This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2023. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of 243 Australian Government entities for the period ended 30 June 2023.

The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s identity verification arrangements for applicants in the Citizenship Program.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of the JobKeeper scheme.

The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts. This included assessing compliance with the Order and following up on the implementation of recommendations made in previous Senate Order audits.

The audit involved three components:

• an examination of a stratified random sample of 150 contracts listed as containing confidentiality provisions from material and small agencies across the Australian Government to determine whether confidentiality provisions were used and reported appropriately;
• an examination of all FMA Act agencies' calendar year 2009 contract listings, and ministers' letters of advice, to assess compliance with the requirements of the Order, and check reported instances of excluded contracts; and
• a follow-up of the implementation of previous audit recommendations relating to the administration of the Senate Order in four agencies. The selected agencies were the: Australian Agency for International Development (AusAID); Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA); Department of Agriculture, Fisheries and Forestry (DAFF); and the Federal Court of Australia (Federal Court). The selected agencies were audited in one of the ANAO's previous five audits of Senate Order compliance.

The objective of the audit was to assess the effectiveness of the administration of the Australian Business Register.

The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC’s) administration of the National Competitive Grants Program (NCGP).

The objective of this audit was to examine the efficiency and economy of the Department of Defence’s management of its general stores inventory.

The audit objective was to assess the effectiveness of the Department of Health’s and the Department of Human Services’ management and administration of the Child Dental Benefits Schedule.

The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.

The objective of the audit was to assess the effectiveness of Creative Australia’s fraud and corruption control arrangements.