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

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.

The aim of Insights: Audit Lessons (formerly Audit Insights) 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 Australian Government officials who are working in governance roles or who have responsibility for ensuring effective oversight and management of probity. Although it is based on audits of financial regulators, the lessons for managing probity risks can be applied across the public sector.

The objective of the audit was to examine the effectiveness of the Department of Defence’s planning, budgeting and implementation of an electronic health records solution for Defence personnel.

The objective of this audit was to assess the effectiveness of controls being implemented and/or developed by the National Disability Insurance Agency (NDIA) to ensure National Disability Insurance Scheme (NDIS) access decisions are consistent with legislative and other requirements.

The objective of the audit was to examine the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 and the enhanced Commonwealth performance framework.

The objective of this audit was to examine the effectiveness of the Department of Home Affairs' administration of the support arrangements designed to ensure that the Cape Class patrol boats are achieving contracted availability and performance requirements.

The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.

The aim of 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 is targeted at security, information communications technology (ICT) and human resources officials responsible for managing ICT system access and the offboarding process for employees and contractors separating from an entity.

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