Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
Performance audit (Auditor-General Report No. 1 of 2019–20)
Published: Thursday 4 July 2019
Published
The objective of this audit was to assess the effectiveness of the management of cyber security risks by three government business enterprises or corporate Commonwealth entities. The entities selected for audit are ASC Pty Ltd, the Australian Postal Corporation and the Reserve Bank of Australia.
Entity
ASC Pty Ltd; Australian Postal Corporation; Reserve Bank of Australia
Contact
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Annual report
Published: Wednesday 30 September 2015
Published
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2015. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and Other Non‑corporate Commonwealth Entities approved by the Joint Committee of Public Accounts and Audit in June 2015; the performance measures set out in the outcome and programs framework in the 2014–15 Portfolio Budget Statements; section 28 of the Auditor‑General Act 1997; and other annual reporting requirements set out in legislation.
Insights: Audit lessons
Published: Tuesday 20 June 2023
Published
This edition of Audit Insights is targeted at Australian Government officials who have responsibility for the management and reporting of executive remuneration. The aim of Audit Insights is to communicate lessons from our audit work to make it easier for people working within the Australian public sector to apply those lessons. It is drawn from audit reports tabled between 2019–20 and 2022–23.
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- There should be internal reporting on the adoption and use of AI within the organisation to senior management and the accountable authority.
- One of three core principles of the Commonwealth regulator performance framework is that regulatory activity is risk based and data driven. The value of a risk-based approach is that it helps regulators balance essential safeguards against the cost of regulation for both regulators and the regulated. The prioritisation of activity towards the greatest risks helps ensure that regulators are using limited resources effectively. This requires a good understanding of non-compliance risk based on data, evidence, analysis and evaluation. For the regulated, a risk-based approach helps ensure that regulatory burden is minimised while outcomes are still achieved.
- Decisions to change, or remove, contracted key performance indicators should be carefully considered, including having regard to the value for money considerations from the procurement process that led to the contract(s) being signed. This also applies where there have been significant changes in the nature of the services being obtained under a contract from the procurement opportunity offered to the market. It is inconsistent with the principles espoused in the Commonwealth Procurement Rules for entities to approach the market seeking particular services for the entity to then substantively change, or add to, those services after the successful tenderer has been selected.
- Contract variations should be undertaken through the process set out in the contract. The reasons for any variation should be clearly documented. Variations should not be used to address poor performance or serious underlying problems. The effect on original timeframes, deliverables and value for money should be assessed to form a judgment whether any proposed variations represent value for money having regard to the procurement process that resulted in the contract being entered into.
- Board committees should receive reporting that relates to the range of functions set out in their charters to ensure they can support the board in the way intended. This is critical for audit committees in performing their required functions under the Public Governance, Performance and Accountability Act 2013.
- Central agencies can contribute to improved public sector performance by modelling the adoption of better practice in their own execution of functions under the frameworks they administer, and in so doing promote better practice across the sector.
Performance audit (Auditor-General Report No. 22 of 1998–99)
Published: Tuesday 15 December 1998
Published
The audit reviewed six budget-funded agencies (Australian Customs Service, Australian Taxation Office, Centrelink, Department of Defence, Department of Education, Training and Youth Affairs, and Department of Immigration and Multicultural Affairs) and two off-budget entities (Airservices Australia and Reserve Bank of Australia). The ANAO also examined the Office for Government Online's (OGO, formerly the Office of Government Information Technology, or OGIT) whole-of-government coordination of the Commonwealth's Year 2000 efforts.
Entity
Australian Customs Service; Australian Taxation Office; Centrelink; Department of Defence; Department of Education, Training and Youth Affairs; Department of Immigration and Multicultural Affairs