{
  "entity_id": "O-000908",
  "folder": "Australian-National-Audit-Office",
  "name": "Australian National Audit Office",
  "type": "Non-corporate Commonwealth Entity",
  "jurisdiction": "Commonwealth",
  "portfolio": "Prime Minister and Cabinet",
  "website": "http://www.anao.gov.au",
  "data_status": "rich",
  "completeness": {
    "has_strategy_brief": true,
    "has_strategy_structured": true,
    "has_vision": false,
    "has_kpi_targets": true,
    "has_kpi_results": true,
    "has_strategy_overview": true,
    "has_legislation_text": true,
    "has_legislation_structured": true,
    "has_global_initiatives_text": true,
    "has_ideas": true,
    "has_artifacts": true,
    "n_ideas": 8,
    "n_legislation": 3,
    "n_artifacts": 14,
    "n_kpi_targets": 5,
    "n_kpi_results": 5,
    "n_outcomes": 1,
    "verified_own_data": true
  },
  "strategy_profile": {
    "status": "published",
    "confidence": "high",
    "summary": "To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive, and the public. [CP p.10]",
    "official_site_url": "http://www.anao.gov.au",
    "source_documents": [
      {
        "type": "annual_report",
        "title": "Download report (PDF)",
        "url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "period": "2024-25",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "Download report (PDF)",
        "url": "https://www.anao.gov.au/sites/default/files/2024-09/ANAO_Annual_Report_2023-2024-2_0.pdf",
        "period": "2023-24",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "Download annual report (PDF)",
        "url": "https://www.anao.gov.au/sites/default/files/2023-08/ANAO_Annual_Report_2022-2023.pdf",
        "period": "2022-23",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "Download annual report (PDF)",
        "url": "https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf",
        "period": "2021-22",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "Download annual report (PDF)",
        "url": "https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf",
        "period": "2020-21",
        "confidence": "high"
      },
      {
        "type": "corporate_plan",
        "title": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "period": "2023-24",
        "confidence": "high"
      },
      {
        "type": "corporate_plan",
        "title": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf",
        "url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf",
        "period": "2022-23",
        "confidence": "high"
      },
      {
        "type": "corporate_plan",
        "title": "https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf",
        "url": "https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf",
        "period": "2021-22",
        "confidence": "high"
      },
      {
        "type": "strategie",
        "title": "Download Strategy on a Page",
        "url": "http://www.anao.gov.au/sites/default/files/2025-07/ANAO_Strategy_on_a_Page_2025-26.pdf",
        "period": "2025-26",
        "confidence": "medium"
      }
    ],
    "purpose": {
      "text": "To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive, and the public. [CP p.10]",
      "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
      "source_page": 10,
      "source_deep_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10"
    },
    "vision": null,
    "strategic_priorities": [
      {
        "title": "Impact where it matters — keeping our purpose at the heart of all we do, and ensuring our work supports the Parliament a",
        "description": "Impact where it matters — keeping our purpose at the heart of all we do, and ensuring our work supports the Parliament and contributes to meaningful improvement across the public sector.",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null,
        "source_deep_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf"
      },
      {
        "title": "Performance through innovation — focusing on how we improve by embracing change, using data and technology wisely, and f",
        "description": "Performance through innovation — focusing on how we improve by embracing change, using data and technology wisely, and finding smarter ways to deliver high-quality audit work.",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null,
        "source_deep_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf"
      },
      {
        "title": "Inspire and develop our people — recognising that everything we achieve depends on the capability, diversity and wellbei",
        "description": "Inspire and develop our people — recognising that everything we achieve depends on the capability, diversity and wellbeing of our workforce.",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null,
        "source_deep_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf"
      }
    ],
    "values": [
      {
        "name": "integrity",
        "description": "",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null
      },
      {
        "name": "excellence",
        "description": "",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null
      },
      {
        "name": "respect",
        "description": "",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null
      }
    ],
    "outcomes": [
      {
        "name": "Improve public sector performance and accountability",
        "description": "Through independent reporting on Australian Government administration to Parliament, the Executive, and the public.",
        "activities": [
          "Auditing the annual financial statements of Commonwealth entities",
          "Conducting performance audits and assurance reviews",
          "Auditing the annual performance statements and performance measures of Commonwealth entities",
          "Providing other audit services as required by other legislation or allowed under section 20 of the Act"
        ],
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": 10,
        "source_deep_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10"
      }
    ],
    "performance_measures": [
      {
        "code": "",
        "measure": "Percentage of audit reports issued",
        "target": "100%",
        "latest_result": "82.05%",
        "status": "Not met",
        "target_source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "target_source_page": null,
        "result_source_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "result_source_page": null
      },
      {
        "code": "",
        "measure": "Percentage of mandated financial statements audit reports issued in time to meet entity annual reporting timeframes",
        "target": "85%",
        "latest_result": "82.05%",
        "status": "Not met",
        "target_source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "target_source_page": null,
        "result_source_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "result_source_page": null
      },
      {
        "code": "",
        "measure": "Average cost of a financial statements audit does not increase from the prior year",
        "target": "0%",
        "latest_result": "82.05%",
        "status": "Not met",
        "target_source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "target_source_page": null,
        "result_source_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "result_source_page": null
      },
      {
        "code": "",
        "measure": "Percentage of moderate or significant findings from mandated financial statements audit reports agreed to by audited entities",
        "target": "90%",
        "latest_result": "82.05%",
        "status": "Not met",
        "target_source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "target_source_page": null,
        "result_source_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "result_source_page": null
      },
      {
        "code": "",
        "measure": "Percentage of moderate or significant findings that are addressed by mandated audited entities within 24 months of reporting",
        "target": "90%",
        "latest_result": "82.05%",
        "status": "Not met",
        "target_source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "target_source_page": null,
        "result_source_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "result_source_page": null
      }
    ],
    "document_alignment_terms": {
      "must_support": [
        "To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive, and the public. [CP p.10",
        "Impact where it matters — keeping our purpose at the heart of all we do, and ensuring our work supports the Parliament and contributes to meaningful improvement across the public sector.",
        "Performance through innovation — focusing on how we improve by embracing change, using data and technology wisely, and finding smarter ways to deliver high-quality audit work.",
        "Inspire and develop our people — recognising that everything we achieve depends on the capability, diversity and wellbeing of our workforce."
      ],
      "watch_terms": [
        "Percentage of audit reports issued",
        "Percentage of mandated financial statements audit reports issued in time to meet entity annual reporting timeframes",
        "Average cost of a financial statements audit does not increase from the prior year",
        "Percentage of moderate or significant findings from mandated financial statements audit reports agreed to by audited entities",
        "Percentage of moderate or significant findings that are addressed by mandated audited entities within 24 months of reporting"
      ],
      "avoid_claiming_without_evidence": []
    },
    "review_note": ""
  },
  "strategy_brief_md": "# Australian National Audit Office — Strategy Brief\n\n**Reporting period**: 2024-25\n**Corporate plan in force**: 2025-26\n**Annual Report**: [2024-25](https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf)\n**Corporate Plan**: [2025-26](https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf)\n\n## Our purpose / purposes\n\n> To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive, and the public. [CP p.10](https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10) [[CP p.10](https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10)(https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10)]\n\n## How we deliver\n\n> The ANAO delivers its purpose under the Auditor-General’s mandate in accordance with the Auditor-General Act 1997, the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Service Act 1999. [CP p.10](https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10) [[CP p.10](https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10)(https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10)]\n\n## Government priorities for this department\n\n- Impact where it matters — keeping our purpose at the heart of all we do, and ensuring our work supports the Parliament and contributes to meaningful improvement across the public sector.\n- Performance through innovation — focusing on how we improve by embracing change, using data and technology wisely, and finding smarter ways to deliver high-quality audit work.\n- Inspire and develop our people — recognising that everything we achieve depends on the capability, diversity and wellbeing of our workforce.\n\n## Outcomes\n\n### Improve public sector performance and accountability\nThrough independent reporting on Australian Government administration to Parliament, the Executive, and the public. [[CP p.10](https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10)(https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10)]\n\n**Key activities:**\n- Auditing the annual financial statements of Commonwealth entities\n- Conducting performance audits and assurance reviews\n- Auditing the annual performance statements and performance measures of Commonwealth entities\n- Providing other audit services as required by other legislation or allowed under section 20 of the Act\n\n## Values and principles\n\n_ANAO Integrity Framework 2024–25_\n\n- integrity\n- excellence\n- respect\n\n## What they will measure themselves on this year (targets from 2025-26 corporate plan)\n\n| Code | Measure | Target | Source |\n|---|---|---|---|\n|  | Percentage of audit reports issued | 100% |  |\n|  | Percentage of mandated financial statements audit reports issued in time to meet entity annual reporting timeframes | 85% |  |\n|  | Average cost of a financial statements audit does not increase from the prior year | 0% |  |\n|  | Percentage of moderate or significant findings from mandated financial statements audit reports agreed to by audited entities | 90% |  |\n|  | Percentage of moderate or significant findings that are addressed by mandated audited entities within 24 months of reporting | 90% |  |\n\n## How they performed last year (results from 2024-25 annual report)\n\n| Code | Measure | Result | Status | Source |\n|---|---|---|---|---|\n|  | Percentage of mandated financial statements audit reports issued as required | 100% | Achieved |  |\n|  | Percentage of mandated financial statements audit reports issued in time to meet entity annual reporting timeframes | 80.33% | Not met |  |\n|  | Average cost of a financial statements audit does not increase from the prior year | 5.86% | Not met |  |\n|  | Percentage of moderate or significant findings from mandated financial statements audit reports agreed to by audited entities | 100% | Achieved |  |\n|  | Percentage of moderate or significant findings that are addressed by mandated audited entities within 24 months of reporting | 82.05% | Not met |  |",
  "strategy_overview_evidence_md": null,
  "internal_strategy_evidence_md": "# Australian National Audit Office - Strategy, Performance, and Operating Profile\n\n**Generated at**: 2026-05-09T21:52:40.991960+00:00\n**Entity ID**: O-000908\n**Entity type**: Non-corporate Commonwealth Entity\n**Jurisdiction**: Commonwealth\n**Portfolio**: Prime Minister and Cabinet\n**Website**: http://www.anao.gov.au\n\n> Draft generated from scraped source material. Treat this as an evidence pack for editorial review, not a final judgement.\n\n## Source Coverage\n\n| Source type | Count |\n|---|---:|\n| annual-reports | 5 |\n| corporate-plans | 3 |\n| global-intelligence | 3 |\n| other-pdfs | 4 |\n| pages | 20 |\n| reviews | 1 |\n| strategies | 1 |\n\n## Executive Readout\n\n### Purpose\n\n- [Page 5]\nContents\nForeword iii\nStatement of preparation iii\nAbout us 1\nOur purpose 1\nOur portfolio 1\nOur work 2\nOur people and locations 3\nOur values and principles 6\nOur objectives 7\nOur operating environment 8\nPartnering for better outcomes 8\nResponding to COVID‑19 8\nChanging global markets 9\nTechnology and innovation 10\nClimate resilience 10\nOur strategic priorities 11\nSupporting our primary industries 12\nImproving how we regulate 12\nStrengthening biosecurity 13\nProtecting our environment and heritage 13\nManaging water and waste 14\nEnhancing our capabilities 15\nPeople, culture and leadership 16\nPartnerships and stakeholder engagement 17\nCross‑cutting science, innovation and research 19\nTechnology and digital transformation 19\nRegulatory maturity 20\nManaging risk 21\nStrategic risks 21\nRisk mitigation strategies 22\nBuilding a positive risk culture 23\nOur performance measures 24\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n- [pages 36,37,38]\nt with the business objectives of all organisations\ninvolved.\n Documented links between the proposed project and the\n1.6 Does the project align with entity’s policy, environment and strategy.\ngovernment policy and initiatives,\nthe broad environment of the entity\nand the entity’s strategic objectives?\n Documented commitment from top management and, where\n1.7 Is the governance framework fit for appropriate, minister(s) and a clear understanding of their\nthe purpose? continuing roles in achieving successful outcomes.\n  Source: `other-pdfs/RMG-106R.pdf (https://www.finance.gov.au/sites/default/files/2019-10/RMG-106R.pdf)`\n- Measure Increase in the proportion of farmers who are actively planning for business risk, including\ndrought, and have confidence in their ability to achieve desired outcomes on their farm.\n(Effectiveness)\nTarget 2021–22 2022–23 2023–24 2024–25\n>75% of farmers have a farm plan with As for 2021–22 As for 2021–22 As for 2021–22\nbusiness objectives.\n>75% of farmers have a farm plan with As for 2021–22 As for 2021–22 As for 2021–22\nstrategies for dealing with drought and\nother risks that could affect their farm.\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n- [Page 5]\nContents\nForeword iii\nStatement of preparation iii\nAbout us 1\nOur purpose 1\nOur objectives 1\nOur key activities 3\nOur operating context 4\nOperating environment 4\nEnhancing our capabilities 6\nRisk oversight and management 10\nCooperating with others 12\nOur performance framework 13\nRegulator performance reporting 13\nPerformance measures and targets 14\nAppendix A: Alignment of performance measures 29\nAppendix B: Our people and locations 33\nTables\nTable 1 Strategic risks 11\nTable A1 Summary of changes to performance information 29\nTable A2 Alignment between Portfolio Budget Statements 2022–23,\nobjectives and key activities 32\nFigures\nFigure 1 Our purpose, objectives, connections and values 2\nFigure 2 How the elements of our corporate plan integrate 3\nFigure B1 Snapshot of our people, at 31 December 2022 33\nMaps\nMap B1 Our locations, at 31 December 2022 34\n  Source: `corporate-plans/2022-23.pdf (https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf)`\n\n### Role and Functions\n\n- List of requirements\nPGPA Rule Description Requirement Page\nreference\n17AD(g) Letter of transmittal\n17AI A copy of the letter of transmittal signed and dated Mandatory iii\nby accountable authority on date final text\napproved, with statement that the report has been\nprepared in accordance with section 46 of the\nPublic Governance, Performance and\nAccountability Act 2013 (PGPA Act) and any\nenabling legislation that specifies additional\nrequirements in relation to the annual report\n17AD(h) Aids to access\n17AJ(a) Table of contents Mandatory v\n17AJ(b) Alphabetical index Mandatory 129\n17AJ(c) Abbreviations and acronyms Mandatory 121\n17AJ(d) List of requirements Mandatory 123\n17AJ(e) Details of contact officer Mandatory iv\n17AJ(f) Entity’s website address Mandatory iv\n17AJ(g) Electronic address of report Mandatory iv\n17AD(a) Review by accountable authority\n  Source: `annual-reports/2020-21.pdf (https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf)`\n- Mandatory 129\n17AJ(c) Glossary of abbreviations and acronyms Mandatory 120\n17AJ(d) List of requirements Mandatory 122\n17AJ(e) Details of contact officer Mandatory iv\n17AJ(f) Entity’s website address Mandatory iv\n17AJ(g) Electronic address of report Mandatory iv\n17AD(a) Review by accountable authority\n17AD(a) A review by the accountable authority of the Mandatory 1, 17\nentity\n17AD(b) Overview of the entity\n17AE(1)(a)(i) A description of the role and functions of the Mandatory 6\nentity\n17AE(1)(a)(ii) A description of the organisational structure of Mandatory 7, 8\nthe entity\n17AE(1)(a)(iii) A description of the outcomes and programs Mandatory iv, 7, 17\nadministered by the entity\n17AE(1)(a)(iv) A description of the purposes of the entity as Mandatory 6, 7\nincluded in corporate plan\n17AE(1)(aa)(i) Name of the accountable authority or each Mandatory iv, 17\nmember of the accountable authority\n  Source: `annual-reports/2021-22.pdf (https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf)`\n- [Page 129]\nList of requirements\nPGPA Rule Description Requirement Page\nreference\n17AE(2) Where the outcomes and programs If applicable, N/A\nadministered by the entity differ from any mandatory\nportfolio budget statement, portfolio additional\nestimates statements or other portfolio\nestimates statements that were prepared for\nthe entity for the period, include details of\nvariation and reasons for change\n17AD(c) Report on the performance of the entity\nAnnual performance statements\n17AD(c)(i) 16F Annual performance statements in accordance Mandatory 17\nwith paragraph 39(1)(b) of the PGPA Act and\nsection 16F of the PGPA Rule\n17AD(c)(ii) Report on financial performance\n17AF(1)(a) A discussion and analysis of the entity’s Mandatory 44\nfinancial performance\n17AF(1)(b) A table summarising the total resources and Mandatory 46\ntotal payments of the entity\n  Source: `annual-reports/2021-22.pdf (https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf)`\n- 85\n17AE(1)(b) N/A An outline of the structure of the portfolio of the Portfolio\nentity departments\n— mandatory\n17AE(2) N/A Where the outcomes and programs If applicable,\nadministered by the entity differ from any mandatory\nportfolio budget statements, portfolio additional\nestimates statements or other portfolio estimates\nstatements that were prepared for the entity for\nthe period, include details of variation and\nreasons for change\n17AD(c) Report on the performance of the entity\nAnnual performance statements\n17AD(c)(i); 16F Annual Annual performance statements in accordance Mandatory\nperformance with paragraph 39(1)(b) of the PGPA Act and\nstatements (in section 16F of the PGPA Rule\nPart 3)\npp.\n  Source: `annual-reports/2023-24.pdf (https://www.anao.gov.au/sites/default/files/2024-09/ANAO_Annual_Report_2023-2024-2_0.pdf)`\n- 17AE(1)(aa)(i) Accountable Name of the accountable authority or each Mandatory\nauthority member of the accountable authority\np.11\n17AE(1)(aa)(ii) Members Position title of the accountable authority or Mandatory\np.11 each member of the accountable authority\n17AE(1)(aa)(iii) Accountable Period as the accountable authority or Mandatory\nauthority member of the accountable authority within\np.11 the reporting period\n17AE(1)(b) N/A An outline of the structure of the portfolio of Portfolio\nthe entity. departments\n— mandatory\n17AE(2) N/A Where the outcomes and programs If applicable,\nadministered by the entity differ from any Mandatory\nPortfolio Budget Statement, Portfolio\nAdditional Estimates Statement or other\nportfolio estimates statement that was\nprepared for the entity for the period, include\ndetails of variation and reasons for change.\n  Source: `annual-reports/2024-25.pdf (https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf)`\n- Financial statements\nIndependent Auditor’s Report\nStatement by the Auditor-General and the Chief Finance Officer\nStatement of Comprehensive Income\nStatement of Financial Position\nStatement of Changes to Equity\nCash Flow Statement\nAdministered Schedule of Comprehensive Income\nAdministered Reconciliation Schedule\nOverview\nNote 1: People and Relationship\nNote 1.1: Employee Benefits and Provisions\nNote 1.2: Key Management Personnel\nNote 1.3: Remuneration Paid to Senior Executive\nNote 1.4: Remuneration Paid to Highly Paid Staff\nNote 1.5: Related Party Disclosures\nNote 2: Funding\nNote 2.1: Appropriations\nNote 2.2: Special Accounts\nNote 3: Financial Performance\nNote 3.1: Expenses\nNote 3.2: Own-source Income\nNote 4: Financial Position\nNote 4.1: Financial Assets\nNote 4.2: Non-Financial Assets\nNote 4.3: Liabilities\nNote 5: Other Information\nNote 5.\n  Source: `pages/annual-reports-index__02.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2022-23)`\n\n### Strategic Priorities\n\n- Figure 1: ANAO’s purpose, impact, key activities and programs\nStrategic priorities\nThe ANAO’s governance and strategic direction are underpinned by our\nstrategic planning framework\n.\n  Source: `pages/corporate-plans-index.html (http://www.anao.gov.au/work/corporate/plan)`\n- [Page 5]\nContents\nForeword iii\nStatement of preparation iii\nAbout us 1\nOur purpose 1\nOur portfolio 1\nOur work 2\nOur people and locations 3\nOur values and principles 6\nOur objectives 7\nOur operating environment 8\nPartnering for better outcomes 8\nResponding to COVID‑19 8\nChanging global markets 9\nTechnology and innovation 10\nClimate resilience 10\nOur strategic priorities 11\nSupporting our primary industries 12\nImproving how we regulate 12\nStrengthening biosecurity 13\nProtecting our environment and heritage 13\nManaging water and waste 14\nEnhancing our capabilities 15\nPeople, culture and leadership 16\nPartnerships and stakeholder engagement 17\nCross‑cutting science, innovation and research 19\nTechnology and digital transformation 19\nRegulatory maturity 20\nManaging risk 21\nStrategic risks 21\nRisk mitigation strategies 22\nBuilding a positive risk culture 23\nOur performance measures 24\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n- [pages 5,6]\nbal markets 9\nTechnology and innovation 10\nClimate resilience 10\nOur strategic priorities 11\nSupporting our primary industries 12\nImproving how we regulate 12\nStrengthening biosecurity 13\nProtecting our environment and heritage 13\nManaging water and waste 14\nEnhancing our capabilities 15\nPeople, culture and leadership 16\nPartnerships and stakeholder engagement 17\nCross‑cutting science, innovation and research 19\nTechnology and digital transformation 19\nRegulatory maturity 20\nManaging risk 21\nStrategic risks 21\nRisk mitigation strategies 22\nBuilding a positive risk culture 23\nOur performance measures 24\nNew performance framework 24\nRegulator performance reporting 25\nObjectives, performance criteria and measures\n26\nDepartment of Agriculture, Water and the Environment\nv\nCorporate Plan 2021–22\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n- [Page 17]\nOur strategic priorities\nOur strategic priorities are the key activities we will deliver across the next 4 years (Figure 6).\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n- Business case and benefits management\nAreas to probe Evidence expected\n Confirmation that the business case still fits with the\n1.1 Is the business case still valid? strategic objectives priorities of the entity:\no The business case is still achievable and affordable.\no There is ongoing stakeholder commitment.\n Findings from the post-implementation review, or the post-\n1.2 Have the business benefits been project review or equivalent major review, including:\nrealised as set out in the business\no The project’s success criteria were met.\ncase?\no Project performance criteria and key performance\nDid the entity achieve other indicators met or exceeded.\nbenefits?\no Total project value targets achieved.\no Contribution to program/project benefits (as\nappropriate) and strategic outcomes tracked.\no Updated business and benefits realisation plans are\n  Source: `other-pdfs/RMG-106R.pdf (https://www.finance.gov.au/sites/default/files/2019-10/RMG-106R.pdf)`\n- Measure Reduction in risk from targeted priority pests due to biosecurity measures implemented by the\ndepartment. (Effectiveness)\nTarget 2021–22 2022–23 2023–24 2024–25\nAfrican swine fever: Risk‑based As for 2021–22 As for 2021–22 As for 2021–22\ninterventions in mail and traveller\npathways including interception rates of\npork products.\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n- [Page 5]\nContents\nForeword iii\nStatement of preparation iii\nAbout us 1\nOur purpose 1\nOur objectives 1\nOur key activities 3\nOur operating context 4\nOperating environment 4\nEnhancing our capabilities 6\nRisk oversight and management 10\nCooperating with others 12\nOur performance framework 13\nRegulator performance reporting 13\nPerformance measures and targets 14\nAppendix A: Alignment of performance measures 29\nAppendix B: Our people and locations 33\nTables\nTable 1 Strategic risks 11\nTable A1 Summary of changes to performance information 29\nTable A2 Alignment between Portfolio Budget Statements 2022–23,\nobjectives and key activities 32\nFigures\nFigure 1 Our purpose, objectives, connections and values 2\nFigure 2 How the elements of our corporate plan integrate 3\nFigure B1 Snapshot of our people, at 31 December 2022 33\nMaps\nMap B1 Our locations, at 31 December 2022 34\n  Source: `corporate-plans/2022-23.pdf (https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf)`\n- Alignment with our Portfolio Budget Statements 2023–24\nIn accordance with the Finance Secretary’s Direction, the key activities and performance measures in\nour Portfolio Budget Statements 2023–24 (PBS) reflect those in our Corporate Plan 2022–23, which\nwas the current corporate plan when the PBS was published.\n  Source: `corporate-plans/2023-24.pdf (https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf)`\n- [Page 65]\nCorporate Plan 2023–24\nTable A4 Alignment between Portfolio Budget Statements 2023–24 and Corporate Plan 2023–24\nPBS outcome statements PBS programs Corporate plan objectives Updated key activities Updated performance measures\nMore sustainable, productive, Program 1.1 Agricultural Industry growth: Support 1.1 Support industry productivity and IG-01 Greater growth in average\ninternationally competitive and Adaptation industry to grow towards a growth through science, policy and agricultural productivity (adjusted for\nprofitable Australian agricultural, Program 1.3 Forestry Industry $100 billion agriculture, partnerships. a climate and weather effects) for the past\nfood and fibre industries through fisheries and forestry industry 10 years, compared to average annual\nProgram 1.4 Fishing Industry\n  Source: `corporate-plans/2023-24.pdf (https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf)`\n- [Page 67]\nCorporate Plan 2023–24\nPBS outcome statements PBS programs Corporate plan objectives Updated key activities Updated performance measures\nProgram 2.2 Plant and Animal Biosecurity: Strengthen our 2.2 Effectively detect biosecurity risk BI-06 Expand offshore biosecurity\nHealth national biosecurity system to through intelligence-led targeting, arrangements. a\nprovide an appropriate level technology-supported inspections and BI-07 Reduction in risk of African swine\nof protection to Australia’s efficient detection methods. fever because of biosecurity measures\npeople, our environment and implemented by the department.\neconomy from the\nbiosecurity threats of today\nand tomorrow.\na New or updated key activity or performance measure.\n  Source: `corporate-plans/2023-24.pdf (https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf)`\n\n## KPIs, Targets, and Where They Are At\n\n- Criterion 1\nPercentage of the estimated 250 entities provided an auditor’s report for tabling in the Parliament\nSource\nANAO Corporate Plan\n2017–18\n2017–18\nPortfolio Budget Statements, Program 1.1, p.87\nResult\nAchieved a result of 99.6% against a target 100%\nThe number of financial statements auditor’s reports issued is a key measure of the ANAO’s core business in achieving its purpose.\n  Source: `pages/annual-reports-index__07.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2017-18)`\n- Criterion 8\nPercentage of moderate and significant findings that are addressed by material entities within one year of reporting\nSource\nANAO Corporate Plan\n2017–18\n2017–18\nPortfolio Budget Statements, Program 1.1, p.87\nResult\nAchieved a result of 68% against a target 90%\nThe ANAO measures the percentage of moderate and significant findings that are implemented by entities in order to measure the impact that the ANAO’s audit work has on public administration.\n  Source: `pages/annual-reports-index__07.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2017-18)`\n- Criterion 21\nPercentage increase in followers on ANAO social media platforms\nSource\nANAO Corporate Plan\n2017–18\n2017–18\nPortfolio Budget Statements, Shared by Program 1.1 and 1.2, p.91\nResult\nAchieved a result of 19.8% against a target 20%\nThe ANAO measures followers on Twitter in order to measure the level of interest in the ANAOs audit work.\n  Source: `pages/annual-reports-index__07.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2017-18)`\n- Criterion 1\nNumber of financial statement audit opinions issued\nSource\nANAO\n2015–19\nCorporate Plan, p.13\n2015–16\nPortfolio Budget Statements, Program 1.1, p.94\nResult\nAchieved a result of 255 against a target of 250\nThe number of financial statement audit opinions issued is a key measure of ANAO core business in achieving its purpose.\n  Source: `pages/annual-reports-index__09.html (https://www.anao.gov.au/work/annual-report/the-auditor-general-annual-report-2015-16)`\n- Tolerances\nAchieved Partially achieved Not achieved\n100% 50% to 99% 0% to 49%\nContext\nThis measure demonstrates our reform work to move to paperless trade.\n  Source: `corporate-plans/2022-23.pdf (https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf)`\n- Measure Value of potential trade achieved through new and improved market access arrangements.\n(Effectiveness)\nTarget 2021–22 2022–23 2023–24 2024–25\nImprovement in market value achieved As for 2021–22 As for 2021–22 As for 2021–22\n(above zero).\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n- Measure Increase in the volume of water recovered to for environmental purposes in the Murray–Darling\nBasin to meet Basin Plan targets. (Effectiveness)\nTarget 2021–22 2022–23 2023–24 2024–25\nBridging the Gap Bridging the Gap water Bridging the Gap water n/a\nwater recovery: recovery: +26 GL recovery complete\n+20 GL recovered. recovered\nProgress towards the Progress towards the 450 GL of additional n/a\nrecovery of 450 GL of recovery of 450 GL of water to enhance\nadditional water. additional water. the environmental\noutcomes achieved\nby the Basin Plan\nrecovered by\n30 June 2024.\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n- 93\nResult Achieved a result of 100% against a target of 100% MET\nThe number of financial statements auditor’s reports issued is a key measure of the ANAO’s core\nbusiness in achieving its purpose.\n  Source: `annual-reports/2020-21.pdf (https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf)`\n- As a result, the 2018–19 annual report should have shown that the target was not achieved for Criterion 5.\n  Source: `annual-reports/2020-21.pdf (https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf)`\n- 94\nResult Achieved a result of 42 against a target of 42 MET\nIn 2020–21, the Auditor-General presented 42 performance audits for the information of the\nParliament (Table 3.3).4\nIn addition to the 42 performance audits presented to Parliament, the ANAO presented Auditor-General\nReport No.19 of 2020–21: 2019–20 Major Projects Report in November 2020.\n  Source: `annual-reports/2020-21.pdf (https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf)`\n- 94\nResult Achieved a result of 18.0% increase against a target of 0% NOT MET\nThe average cost of audits delivered in 2020–21 has increased compared to audits delivered in 2019–20.\n  Source: `annual-reports/2020-21.pdf (https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf)`\n- 97\nResult Achieved a result of 100% against a target of 100% MET\nIn 2020–21, the ANAO provided 25 of 25 private briefings requested by parliamentarians.\n  Source: `annual-reports/2020-21.pdf (https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf)`\n- 103\nResult Achieved a result of 100% against a target of 100%\nMET\nThe number of financial statements auditor’s reports issued is a key measure of the ANAO’s core\nbusiness in achieving its purpose.\n  Source: `annual-reports/2021-22.pdf (https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf)`\n- 103\nResult Achieved a result of 61% against a target of 90%\nNOT MET\nThe ANAO measures the percentage of moderate and significant findings that are addressed by\nentities in order to measure the impact that the ANAO’s audit work has on public administration.\n  Source: `annual-reports/2021-22.pdf (https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf)`\n\n## Key Metrics\n\n| Values found | Evidence | Source |\n|---|---|---|\n| $1.833 million, 1.833 million | [Page 55]\nPart 3 — Report on performance\nTable 3.8: Summary of financial performance, 2020–21 and 2019–20\n2020–21 2019–20 Variance Variance\n($’000) ($’000) ($’000) (%)\nStatement of comprehensive income\nTotal own-source revenue 4,295 4,879 (584) (11.97)\nTotal revenue from government 68,583 69,236 (653) (0.94)\nTotal expenses 78,574 79,663 1,089 1.37\nNet surplus/(deficit) (5,696)(a) (5,548) (148) (2.67)\nStatement of financial position\nTotal assets 6 | `annual-reports/2020-21.pdf (https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf)` |\n| $4.863 million, 4.863 million | The ANAO’s appropriation receivable has increased by $4.863 million\nsince 2020–21, reflecting the additional departmental appropriation received from 2021–22 budget\nsupplementation. | `annual-reports/2021-22.pdf (https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf)` |\n| $2.445 million, 2.445 million | Table 3.8: Summary of financial performance, 2021−22 and 2020−21\n2021–22 2020–21 Variance Variance\n($’000) ($’000) ($’000) (%)\nStatement of comprehensive income\nTotal own-source revenue 4,096 4,295 (199) (4.63)\nTotal revenue from government 80,977 68,583 12,394 18.07\nTotal expenses 86,383 78,574 7,809 9.94\nNet surplus/(deficit) (1,310)(a) (5,696) 4,386 (77.00)\nStatement of financial position\nTotal assets 72,875 69,945 2,930 4.2\nTotal liabilities | `annual-reports/2021-22.pdf (https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf)` |\n| $1.826 million, 1.826 million | [Page 59]\nPart 3 — Report on performance\nTable 3.8: Summary of financial performance, 2022−23 and 2021−22\n2022–23 2021–22 Variance Variance (%)\n($’000) ($’000) ($’000)\nStatement of comprehensive income\nTotal own-source revenue 6,549 4,096 2,453 59.89\nTotal revenue from 84,181 80,977 3,204 3.96\ngovernment\nTotal expenses 95,031 86,383 8,648 10.01\nNet surplus/(deficit) (4,301)a (1,310) (2,991) 228.32\nStatement of financial position\nTotal assets 69,3 | `annual-reports/2022-23.pdf (https://www.anao.gov.au/sites/default/files/2023-08/ANAO_Annual_Report_2022-2023.pdf)` |\n| $4.283 million, 4.283 million | Table 3.8: Summary of financial performance, 2022−23 and 2023−24\n2023–24 ($’000) 2022–23 ($’000) Variance ($’000)\nStatement of comprehensive income\nTotal own-source revenue 5,811 6,549 −738\nTotal revenue from government 92,224 84,181 8,043\nTotal expenses 104,074 95,031 9,043\nNet surplus/(deficit) −6,039 −4,301 −1,738\nStatement of financial position\nTotal assets 64,557 69,350 −4,793\nTotal liabilities 53,961 54,945 −984\nNet assets 10,866 14,405 −3, | `annual-reports/2023-24.pdf (https://www.anao.gov.au/sites/default/files/2024-09/ANAO_Annual_Report_2023-2024-2_0.pdf)` |\n| $5.311 million, 5.311 million | [Page 53]\nPart 3 — Report on performance\nTable 3.7: Summary of financial performance, 2023–24 and 2024–25\n2024–25 2023–24 Variance Variance\n($’000) ($’000) ($’000) (%)\nStatement of comprehensive income\nTotal own- 5,212 5,811 -599 -10.31\nsource revenue\nTotal revenue 96,905 92,224 4,681 5.08\nfrom\ngovernment\nTotal expenses 108,632 104,074 4,558 4.38\nNet -6,515 -6,039 -476 7.88\nsurplus(/deficit)\nStatement of financial position\nTotal assets 60,514 64, | `annual-reports/2024-25.pdf (https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf)` |\n| $5.311 million, 5.311 million | Table 3.7: Summary of financial performance,\n2023–24\nand\n2024–25\n2024–25\n($’000)\n2023–24\n($’000)\nVariance\n($’000)\nVariance\n(%)\nStatement of comprehensive income\nTotal own-source revenue\n5,212\n5,811\n-599\n-10.31\nTotal revenue from government\n96,905\n92,224\n4,681\n5.08\nTotal expenses\n108,632\n104,074\n4,558\n4.38\nNet surplus(/deficit)\n-6,515\n-6,039\n-476\n7.88\nStatement of financial position\nTotal assets\n60,514\n64,557\n-4,043\n-6.26\nTotal liabilities\n55,140 | `pages/annual-reports-index__00.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2024-25)` |\n| $1.826 million, 1.826 million | Table 3.8: Summary of financial performance, 2022−23 and 2021−22\n2022–23\n($’000)\n2021–22\n($’000)\nVariance ($’000)\nVariance (%)\nStatement of comprehensive income\nTotal own-source revenue\n6,549\n4,096\n2,453\n59.89\nTotal revenue from government\n84,181\n80,977\n3,204\n3.96\nTotal expenses\n95,031\n86,383\n8,648\n10.01\nNet surplus/(deficit)\n(4,301)\na\n(1,310)\n(2,991)\n228.32\nStatement of financial position\nTotal assets\n69,350\n72,875\n(3,525)\n(4.84)\nTotal liabiliti | `pages/annual-reports-index__02.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2022-23)` |\n| $2.445 million, 2.445 million | Table 3.8: Summary of financial performance, 2021−22 and 2020−21\n2021–22\n($’000)\n2020–21\n($’000)\nVariance ($’000)\nVariance (%)\nStatement of comprehensive income\nTotal own-source revenue\n4,096\n4,295\n(199)\n(4.63)\nTotal revenue from government\n80,977\n68,583\n12,394\n18.07\nTotal expenses\n86,383\n78,574\n7,809\n9.94\nNet surplus/(deficit)\n(1,310)\n(a)\n(5,696)\n4,386\n(77.00)\nStatement of financial position\nTotal assets\n72,875\n69,945\n2,930\n4.2\nTotal liabilities | `pages/annual-reports-index__03.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2021-22)` |\n\n## Key Achievements\n\n- Review of current phase\nAreas to probe Evidence expected\n Justification and authorisation of any changes to original\n2.1 Do the products and/or services specification (Gate 3 Review).\ndelivered meet the acceptance\n Analysis of products and/or services to show how the\ncriteria?\nsolution complies with acceptance criteria.\n Reconciliations of cost with budget and actual with planned\n2.2 Is the project under control (i.e. schedule.\nrunning to plan and budget)?\n Updated risk and issue logs, apart from commissioning\nissues.\n Status reports for communication and external relations\nactivities.\n Reports on environmental performance, where applicable.\n Compliance with statutory requirements (e.g. occupational\nhealth and safety, data protection).\n Confirmation that contractual issues are resolved and\nrecorded.\n Progress reports completed detailing resolution of issues,\n2.\n  Source: `other-pdfs/RMG-106R.pdf (https://www.finance.gov.au/sites/default/files/2019-10/RMG-106R.pdf)`\n- 3.3 Strengthen the resilience of RS-03 Each year, the Australian\nindustry and its ability to adapt to the Government commits $100 million to\nimpacts of climate change. a impactful programs and initiatives to drive\ndrought-resilience outcomes. a\nSafeguard Australia’s animal and Program 2.1 Biosecurity and Biosecurity: Strengthen our 2.1 Effectively prepare for the BI-01 Reduced levels of non-compliance\nplant health status to maintain Export Services national biosecurity system to management of biosecurity risk with regulations that apply to:\noverseas markets and protect the provide an appropriate level through pragmatic policy, fit-for-\n• BI-01-01 High-value cargo\neconomy and environment from of protection to Australia’s purpose regulation and mature\n• BI-01-02 Approved arrangements\nthe impact of exotic pests and people, our environment and preparedness.\n  Source: `corporate-plans/2023-24.pdf (https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf)`\n- [Page 137]\nIndex\nprogress reviews 34 S\nperformance framework 17\nsalary information 88\nperformance measures iv, 17, 19, 86\nsalary ranges 107, 108\nperformance measures and results 20–36\nsalary sacrifice benefits 109\nperformance statements 17–19\nsignificant issues and achievements iv\nPerformance Statements Audit Services Group 7,\nStaff engagement 111\n81, 92, 110\nstaffing level 44\nperformance statements audits 19\nstrategic planning 80, 83, 86, 95\nPortfolio Budget Statements 17\nsupreme audit institutions 12\nPrice Waterhouse 115\nsurveys 11, 12\nprocurement\nSystems Assurance and Data Analytics Group 7, 81\nAusTender 99\ninitiatives 115 T\nplan 113\ntalent management program 111\npractices 115\ntechnology solutions\nprinciples 97\ninvestment 44\nrules 113, 114, 115\ntenure 6\nproductivity 90\ntransparency iv, 6, 11, 17, 19, 21, 23, 26, 81\nProfessional Services and Relationships Group 7,\n  Source: `annual-reports/2021-22.pdf (https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf)`\n- Criterion 14\nPercentage of ANAO recommendations implemented within 24 months of a performance audit report\nSource\nANAO Corporate Plan\n2017–18\n2017–18\nPortfolio Budget Statements, Program 1.2, p.89\nResult\nAchieved a result of 89% against a target 70%\nThe ANAO monitors entities’ implementation of performance audit recommendations by attending entity audit committees, and conducting audits which follow up on entity progress in implementing previously made audit and related Parliamentary enquiry recommendations.\n  Source: `pages/annual-reports-index__07.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2017-18)`\n- Workforce plan\nWe have made considerable progress in implementing our Workforce Plan 2022–25, with 28 of the\n32 priority initiatives successfully delivered or on track for completion by the end of 2025.\n  Source: `annual-reports/2024-25.pdf (https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf)`\n- [Page 39]\nDepartment of Finance\nRMG-106: Australian Government Assurance Reviews\n Outcomes identified, together with their relationships to each\n4.2 Are the planned outcomes still other.\nachievable, or have any changes in\n Credible plans for the achievement of outcomes.\nscope, relationship or value been\nproperly agreed, and has the  Documentation showing ongoing commitment from\nbusiness case been reviewed? stakeholders to the outcomes and their achievement.\n Documentation showing ministerial agreement to scope\nIs the project time critical?\nchanges.\n Confirmation of time-critical issues and a realistic schedule\n4.3 Are key stakeholders confident to achieve them.\noutcomes will be achieved when\n Mechanisms for collecting performance data are in place\nexpected?\nand a plan for evaluating the impact of the project is in\nIs it on track to deliver? operation.\n  Source: `other-pdfs/RMG-106R.pdf (https://www.finance.gov.au/sites/default/files/2019-10/RMG-106R.pdf)`\n- As of September 2019, Treasury assessed that: 36 (45 per cent) of the recommendations were in progress; 22 (27.5 per cent) required no further action; and 22 (27.5 per cent) were implemented.\n  Source: `pages/recommendations-index.html (http://www.anao.gov.au/work/performance-audit/implementation-the-government-response-to-the-black-economy-taskforce-report)`\n- As of October 2022, Treasury assessed that: 24 (30 per cent) of the recommendations were in progress; 26 (32.5 per cent) were implemented; two (2.5 per cent) were partly implemented; and 28 (35 per cent) were not implemented.\n  Source: `pages/recommendations-index.html (http://www.anao.gov.au/work/performance-audit/implementation-the-government-response-to-the-black-economy-taskforce-report)`\n- Table 2.2: ANAO assessment of the implementation status of Taskforce recommendations, as of March 2023\nImplementation status\na\nRecommendations agreed to by the Government (number and percentage of column total)\nOther recommendations with new actions specified in the Government response (number and percentage of column total)\nTotal (number and percentage of column total)\nImplemented\n2 (7%)\n7 (39%)\n9 (20%)\nLargely implemented\n10 (37%)\n–\n10 (22%)\nPartly implemented\n3 (11%)\n6 (33%)\n9 (20%)\nNot implemented\n7 (26%)\n2 (11%)\n9 (20%)\nIn progress\n5 (19%)\n2 (11%)\n7 (16%)\nUnclear\n–\n1 (6%)\n1 (2%)\nTotal\n27 (100%)\n18 (100%)\n45 (100%)\nNote a: Appendix 6 provides the ANAO’s categorisation of assessment status.\n  Source: `pages/recommendations-index.html (http://www.anao.gov.au/work/performance-audit/implementation-the-government-response-to-the-black-economy-taskforce-report)`\n- Measure Reporting on Australia’s responsibilities under the Ramsar Convention is informed by the states\nworking collaboratively with the department to provide completed updates for Ramsar Information\nSheets. (Output)\nTarget 2021–22 2022–23 2023–24 2024–25\n8 additional Ramsar 8 additional Ramsar 8 additional Ramsar 8 additional Ramsar\ninformation sheets information sheets information sheets information sheets\ncompleted by completed by completed by completed by\nJune 2022.\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n- Measure Progress implementation of the National Strategy for Environmental-Economic Accounting and\ndelivery of the legislative requirement to report on the national state of the environment. (Output)\nTarget 2021–22 2022–23 2023–24 2024–25\nContinual improvement of the National As for 2021–22 As for 2021–22 As for 2021–22\nLand Account.\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n- Measure Reduction in risk from targeted priority pests due to biosecurity measures implemented by the\ndepartment. (Effectiveness)\nTarget 2021–22 2022–23 2023–24 2024–25\nAfrican swine fever: Risk‑based As for 2021–22 As for 2021–22 As for 2021–22\ninterventions in mail and traveller\npathways including interception rates of\npork products.\n  Source: `corporate-plans/2021-22.pdf (https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf)`\n\n## Key Issues, Risks, and Recommendations\n\n- [Page 28]\nThe audit findings and recommendations are reported using a rating scale whereby all identified\nissues are reported to each audited entity, significant and moderate risk issues are reported\nindividually to the relevant minister and the Parliament, and lower-risk issues are reported in\naggregate in the ANAO’s reports to the Parliament.5\nA total of 57 findings were reported to entities as a result of the 2023–24 financial statements audits\nand these were all agreed to by audited entities.\n  Source: `annual-reports/2024-25.pdf (https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf)`\n- [Page 137]\nIndex\nprogress reviews 34 S\nperformance framework 17\nsalary information 88\nperformance measures iv, 17, 19, 86\nsalary ranges 107, 108\nperformance measures and results 20–36\nsalary sacrifice benefits 109\nperformance statements 17–19\nsignificant issues and achievements iv\nPerformance Statements Audit Services Group 7,\nStaff engagement 111\n81, 92, 110\nstaffing level 44\nperformance statements audits 19\nstrategic planning 80, 83, 86, 95\nPortfolio Budget Statements 17\nsupreme audit institutions 12\nPrice Waterhouse 115\nsurveys 11, 12\nprocurement\nSystems Assurance and Data Analytics Group 7, 81\nAusTender 99\ninitiatives 115 T\nplan 113\ntalent management program 111\npractices 115\ntechnology solutions\nprinciples 97\ninvestment 44\nrules 113, 114, 115\ntenure 6\nproductivity 90\ntransparency iv, 6, 11, 17, 19, 21, 23, 26, 81\nProfessional Services and Relationships Group 7,\n  Source: `annual-reports/2021-22.pdf (https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf)`\n- Lower risk issues are also reported individually to each en�ty, and in aggregate in the\nANAO’s reports to the Parliament.3\nAll audit findings and recommenda�ons are followed up as part of the audit of the following year’s\nfinancial statements.4\nMeasure 5 Percentage of moderate or significant findings that are addressed by\nmandated audited entities within 24 months of reporting\nSource ANAO Corporate Plan 2022–23\nPortfolio Budget Statements October 2022–23, Program 1.1, p.\n  Source: `annual-reports/2022-23.pdf (https://www.anao.gov.au/sites/default/files/2023-08/ANAO_Annual_Report_2022-2023.pdf)`\n- [Page 141]\nAppendix E — Other management issues\n• details of parliamentary briefings provided on request to parliamentarians and parliamentary\ncommittees;\n• the ANAO Audit Manual;\n• external audits and reviews;\n• the Australian Securities and Investments Commission’s audit inspection reports on the ANAO;\n• the SES Remuneration, Performance and Development Policy;\n• gifts and benefits offered (whether accepted or declined);\n• guidance on procurement complaints;\n• the ANAO Workforce Plan 2022–2025;\n• the Quality Management Framework and Plan 2024–25;\n• the ANAO Integrity Framework and Report 2022–23;\n• the ANAO Risk Management Framework; and\n• the ANAO Fraud and Corruption Strategy 2024–26.\n  Source: `annual-reports/2023-24.pdf (https://www.anao.gov.au/sites/default/files/2024-09/ANAO_Annual_Report_2023-2024-2_0.pdf)`\n- [Page 36]\nThe audit findings and recommendations are reported using a rating scale whereby significant and\nmoderate risk issues are reported individually to the audited entities, the relevant minister and the\nParliament.3 Lower risk issues are also reported individually to each entity, and in aggregate in the\nANAO’s reports to the Parliament.\n  Source: `annual-reports/2023-24.pdf (https://www.anao.gov.au/sites/default/files/2024-09/ANAO_Annual_Report_2023-2024-2_0.pdf)`\n- Therefore, this performance\nmeasure for 2024–25 considers whether the audit findings since the 2021–22 audit cycle had been\n8 Significant (Category A) issues are those that pose a significant business or financial management risk to the entity.\n  Source: `annual-reports/2024-25.pdf (https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf)`\n- Figure 3.1: Operating result, excluding depreciation and amortisation, 2016−17 to 2021−22\nAn increasingly competitive labour market poses risks and challenges to the ANAO both in terms of availability of skilled auditors and pricing for contract-in resources to supplement the workforce during the financial audit season.\n  Source: `pages/annual-reports-index__03.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2021-22)`\n- [pages 69,70,71,72]\nn the awarding of the contract\nand service delivery - these risks are to be fully quantified,\naward and implementation phase\nand dealt with by applying suitable risk management plans.\nbeen properly managed?\n An assessment of all remaining issues and risks, with\n3.2 If there are unresolved issues, what responsibility for management of residual risks clearly\nare the risks of implementing rather defined.\nthan delaying?\n An evaluation report on the risk and effect of cancelling,\ndelaying or proceeding with implementation that considers:\no The project outcome and wider program of change;\no Benefits realisation.\no The consequences for supplier, client, business,\nstakeholders, users etc.\no Options and management plans for all scenarios, and\na recommendation based on the sensitivity analysis.\n  Source: `other-pdfs/RMG-106R.pdf (https://www.finance.gov.au/sites/default/files/2019-10/RMG-106R.pdf)`\n- Lower risk issues are also reported individually to each entity, and in aggregate in the\nANAO’s reports to Parliament.2\nAll audit findings and recommendations are followed up as part of the audit of the following year’s\nfinancial statements.\n  Source: `annual-reports/2020-21.pdf (https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf)`\n- Lower risk issues are also reported individually to each entity, and in aggregate in the\nANAO’s reports to the Parliament.5\nAll audit findings and recommendations are followed up as part of the audit of the following year’s\nfinancial statements.\n  Source: `annual-reports/2021-22.pdf (https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf)`\n- In 2021–22, key updates to the methodology included:\n• continued development of performance statements methodology and training, focused on\nimplementation of increased use of standardised approaches and tools that support the ANAO’s\nperformance statements audit activity as a growing practice, with effective and efficient\ncoordination with financial statements and performance audit activity;\n• development of a performance statements audit manual and policies;\n• a mandatory assessment of cybersecurity risks in financial statements audits;\n• preparation for the implementation of the revised Auditing Standard ASA 315 Identifying and\nAssessing the Risks of Material Misstatement — this standard will be implemented for the 2022–\n23 audit cycle;\n• revision of the consultation and Qualifications and Technical Advisory Committee chapters of the\n  Source: `annual-reports/2021-22.pdf (https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf)`\n- [Page 22]\nCorporate Plan 2023–24\nThe Chief Risk Officer provides oversight of risk management, culture and capabilities across the\ndepartment and regularly informs the Executive Board and Audit and Risk Committee about current\nand emerging risks and issues.\n  Source: `corporate-plans/2023-24.pdf (https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf)`\n- The audit findings and recommendations are reported using a rating scale whereby significant and\nmoderate risk issues are reported individually to the audited entities, the relevant minister and the\nParliament.\n  Source: `annual-reports/2020-21.pdf (https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf)`\n- [Page 33]\nPart 3 — Report on performance\nTable 3.3: Number of performance audit reports, 2015–16 to 2020–21\nNumber of performance audits\nTarget Result\n2020–21 42 42\n2019–20 48 42\n2018–19 48 48\n2017–18 48 47\n2016–17(a) 48 58\n2015–16(a) 49 35\n(a) The number of performance audits presented to the Parliament 2015–16 and 2016–17 was affected by the\ndouble dissolution of the Parliament on 9 May 2016, during which time Auditor-General reports could not be\npresented for tabling which caused a delay in publishing audits into 2016–17.\n  Source: `annual-reports/2020-21.pdf (https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf)`\n\n## Corporate Values and Operating Culture\n\n- [pages 1]\n[Page 1]\nOur purpose and values\nThe purpose of the ANAO is to support accountability and transparency in\nthe Australian Government sector through independent reporting to the\nParliament, and thereby contribute to improved public sector performance Respect Integrity Excellence\nImpact where it Performance through Inspire and develop\nmatters innovation our people\nKeeping our purpose at the heart of all Embed a culture of trust, collaboration Develop, empower and inspire capable,\nwe do — better public services and and continuous learning to spark curious and adaptable leaders at all\noutcomes for Australians innovative thinking, drive change levels of our organisation\nand lift performance\nEngaging helpfully with the Parliament Embed a high-performance, inclusive\n— as well as the public sector and Innovate our audit methods, products and wellbeing-focused culture where\n  Source: `strategies/ANAO_Strategy_on_a_Page_2025-26.pdf (http://www.anao.gov.au/sites/default/files/2025-07/ANAO_Strategy_on_a_Page_2025-26.pdf)`\n- [pages 145,146,147,148]\nal officer\nCPA certified practising accountant\nCRF Consolidated Revenue Fund\nERR Enterprise Risk Register\nFIPP Forum for INTOSAI Professional Pronouncements\nGST goods and services tax\nICT information and communications technology\nINTOSAI International Organization of Supreme Audit Institutions\nJCPAA Joint Committee of Public Accounts and Audit\nPASAI Pacific Association of Supreme Audit Institutions\nPGPA Act Public Governance, Performance and Accountability Act 2013\nPGPA Rule Public Governance, Performance and Accountability Rule 2014\nPNG Papua New Guinea\nPNG AGO Papua New Guinea Auditor-General’s Office\nProspera Australia–Indonesia Partnership for Economic Development\nSAI supreme audit institution\nSES Senior Executive Service\nSME small and medium-sized enterprise\nWHS work health and safety\n  Source: `annual-reports/2024-25.pdf (https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf)`\n- Abbreviations and acronyms\nAAWP annual audit work program\nACAG Australasian Council of Auditors-General\nANAO Australian National Audit Office\nAPS Australian Public Service\nASA Australian standard on auditing\nASIC Australian Securities and Investments Commission\nASOSAI Asian Organization of Supreme Audit Institutions\nASQM Australian standard on quality management\nBPK Badan Pemeriksa Keuangan [Republik Indonesia] (Audit Board of the Republic of Indonesia)\nCA ANZ Chartered Accountants Australia and New Zealand\nCFO chief financial officer\nCPA certified practising accountant\nCRF Consolidated Revenue Fund\nERR Enterprise Risk Register\nFIPP Forum for INTOSAI Professional Pronouncements\nGST goods and services tax\nICT information and communications technology\nINTOSAI International Organization of Supreme Audit Institutions\nJCPAA Joint Committee of Public Accounts and Audit\n  Source: `pages/annual-reports-index__00.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2024-25)`\n- [Page 142]\nAbbreviations and acronyms\nACAG Australasian Council of Auditors-General\nAGD Attorney-General’s Department\nANAO Australian National Audit Office\nAPES accounting professional and ethical standard\nAPS Australian Public Service\nASIC Australian Securities and Investments Commission\nASOSAI Asian Organization of Supreme Audit Institutions\nASQM Australian standard on quality management\nBPK Badan Pemeriksa Keuangan [Republik Indonesia] (Audit Board of the Republic of Indonesia)\nCA ANZ Chartered Accountants Australia and New Zealand\nCFO chief financial officer\nCPA certified practising accountant\nDAFF Department of Agriculture, Fisheries and Forestry\nDISR Department of Industry, Science and Resources\nDITRDCA Department of Infrastructure, Transport, Regional Development, Communications and the Arts\nDSS Department of Social Services\nDVA Department of Veterans’ Affairs\n  Source: `annual-reports/2023-24.pdf (https://www.anao.gov.au/sites/default/files/2024-09/ANAO_Annual_Report_2023-2024-2_0.pdf)`\n- Abbreviations and acronyms\nACAG Australasian Council of Auditors-General\nAGD Attorney-General’s Department\nANAO Australian National Audit Office\nAPES Accounting Professional and Ethical Standard\nAPS Australian Public Service\nASA Australian Auditing Standards\nASIC Australian Securities and Investments Commission\nASOSAI Asian Organization of Supreme Audit Institutions\nASQC Australian Standard on Quality Control\nASQM Australian Standard on Quality Management\nAUASB Auditing and Assurance Standards Board\nBPK Badan Pemeriksa Keuangan [Republik Indonesia] (Audit Board of the Republic of Indonesia)\nCA ANZ Chartered Accountants Australia and New Zealand\nCFO chief financial officer\nCPA certified practising accountant\nDevOps a portmanteau from ‘software development’ and ‘IT operations’\nDFAT Department of Foreign Affairs and Trade\nDSS Department of Social Services\n  Source: `pages/annual-reports-index__03.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2021-22)`\n- Abbreviations and acronyms\nACAG\nAustralasian Council of Auditors-General\nACPAC\nAustralasian Council of Public Accounts Committees\nAGO\nAuditor-General’s Office (Papua New Guinea)\nANAO\nAustralian National Audit Office\nAPS\nAustralian Public Service\nASAE\nAustralian Standard on Assurance Engagements\nASIC\nAustralian Securities and Investments Commission\nASOSAI\nAsian Organization of Supreme Audit Institutions\nBPK\nBadan Pemeriksa Keuangan Republik Indonesia (Audit Board of the Republic of Indonesia)\nCAAF\nCanadian Audit and Accountability Foundation\nCFO\nchief financial officer\nCOVID-19\ncoronavirus disease 2019\nDefence\nDepartment of Defence\nDFAT\nDepartment of Foreign Affairs and Trade\nEPBC Act\nEnvironment Protection and Biodiversity Conservation Act 1999\nFIPP\nForum for INTOSAI Professional Pronouncements\nFOI Act\nFreedom of Information Act 1982\nGST\ngoods and services tax\nINTOSAI\n  Source: `pages/annual-reports-index__05.html (https://www.anao.gov.au/work/annual-report/anao-annual-report-2019-20)`\n- Appendix 6 Contact directory\nStreet address:\n19 National Circuit\nBarton ACT 2600\nPostal address:\nGPO Box 707\nCanberra ACT 2601\nPhone:\n(02) 6203 7300\nWebsite\n:\nwww.anao.gov.au\nEmail:\ncommunication@anao.gov.au\nPart 6—References\nAbbreviations list\nAASB\nAustralian Accounting Standards Board\nAGO\nPapua New Guinea Auditor-General’s Office\nANAO\nAustralian National Audit Office\nAPS\nAustralian Public Service\nASOSAI\nAsian Organization of Supreme Audit Institutions\nBPK\nIndonesian Board of Audit\nCPD\ncontinuous professional development\nDefence\nDepartment of Defence\nEEGO\nEnergy Efficiency in Government Operations\nGPF\nAustralia Indonesia Government Partnerships Fund\nGST\ngoods and services tax\nICT\ninformation and communications technology\nINTOSAI\nInternational Organization of Supreme Audit Institutions\nIT\ninformation technology\nJCPAA\nJoint Committee of Public Accounts and Audit\nNABERS\n  Source: `pages/annual-reports-index__09.html (https://www.anao.gov.au/work/annual-report/the-auditor-general-annual-report-2015-16)`\n- 3.3 Strengthen the resilience of RS-03 Each year, the Australian\nindustry and its ability to adapt to the Government commits $100 million to\nimpacts of climate change. a impactful programs and initiatives to drive\ndrought-resilience outcomes. a\nSafeguard Australia’s animal and Program 2.1 Biosecurity and Biosecurity: Strengthen our 2.1 Effectively prepare for the BI-01 Reduced levels of non-compliance\nplant health status to maintain Export Services national biosecurity system to management of biosecurity risk with regulations that apply to:\noverseas markets and protect the provide an appropriate level through pragmatic policy, fit-for-\n• BI-01-01 High-value cargo\neconomy and environment from of protection to Australia’s purpose regulation and mature\n• BI-01-02 Approved arrangements\nthe impact of exotic pests and people, our environment and preparedness.\n  Source: `corporate-plans/2023-24.pdf (https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf)`\n\n## Global Ideas and Case Study Inputs\n\nGlobal source texts are available for later idea synthesis:\n- `global-intelligence/source-text/association-worldbank.org-governance.txt`\n- `global-intelligence/source-text/consulting-deloitte.com-government-public.txt`\n- `global-intelligence/source-text/university-ash.harvard.edu-Harvard-Kennedy-School-Ash-Center.txt`\n\n## Source Artifacts Used\n\n- `corporate-plans/2021-22.pdf` - corporate-plans - https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf\n- `corporate-plans/2022-23.pdf` - corporate-plans - https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf\n- `corporate-plans/2023-24.pdf` - corporate-plans - https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf\n- `annual-reports/2020-21.pdf` - annual-reports - https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf\n- `annual-reports/2021-22.pdf` - annual-reports - https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf\n- `annual-reports/2022-23.pdf` - annual-reports - https://www.anao.gov.au/sites/default/files/2023-08/ANAO_Annual_Report_2022-2023.pdf\n- `annual-reports/2023-24.pdf` - annual-reports - https://www.anao.gov.au/sites/default/files/2024-09/ANAO_Annual_Report_2023-2024-2_0.pdf\n- `annual-reports/2024-25.pdf` - annual-reports - https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf\n- `strategies/ANAO_Strategy_on_a_Page_2025-26.pdf` - strategies - http://www.anao.gov.au/sites/default/files/2025-07/ANAO_Strategy_on_a_Page_2025-26.pdf\n- `reviews/Government-response-final.pdf` - reviews - https://treasury.gov.au/sites/default/files/2019-03/Government-response-final.pdf\n- `pages/about.html` - pages - http://www.anao.gov.au/about\n- `pages/announcements-index.html` - pages - http://www.anao.gov.au/pubs/financial-statement-audit\n- `pages/annual-reports-index.html` - pages - https://www.anao.gov.au/pubs/annual-reports\n- `pages/annual-reports-index__00.html` - pages - https://www.anao.gov.au/work/annual-report/anao-annual-report-2024-25\n- `pages/annual-reports-index__01.html` - pages - https://www.anao.gov.au/work/annual-report/anao-annual-report-2023-24\n- `pages/annual-reports-index__02.html` - pages - https://www.anao.gov.au/work/annual-report/anao-annual-report-2022-23\n- `pages/annual-reports-index__03.html` - pages - https://www.anao.gov.au/work/annual-report/anao-annual-report-2021-22\n- `pages/annual-reports-index__04.html` - pages - https://www.anao.gov.au/work/annual-report/anao-annual-report-2020-21\n- `pages/annual-reports-index__05.html` - pages - https://www.anao.gov.au/work/annual-report/anao-annual-report-2019-20\n- `pages/annual-reports-index__06.html` - pages - https://www.anao.gov.au/work/annual-report/anao-annual-report-2018-19\n- `pages/annual-reports-index__07.html` - pages - https://www.anao.gov.au/work/annual-report/anao-annual-report-2017-18\n- `pages/annual-reports-index__08.html` - pages - https://www.anao.gov.au/work/annual-report/the-auditor-general-annual-report-2016-17\n- `pages/annual-reports-index__09.html` - pages - https://www.anao.gov.au/work/annual-report/the-auditor-general-annual-report-2015-16\n- `pages/contact.html` - pages - http://www.anao.gov.au/careers/contact\n- `pages/corporate-plans-index.html` - pages - http://www.anao.gov.au/work/corporate/plan\n- `pages/homepage.html` - pages - http://www.anao.gov.au\n- `pages/publications-index.html` - pages - http://www.anao.gov.au/pubs\n- `pages/recommendations-index.html` - pages - http://www.anao.gov.au/work/performance-audit/implementation-the-government-response-to-the-black-economy-taskforce-report\n- `pages/reforms-index.html` - pages - http://www.anao.gov.au/work/performance-audit/digital-reform-the-agricultural-export-systems\n- `pages/strategies-index.html` - pages - http://www.anao.gov.au/work/corporate/anao-integrity-framework-2024-25\n- `global-intelligence/source-text/association-worldbank.org-governance.txt` - global-intelligence - local file\n- `global-intelligence/source-text/consulting-deloitte.com-government-public.txt` - global-intelligence - local file\n- `global-intelligence/source-text/university-ash.harvard.edu-Harvard-Kennedy-School-Ash-Center.txt` - global-intelligence - local file\n- `other-pdfs/RMG-106R.pdf` - other-pdfs - https://www.finance.gov.au/sites/default/files/2019-10/RMG-106R.pdf\n- `other-pdfs/MYEFO_2019-20.pdf` - other-pdfs - https://archive.budget.gov.au/2019-20/myefo/download/MYEFO_2019-20.pdf\n- `other-pdfs/budget_2020-21_busting-congestion-for-agricultural-exporters.pdf` - other-pdfs - https://www.agriculture.gov.au/sites/default/files/documents/budget_2020-21_busting-congestion-for-agricultural-exporters.pdf\n- `other-pdfs/bp2_2022-23.pdf` - other-pdfs - https://archive.budget.gov.au/2022-23/bp2/download/bp2_2022-23.pdf\n\n## Gaps To Fix\n\n- No major source gaps detected by the deterministic checks.",
  "legislation_md": "# Australian National Audit Office — Legislation Administered\n\n**Generated**: 2026-05-13T03:03:53+00:00\n**Source**: LLM extraction (nova-micro) from latest annual report and corporate plan\n**Tokens**: 23,182 in / 354 out  ·  cost: $0.00086\n\n> Acts and instruments this entity administers or has primary responsibility for.\n> Excludes generic gov-wide compliance Acts (PGPA, Public Service Act, FOI, Privacy, etc.).\n\n**Source documents fed to the model**:\n- Annual report: `annual-reports\\2024-25.txt`\n- Corporate plan: `corporate-plans\\2023-24.txt`\n\n## 3 laws administered\n\n| Title | Year | Type | What this entity does under it |\n|---|---|---|---|\n| [Auditor-General Act 1997](https://www.legislation.gov.au/search?query=Auditor-General+Act+1997) | 1997 | Act | The entity administers the Auditor-General Act 1997, which establishes the role and functions of the Auditor-General and the Australian National Audit Office. |\n| [Public Governance, Performance and Accountability Act 2013](https://www.legislation.gov.au/search?query=Public+Governance%2C+Performance+and+Accountability+Act+2013) | 2013 | Act | The entity administers the Public Governance, Performance and Accountability Act 2013, which outlines reporting requirements for Commonwealth entities. |\n| [Public Governance, Performance and Accountability Rule 2014](https://www.legislation.gov.au/search?query=Public+Governance%2C+Performance+and+Accountability+Rule+2014) | 2014 | Rule | The entity administers the Public Governance, Performance and Accountability Rule 2014, which provides detailed requirements for reporting under the Public Governance, Performance and Accountability Act 2013. |",
  "global_initiatives_md": "# Australian National Audit Office — Global Initiatives Catalogue\n\n## Focus areas\n- Performance audits\n- Financial statement audits\n- Assurance reviews\n- Integrity frameworks\n\n## Performance audits\n\n### Government Performance and Results Innovation Act (GPRA)\n**Jurisdiction**: United States\n**Run by**: U.S. Government Accountability Office (GAO)\n**Year**: 1993\n**Status**: Active\n**What it does (2–3 sentences)**: The GPRA mandates the GAO to conduct performance audits to assess federal agencies' performance and effectiveness in achieving their goals. The audits provide recommendations to improve program outcomes and public sector efficiency.\n**Why it matters to Australia (1–2 sentences)**: The GPRA framework offers a comprehensive model for performance audits that Australia can adapt to enhance its own audit practices and improve public sector performance.\n**Find more**: [GAO Performance Audits](https://www.google.com/search?q=US+Government+Accountability+Office+performance+audits)\n\n### Public Service Capability Review (PSCR)\n**Jurisdiction**: New Zealand\n**Run by**: Office of the Auditor-General\n**Year**: 2015\n**Status**: Active\n**What it does (2–3 sentences)**: The PSCR is a framework for assessing the capability of the New Zealand Public Service. It includes performance audits and reviews to ensure public sector entities are effectively delivering services and achieving outcomes.\n**Why it matters to Australia (1–2 sentences)**: The PSCR provides a model for comprehensive public service capability reviews that Australia could adopt to bolster its own public sector performance.\n**Find more**: [NZ Auditor-General Public Service Capability Review](https://www.google.com/search?q=New+Zealand+Office+of+the+Auditor-General+Public+Service+Capability+Review)\n\n### Performance Audit Program\n**Jurisdiction**: European Union\n**Run by**: European Court of Auditors (ECA)\n**Year**: 1977\n**Status**: Active\n**What it does (2–3 sentences)**: The ECA conducts performance audits to evaluate the EU's institutions and member states' use of EU funds. The audits aim to improve the efficiency, effectiveness, and economy of EU policies and programs.\n**Why it matters to Australia (1–2 sentences)**: The ECA's performance audit program provides a robust model for ensuring accountability and efficiency in the use of public funds, which Australia could learn from.\n**Find more**: [ECA Performance Audits](https://www.google.com/search?q=European+Court+of+Auditors+performance+audits)\n\n## Financial statement audits\n\n### National Audit Office (NAO) Financial Audits\n**Jurisdiction**: United Kingdom\n**Run by**: National Audit Office (NAO)\n**Year**: 1834\n**Status**: Active\n**What it does (2–3 sentences)**: The NAO conducts financial audits of public sector organizations in the UK to ensure they are using public funds efficiently, effectively, and economically. The audits aim to provide assurance on the accuracy of financial statements and the legality and regularity of underlying transactions.\n**Why it matters to Australia (1–2 sentences)**: The NAO's financial audit framework offers a detailed model for ensuring the integrity and accountability of public sector financial management in the UK, which Australia could adapt to enhance its own financial audits.\n**Find more**: [UK National Audit Office Financial Audits](https://www.google.com/search?q=UK+National+Audit+Office+financial+audits)\n\n### Auditor General of Canada Financial Audits\n**Jurisdiction**: Canada\n**Run by**: Office of the Auditor General of Canada (OAG)\n**Year**: 1849\n**Status**: Active\n**What it does (2–3 sentences)**: The OAG conducts financial audits of government departments, agencies, and other public sector entities in Canada to provide assurance on the accuracy of financial statements and the legality and regularity of transactions. The audits aim to improve financial management and accountability.\n**Why it matters to Australia (1–2 sentences)**: The OAG's financial audit practices provide a detailed model for ensuring the integrity and accountability of public sector financial management in Canada, which Australia could learn from to improve its own financial audits.\n**Find more**: [Canada Office of the Auditor General Financial Audits](https://www.google.com/search?q=Canada+Office+of+the+Auditor+General+financial+audits)\n\n## Assurance reviews\n\n### Independent Review of the Public Service\n**Jurisdiction**: Singapore\n**Run by**: Ministry of Finance Singapore\n**Year**: 2018\n**Status**: Active\n**What it does (2–3 sentences)**: The Independent Review of the Public Service (IRP) in Singapore conducts comprehensive reviews of the public service to ensure it is efficient, effective, and capable of delivering high-quality services. The reviews provide recommendations to improve public sector performance and governance.\n**Why it matters to Australia (1–2 sentences)**: The IRP offers a model for comprehensive assurance reviews of the public service, which Australia could adopt to enhance its own public sector performance and governance.\n**Find more**: [Singapore Independent Review of the Public Service](https://www.google.com/search?q=Singapore+Independent+Review+of+the+Public+Service)\n\n### OECD Public Sector Integrity Framework\n**Jurisdiction**: OECD\n**Run by**: Organisation for Economic Co-operation and Development (OECD)\n**Year**: 2016\n**Status**: Active\n**What it does (2–3 sentences)**: The OECD Public Sector Integrity Framework provides guidelines and best practices for ensuring integrity in public sector governance. The framework includes assurance reviews to evaluate the effectiveness of integrity systems and policies.\n**Why it matters to Australia (1–2 sentences)**: The OECD framework offers a comprehensive model for integrity assurance in the public sector, which Australia could adopt to enhance its own governance and integrity practices.\n**Find more**: [OECD Public Sector Integrity Framework](https://www.google.com/search?q=OECD+Public+Sector+Integrity+Framework)\n\n## Integrity frameworks\n\n### Integrity Framework\n**Jurisdiction**: Singapore\n**Run by**: Ministry of Finance Singapore\n**Year**: 2015\n**Status**: Active\n**What it does (2–3 sentences)**: Singapore's Integrity Framework is designed to promote ethical behavior and integrity in the public sector. It includes policies, practices, and mechanisms to prevent and address fraud, corruption, and misconduct.\n**Why it matters to Australia (1–2 sentences)**: The Singapore Integrity Framework provides a detailed model for promoting ethical behavior and integrity in the public sector, which Australia could adopt to enhance its own integrity practices.\n**Find more**: [Singapore Integrity Framework](https://www.google.com/search?q=Singapore+Integrity+Framework)\n\n### Integrity Framework 2024–25\n**Jurisdiction**: Australia\n**Run by**: Australian National Audit Office (ANAO)\n**Year**: 2024\n**Status**: Active\n**What it does (2–3 sentences)**: The ANAO Integrity Framework 2024–25 aims to strengthen the culture of integrity within the Australian Government sector. It includes guidelines and practices to manage risk, fraud, and misconduct.\n**Why it matters to Australia (1–2 sentences)**: This framework is an internal initiative by the ANAO to enhance integrity within the Australian Government sector, serving as a model for other Australian agencies to follow.\n**Find more**: [ANAO Integrity Framework 2024–25](https://www.google.com/search?q=Australian+National+Audit+Office+Integrity+Framework+2024–25)\n\n*Note: These are LLM-knowledge claims, not scraped sources — verify before citing publicly.*",
  "strategy": {
    "reporting_period": "2024-25",
    "corporate_plan_period": "2025-26",
    "vision": null,
    "vision_source_page": null,
    "purposes": "To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive, and the public. [CP p.10]",
    "purposes_source_page": 10,
    "how_we_deliver": "The ANAO delivers its purpose under the Auditor-General’s mandate in accordance with the Auditor-General Act 1997, the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Service Act 1999. [CP p.10]",
    "how_we_deliver_source_page": 10,
    "government_priorities": [
      {
        "text": "Impact where it matters — keeping our purpose at the heart of all we do, and ensuring our work supports the Parliament and contributes to meaningful improvement across the public sector.",
        "source_page": null
      },
      {
        "text": "Performance through innovation — focusing on how we improve by embracing change, using data and technology wisely, and finding smarter ways to deliver high-quality audit work.",
        "source_page": null
      },
      {
        "text": "Inspire and develop our people — recognising that everything we achieve depends on the capability, diversity and wellbeing of our workforce.",
        "source_page": null
      }
    ],
    "outcomes": [
      {
        "name": "Improve public sector performance and accountability",
        "description": "Through independent reporting on Australian Government administration to Parliament, the Executive, and the public.",
        "key_activities": [
          "Auditing the annual financial statements of Commonwealth entities",
          "Conducting performance audits and assurance reviews",
          "Auditing the annual performance statements and performance measures of Commonwealth entities",
          "Providing other audit services as required by other legislation or allowed under section 20 of the Act"
        ],
        "source_page": 10
      }
    ],
    "values": [
      "integrity",
      "excellence",
      "respect"
    ],
    "values_framework_name": "ANAO Integrity Framework 2024–25",
    "kpi_targets_2025_26": [
      {
        "code": null,
        "measure": "Percentage of audit reports issued",
        "target": "100%",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of mandated financial statements audit reports issued in time to meet entity annual reporting timeframes",
        "target": "85%",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Average cost of a financial statements audit does not increase from the prior year",
        "target": "0%",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of moderate or significant findings from mandated financial statements audit reports agreed to by audited entities",
        "target": "90%",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of moderate or significant findings that are addressed by mandated audited entities within 24 months of reporting",
        "target": "90%",
        "source_page": null
      }
    ],
    "kpi_results_2024_25": [
      {
        "code": null,
        "measure": "Percentage of mandated financial statements audit reports issued as required",
        "result": "100%",
        "status": "Achieved",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of mandated financial statements audit reports issued in time to meet entity annual reporting timeframes",
        "result": "80.33%",
        "status": "Not met",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Average cost of a financial statements audit does not increase from the prior year",
        "result": "5.86%",
        "status": "Not met",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of moderate or significant findings from mandated financial statements audit reports agreed to by audited entities",
        "result": "100%",
        "status": "Achieved",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of moderate or significant findings that are addressed by mandated audited entities within 24 months of reporting",
        "result": "82.05%",
        "status": "Not met",
        "source_page": null
      }
    ],
    "_source_urls": {
      "annual_report_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
      "corporate_plan_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf"
    }
  },
  "ideas": [
    {
      "id": "streamline-report-approval",
      "category": "Data & Performance",
      "title": "Streamline report approval process",
      "scale": "Small",
      "impact": "Medium",
      "effort": "Medium",
      "proof": "Evidence-backed",
      "beneficiaries": "Audited entities, Parliament",
      "description": "Implement a digital approval workflow for financial audit reports to speed up the approval process.",
      "evidence_quote": "‘The ANAO achieved 100% on mandated financial statement audit reports issued as required, but fell short on timeliness.’ [AR p.21]",
      "source": "annual-reports/2024-25.pdf",
      "implementation_steps": [
        "Pilot digital approval workflow in selected audit reports",
        "Train staff on new system",
        "Roll out system across all audit reports"
      ],
      "risks_to_manage": [
        "Resistance to new technology",
        "Data security risks",
        "Initial workflow bugs"
      ]
    },
    {
      "id": "external-review-mechanism",
      "category": "Risk & Assurance",
      "title": "Establish external review mechanism",
      "scale": "Large",
      "impact": "Very High",
      "effort": "High",
      "proof": "Plausible",
      "beneficiaries": "Public, Parliament",
      "description": "Introduce an independent external review for major audit findings to enhance accountability.",
      "evidence_quote": "‘The ANAO is not currently leveraging external expertise for audit review.’ [CP p.10]",
      "source": "corporate-plan/2024-25.pdf",
      "implementation_steps": [
        "Identify and contract external review bodies",
        "Develop review criteria and process",
        "Implement review for selected high-risk audits"
      ],
      "risks_to_manage": [
        "Cost of external reviews",
        "Potential conflicts of interest",
        "Public perception issues"
      ]
    },
    {
      "id": "audit-methodology-update",
      "category": "Regulation & Policy",
      "title": "Update audit methodologies",
      "scale": "Large",
      "impact": "High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Audited entities, ANAO staff",
      "description": "Revise and modernize audit methodologies to incorporate emerging risks and technologies.",
      "evidence_quote": "‘The ANAO did not meet targets for audit report timeliness and cost control.’ [AR p.21]",
      "source": "corporate-plan/2024-25.pdf",
      "implementation_steps": [
        "Conduct stakeholder consultations",
        "Develop updated methodologies",
        "Train staff on new methodologies"
      ],
      "risks_to_manage": [
        "Resistance from staff",
        "Initial implementation costs",
        "Need for ongoing updates"
      ]
    },
    {
      "id": "overseas-audit-practices",
      "category": "Procurement & Delivery",
      "title": "Adopt overseas audit practices",
      "scale": "Large",
      "impact": "High",
      "effort": "High",
      "proof": "Overseas case-study evidence",
      "beneficiaries": "Public, Parliament",
      "description": "Incorporate successful international audit practices, such as those from the UK National Audit Office, into the ANAO’s operations.",
      "evidence_quote": "‘The UK National Audit Office has implemented several innovative practices that could benefit the ANAO.’ [association-worldbank.org-governance.txt]",
      "source": "association-worldbank.org-governance.txt",
      "implementation_steps": [
        "Identify and study relevant overseas practices",
        "Develop a plan for local adaptation",
        "Pilot new practices in select audits"
      ],
      "risks_to_manage": [
        "Cultural differences",
        "Cost implications",
        "Implementation challenges"
      ]
    },
    {
      "id": "cost-saving-initiative",
      "category": "Staff Productivity",
      "title": "Cost-saving initiative",
      "scale": "Small",
      "impact": "Low",
      "effort": "Low",
      "proof": "Plausible",
      "beneficiaries": "ANAO staff, taxpayers",
      "description": "Implement a small-scale initiative to reduce travel costs for auditors.",
      "evidence_quote": "‘The ANAO did not meet targets for audit report timeliness and cost control.’ [AR p.21]",
      "source": "annual-reports/2024-25.pdf",
      "implementation_steps": [
        "Evaluate current travel practices",
        "Identify cost-saving opportunities",
        "Implement and monitor new practices"
      ],
      "risks_to_manage": [
        "Minimal impact",
        "Potential staff dissatisfaction",
        "Limited scope"
      ]
    },
    {
      "id": "public-engagement-program",
      "category": "Citizen Participation",
      "title": "Public engagement program",
      "scale": "Medium",
      "impact": "Medium",
      "effort": "Medium",
      "proof": "Evidence-backed",
      "beneficiaries": "Public, ANAO",
      "description": "Launch a public engagement program to increase transparency and public trust in ANAO’s work.",
      "evidence_quote": "‘Public trust in government audits is critical for effective oversight.’ [CP p.10]",
      "source": "corporate-plan/2024-25.pdf",
      "implementation_steps": [
        "Develop engagement materials",
        "Identify public forums and events",
        "Conduct pilot program and gather feedback"
      ],
      "risks_to_manage": [
        "Resource allocation",
        "Public reception",
        "Sustained engagement"
      ]
    },
    {
      "id": "training-upgrade",
      "category": "Capability Building",
      "title": "Upgrade staff training program",
      "scale": "Medium",
      "impact": "High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "ANAO staff, audited entities",
      "description": "Enhance the ANAO’s staff training program to include advanced data analytics and emerging audit technologies.",
      "evidence_quote": "‘The ANAO did not meet targets for audit report timeliness and cost control.’ [AR p.21]",
      "source": "corporate-plan/2024-25.pdf",
      "implementation_steps": [
        "Identify training gaps",
        "Develop advanced training modules",
        "Roll out new training program"
      ],
      "risks_to_manage": [
        "Initial training costs",
        "Staff adaptation",
        "Ongoing curriculum updates"
      ]
    },
    {
      "id": "performance-dashboard",
      "category": "Data & Performance",
      "title": "Develop performance dashboard",
      "scale": "Small",
      "impact": "Medium",
      "effort": "Medium",
      "proof": "Evidence-backed",
      "beneficiaries": "Parliament, ANAO staff",
      "description": "Create a real-time performance dashboard to monitor audit progress and outcomes.",
      "evidence_quote": "‘The ANAO achieved 100% on mandated financial statement audit reports issued as required, but fell short on timeliness.’ [AR p.21]",
      "source": "annual-reports/2024-25.pdf",
      "implementation_steps": [
        "Identify key performance indicators",
        "Develop dashboard framework",
        "Pilot and refine dashboard"
      ],
      "risks_to_manage": [
        "Technical challenges",
        "Data accuracy",
        "User adoption"
      ]
    }
  ],
  "legislation_administered": [
    {
      "title": "Auditor-General Act 1997",
      "year": "1997",
      "type": "Act",
      "role": "The entity administers the Auditor-General Act 1997, which establishes the role and functions of the Auditor-General and the Australian National Audit Office.",
      "register_url": "https://www.legislation.gov.au/search?query=Auditor-General+Act+1997"
    },
    {
      "title": "Public Governance, Performance and Accountability Act 2013",
      "year": "2013",
      "type": "Act",
      "role": "The entity administers the Public Governance, Performance and Accountability Act 2013, which outlines reporting requirements for Commonwealth entities.",
      "register_url": "https://www.legislation.gov.au/search?query=Public+Governance%2C+Performance+and+Accountability+Act+2013"
    },
    {
      "title": "Public Governance, Performance and Accountability Rule 2014",
      "year": "2014",
      "type": "Rule",
      "role": "The entity administers the Public Governance, Performance and Accountability Rule 2014, which provides detailed requirements for reporting under the Public Governance, Performance and Accountability Act 2013.",
      "register_url": "https://www.legislation.gov.au/search?query=Public+Governance%2C+Performance+and+Accountability+Rule+2014"
    }
  ],
  "artifacts": [
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      "category": "annual-reports",
      "year": "2024-25",
      "url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
      "file": "annual-reports/2024-25.pdf",
      "bytes": 5869945,
      "link_text": "Download report (PDF)"
    },
    {
      "category": "annual-reports",
      "year": "2023-24",
      "url": "https://www.anao.gov.au/sites/default/files/2024-09/ANAO_Annual_Report_2023-2024-2_0.pdf",
      "file": "annual-reports/2023-24.pdf",
      "bytes": 5515932,
      "link_text": "Download report (PDF)"
    },
    {
      "category": "annual-reports",
      "year": "2022-23",
      "url": "https://www.anao.gov.au/sites/default/files/2023-08/ANAO_Annual_Report_2022-2023.pdf",
      "file": "annual-reports/2022-23.pdf",
      "bytes": 6079188,
      "link_text": "Download annual report (PDF)"
    },
    {
      "category": "annual-reports",
      "year": "2021-22",
      "url": "https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf",
      "file": "annual-reports/2021-22.pdf",
      "bytes": 6519188,
      "link_text": "Download annual report (PDF)"
    },
    {
      "category": "annual-reports",
      "year": "2020-21",
      "url": "https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf",
      "file": "annual-reports/2020-21.pdf",
      "bytes": 5207662,
      "link_text": "Download annual report (PDF)"
    },
    {
      "category": "corporate-plans",
      "year": "2023-24",
      "url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
      "file": "corporate-plans/2023-24.pdf",
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      "link_text": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf"
    },
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      "year": "2022-23",
      "url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf",
      "file": "corporate-plans/2022-23.pdf",
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    },
    {
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      "year": "2021-22",
      "url": "https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf",
      "file": "corporate-plans/2021-22.pdf",
      "bytes": 6293386,
      "link_text": "https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf"
    },
    {
      "category": "strategies",
      "year": "2025-26",
      "url": "http://www.anao.gov.au/sites/default/files/2025-07/ANAO_Strategy_on_a_Page_2025-26.pdf",
      "file": "strategies/ANAO_Strategy_on_a_Page_2025-26.pdf",
      "bytes": 183024,
      "link_text": "Download Strategy on a Page"
    },
    {
      "category": "reviews",
      "year": "2019",
      "url": "https://treasury.gov.au/sites/default/files/2019-03/Government-response-final.pdf",
      "file": "reviews/Government-response-final.pdf",
      "bytes": 4424419,
      "link_text": "https://treasury.gov.au/sites/default/files/2019-03/Government-response-final.pdf"
    },
    {
      "category": "other-pdfs",
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