Part 3 — Report on performance
Independent assurance report on the annual performance statement of the Australian National Audit Office
To the President of the Senate and the Speaker of the House of Representatives
In my opinion, in all material respects, the annual performance statement of the Australian National Audit Office for the period 1 July 2019 and 30 June 2020 has been prepared in accordance with the criteria set out below.
Audit criteria and source
The criteria against which I have formed my opinion are:
- whether the performance measures included in the Australian National Audit Office's Corporate Plan 2020-21 and will report against in its annual performance statement for the period 1 July 2020 to 30 June 2021 meet the requirements for performance measures a Commonwealth entity in accordance with section 16EA of the Public Governance Performance and Accountability rule 2014;
- whether records retained by the ANAO support the results presented in its annual performance statement for the period 1 July 2019 to 30 June 2020; and
- whether the ANAO has maintained in all material respects a framework for gathering, assessing, monitoring and reporting performance information in the annual performance statement for the period 1 July 2019 to 30 June 2020.
I have drawn these criteria from the Public Governance, Performance and Accountability Act 2013 (PGPA Act), the accompanying Public Governance Performance and Accountability Rule 2014 ( PGPA Rule) and relevant Resource Management Guides issued by the Department of Finance to support the enhanced Commonwealth government performance framework.
Basis for my conclusion
I have conducted my work in accordance with the Australian Standard on Assurance Engagements (ASAE 3000), Assurance Engagements Other than Audits or Reviews of Historical Financial Information. I believe that the assurance evidence I have obtained is sufficient and appropriate to provide a basis for my conclusion.
In accordance with ASAE 3000 I have:
- used my professional judgement to assess the risk of material misstatement and plan and perform the engagement to obtain reasonable assurance that the annual performance statement for the period 1 July 2019 and 30 June 2020 is free from material misstatement whether due to fraud or error;
- considered relevant internal controls when designing my assurance procedures; however, I do not express a conclusion on their effectiveness; and
- ensured that my engagement team possesses the appropriate knowledge, skills and professional competencies.
There is an unavoidable risk that work planned and executed in accordance with Australian Auditing Standards including ASAE 3000 may not detect the fraud, error or non-compliance with laws and regulations, particularly where there has been concealment through collusion, forgery and other illegal acts. There are inherent limitations in performing such work — for example, work is based on selective testing of the information being examined — and therefore errors and irregularities may not be detected. However, I will communicate to ANAO, as appropriate, any such matters that come to my attention.
Reasonable assurance is a higher level of insurance, but it is not a guarantee that it will always detect a material misstatement when it exists. Misstatements, including omissions, are considered material if individually or in the aggregate, they could reasonably be expected to influence relevant decisions of the intended users of the report.
Use of the report
This report was prepared for the President of the Senate and the Speaker of the House of Representatives for the purpose of providing an assurance conclusion on the ANAO's annual performance statement for the period 1 July 2019 to 30 June 2020, and may not be suitable for another purpose. I disclaim any assumption of responsibility for any reliance on my report, to any person other than the President of the Senate or the Speaker of the House of Representatives, or for any other purpose than that for which it was prepared.
My responsibility is to perform a reasonable assurance engagement in relation to the ANAO's annual performance statement for the period 1 July 2018 to 30 June 2019, and to issue an assurance report that includes my conclusion.
ANAO are responsible for:
- determining that the criteria are appropriate to meet their needs and the needs of the Auditor General;
- preparing and presenting the annual performance statement for the period 1 July 2019 to 30 June 2020 in accordance with the criteria; and
- establishing internal controls that enable the preparation and presentation of the annual performance statement for the period 1 July 2019 to 30 June 2020 free from material misstatement, whether due to fraud or error.
Independent and quality control
I have complied with independence and other relevant ethical requirements of the Code of Ethics for Professional Accountants issued by the Australian Professional and Ethical Standards Board, and complied with the applicable requirements of Australian Standard on Quality Control 1 to maintain a comprehensive system of quality control.