 The main functions and powers of the Auditor-General under the include auditing financial statements of Commonwealth agencies, authorities, companies and their subsidiaries in accordance with the and conducting performance audits which are tabled in Parliament.The Auditor-General may report its findings directly to Parliament or to a Minister, on any important matter.In addition, the ANAO plays a leadership role in improving public administration and audit capability in Australia and overseas by publishing information such as better practice guides and deploying experienced staff to audit institutions in Indonesia and Papua New Guinea.