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.

In April 2002, the ANAO tabled Audit Report No.40 2001-02 Corporate Governance in the Australian Broadcasting Corporation ( the 2002 audit). In August 2003, the ABC submitted a report to the Joint Committee of Public Accounts and Audit (JCPAA) on its progress in implementing the recommendations from the 2002 audit and the JCPAA report. This follow-up audit examined the ABC's implementation of recommendations from both reports, using the ABC's progress report as its base.

Welcome to the inaugural edition of the ANAO’s quarterly Audit Matters newsletter. The purpose of Audit Matters is to inform external audiences — primarily those working in Commonwealth entities — of updates on the ANAO’s work and provide insights on what we are seeing in the Australian Government sector.

Audit Matters complements the range of reports we table in the Parliament as well as our Insights products and events and seminars. I hope you find it useful and please forward it on to your colleagues, and encourage them to sign-up for future editions.

Carla Jago, Acting Deputy Auditor-General

The audit objective was to assess the effectiveness of the Department of Defence’s arrangements for monitoring and reporting explosive ordnance and weapons security incidents.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2008. It includes highlights and areas of focus for the coming year; a forward by the Auditor-General; an overview of the report; a report on performance; details about management and accountability, and the financial statement for the year.

The follow-up audit assessed the extent to which the Australian Taxation Office (ATO), Department of Health and Ageing (Health), and Medicare Australia had implemented the six recommendations from Audit Report No.47 2001–02, Administration of the 30 Per Cent Private Health Insurance Rebate. The audit also looked at: the implementation of some of the major suggestions for improvement in the original audit; and the current validity of some of the positive major findings from that audit. The audit found that the ATO, Health and Medicare Australia have acted upon the recommendations contained in Audit Report No.47 2001–02 and, overall, the administration of the Rebate is currently being undertaken effectively.

The ANAO responded to the emerging sector-wide risks for public administration by developing a strategy for a program of audits examining the delivery of the Australian Government’s COVID-19 pandemic response (COVID-19 audit strategy). The purpose of this information report was to summarise and consolidate the learnings from the audits and reviews conducted by the ANAO under the COVID-19 audit strategy.

In 2012–13, the ANAO pilot project to audit Key Performance Indicators(KPIs) was continued with the objective of conducting a review of framework developments, both in terms of the clarity of the policy and guidance issued by Finance and the performance of agencies in applying this policy and guidance, as a basis for implementing a future program of audits; and to further develop and test an audit methodology to address the practical challenges of assessing the appropriateness of KPIs, and their complete and accurate reporting.

Mr P.J. Barrett (AO) - Auditor-General for Australia, presented at the UN Results Based Management Seminar

The objectives of this follow-up audit were to:

• examine the ATO's implementation of the ten recommendations in The Australian Taxation Office's Management of its Relationship with Tax Practitioners (Audit Report No.19, 2002–03), having regard to any changed circumstances, or new administrative issues, affecting implementation of those recommendations; and
• identify scope for improvement in the ATO's management of its relationship with tax practitioners.

Follow up audits are recognised as an important element of the accountability processes of Commonwealth administration. Parliament looks to the Auditor General to report, from time to time, on the extent to which Commonwealth agencies have implemented recommendations of previous audit reports. Follow up audits keep Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.