The objective of the audit was to assess the effectiveness of the Department of the Environment and Energy's design and implementation of the Reef Trust.

The objective of this audit was to assess whether the award of funding under the Safer Communities Fund was effective and consistent with the Commonwealth Grant Rules and Guidelines.

This edition is targeted at those responsible for implementing internal policies and controls on the receipt of gifts, benefits and hospitality in Australian Government entities. 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.

The shared content volume of the ANAO Audit Manual applies to all assurance activity performed by the ANAO, including financial statements and performance auditing. The shared volume addresses key matters affecting compliance with the Auditor-General Act 1997 and other aspects of the ANAO’s legislative framework. It sets out the main requirements of the ANAO’s overall system of quality control in accordance with ASQC1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements.

The objectives of the audit were to:

• assess the effectiveness of the ongoing administration of the Australian Government’s campaign advertising framework; and
• assess the effectiveness of the selected entities’ administration in developing advertising campaigns and implementing key processes against the requirements of the campaign advertising framework applying at the time, and relevant legal and government policy requirements.

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 the effectiveness of the operations of the boards of four corporate Commonwealth entities in managing conflicts of interest.

The audit objective was to assess the effectiveness of the development and administration of the Fifth Community Pharmacy Agreement (5CPA), and the extent to which the 5CPA has met its objectives.

The objective of this audit was to assess the effectiveness of the Department of Defence’s design process and implementation to date of the Defence Export Strategy.

The ANAO’s performance audit program is one of the main assurance functions of the Auditor-General. The purpose of this information report was to provide analysis of 2023–24 performance audits.