Friday, 23 January 2026

Avoiding responsibility: the ANAO Performance Audit of childhood development


O, what may man within him hide,

Though angel on the outward side!

Measure for Measure, Act three, Scene two

 

The ANAO have recently issued a new performance audit titled Closing the Gap in Schooling and Early Childhood Development — Partnership and Reporting (link here).

The focus of the audit is the implementation of the National Agreement on Closing the Gap as it relates to 3 targets related to addressing inequality in outcomes related to schooling and early childhood development: targets 3, 4 and 5 of Closing the Gap.

According to the Productivity Commission Closing the Gap dashboard (link here), at present, Target 3 on Early Childhood Education is improving and on track with 94.2 % of children enrolled in pre-school in 2024 (but see the discussion of data issues below). Target 4 on Children Thriving is worsening and not on track, with only 33.9 % of Indigenous children commencing school being developmentally on track. Target 5 on Student Learning Potential has improved but is not on track with 68.1% of Indigenous people aged 20-24 having attained Year 12 or equivalent in 2021.

While comprising less than 120 pages including appendices, the ANAO Performance Audit is a dense and complicated read, not assisted by its focus on intricate program detail and the complexity of the processes across multiple portfolios, jurisdictions and programs that impact upon these targets.

In para 1, the report states [footnotes removed]:

The objective of the National Agreement is to ‘overcome the entrenched inequality faced by too many Aboriginal and Torres Strait Islander people so that their life outcomes are equal to all Australians’. The Australian Government is jointly accountable with the state and territory governments for the implementation of the National Agreement.

In para 9, the ANAO lay out the objectives of the audit as follows:

… to assess the effectiveness of partnership arrangements, funding design activities and measurement of progress for schooling and early childhood development commitments under the National Agreement on Closing the Gap.

In this post, I do not propose to attempt to summarise the audit in any comprehensive way but instead will focus on those findings which seem to me to reveal something deeper about the National Agreement, its implementation, and the performance of the agencies involved. I recommend readers at least have a look at the introductory Summary and Recommendations section to obtain a sense of the overall shape and contents of the Performance Audit.

Paragraphs 11 to 14 of the Summary and Recommendations section outline the conclusions of the audit. Bolding of text has been added to emphasise key points.

In paras. 13 and 14, the ANAO note that:

More can be done to align mainstream federal funding agreements to the priority reforms. There is a lack of transparency over how federal funding agreements support Aboriginal community-controlled organisations…

The Australian Government’s progress reporting for Targets 3, 4 and 5 could be more reliable and complete. Dashboard information published by the Productivity Commission on Targets 3, 4 and 5 is accurate, however Target 3 results (the only one of these three targets considered to be ‘on track’) are not fully meaningful due to a measurement issue. Many ‘supporting indicators’ set out in the 2020 National Agreement on Closing the Gap, which are intended to lead to greater understanding and insight into how governments are tracking against the targets, were not developed as at June 2025. The Australian Government’s annual reports on Closing the Gap are accurate but increasingly incomplete and unmeaningful. The NIAA has not done enough to appropriately advise the government about annual reporting requirements established in the National Agreement.

In para. 17, referring to placed based agreements the ANAO state:

In 2021 it was agreed that state and territory governments would resource the establishment and governance costs for any place-based partnerships in their jurisdiction. Place‑based partnerships were not fully established by 2024 as specified in the National Agreement on Closing the Gap. …. The NIAA coordinated Australian Government participation in governance arrangements but did not coordinate with the relevant state governments to facilitate establishment of the two place-based partnerships. Australian Government reporting on place-based partnerships, including for place‑based partnerships relevant to schooling and early childhood development, is deficient and worsening.

In para. 19, the ANAO note:

… The Australian Government has not met the requirement in the National Agreement on Closing the Gap to report annually on the allocation of grant funding to Aboriginal and Torres Strait Islander organisations (including ACCOs).

In para. 22, the ANAO note:

The coordination and publication of the Australian Government’s annual reports on the Closing the Gap National Agreement have been facilitated by the NIAA. While accurately drawing on the PC dashboards, information on Targets 3, 4 and 5 has become less complete over time, reducing transparency over Closing the Gap progress in schooling and early childhood development.

ANAO Recommendations

The ANAO made only four formal recommendations (pages 11 and 12), each of them quite anodyne. The response to the single recommendation to the Education Department was ‘agreed’. The three recommendations to NIAA recommend actions simply amount to requests for mere compliance with the terms of the National Agreement. In each case, the NIAA response might best be described as prevarication.

Recommendation One focusses on reporting on the implementation of place-based partnerships; see paragraph 2.25 to 2.36. In para 2.34, the ANAO note that the last three annual reports on closing the gap compiled by NIAA have not complied with the requirements of clause 37 of the Agreement. The NIAA response was not to agree, nor to disagree, but to ‘note’ the recommendation, adding a comment that the content of the annual reports is a matter for Government.

Recommendation Two, which arose from the analysis in Chapter 3 of the Audit on funding design focusses on the extent to which the annual reports list the number of Community controlled organisations receiving funding, a requirement of clause 118 of the National Agreement. The NIAA response was identical to that provided in relation to Recommendation One. In this case, the ANAO had noted (para. 3.46) that NIAA had not briefed the Minister on the requirement to include this information prior to her approval of the Annual Report.

Recommendation Three was directed to the Department of Education and dealt with improved monitoring of the same issues. The Department’s response was to agree with the recommendation and (in effect) promise to do better.

Recommendation Four (para 4.36) dealt with reporting on progress on closing the gap. The ANAO had examined this issue in detail in Chapter Four of the audit and raised a series of detailed issues which I won’t seek to summarise. I will note one instance (para. 4.13) where the formula used to measure Target Three used different data sources for the numerator and denominator, and this led to inaccuracies and overestimates in the progress being achieved. In 2021, the Productivity Commmission commissioned a review from the ANU to identify improved ways of dealing with the data measurement problems. The ANU report recommended in November 2024 the use of an alternative data source ‘to avoid the biased and at times mathematically impossible observations that result from the numerator-denominator mismatch’. The ANAO report that as of June 2024, the Joint Council’s Partnership Working Group had not considered the recommendation and further reported that the Productivity Commission had advised (footnote 124) that a further study would be required. In this policy domain, everyone hastens slowly.

In relation to the meaningfulness of annual reporting on closing the gap, in para. 4.27, the ANAO state:

When preparing the Australian Government 2022 Annual Report, a brief to the NIAA Chief Executive Officer from the Closing the Gap Branch stated that, in order to meet commitments under the National Agreement on Closing the Gap, the annual report would ‘at a minimum’ need to comply with Clause 118 of the agreement (see paragraph 4.23).

Yet, as noted in para 4.29:

since the 2022 Annual Report, for Targets 3,4 and 5, the completeness of target information included in the annual report has declined (Table 4.4), reducing transparency over outcome progress for schooling and early childhood development commitments.

In concluding their audit, the ANAO cited (para 4.34) the Productivity Commission (PC) 2024 Review:

In 2024 the PC’s three-yearly Review of the National Agreement on Closing the Gap found that implementation plans and annual reports were not fulfilling the intended purpose. The review found that the two documents did not reconcile (annual reports contained a limited set of the actions that governments had committed to and reported on actions not listed in the Closing the Gap implementation plan). The review found that reporting on progress was high level or incomplete, and delivery risk and issues were not included. The PC concluded:

By and large, the annual reports focus on listing activities that have been undertaken, while giving significantly less attention to describing what has not been delivered as planned and areas where there has been little progress.

Recommendation Four and the NIAA response are the concluding two paragraphs of the ANAO Audit report:

4.36 The Australian Government improve the completeness and meaningfulness of the Australian Government’s Closing the Gap annual reports and comply with clause 118 of the National Agreement on Closing the Gap by: drawing from the Productivity Commission dashboard to include information about target results and status; and including risks, successes, failures and lessons learned.

National Indigenous Australians Agency response: Noted

4.37 Any amendments to the Commonwealth Closing the Gap Annual Report is a matter for consideration by Government. The NIAA will brief the Government on the ANAO findings and recommendations.

Commentary

The following comments in response to this audit are high level and are best characterised as comprising a set of assertions and questions based on my own experience rather than detailed analyses.

The ANAO are to be commended for their detailed analysis of what is a complex and dynamic policy domain, however, I was left with a deep-seated sense that they are much too cautious. Their analysis itself focusses on compliance with process, taking the National Agreement as the benchmark, and assessing all that is going on (or not going on) against that benchmark. But the benchmark itself (that is the institutional architecture of Closing the Gap) is deeply flawed and as I have argued elsewhere (link here and link here), seems likely to have been deliberately designed to be partial in its focus, and to be so complex and complicated that no interested observer (not even the ANAO) can effectively monitor its implementation. The result is that there is no way for anyone, from the Joint Council down to scribblers based in universities, to keep governments accountable. In these circumstances, the ANAO’s efforts in devoting around a year’s work to assessing compliance against a flawed benchmark is in effect a wasted opportunity. In addition, the audit reflects a wider flaw in ANAO reports, namely that the formal recommendations do not adequately reflect the shortcomings identified in the analysis. This appears to be a deliberate policy aimed at not upsetting the Executive arm of government (which effectively controls the Joint Committee of Public Accounts and Audit to which the ANAO reports), while maintaining a technical commitment to independence and evidence-based analysis. For an example of the operation of this dynamic hidden in plain sight, refer to Appendix Two of the ANAO Performance Audit.

A close reading of the Audit makes extremely clear that NIAA are failing comprehensively in both ensuring the National Agreement is implemented, and in undertaking the policy work (that used to be core business for the APS) that would allow and ensure that the policy was being updated and made increasingly effective. It is as if the NIAA considers that suggesting improvement to the National Agreement is someone else’s job. And as for the NIAA responses to the three recommendations, they amount to telling the ANAO and the wider public to ‘go jump’; in effect, they are saying it’s not their problem.

As the NIAA CEO states in her response letter in Appendix 1, the NIAA ‘will continue to work with Government to support implementation of the National Agreement on Closing the Gap within its remit.’ [emphasis added]. How this supporting role and implicitly constrained remit aligns with the functions contained in the Executive Order establishing NIAA (link here) is difficult to reconcile. Those functions are unequivocal and provide NIAA with an expansive remit involving leadership and coordination across the breadth of the public sector:

  •  To lead and coordinate Commonwealth policy development, program design and implementation and service delivery for Aboriginal and Torres Strait Islander peoples
  • To provide advice to the Prime Minister and the Minister for Indigenous Australians on whole-of-government priorities for Aboriginal and Torres Strait Islander peoples
  • To lead and coordinate the development and implementation of Australia’s Closing the Gap targets in partnership with Indigenous Australians

The ANAO performance audit is the result of perhaps a year’s work by a team of around eight analysts, yet there is no discussion about

·       whether the schooling and education elements of closing the gap are in fact working well or not, and if not why not;

·       the implications of rapid demographic change in the Indigenous population;

·       why there is no target directed to improving school attendance;

·       whether there are regional differences in outcomes, and if so what to do about them;

·       whether the 44 separate programs (listed in Appendix 7) directed at the three targets in focus are designed to be effective (rather than just whether they involve partnerships or community-controlled organisations);

·       and importantly, whether the $1.48bn allocated nationally to addressing the targets (see Appendix 7) is too little, or perhaps too much, spent well or poorly, or whether it is poorly directed.

Of course, the response to this critique will be that I am asking for an evaluation not a performance audit. Or to put it another way, I am focussing on effectiveness, whereas the ANAO and the relevant agencies are focussed on efficiency. If so, I plead guilty. The 2024 PC review of Closing the Gap did not address most of these issues and arguably failed to adequately address the structural conflict of interest involved in its management of the dashboard and reporting framework for Closing the Gap. There is a desperate need for an independent and comprehensive macro-evaluation of the entire Closing the Gap framework.

Agencies control what is to be evaluated and when, and often decide to delay or cancel publication (link here). The bottom line is that across the public sector the resources directed to systematic and comprehensive evaluation of Government programs is minimal and decentralised notwithstanding the comparatively recent establishment of the Australian Centre for Evaluation (link here). Invariably, agency initiated evaluations focus on micro programs rather than larger programs, thus avoiding the possibility that an evaluation will reach politically embarrassing conclusions. Governments prefer not to be held to account for lack of effectiveness and find it much easier to manage issues that can be characterised as related to efficiency or process. A focus on effectiveness involves asking whether adequate resources are being allocated, whereas a focus on efficiency sets the issue of adequate funding aside. The absence of adequate investment in effectiveness evaluation is a root cause of structural and systemic policy failure, especially where the interests advocating for greater access to government resources are comparatively weak.

Conclusion

The bottom line here is that the ANAO has done an excellent job in identifying and laying out the myriad ways in which implementation actions directed towards just three of the 19 Closing the Gap targets are not meeting the benchmarks established in the National Agreement. One can only wonder what the comparative results would be for the 16 targets not examined. Yet the more fundamental questions of effectiveness that permeate the policy architecture established to implement and monitor ongoing policy and program action to close the gap have not been addressed.

The Commonwealth Government has not provided a response to the Productivity Commission Review of Closing the Gap completed in 2024, and no Commonwealth Government has formally responded to the 2017 Productivity Commission Review into an Indigenous Evaluation Strategy (link here). What we observe here is the contemporary and ongoing maintenance of Stanner’s Great Australian Silence (link here). In these circumstances, the ANAO by deciding to initiate a Performance Audit focussed on process has in effect provided yet more political and policy cover for ongoing Government inaction in relation to addressing the endemic and systemic effectiveness issues that prevent the Closing the Gap policy from succeeding.

The continuing policy failure on Closing the Gap, and the deliberate refusal to avoid addressing issues related to the effectiveness of current policy approaches is a tragedy for Indigenous interests (particularly those Indigenous citizens suffering deep social and economic disadvantage), but also a tragedy for the nation. It represents a major failure of our political democracy.

 

 

23 January 2026

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