Australian National Audit Office | Finance Knowledge Graph

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Australian National Audit Office PS ActGGS℗

Submitted by Anonymous (not verified) on Fri, 02/17/2023 - 02:05

Aliases

Australian National Audit Office

Link

https://www.anao.gov.au/

Portfolio

PRIME MINISTER AND CABINET

Governance Characteristics

Type of Body

Non-corporate Commonwealth entity

Accountable authority

Auditor-General

Lead Body

No

Institutional sector classification

General Government Sector - (GGS)

Employment instruments

Public Service Act 1999

Establishing instruments

Auditor-General Act 1997

Annual Report Requirements

Additional annual report requirement in establishing legislation

Yes

Auditor-General Act 1997 - 54 Provision of information to the Minister or the Finance Minister

Auditor-General Act 1997 - 16 Audit fees for annual performance statement audits

Auditor-General Act 1997 - 28 Annual report for the Australian National Audit Office

Auditor-General Act 1997 - 14 Audit fees for annual financial statement audits

Other requirements and references to ‘annual report’ under the enabling legislation

Auditor-General Act 1997 - 18A Audit of performance measures

Corporate Plan Requirements

Section 35 of the PGPA Act applies

Yes

Section 35(3) of the PGPA Act applies

Yes

Current Budget Characteristics

Outcome #1: To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive and the public.

#	Program	Body	Contribution
1.1	Australian National Audit Office Program 1.1	Australian National Audit Office	This program contributes to the outcome through: providing assurance on the fair presentation of financial statements of the Australian Government and its controlled entities by providing independent audit opinions for the Parliament, the executive government and the public presenting two reports annually addressing the outcomes of the financial statements audits of Australian Government entities and the consolidated financial statements of the Australian Government, to provide the Parliament with an independent examination of the financial accounting and reporting of public sector entities, and contributing to improvements in the financial administration of Australian Government entities
1.2	Australian National Audit Office Program 1.2	Australian National Audit Office	This program contributes to the outcome through: audits of the performance of Australian Government programs and entities, including identifying opportunities for improvements and lessons for the sector
1.3	Australian National Audit Office Program 1.3	Australian National Audit Office	This program contributes to the outcome through: audits of the performance statements of selected Australian Government entities

Keys Chart

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Select a Key in the chart below to view list of entities with that key

Government Finance Statistics (GFS) Classification
Key	Description
GGS	General Government Sector (GGS) - All Commonwealth entities and Commonwealth companies are part of the GGS unless stipulated by a GFS classification below.
F	Public Financial Corporation
T	Public Non-financial Corporation (Trading)

Definitions
Key	Description
Listed Entities	A listed entity is a non-corporate Commonwealth entity prescribed by an Act or the PGPA Rule. All non-corporate Commonwealth entities are “listed entities” except for Departments of State and Parliamentary Departments.

Government Requirements
Key	Description
℗	Subject to the requirements of the Commonwealth Procurement Rules (CPRs). All non-corporate Commonwealth entities are subject to the CPRs.
X	Entities that are exempt, or partially exempt, from government policy orders (section 22 of the PGPA Act).

Governance Structure or Characteristics
Key	Description
B	Prescribed as Government Business Enterprises under the PGPA Rule.
E	Executive Agency, through an Order made by the Governor General, under subsection 65(1) of the Public Service Act 1999
HC	The Attorney-General’s portfolio includes the High Court of Australia, which is part of the Commonwealth, is an “agency” named in the annual Appropriation Acts and is in the “General Government Sector”. However, it is not a Commonwealth entity under the PGPA Act, due to its status under its enabling legislation, which also sets its employment framework.
I	Inter-jurisdictional entities in nature (interacts with State, Territory or foreign governments)
M	Material entities and companies (comprising 99% of revenues, expenses, assets and liabilities of the total General Government Sector). All Departments of State are considered material in nature.
R	Corporate Commonwealth entities established by regulation under an Act and/or by a rule under the PGPA Act.
*	3 entities have a body corporate status but are prescribed as noncorporate Commonwealth entities

Employment Arrangements
Key	Description
PS Act	Officials are taken to be employed under Public Service Act 1999.
^	Entities that do not engage staff under the PS Act.
#	Entities can engage officials under enabling legislation as well as PS Act. These include Defence entities under the Defence Act 1903.
▲	Has officials employed under the Parliamentary Service Act 1999.

Type of Body
Key	Description
	Non-corporate Commonwealth entity is a Commonwealth entity that is not a body corporate.*
	Corporate Commonwealth entity is a Commonwealth entity that is a body corporate.*
	A Commonwealth company is a Corporations Act 2001 company that the Commonwealth controls.

This site is generated from open public information stored in the Finance Knowledge Graph. For more information, please see: About structure.gov.au.