This edition of audit insights focuses on efficiency in the public sector. Find out more about what we think efficiency looks like, why we think efficiency is important in ensuring that public sector agencies remain sustainable, and some examples from recently tabled audits of what we can learn from others.

The objective of the audit was to assess the effectiveness of the management by Defence and the DMO of the procurement of the modernised High Frequency communication capability for the ADF. The audit focussed on Phase 3A of the Project which commenced in the mid 1990's and involved the selection of the Prime Contractor; negotiation of the Prime Contract and the Network Operation and Support Contract; and the development and implementation of the Communication System.

The Auditor-General responded on Thursday 27 February 2020 to correspondence from Mr Andrew Giles MP dated 4 February 2020, requesting that the Auditor-General undertake a performance audit of the Urban Congestion Fund. The fund is administered by the Department of Infrastructure, Transport, Regional Development and Communications. The Auditor-General provided follow-up responses to Mr Giles MP on 24 July 2020 and 19 August 2020. 

The audit examined the effectiveness of DEEWR's administrative arrangements supporting the delivery of Indigenous childcare services through MACS and crèches, including the approaches DEEWR uses to monitor the achievement of the BBF sub-program objective.

In conducting the audit, the Australian National Audit Office (ANAO) reviewed three key areas:

• program administration—DEEWR's administrative systems and processes supporting the delivery of Indigenous childcare services through MACS and crèches and the broader BBF sub-program;
• management of service provider funding agreements—DEEWR's systems and processes for managing MACS and crèche service providers' funding agreements; and
• monitoring and reporting performance—the effectiveness of DEEWR's processes for monitoring the performance of service providers, and the achievement of the outputs and outcomes of the BBF sub-program.

The ANAO sought not to duplicate the work of DEEWR's Internal Audit function, and in doing so referred to the findings of the recent internal audit review of the CCSSP, where these were relevant and appropriate.

The Auditor-General responded on 20 March 2020 to correspondence from Senator Larissa Waters dated 25 February 2020, requesting that the Auditor-General consider the process followed in approving the Adani Carmichael Coal Mine and Rail Project when conducting the audit Referrals, assessments and approvals of controlled actions under the Environment Protection and Biodiversity Conservation Act 1999. 

The Performance Audit Services Group (PASG) volume of the ANAO Audit Manual applies to the performance audit activity performed by PASG in collaboration with the Systems Assurance and Data Analytics (SADA) group. Relevant policies and guidance from the PASG volume are also applied to assurance reviews performed by PASG. Policies and guidance in the PASG volume address the planning, execution and reporting stages of the performance audit process.

The Auditor-General responded on 25 May 2020 to correspondence from Senator Katy Gallagher dated 4 May 2020, requesting that the Auditor-General conduct an investigation to examine the effectiveness of the Commonwealth Government’s debt management given the significant and rapidly increasing Commonwealth government debt levels as a result of the COVID-19 pandemic. The Auditor-General provided a follow-up response to Senator Gallagher on 24 July 2020. 

The Auditor-General responded on 17 May 2021 to correspondence from Senator Sarah Hanson-Young dated 21 April 2021, requesting that the Auditor-General conduct an audit of the $40 million given to Fox Sports for the purpose of broadcasting women’s sport. 

The objective of this audit was to examine whether value for money is being delivered by the Australian Rail Track Corporation’s (ARTC’s) management of the Inland Rail pre‑construction program.

This report outlines the ANAO’s assessment of the internal controls of major entities, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase  of the financial statement audits of 23 major General Government Sector entities that represent some 95 per cent of total General Government Sector revenues and expenses.