Foreword by the Auditor–General
Contributing To Better Public Administration

Ian McPhee PSM
Auditor-General for Australia
The Parliament looks to the Auditor-General and the Australian National Audit Office (ANAO) for assurance in relation to financial reporting by public sector entities and government, and in relation to the efficiency and effectiveness of program administration. We also contribute, through our audit recommendations, to improvements in public sector performance. In this regard, entities and the ANAO each has a role in contributing to parliamentary and public confidence in public administration. And, while the roles of public sector entities and the ANAO may differ, contributing to better public sector performance is common ground.
As the external auditor of the Executive Government, I appreciate the challenges for public sector entities of managing in this increasingly complex and demanding public sector environment. Therefore, our reports endeavour to capture, in a balanced way, the appropriate context and significant issues that bear on the administration of a program or an entity. To meet the Parliament’s expectation we report on areas where there may be shortcomings in public administration, but importantly we also report areas where program administration works well.
While it is important that there is a co-operative working relationship with agencies, there will be occasions where a difference of opinion is held. In such situations, both positions are reported to the Parliament.