Grants watchdog issues new guidance on data, records and audits

Its records management guidance highlights eight lessons for officials involved in record keeping, saying officials should:

• promote a culture where records management is valued
• establish an information governance framework
• make records available for use and reuse
• use compliant records management systems
• ensure that official business communications are appropriately recorded
• integrate records management into business processes
• prioritise records management during machinery of government changes
• ensure records are complete and accurate.

The guidance on the governance of data similarly lists five principles of better administration of data, saying officials should:

• value data as though it’s an asset
• develop an information governance framework and data strategy
• establish data leadership and define roles and responsibilities
• document data methodology with data processes mapped end-to-end
• strengthen assurance over third-party data.

And in preparing for an audit by the nation’s auditor-general, the ANAO explains how it undertakes investigations, including how those topics are chosen based on risk, impact, and the priorities of government and parliamentary oversight committees.

The detailed advice spells out the objectives, criteria and sub-criteria employed to conduct audits, as well as audit methodologies.

The ANAO has recently flagged “potential” audits of Australian government grants reporting, Aboriginal Investment NT’s administration of grants programs, and grants awarded under the Safe Places Emergency Accommodation Program in its 2025–26 work program, but no dates have been set.

An investigation into the Defence Department’s industry grants programs was due earlier this year, but is now expected to be lodged in October.

More information

What to do when the auditor comes knocking

Auditor flags more audits into grants reporting