The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected Major Projects carried out by the Department of Defence. The status of the selected Major Projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.
The following forecast information is excluded from the scope of the ANAO’s review:
- Section 1.2 Current Status—Materiel Capability Delivery Performance and Section 4.1 Measures of Materiel Capability Delivery Performance;
- Section 1.3 Project Context—Major Risks and Issues and Section 5 – Major Risks and Issues; and
- forecast dates where included in each PDSS.
- Accordingly, the Independent Assurance Report by the Auditor-General does not provide any assurance in relation to this information. However, material inconsistencies identified in relation to this information, are required to be considered in forming the conclusion.
The exclusions to the scope of the review noted above are due to a lack of Defence systems from which to provide complete and accurate evidence9, in a sufficiently timely manner to facilitate the review. This has been an area of focus of the JCPAA over a number of years10, and it is intended that all components of the PDSSs will eventually be included within the scope of the ANAO’s review.
Separate to the formal review, the ANAO has undertaken an analysis of key elements of the PDSSs—including cost, schedule, progress towards delivery of required capability, project maturity, and risks and issues. Longitudinal analysis across these key elements of projects has also been undertaken.
Defence provides further insights and context in its commentary and analysis—although this is not included within the scope of the ANAO’s review.