the Order of the Senate for Departmental and Agency Contracts, (the Senate Order) to list, on the Internet, contract details for the reporting period 4 February 2002 to 3 February 2003. The audit was conducted in accordance with the Senate Order request for the Auditor-General to undertake twice-yearly examinations of agency contracts listed on the Internet, and to report whether there had been any inappropriate use of confidentiality provisions. The objectives of the audit were to assess agency performance in relation to compiling the Internet listings required by the Senate Order and the appropriateness of the use of confidentiality provisions in Commonwealth contracts.

The objectives of the audit were to:

• assist OGIT in the timely identification and correction of any deficiencies in the evaluation process;
• provide advice to the Parliament, the Government and other interested parties on the probity of the evaluation process; and
• test for adherence to legislative and other specified requirements, such as in industry development.

The objective of the audit was to assess the effectiveness of the administration of the Australian Prudential Regulation Authority (APRA) financial industry levies.

The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts. This included assessing compliance with the Order and following up on the implementation of recommendations made in previous Senate Order audits.

The audit involved three components:

• an examination of a stratified random sample of 150 contracts listed as containing confidentiality provisions from material and small agencies across the Australian Government to determine whether confidentiality provisions were used and reported appropriately;
• an examination of all FMA Act agencies' calendar year 2009 contract listings, and ministers' letters of advice, to assess compliance with the requirements of the Order, and check reported instances of excluded contracts; and
• a follow-up of the implementation of previous audit recommendations relating to the administration of the Senate Order in four agencies. The selected agencies were the: Australian Agency for International Development (AusAID); Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA); Department of Agriculture, Fisheries and Forestry (DAFF); and the Federal Court of Australia (Federal Court). The selected agencies were audited in one of the ANAO's previous five audits of Senate Order compliance.

This report complements the Interim Report on Key Financial Controls of Major Entities published in May 2025. 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 2025.

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 Defence's procurement and contract management for the provision of Garrison Support Services.

The audit objective was to assess the effectiveness of the Department of Defence’s arrangements for monitoring and reporting explosive ordnance and weapons security incidents.

The objective of the audit was to assess the effectiveness of the Australian Fisheries Management Authority’s administration of its Domestic Fishing Compliance Program.