Australian National Audit Office Explained

Agency Name:Australian National Audit Office
Formed:1901
Headquarters:Canberra, Australian Capital Territory
Employees:398 (estimate for 2023–24)
Budget:A$125.984 million (estimate for 2023–24)
Chief1 Name:Rona Mellor PSM
Chief1 Position:
Acting Auditor-General
Footnotes:[1]

The Australian National Audit Office (ANAO) is the supreme audit institution of Australia, functioning as the national auditor for the Parliament of Australia and Government of Australia. It reports directly to the Australian Parliament via the Speaker of the House of Representatives and the President of the Senate. Administratively, the ANAO is located in the Prime Minister and Cabinet portfolio.

The current acting Auditor-General for Australia is Ms Rona Mellor PSM, who was appointed to act in the role commencing 16 February 2024 following the resignation of the fifteenth Auditor-General Grant Hehir.[2]

Role

The Australian National Audit Office is a specialist public sector agency that supports the Auditor-General of Australia, who is an independent officer of the Parliament of Australia. The main functions and powers of the Auditor-General under the include auditing financial statements of Commonwealth agencies, authorities, companies and their subsidiaries in accordance with the and conducting performance audits which are tabled in Parliament. The Auditor-General may report their findings directly to Parliament or to a minister, on any important matter.

In addition, the ANAO plays a leadership role in improving public administration and audit capability in Australia and overseas by publishing information such as Insights and deploying experienced staff to audit institutions in Indonesia and Papua New Guinea.

Auditor-General

The Auditor-General is appointed by the Governor-General on the recommendation of the Prime Minister, for a term of ten years.

The current acting Auditor-General is Ms Rona Mellor PSM, who was appointed to act in the role commencing 16 February 2024.

Below is a full list of Commonwealth auditors-general dating from 1902.

Name Dates
19021926
19261935
19351938
19381946
19461951
19511955
19551961
19611973
Duncan Robert Steele Craik 19731981
Keith Frederick Brigden 19811985
John Vincent Monaghan 19851987
19881995
Patrick Joseph Barrett 19952005
Ian McPhee 20052015
Grant Hehir[3] 20152024

History

The Audit Act 1901 was the fourth piece of legislation passed by the Parliament. The Audit Act provided a legislative basis for the financial management of Commonwealth finances and the audit of related accounts, it also provided a legal foundation for the appointment of an Auditor-General.[4] The first Auditor-General, John William Israel,[5] began establishing the Federal Audit Office in 1902 in Melbourne.[6] The office moved to Canberra in 1935, in line with Government policy at that time.

The Audit Act 1901 was amended in 1979 to allow the Audit Office to undertake performance audits ("efficiency reviews"). Efficiency reviews, or performance audit, concerns the efficiency and effectiveness of a particular government activity.

The Audit Act 1901 was replaced with the Auditor-General Act 1997, which came into effect on 1 January 1998. The main features of the new act included:

In 1986 the ANAO hosted XII INCOSAI, the twelfth triennial convention of the International Organization of Supreme Audit Institutions.

The Australian National Audit Office also reviews Commonwealth Government agencies pursuant to the for the proper use and management of public money, public property and other Commonwealth resources; the that provides reporting, accountability and other rules for Commonwealth authorities and Commonwealth companies; and the for general corporate law.

External links

Notes and References

  1. Book: The Auditor-General Annual Report 2011−2012 . 2012 . Australian National Audit Office . Commonwealth of Australia . 978-0-642-81266-7 . https://web.archive.org/web/20130421125534/http://anao.gov.au/~/media/Files/Annual%20Reports/Annual%20Reports/2011_2012_Annual_Report/ANAO%20Annual%20Report%202011%202012.pdf . 21 April 2013 . dead.
  2. Web site: Statement on the resignation of the Auditor-General for Australia, Mr Grant Hehir . 2024-02-15 . www.pmc.gov.au.
  3. Web site: The Auditor-General. . Parliament of Australia . 3 November 2015 . 26 June 2020.
  4. Web site: Report 419: Inquiry into the Auditor-General Act 1997 . Joint Committee of Public Accounts and Audit . 2010 . Canberra . 1.
  5. Web site: History of the ANAO . Australian National Audit Office . 2011 . Canberra . 1 . 16 December 2011 . https://web.archive.org/web/20140328061917/http://anao.gov.au/About-Us/History-of-the-ANAO . 28 March 2014 . dead.
  6. Web site: A Reactive Administrative Culture? The Legacy of Australia's first Auditor-General on the Australian Audit Office . Wanna, John . Ryan, Christine . . 2003 . Canberra . 5.
  7. Web site: Report 386: Review of the Auditor-General Act 1997 . Joint Committee of Public Accounts and Audit . 2001 . Canberra . 3.