Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
- Entities should consider the risk of expanded or varied program eligibility and assessment criteria, which could either disadvantage some applications or lead to an expansion in the program’s size, when designing a grant program to deliver election commitments.
- Entities should develop an evidence-based approach to program design by collecting relevant data to inform decision-making. Strategic advice should be provided to government on the relative merits of targeting locations when designing grant opportunities.
Performance audit (Auditor-General Report No. 38 of 2016–17)
Published: Tuesday 14 February 2017
Published
The objective of this audit was to assess whether appropriate steps were taken to protect the Commonwealth's interests and obtain value for money in respect to the $3.5 billion in Commonwealth funding committed to the NSW Government for the WestConnex project.
Entity
Department of Infrastructure and Regional Development; Infrastructure Australia
Contact
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- Mainstream funding agreements are a critical funding and performance mechanism for Closing the Gap and can be designed in partnership. This is demonstrated by federal funding agreements such as the Better and Fairer Schools Agreement and the Northern Territory Remote Aboriginal Investment Agreement, and by grant programs such as Connected Beginnings and First Nations Playgroups.
- Commonwealth officials are required to act in a manner that is consistent with the Public Service Act 1999, the Public Governance, Performance and Accountability Act 2013 and finance law. Commonwealth officials do not have discretion regarding the application of the mandatory provisions of the Commonwealth Grants Rules and Guidelines.
Performance audit (Auditor-General Report No. 3 of 2021–22)
Published: Thursday 9 September 2021
Published
The audit objective was to assess whether the Department of Health is effectively managing financial assistance under the Medical Research Future Fund.
Entity
Department of Health
Contact
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Speeches and papers
Published: Monday 25 October 2021
Published
The ANAO provided a case study to SAI Russia, as a follow-up to the Moscow Declaration SAI Russia is publishing a collection of case studies and best practices of strategic approach to public auditing. The case study was titled Using data analytics for risk-based performance audit planning.
Contact
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Speeches and papers
Published: Tuesday 15 March 2016
Published
Grant Hehir, Auditor-General for Australia, delivered a presentation titled A reflection of how far performance auditing has come from its roots in the 1970s to where we are today and where we are heading, at the IMPACT Conference in Brisbane on 15 March 2016.
IMPACT brings together Auditors-General, leaders, practitioners, industry experts and academics from across the globe to discuss the future of performance auditing in the public sector, share experiences and question current practices.
Performance audit (Auditor-General Report No. 5 of 1996–97)
Published: Thursday 29 August 1996
Published
The objective of the audit was to review AusAID's management of funding to Non-Government Organisations, to assess whether:
- the objectives of overseas development programs to be delivered by NGOs were clearly established;
- funding mechanisms for the delivery of aid programs by NGOs were clearly defined, consistently applied, and in compliance with the law; and
- whether AusAID could provide assurances that NGOs delivering development projects using Commonwealth monies are accountable for: proper expenditure of Commonwealth monies; the achievement of stated objectives; and the achievement of value for money.
The ANAO examined AusAID documentation on overseas development programs delivered by NGOs, looking particularly for clear objectives, performance measures, and evaluation mechanisms. Three levels of documentation were examined:
- government programs;
- grants schemes; and
- individual projects.
Entity
Australian Agency for International Development (AusAID)
- Potential applicants and other stakeholders may reasonably expect that program funding decisions will be made in a manner and on a basis consistent with the published program guidelines. While different conclusions as to which applications are most worthy of funding may legitimately be reached, it is important that the criteria being applied in reaching those conclusions be transparent to applicants, that applicants are afforded the opportunity to make their case against each of the criteria and that, for accountability purposes, the performance of competing applications against the criteria be appropriately recorded.
