The Auditor-General publishes an annual audit work program in July each year, which takes regard of the priorities of the Parliament as outlined in the Auditor-General Act. The purpose of the program is to inform the Parliament, government sector entities and the public of the audits we propose to deliver throughout the financial year. The program covers financial statement and performance audits, and other assurance activities.

The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) by selected entities.

The intent of performance statements audits is to drive improvements in the transparency and quality of entities’ performance reporting and, in turn, increase entities’ accountability to the Parliament and public.

The Auditor-General wrote to the Minister for Finance on 21 June 2024 to advise of the outcomes of the 2023–24 annual performance statements audit program, and a proposal for expanding the program of audits in 2024–25 and the following two financial years. The Minister for Finance responded on 2 July 2024 supporting the proposal. The Minister for Finance's full response is provided below.

The Auditor-General wrote to the Minister for Finance on 25 October 2022 to advise of the outcomes of the 2021–22 annual performance statements audit program, and a proposal for expanding the program of audits in 2022–23 and the following two financial years. The Minister for Finance responded on 16 January 2023 supporting the proposal. The Minister for Finance's full response is provided below.

The Auditor-General wrote to the Minister for Finance on 26 June 2023 to advise of the outcomes of the 2022–23 annual performance statements audit program, and a proposal for expanding the program of audits in 2023–24 and the following two financial years. The Minister for Finance responded on 18 July 2023 supporting the proposal. The Minister for Finance's full response is provided below.

This report examined the publication of financial statements and audit reports in the hardcopy and website forms of the annual reports of 117 Commonwealth reporting entities. The audit objective was to determine whether the published financial statements and audit reports agreed in all respects with those that had been certified by the chief-executive or governing body (as appropriate) and the Auditor-General or his delegate. In all but two instances, the reporting period covered was the year ended 30 June 2002.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of annual compliance arrangements with large corporate taxpayers.

Mr Mr Ian McPhee - Auditor-General for Australia, presented at the Institute of Public Administration Australia (ACT Division)