The purpose of the Australian National Audit Office (ANAO) is to drive accountability, transparency and improved performance in the Australian Government sector through quality evidence-based audit services and independent reporting to the Parliament of Australia, audited entities including Australian Government departments and agencies, and the community. The ANAO audits the financial statements of Australian Government entities and the Australian Government's annual consolidated financial statements, and conducts a range of performance audit activity and assurance reviews assessing efficiency and administrative effectiveness across all sectors of government. Our work has real and immediate impact on government programs, projects, systems and reporting. Audit