Evidence received by the Committee during its Inquiry into the 2022-23 Commonwealth Financial Statements indicated an increase in the adoption of artificial intelligence systems by public sector entities to perform certain functions but that there may not yet be adequate governance frameworks in place to regulate and monitor this use. The Committee has therefore undertaken this specific inquiry into the use and governance of AI by Commonwealth entities to provide some important initial oversight of the current and potential future impacts of this emerging and fast developing technology in delivering outcomes for the Australian public.