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 Auditor-General responded on 22 November 2019 to correspondence from Senator Katy Gallagher dated 25 October 2019, requesting that the Auditor-General conduct an investigation to examine government spending on external contractors and consultants. 

The audit objective was to assess the departments of Health and Human Services’ administration, including oversight and monitoring arrangements, for the Indemnity Insurance Fund.

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 this audit was to examine whether procurements of office furniture have been consistent with the Commonwealth Procurement Rules and are achieved value for money.

The Australian National Audit Office Enterprise Agreement 2024–2027 was approved by the Fair Work Commission (FWC) on 22 March 2024 and operates from 29 March 2024. The agreement will nominally expire on 28 February 2027. The signatories page of this agreement is available on the FWC website.

This report updates the ANAO's assessment of audit findings relating to major entity internal control structures, including governance arrangements, information systems and control procedures through to March 2004. The findings summarised in this report arise from the interim phase of the financial statement audits of major Australian Government entities for 2003/2004. Examinations of such findings are designed to assess the reliance that can be placed on control structures to produce complete, accurate and valid information for financial reporting purposes.

The consolidated financial statements (CFS) present whole-of-government financial results inclusive of all Australian Government–controlled entities. Also presented are the financial statements of the general government sector (GGS) and disaggregated information on each of the sectors of government.

The Auditor-General is assisted by the Australian National Audit Office (ANAO) in delivering against the mandate established by the Auditor-General Act 1997. Under the Act, the ANAO consists of the Auditor-General and staff.

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.