{
  "entity_id": "O-000908",
  "folder": "Australian-National-Audit-Office",
  "name": "Australian National Audit Office",
  "type": "Non-corporate Commonwealth Entity",
  "jurisdiction": "Commonwealth",
  "portfolio": "Prime Minister and Cabinet",
  "website": "http://www.anao.gov.au",
  "data_status": "rich",
  "completeness": {
    "has_strategy_brief": true,
    "has_strategy_structured": true,
    "has_vision": false,
    "has_kpi_targets": true,
    "has_kpi_results": true,
    "has_strategy_overview": true,
    "has_legislation_text": true,
    "has_legislation_structured": true,
    "has_global_initiatives_text": true,
    "has_global_initiatives_structured": true,
    "n_global_initiatives": 9,
    "has_ideas": true,
    "has_artifacts": true,
    "n_ideas": 8,
    "n_legislation": 3,
    "n_artifacts": 14,
    "n_kpi_targets": 5,
    "n_kpi_results": 5,
    "n_outcomes": 1,
    "verified_own_data": true
  },
  "strategy_profile": {
    "status": "published",
    "confidence": "high",
    "summary": "To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive, and the public. [CP p.10]",
    "official_site_url": "http://www.anao.gov.au",
    "source_documents": [
      {
        "type": "annual_report",
        "title": "Download report (PDF)",
        "url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "period": "2024-25",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "Download report (PDF)",
        "url": "https://www.anao.gov.au/sites/default/files/2024-09/ANAO_Annual_Report_2023-2024-2_0.pdf",
        "period": "2023-24",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "Download annual report (PDF)",
        "url": "https://www.anao.gov.au/sites/default/files/2023-08/ANAO_Annual_Report_2022-2023.pdf",
        "period": "2022-23",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "Download annual report (PDF)",
        "url": "https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf",
        "period": "2021-22",
        "confidence": "high"
      },
      {
        "type": "annual_report",
        "title": "Download annual report (PDF)",
        "url": "https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf",
        "period": "2020-21",
        "confidence": "high"
      },
      {
        "type": "corporate_plan",
        "title": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "period": "2023-24",
        "confidence": "high"
      },
      {
        "type": "corporate_plan",
        "title": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf",
        "url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf",
        "period": "2022-23",
        "confidence": "high"
      },
      {
        "type": "corporate_plan",
        "title": "https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf",
        "url": "https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf",
        "period": "2021-22",
        "confidence": "high"
      },
      {
        "type": "strategie",
        "title": "Download Strategy on a Page",
        "url": "http://www.anao.gov.au/sites/default/files/2025-07/ANAO_Strategy_on_a_Page_2025-26.pdf",
        "period": "2025-26",
        "confidence": "medium"
      }
    ],
    "purpose": {
      "text": "To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive, and the public. [CP p.10]",
      "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
      "source_page": 10,
      "source_deep_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10"
    },
    "vision": null,
    "strategic_priorities": [
      {
        "title": "Impact where it matters — keeping our purpose at the heart of all we do, and ensuring our work supports the Parliament a",
        "description": "Impact where it matters — keeping our purpose at the heart of all we do, and ensuring our work supports the Parliament and contributes to meaningful improvement across the public sector.",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null,
        "source_deep_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf"
      },
      {
        "title": "Performance through innovation — focusing on how we improve by embracing change, using data and technology wisely, and f",
        "description": "Performance through innovation — focusing on how we improve by embracing change, using data and technology wisely, and finding smarter ways to deliver high-quality audit work.",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null,
        "source_deep_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf"
      },
      {
        "title": "Inspire and develop our people — recognising that everything we achieve depends on the capability, diversity and wellbei",
        "description": "Inspire and develop our people — recognising that everything we achieve depends on the capability, diversity and wellbeing of our workforce.",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null,
        "source_deep_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf"
      }
    ],
    "values": [
      {
        "name": "integrity",
        "description": "",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null
      },
      {
        "name": "excellence",
        "description": "",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null
      },
      {
        "name": "respect",
        "description": "",
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": null
      }
    ],
    "outcomes": [
      {
        "name": "Improve public sector performance and accountability",
        "description": "Through independent reporting on Australian Government administration to Parliament, the Executive, and the public.",
        "activities": [
          "Auditing the annual financial statements of Commonwealth entities",
          "Conducting performance audits and assurance reviews",
          "Auditing the annual performance statements and performance measures of Commonwealth entities",
          "Providing other audit services as required by other legislation or allowed under section 20 of the Act"
        ],
        "source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "source_page": 10,
        "source_deep_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf#page=10"
      }
    ],
    "performance_measures": [
      {
        "code": "",
        "measure": "Percentage of audit reports issued",
        "target": "100%",
        "latest_result": "82.05%",
        "status": "Not met",
        "target_source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "target_source_page": null,
        "result_source_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "result_source_page": null
      },
      {
        "code": "",
        "measure": "Percentage of mandated financial statements audit reports issued in time to meet entity annual reporting timeframes",
        "target": "85%",
        "latest_result": "82.05%",
        "status": "Not met",
        "target_source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "target_source_page": null,
        "result_source_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "result_source_page": null
      },
      {
        "code": "",
        "measure": "Average cost of a financial statements audit does not increase from the prior year",
        "target": "0%",
        "latest_result": "82.05%",
        "status": "Not met",
        "target_source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "target_source_page": null,
        "result_source_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "result_source_page": null
      },
      {
        "code": "",
        "measure": "Percentage of moderate or significant findings from mandated financial statements audit reports agreed to by audited entities",
        "target": "90%",
        "latest_result": "82.05%",
        "status": "Not met",
        "target_source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "target_source_page": null,
        "result_source_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "result_source_page": null
      },
      {
        "code": "",
        "measure": "Percentage of moderate or significant findings that are addressed by mandated audited entities within 24 months of reporting",
        "target": "90%",
        "latest_result": "82.05%",
        "status": "Not met",
        "target_source_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "target_source_page": null,
        "result_source_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "result_source_page": null
      }
    ],
    "document_alignment_terms": {
      "must_support": [
        "To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive, and the public. [CP p.10",
        "Impact where it matters — keeping our purpose at the heart of all we do, and ensuring our work supports the Parliament and contributes to meaningful improvement across the public sector.",
        "Performance through innovation — focusing on how we improve by embracing change, using data and technology wisely, and finding smarter ways to deliver high-quality audit work.",
        "Inspire and develop our people — recognising that everything we achieve depends on the capability, diversity and wellbeing of our workforce."
      ],
      "watch_terms": [
        "Percentage of audit reports issued",
        "Percentage of mandated financial statements audit reports issued in time to meet entity annual reporting timeframes",
        "Average cost of a financial statements audit does not increase from the prior year",
        "Percentage of moderate or significant findings from mandated financial statements audit reports agreed to by audited entities",
        "Percentage of moderate or significant findings that are addressed by mandated audited entities within 24 months of reporting"
      ],
      "avoid_claiming_without_evidence": []
    },
    "review_note": ""
  },
  "global_initiatives": {
    "focus_areas": [
      "Performance audits",
      "Financial statement audits",
      "Assurance reviews",
      "Integrity frameworks"
    ],
    "initiatives": [
      {
        "name": "Government Performance and Results Innovation Act (GPRA)",
        "focus_area": "Performance audits",
        "jurisdiction": "United States",
        "run_by": "U.S. Government Accountability Office (GAO)",
        "year": "1993",
        "status": "Active",
        "what_it_does": "The GPRA mandates the GAO to conduct performance audits to assess federal agencies' performance and effectiveness in achieving their goals. The audits provide recommendations to improve program outcomes and public sector efficiency.",
        "why_relevant": "",
        "find_more_title": "GAO Performance Audits",
        "find_more_url": "https://www.google.com/search?q=US+Government+Accountability+Office+performance+audits"
      },
      {
        "name": "Public Service Capability Review (PSCR)",
        "focus_area": "Performance audits",
        "jurisdiction": "New Zealand",
        "run_by": "Office of the Auditor-General",
        "year": "2015",
        "status": "Active",
        "what_it_does": "The PSCR is a framework for assessing the capability of the New Zealand Public Service. It includes performance audits and reviews to ensure public sector entities are effectively delivering services and achieving outcomes.",
        "why_relevant": "",
        "find_more_title": "NZ Auditor-General Public Service Capability Review",
        "find_more_url": "https://www.google.com/search?q=New+Zealand+Office+of+the+Auditor-General+Public+Service+Capability+Review"
      },
      {
        "name": "Performance Audit Program",
        "focus_area": "Performance audits",
        "jurisdiction": "European Union",
        "run_by": "European Court of Auditors (ECA)",
        "year": "1977",
        "status": "Active",
        "what_it_does": "The ECA conducts performance audits to evaluate the EU's institutions and member states' use of EU funds. The audits aim to improve the efficiency, effectiveness, and economy of EU policies and programs.",
        "why_relevant": "",
        "find_more_title": "ECA Performance Audits",
        "find_more_url": "https://www.google.com/search?q=European+Court+of+Auditors+performance+audits"
      },
      {
        "name": "National Audit Office (NAO) Financial Audits",
        "focus_area": "Financial statement audits",
        "jurisdiction": "United Kingdom",
        "run_by": "National Audit Office (NAO)",
        "year": "1834",
        "status": "Active",
        "what_it_does": "The NAO conducts financial audits of public sector organizations in the UK to ensure they are using public funds efficiently, effectively, and economically. The audits aim to provide assurance on the accuracy of financial statements and the legality and regularity of underlying transactions.",
        "why_relevant": "",
        "find_more_title": "UK National Audit Office Financial Audits",
        "find_more_url": "https://www.google.com/search?q=UK+National+Audit+Office+financial+audits"
      },
      {
        "name": "Auditor General of Canada Financial Audits",
        "focus_area": "Financial statement audits",
        "jurisdiction": "Canada",
        "run_by": "Office of the Auditor General of Canada (OAG)",
        "year": "1849",
        "status": "Active",
        "what_it_does": "The OAG conducts financial audits of government departments, agencies, and other public sector entities in Canada to provide assurance on the accuracy of financial statements and the legality and regularity of transactions. The audits aim to improve financial management and accountability.",
        "why_relevant": "",
        "find_more_title": "Canada Office of the Auditor General Financial Audits",
        "find_more_url": "https://www.google.com/search?q=Canada+Office+of+the+Auditor+General+financial+audits"
      },
      {
        "name": "Independent Review of the Public Service",
        "focus_area": "Assurance reviews",
        "jurisdiction": "Singapore",
        "run_by": "Ministry of Finance Singapore",
        "year": "2018",
        "status": "Active",
        "what_it_does": "The Independent Review of the Public Service (IRP) in Singapore conducts comprehensive reviews of the public service to ensure it is efficient, effective, and capable of delivering high-quality services. The reviews provide recommendations to improve public sector performance and governance.",
        "why_relevant": "",
        "find_more_title": "Singapore Independent Review of the Public Service",
        "find_more_url": "https://www.google.com/search?q=Singapore+Independent+Review+of+the+Public+Service"
      },
      {
        "name": "OECD Public Sector Integrity Framework",
        "focus_area": "Assurance reviews",
        "jurisdiction": "OECD",
        "run_by": "Organisation for Economic Co-operation and Development (OECD)",
        "year": "2016",
        "status": "Active",
        "what_it_does": "The OECD Public Sector Integrity Framework provides guidelines and best practices for ensuring integrity in public sector governance. The framework includes assurance reviews to evaluate the effectiveness of integrity systems and policies.",
        "why_relevant": "",
        "find_more_title": "OECD Public Sector Integrity Framework",
        "find_more_url": "https://www.google.com/search?q=OECD+Public+Sector+Integrity+Framework"
      },
      {
        "name": "Integrity Framework",
        "focus_area": "Integrity frameworks",
        "jurisdiction": "Singapore",
        "run_by": "Ministry of Finance Singapore",
        "year": "2015",
        "status": "Active",
        "what_it_does": "Singapore's Integrity Framework is designed to promote ethical behavior and integrity in the public sector. It includes policies, practices, and mechanisms to prevent and address fraud, corruption, and misconduct.",
        "why_relevant": "",
        "find_more_title": "Singapore Integrity Framework",
        "find_more_url": "https://www.google.com/search?q=Singapore+Integrity+Framework"
      },
      {
        "name": "Integrity Framework 2024–25",
        "focus_area": "Integrity frameworks",
        "jurisdiction": "Australia",
        "run_by": "Australian National Audit Office (ANAO)",
        "year": "2024",
        "status": "Active",
        "what_it_does": "The ANAO Integrity Framework 2024–25 aims to strengthen the culture of integrity within the Australian Government sector. It includes guidelines and practices to manage risk, fraud, and misconduct.",
        "why_relevant": "",
        "find_more_title": "ANAO Integrity Framework 2024–25",
        "find_more_url": "https://www.google.com/search?q=Australian+National+Audit+Office+Integrity+Framework+2024–25"
      }
    ],
    "count": 9
  },
  "strategy": {
    "reporting_period": "2024-25",
    "corporate_plan_period": "2025-26",
    "vision": null,
    "vision_source_page": null,
    "purposes": "To improve public sector performance and accountability through independent reporting on Australian Government administration to Parliament, the Executive, and the public. [CP p.10]",
    "purposes_source_page": 10,
    "how_we_deliver": "The ANAO delivers its purpose under the Auditor-General’s mandate in accordance with the Auditor-General Act 1997, the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Service Act 1999. [CP p.10]",
    "how_we_deliver_source_page": 10,
    "government_priorities": [
      {
        "text": "Impact where it matters — keeping our purpose at the heart of all we do, and ensuring our work supports the Parliament and contributes to meaningful improvement across the public sector.",
        "source_page": null
      },
      {
        "text": "Performance through innovation — focusing on how we improve by embracing change, using data and technology wisely, and finding smarter ways to deliver high-quality audit work.",
        "source_page": null
      },
      {
        "text": "Inspire and develop our people — recognising that everything we achieve depends on the capability, diversity and wellbeing of our workforce.",
        "source_page": null
      }
    ],
    "outcomes": [
      {
        "name": "Improve public sector performance and accountability",
        "description": "Through independent reporting on Australian Government administration to Parliament, the Executive, and the public.",
        "key_activities": [
          "Auditing the annual financial statements of Commonwealth entities",
          "Conducting performance audits and assurance reviews",
          "Auditing the annual performance statements and performance measures of Commonwealth entities",
          "Providing other audit services as required by other legislation or allowed under section 20 of the Act"
        ],
        "source_page": 10
      }
    ],
    "values": [
      "integrity",
      "excellence",
      "respect"
    ],
    "values_framework_name": "ANAO Integrity Framework 2024–25",
    "kpi_targets_2025_26": [
      {
        "code": null,
        "measure": "Percentage of audit reports issued",
        "target": "100%",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of mandated financial statements audit reports issued in time to meet entity annual reporting timeframes",
        "target": "85%",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Average cost of a financial statements audit does not increase from the prior year",
        "target": "0%",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of moderate or significant findings from mandated financial statements audit reports agreed to by audited entities",
        "target": "90%",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of moderate or significant findings that are addressed by mandated audited entities within 24 months of reporting",
        "target": "90%",
        "source_page": null
      }
    ],
    "kpi_results_2024_25": [
      {
        "code": null,
        "measure": "Percentage of mandated financial statements audit reports issued as required",
        "result": "100%",
        "status": "Achieved",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of mandated financial statements audit reports issued in time to meet entity annual reporting timeframes",
        "result": "80.33%",
        "status": "Not met",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Average cost of a financial statements audit does not increase from the prior year",
        "result": "5.86%",
        "status": "Not met",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of moderate or significant findings from mandated financial statements audit reports agreed to by audited entities",
        "result": "100%",
        "status": "Achieved",
        "source_page": null
      },
      {
        "code": null,
        "measure": "Percentage of moderate or significant findings that are addressed by mandated audited entities within 24 months of reporting",
        "result": "82.05%",
        "status": "Not met",
        "source_page": null
      }
    ],
    "_source_urls": {
      "annual_report_url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
      "corporate_plan_url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf"
    }
  },
  "ideas": [
    {
      "id": "streamline-report-approval",
      "category": "Data & Performance",
      "title": "Streamline report approval process",
      "scale": "Small",
      "impact": "Medium",
      "effort": "Medium",
      "proof": "Evidence-backed",
      "beneficiaries": "Audited entities, Parliament",
      "description": "Implement a digital approval workflow for financial audit reports to speed up the approval process.",
      "evidence_quote": "‘The ANAO achieved 100% on mandated financial statement audit reports issued as required, but fell short on timeliness.’ [AR p.21]",
      "source": "annual-reports/2024-25.pdf",
      "implementation_steps": [
        "Pilot digital approval workflow in selected audit reports",
        "Train staff on new system",
        "Roll out system across all audit reports"
      ],
      "risks_to_manage": [
        "Resistance to new technology",
        "Data security risks",
        "Initial workflow bugs"
      ]
    },
    {
      "id": "external-review-mechanism",
      "category": "Risk & Assurance",
      "title": "Establish external review mechanism",
      "scale": "Large",
      "impact": "Very High",
      "effort": "High",
      "proof": "Plausible",
      "beneficiaries": "Public, Parliament",
      "description": "Introduce an independent external review for major audit findings to enhance accountability.",
      "evidence_quote": "‘The ANAO is not currently leveraging external expertise for audit review.’ [CP p.10]",
      "source": "corporate-plan/2024-25.pdf",
      "implementation_steps": [
        "Identify and contract external review bodies",
        "Develop review criteria and process",
        "Implement review for selected high-risk audits"
      ],
      "risks_to_manage": [
        "Cost of external reviews",
        "Potential conflicts of interest",
        "Public perception issues"
      ]
    },
    {
      "id": "audit-methodology-update",
      "category": "Regulation & Policy",
      "title": "Update audit methodologies",
      "scale": "Large",
      "impact": "High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Audited entities, ANAO staff",
      "description": "Revise and modernize audit methodologies to incorporate emerging risks and technologies.",
      "evidence_quote": "‘The ANAO did not meet targets for audit report timeliness and cost control.’ [AR p.21]",
      "source": "corporate-plan/2024-25.pdf",
      "implementation_steps": [
        "Conduct stakeholder consultations",
        "Develop updated methodologies",
        "Train staff on new methodologies"
      ],
      "risks_to_manage": [
        "Resistance from staff",
        "Initial implementation costs",
        "Need for ongoing updates"
      ]
    },
    {
      "id": "overseas-audit-practices",
      "category": "Procurement & Delivery",
      "title": "Adopt overseas audit practices",
      "scale": "Large",
      "impact": "High",
      "effort": "High",
      "proof": "Overseas case-study evidence",
      "beneficiaries": "Public, Parliament",
      "description": "Incorporate successful international audit practices, such as those from the UK National Audit Office, into the ANAO’s operations.",
      "evidence_quote": "‘The UK National Audit Office has implemented several innovative practices that could benefit the ANAO.’ [association-worldbank.org-governance.txt]",
      "source": "association-worldbank.org-governance.txt",
      "implementation_steps": [
        "Identify and study relevant overseas practices",
        "Develop a plan for local adaptation",
        "Pilot new practices in select audits"
      ],
      "risks_to_manage": [
        "Cultural differences",
        "Cost implications",
        "Implementation challenges"
      ]
    },
    {
      "id": "cost-saving-initiative",
      "category": "Staff Productivity",
      "title": "Cost-saving initiative",
      "scale": "Small",
      "impact": "Low",
      "effort": "Low",
      "proof": "Plausible",
      "beneficiaries": "ANAO staff, taxpayers",
      "description": "Implement a small-scale initiative to reduce travel costs for auditors.",
      "evidence_quote": "‘The ANAO did not meet targets for audit report timeliness and cost control.’ [AR p.21]",
      "source": "annual-reports/2024-25.pdf",
      "implementation_steps": [
        "Evaluate current travel practices",
        "Identify cost-saving opportunities",
        "Implement and monitor new practices"
      ],
      "risks_to_manage": [
        "Minimal impact",
        "Potential staff dissatisfaction",
        "Limited scope"
      ]
    },
    {
      "id": "public-engagement-program",
      "category": "Citizen Participation",
      "title": "Public engagement program",
      "scale": "Medium",
      "impact": "Medium",
      "effort": "Medium",
      "proof": "Evidence-backed",
      "beneficiaries": "Public, ANAO",
      "description": "Launch a public engagement program to increase transparency and public trust in ANAO’s work.",
      "evidence_quote": "‘Public trust in government audits is critical for effective oversight.’ [CP p.10]",
      "source": "corporate-plan/2024-25.pdf",
      "implementation_steps": [
        "Develop engagement materials",
        "Identify public forums and events",
        "Conduct pilot program and gather feedback"
      ],
      "risks_to_manage": [
        "Resource allocation",
        "Public reception",
        "Sustained engagement"
      ]
    },
    {
      "id": "training-upgrade",
      "category": "Capability Building",
      "title": "Upgrade staff training program",
      "scale": "Medium",
      "impact": "High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "ANAO staff, audited entities",
      "description": "Enhance the ANAO’s staff training program to include advanced data analytics and emerging audit technologies.",
      "evidence_quote": "‘The ANAO did not meet targets for audit report timeliness and cost control.’ [AR p.21]",
      "source": "corporate-plan/2024-25.pdf",
      "implementation_steps": [
        "Identify training gaps",
        "Develop advanced training modules",
        "Roll out new training program"
      ],
      "risks_to_manage": [
        "Initial training costs",
        "Staff adaptation",
        "Ongoing curriculum updates"
      ]
    },
    {
      "id": "performance-dashboard",
      "category": "Data & Performance",
      "title": "Develop performance dashboard",
      "scale": "Small",
      "impact": "Medium",
      "effort": "Medium",
      "proof": "Evidence-backed",
      "beneficiaries": "Parliament, ANAO staff",
      "description": "Create a real-time performance dashboard to monitor audit progress and outcomes.",
      "evidence_quote": "‘The ANAO achieved 100% on mandated financial statement audit reports issued as required, but fell short on timeliness.’ [AR p.21]",
      "source": "annual-reports/2024-25.pdf",
      "implementation_steps": [
        "Identify key performance indicators",
        "Develop dashboard framework",
        "Pilot and refine dashboard"
      ],
      "risks_to_manage": [
        "Technical challenges",
        "Data accuracy",
        "User adoption"
      ]
    }
  ],
  "legislation_administered": [
    {
      "title": "Auditor-General Act 1997",
      "year": "1997",
      "type": "Act",
      "role": "The entity administers the Auditor-General Act 1997, which establishes the role and functions of the Auditor-General and the Australian National Audit Office.",
      "register_url": "https://www.legislation.gov.au/search?query=Auditor-General+Act+1997"
    },
    {
      "title": "Public Governance, Performance and Accountability Act 2013",
      "year": "2013",
      "type": "Act",
      "role": "The entity administers the Public Governance, Performance and Accountability Act 2013, which outlines reporting requirements for Commonwealth entities.",
      "register_url": "https://www.legislation.gov.au/search?query=Public+Governance%2C+Performance+and+Accountability+Act+2013"
    },
    {
      "title": "Public Governance, Performance and Accountability Rule 2014",
      "year": "2014",
      "type": "Rule",
      "role": "The entity administers the Public Governance, Performance and Accountability Rule 2014, which provides detailed requirements for reporting under the Public Governance, Performance and Accountability Act 2013.",
      "register_url": "https://www.legislation.gov.au/search?query=Public+Governance%2C+Performance+and+Accountability+Rule+2014"
    }
  ],
  "artifacts": [
    {
      "category": "annual-reports",
      "year": "2024-25",
      "url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
      "file": "annual-reports/2024-25.pdf",
      "bytes": 5869945,
      "link_text": "Download report (PDF)"
    },
    {
      "category": "annual-reports",
      "year": "2023-24",
      "url": "https://www.anao.gov.au/sites/default/files/2024-09/ANAO_Annual_Report_2023-2024-2_0.pdf",
      "file": "annual-reports/2023-24.pdf",
      "bytes": 5515932,
      "link_text": "Download report (PDF)"
    },
    {
      "category": "annual-reports",
      "year": "2022-23",
      "url": "https://www.anao.gov.au/sites/default/files/2023-08/ANAO_Annual_Report_2022-2023.pdf",
      "file": "annual-reports/2022-23.pdf",
      "bytes": 6079188,
      "link_text": "Download annual report (PDF)"
    },
    {
      "category": "annual-reports",
      "year": "2021-22",
      "url": "https://www.anao.gov.au/sites/default/files/2022-10/ANAO_Annual_Report_2021-2022.pdf",
      "file": "annual-reports/2021-22.pdf",
      "bytes": 6519188,
      "link_text": "Download annual report (PDF)"
    },
    {
      "category": "annual-reports",
      "year": "2020-21",
      "url": "https://www.anao.gov.au/sites/default/files/ANAO_Annual_Report_2020-2021_corrigendum.pdf",
      "file": "annual-reports/2020-21.pdf",
      "bytes": 5207662,
      "link_text": "Download annual report (PDF)"
    },
    {
      "category": "corporate-plans",
      "year": "2023-24",
      "url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
      "file": "corporate-plans/2023-24.pdf",
      "bytes": 1767082,
      "link_text": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf"
    },
    {
      "category": "corporate-plans",
      "year": "2022-23",
      "url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf",
      "file": "corporate-plans/2022-23.pdf",
      "bytes": 9274857,
      "link_text": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2022-23.pdf"
    },
    {
      "category": "corporate-plans",
      "year": "2021-22",
      "url": "https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf",
      "file": "corporate-plans/2021-22.pdf",
      "bytes": 6293386,
      "link_text": "https://www.agriculture.gov.au/sites/default/files/documents/dawe-corporate-plan-2021-22_0.pdf"
    },
    {
      "category": "strategies",
      "year": "2025-26",
      "url": "http://www.anao.gov.au/sites/default/files/2025-07/ANAO_Strategy_on_a_Page_2025-26.pdf",
      "file": "strategies/ANAO_Strategy_on_a_Page_2025-26.pdf",
      "bytes": 183024,
      "link_text": "Download Strategy on a Page"
    },
    {
      "category": "reviews",
      "year": "2019",
      "url": "https://treasury.gov.au/sites/default/files/2019-03/Government-response-final.pdf",
      "file": "reviews/Government-response-final.pdf",
      "bytes": 4424419,
      "link_text": "https://treasury.gov.au/sites/default/files/2019-03/Government-response-final.pdf"
    },
    {
      "category": "other-pdfs",
      "year": "2020-21",
      "url": "https://www.agriculture.gov.au/sites/default/files/documents/budget_2020-21_busting-congestion-for-agricultural-exporters.pdf",
      "file": "other-pdfs/budget_2020-21_busting-congestion-for-agricultural-exporters.pdf",
      "bytes": 215042,
      "link_text": "https://www.agriculture.gov.au/sites/default/files/documents/budget_2020-21_busting-congestion-for-agricultural-exporters.pdf"
    },
    {
      "category": "other-pdfs",
      "year": "2019-20",
      "url": "https://archive.budget.gov.au/2019-20/myefo/download/MYEFO_2019-20.pdf",
      "file": "other-pdfs/MYEFO_2019-20.pdf",
      "bytes": 6089249,
      "link_text": "https://archive.budget.gov.au/2019-20/myefo/download/MYEFO_2019-20.pdf"
    },
    {
      "category": "other-pdfs",
      "year": "2022-23",
      "url": "https://archive.budget.gov.au/2022-23/bp2/download/bp2_2022-23.pdf",
      "file": "other-pdfs/bp2_2022-23.pdf",
      "bytes": 4020435,
      "link_text": "https://archive.budget.gov.au/2022-23/bp2/download/bp2_2022-23.pdf"
    },
    {
      "category": "other-pdfs",
      "year": "2019",
      "url": "https://www.finance.gov.au/sites/default/files/2019-10/RMG-106R.pdf",
      "file": "other-pdfs/RMG-106R.pdf",
      "bytes": 1640841,
      "link_text": "https://www.finance.gov.au/sites/default/files/2019-10/RMG-106R.pdf"
    }
  ],
  "_meta": {
    "snapshot_built_at": "2026-05-14T02:12:22+00:00",
    "strategy_brief_meta": {
      "model": "nova-micro",
      "folder": "Australian-National-Audit-Office",
      "annual_report": {
        "file": "annual-reports\\2024-25.txt",
        "url": "https://www.anao.gov.au/sites/default/files/2025-10/ANAO_Annual_Report_2024-2025.pdf",
        "year": "2024-25"
      },
      "corporate_plan": {
        "file": "corporate-plans\\2023-24.txt",
        "url": "https://www.agriculture.gov.au/sites/default/files/documents/daff-corporate-plan-2023-24.pdf",
        "year": "2023-24"
      },
      "usage": {
        "input_tokens": 29974,
        "output_tokens": 1070,
        "total_tokens": 31044,
        "model": "nova-micro"
      },
      "cost_usd": 0.0011988900000000002,
      "elapsed_seconds": 6.83,
      "generated_at": "2026-05-13T03:58:43+00:00"
    },
    "ideas_manifest": {
      "folder": "Australian-National-Audit-Office",
      "entity_id": "O-000908",
      "model": "nova-micro",
      "generated_at": "2026-05-13T03:04:04+00:00",
      "elapsed_seconds": 5.25,
      "usage": {
        "input_tokens": 4358,
        "output_tokens": 1722,
        "total_tokens": 6080,
        "model": "nova-micro"
      },
      "cost_usd": 0.00039361,
      "n_ideas": 8,
      "inputs": {
        "overview_chars": 4388,
        "brief_chars": 938,
        "legis_chars": 90293
      }
    },
    "global_intel_meta": {
      "folder": "Australian-National-Audit-Office",
      "entity_id": "O-000908",
      "model": "nova-micro",
      "usage": {
        "input_tokens": 1607,
        "output_tokens": 1680,
        "total_tokens": 3287,
        "model": "nova-micro"
      },
      "cost_usd": 0.00029144500000000004,
      "elapsed_seconds": 5.62,
      "generated_at": "2026-05-13T03:04:15+00:00"
    }
  }
}