The objective of the audit were to assess the extent to which agencies' performance management systems, strategies and plans are consistent with the strategic framework set out in the Managment Advisory Committee Report; provide assurance that the administration of performance managment is being implemented efficiently and effectively in accordance with better practice principles; provide assurance that performance linked remuneration reported in anual reports complies with the Department of Prime Minister and Cabinet Requirements for Annual Reports; and quantify the cost of performance linked remuneration, both performance bonuses and performance linked advancements (salary increments), across the APS.

The objective of the audit was to examine the investment of public funds by selected entities, including: compliance with relevant legislation, delegations and instructions; the value for money of investment strategies; and reporting of investment activities. Six entities were selected for audit, comprising three FMA Act agencies and three Commonwealth authorities. The six entities had aggregrate investments of $1.64 billion as at 30 June 2004 and realised investment earnings of some $80.4 million during 2003/04.

The objective of the audit was to report the results of the interim phase of the audit of the 2011-12 financial statements of major General Government Sector agencies.

The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 2nd Annual New Directions in Australian Auditing Accounting Standards Conference

The ANAO was invited to prepare a paper for an international conference on the role of supreme audit Institutions in combatting corruption for the advancement of transparency, public integrity, and good governance. The international conference formed part of the celebrations for the 30th anniversary of the establishment of the State Audit Office of Viet Nam and was held from 8-12 July 2024,

The objectives of the audit were to: assess whether financial delegations associated with the expenditure of public monies were determined, applied and managed in accordance with applicable legislation, Government policy and applicable internal controls; and identify better practices and recommend improvements as necessary to current practices.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2017. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013 (PGPA Act); the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule); the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s 2016–17 Portfolio Budget Statements (PBS) and the ANAO 2016–20 Corporate Plan and annual reporting requirements set out in other relevant legislation.

Welcome to the first edition of Audit Matters for 2026. This edition covers findings from the 2024–25 performance statements audit program, and our series of performance audits on compliance with domestic and international travel requirements. It also outlines key messages from our performance audit examining three outcome areas of the Closing the Gap national agreement — specifically, areas in schooling and early childhood development. You’ll also find updates on our latest insights product and on the development of our upcoming annual audit work program, including the future of the major projects report and auditing in the Defence space.

Across this work, a consistent theme continues to emerge: the importance of getting the basics right. In a constrained environment, our audits continue to identify gaps in foundational practices such as record keeping, procurement and grants administration. These are not new issues, but they remain central to effective public administration and to maintaining trust in the use of public resources, particularly with the public sector’s focus on delivery. Getting the basics right, and knowing that you are, is a key issue to keep an eye on.

Related to this is the importance of lawfulness as a core governance principle. Our audit work continues to highlight that compliance with legislative and policy frameworks is not simply procedural — it underpins integrity, accountability and public confidence in government institutions.

This edition of Audit Matters will be my last as I prepare to retire from the APS on 1 May. I have been privileged to enjoy an expansive career across the public sector — in particular with many outstanding colleagues at the ANAO and beyond — and I wish the next Deputy Auditor-General all the best. Carla Jago will act as Deputy Auditor-General while the Auditor-General makes arrangements to fill the position.

Rona Mellor PSM, Deputy Auditor-General

Mr Ian McPhee - Auditor-General for Australia, presented to the Australian Institute of Company Directors, in conjunction with the Institute of Internal Auditors Australia