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External scrutiny

The ANAO’s operations, processes and reports are periodically subjected to independent external review.

Part 7 of the Auditor-General Act 1997 provides for the appointment of an Independent Auditor, who undertakes the audit of the ANAO’s financial statements and carries out selected performance audits, having regard to the audit priorities of the Parliament as determined by the JCPAA. The Independent Auditor position is a part-time statutory appointment for a period of at least three years and not more than five years. On 21 February 2019, the Governor-General appointed Ms Eileen Hoggett as the ANAO’s Independent Auditor from 1 March 2019 for a period of five years.

In 2019–20, the Independent Auditor commenced a performance audit to assess the effectiveness of the ANAO’s internal budgeting and forecasting processes and practices, in supporting the 2019–20 and 2020–21 financial years. The report is due to be finalised by the end of August 2020.

The ANAO received unmodified auditor reports on its financial statements and performance statements for the year ended 30 June 2020.

No decisions made by a court or administrative tribunal or by the Australian Information Commissioner had a significant effect on the ANAO’s operations in 2019–20. The ANAO was not the subject of any agency capability reviews or reports by the Commonwealth Ombudsman in 2019–20.