Complete Table of Contents

LETTER OF TRANSMITTAL

HIGHLIGHTS

AREAS OF FOCUS FOR THE COMING YEAR

FOREWORD BY THE AUDITOR–GENERAL

Contributing to Better Public Administration
Role and Responsibilities
Our Audit Products
Financial Statement Audits
Performance Audits
Contribution to the Parliament
Better Practice Guides
Monitoring Our Performance
Challenges
To Conclude

REPORT OVERVIEW

The Auditor–General’s Role and Responsibilities

Vision

Organisation

For More Information

The ANAO’s Outcome–Output Framework

Financial Summary

Resources for Outcomes

REPORTING ON PERFORMANCE

Australian National Audit Office
2005–2006 Portfolio Budget Statements scorecard
2005–2006 Business Plan Scorecard

Output Group 1

Performance Audit Services
Performance Audit Reports
Performance Audit Outcomes by Themes
Inclusion of Agency Comments in Audit Reports
Performance
Other Audit and Related Products
Contribution to Outcome 1 – Improvement in Public Administration
Client Survey
Contribution to the Parliament
Contribution to Public Sector Entities

Output Group 2

Information Support Services
Assistance to Parliament
Better Practice Guides (BPGs)
Performance
Increasing Awareness of BPGs and Related Products
National and International Representation
Client Seminars and Advice
Contribution to Outcomes

Output Group 3

Assurance Audit Services
Financial Statement Audit Reports
Financial Statement Audit – Period Ended 30 June 2005
Interim Financial Statement Audit – Period Ended 30 June 2006
Control Environment
Information Technology Systems
Control Procedures
Interim Audit Conclusions
Audit Methodology
Client Survey
Performance
Audit Fees
Business Support Process (BSP) Audits
Protective Security Audits
Other Attest Reports
Contribution to Outcome 2–assurance
Financial Statement Audit Opinions
Parliamentary Interest
Developments in the Auditing Profession
Quality Assurance

MANAGEMENT AND ACCOUNTABILITY

Corporate Governance
Executive Board of Management (EBOM)
Audit Committee
Information Strategy Committee
Remuneration Committee
Strategic Planning Framework
Maintenance of Appropriate Ethical Standards
External and Internal Scrutiny
External Audit
Internal Audit
Decisions by Courts and Tribunals
Commonwealth Ombudsman
Management of Human Resources
Attraction and Retention of Staff
ANAO Workplace Agreement 2006–2009
SES Remuneration
Performance Pay
Learning and Professional Development
Staff Seminar Series
Secondment/exchange Program
Undergraduate Program and ICAA Achievers Program
Professional Qualifications and Representation
Graduates
Awards and Recognition
Workplace Diversity
Occupational Health and Safety (OH&S)
Other Management Issues
Consultancy Services
Major Competitive Tendering and Contracting Activities
Recruitment Advertising
Freedom of Information
Environmental Protection and Biodiversity Conservation
Service Charter
Discretionary Grants
Assessment of Effectiveness of Assets Management
Assessment of Purchasing Against Core Policies and Principles
Emergency and Business Continuity Plans
APPENDICES
Appendix 1: ANAO Staffing Overview
Appendix 2: 2005–2006 Financial Results Commentary and Financial Statements
2005–2006 Financial Results Commentary
Detailed Analysis
ANAO 2005–2006 Financial Statements
Appendix 3: Audit Reports
Appendix 4: Main Issues Raised in Performance Audit, Business Support Process (Bsp) Audit and Protective Security Audit Reports Tabled in 2005–2006
Appendix 5: Addresses and Papers by the Auditor–general and ANAO Senior Officers
Appendix 6: Procurement Activities
Appendix 7: Contact Directory
Appendix 8: Compliance Index
ABBREVIATIONS
LIST OF FIGURES
Figure 1: Organisation and Senior Management Structure as at 1 July 2006
Figure 2: The ANAO’s Outcome–Output framework
Figure 3: Number of Performance Audit Reports
Figure 4: Agreement to recommendations in performance audit reports
Figure 5: Number of BPGs produced
Figure 6: Number of Outputs from the Financial Statement Audit Process
Figure 7: Timeliness of Issuing Audit Opinions
Figure 8: Percentage of Unqualified Opinions
Figure 9: Strategic Planning Framework
Figure 10: ANAO Values and Behaviours
Figure A2–1: Operating Expenses
Figure A2–2: Operating Revenue
LIST OF TABLES
Table 1: Financial Resources Summary
Table 2: Resources for Outcome 1
Table 3: Resources for Outcome 2
Table 4: Summary of Performance Assessment Rating for the Period Ending 31 October 2005
Table 5: Summary of Staff Secondments and Exchanges During 2005–2006
Table 6: Summary of Studies Completed by Staff Members
Table 7: Details of Advertising Expenditure
Table A1–1: Staffing Profile As at 30 June 2006
Table A1–2: ANAO Paid Operative Staff (employed under the public service act 1999) as at 30 June 2006
Table A1–3: Paid full–time, part–time and non ongoing staff as at 30 June 2006
Table A1–4: Analysis of Workplace Diversity Groups Within Salary Levels 2005–2006
Table A1–5: Details of Gains and Losses
Table A1–6: Expenditure on Staff Training
Table A1–7: Basis of Employment of Staff
Table A1–8: Performance Payments
Table A2–1: Summary of Financial Performance
Table A2–2: Administered Funds
Table A6–1: List of consultancy contracts let in 2005–2006 valued at
$10 000 or more
Table A6–2: Consultancy contracts valued at $10 000 or more 2003–2004 to 2005–2006