The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Commonwealth entities, and the Consolidated Financial Statements of the Australian Government, to provide Parliament an independent examination of the financial accounting and reporting of public sector entities. This report focuses on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2015–16 financial statements audits of 21 departments and other major General Government Sector (GGS) entities. These entities contribute 95 per cent of GGS revenues and expenses.

The main objectives of the audit were to examine and form an opinion on:

• the efficiency, economy and administrative effectiveness with which the Commonwealth planned and coordinated implementation of the gun buy-back scheme;
• the management of firearms surrender and destruction in the Australian Capital Territory by the Australian Federal Police; and
• the management of the competitive tendering process for the national public education campaign.

Audit criteria were developed which examined program policy and planning, coordination with and payment of funds to the States.

The purpose of the audit was to examine the efficiency, effectiveness and accountability of the Therapeutic Goods Administration's performance in evaluating and approving prescription drugs for public use. In particular the audit focused on analysing elements of the regulatory process associated with the evaluation of prescription drugs. In this context the audit reviewed the administrative operations performed within the Department's Drug Safety and Evaluation Branch, the Australian Drug Evaluation Committee and the Business and Services Branch of the TGA, rather than any processes preceding or succeeding those activities.

The objective of the audit was to assess key aspects of the Australian Taxation Office's administration of the PAYE system in relation to employers' remittances and to identify opportunities for improvement. The audit focussed on four areas:

• remittance monitoring, especially managing late remittances;
• follow-up action for end of year reconciliation, including discrepancies;
• handling compliance intelligence gained from the public; and
• ATO compliance projects.

The objective of the audit was to assess whether the Office of the Registrar of Indigenous Corporations (ORIC) supports good governance in Indigenous corporations consistent with the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI).

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the Major Projects Report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year, and is undertaken at the request of the Joint Committee of Public Accounts and Audit.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the major projects report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year, and is undertaken at the request of the Joint Committee of Public Accounts and Audit.

This audit would assess the effectiveness of the Department of Finance’s administration of the governance and accountability framework for Government Business Enterprises (GBE), including its support and advice to the Minister for Finance, who is a GBE shareholder minister. The audit may also review entities’ implementation of framework requirements and expectations set out in the GBE guidelines.

A GBE is a Commonwealth entity or Commonwealth company that is prescribed pursuant to the Public Governance, Performance and Accountability Act 2013 and related Public Governance, Performance and Accountability Rule 2014. Nine GBEs have been prescribed. Two GBEs are corporate Commonwealth entities: Australian Postal Corporation; and Defence Housing Australia. Seven GBEs are Commonwealth companies: ASC Pty Limited; Australian Naval Infrastructure Pty Ltd; Australian Rail Track Corporation Limited; National Intermodal Corporation Limited; NBN Co Limited; Snowy Hydro Limited; and WSA Co Limited. The Department of Finance provides advice to the Australian Government relating to its GBEs and other commercial entities.

The objective of this information report is to provide transparency and insights regarding the Australian Government’s budget position and its fiscal outcomes from 2003-04 to 2022-23, using publicly available data. This information report is neither an audit nor an assurance review and will present no conclusions or opinions.

The Department of the Treasury, the Department of Finance and the Parliamentary Budget Office are entities that may be consulted during the reporting phase of this report.

The draft annual audit work program for 2025–26 containing potential performance audit coverage for the 2025–26 financial year was published on the ANAO website for public review and comment between 17 March 2025 and 11 April 2025.

Once all feedback has been reviewed and the Auditor-General has finalised the Annual Audit Work Program 2025–26, it will be published on the ANAO website.