The audit objective was to assess whether the expected benefits from the Security Enhancements Program and Hardening the Diplomatic Network have been realised.

The audit objective was to examine whether the Department of Defence has achieved value for money through its management of the Strategic Domestic Munitions Manufacturing.

The audit objective was to assess the effectiveness of the Australian Taxation Office’s management of small business collectable debt.

Audit Practice: Information-gathering, confidentiality and reporting is intended for officials within government entities responsible for activity that may be the subject of an ANAO audit. It outlines the operation of legislative provisions relating to information-gathering, access and confidentiality. It also explains the ANAO’s reporting processes.

The objective of the audit was to assess the effectiveness of the design and delivery of the Urban Rivers and Catchments Program in support of achievement of program outcomes.

The objective of this audit was to assess whether IP Australia’s use of artificial intelligence in the patent rights process is effective.

The ANAO prepares two reports annually that provide insights at a point in time to the financial statements risks, governance arrangements and internal control frameworks of Commonwealth entities, drawing on information collected during our audits.

This report is the first of the two reports and focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2025–26 financial statements audits. This report examines 27 of the largest Australian Government entities, including all: departments of state; the Department of Parliamentary Services; and other Commonwealth entities that significantly contribute to the revenues, expenses, assets and liabilities within the 2024–25 Australian Government Consolidated Financial Statements (CFS). The National Indigenous Australians Agency is also included in this report given the role it plays working across government with indigenous communities and stakeholders.

The audit objective was to assess the Department of the Treasury’s readiness to implement the Scams Prevention Framework.

Audit Lessons — Official Travel is aimed at officials who undertake, manage or oversee domestic and international travel arrangements in Australian Government entities.

The objective of the audit was to assess whether the Department of Defence has complied with gifts, benefits and hospitality requirements.

The objective of the audit was to assess the effectiveness of Snowy Hydro Limited’s management of the delivery of Snowy 2.0 in support of achieving value for money.

The objective of the audit was to assess whether the Department of Parliamentary Services has an effective baseline of cyber security controls.

The objective of the audit was to assess whether Indigenous corporations are being effectively supported and regulated under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI Act).

This report, tabled under section 25 of the Auditor-General Act 1997, consolidates independent analysis that provides transparency to the Parliament with respect to ANU’s financial management, and makes findings and recommendations where appropriate.

The audit objective was to assess the effectiveness of the Department of Defence’s administration of investigations and inquiries.

The objective of the audit was to assess the readiness of the Australian Bureau of Statistics’ cyber security arrangements for the 2026 Census.

The audit objective was to examine the effectiveness of Defence’s planning and implementation of the Life of Type Extension for the Collins class submarine fleet.

The objective of this audit was to assess whether the selected entities’ administration of Freedom of Information Act 1982 (FOI Act) requests is effective in giving the community access to Australian Government information.

The audit objective was to examine the effectiveness of the Commonwealth Home Support Program.

The objective of this audit was to assess the effectiveness of the Department of Education’s administration of National Collaborative Research Infrastructure Strategy in achieving the outcomes of the program.

Welcome to the first edition of Audit Matters for 2026. This edition covers findings from the 2024–25 performance statements audit program, and our series of performance audits on compliance with domestic and international travel requirements. It also outlines key messages from our performance audit examining three outcome areas of the Closing the Gap national agreement — specifically, areas in schooling and early childhood development. You’ll also find updates on our latest insights product and on the development of our upcoming annual audit work program, including the future of the major projects report and auditing in the Defence space.

Across this work, a consistent theme continues to emerge: the importance of getting the basics right. In a constrained environment, our audits continue to identify gaps in foundational practices such as record keeping, procurement and grants administration. These are not new issues, but they remain central to effective public administration and to maintaining trust in the use of public resources, particularly with the public sector’s focus on delivery. Getting the basics right, and knowing that you are, is a key issue to keep an eye on.

Related to this is the importance of lawfulness as a core governance principle. Our audit work continues to highlight that compliance with legislative and policy frameworks is not simply procedural — it underpins integrity, accountability and public confidence in government institutions.

This edition of Audit Matters will be my last as I prepare to retire from the APS on 1 May. I have been privileged to enjoy an expansive career across the public sector — in particular with many outstanding colleagues at the ANAO and beyond — and I wish the next Deputy Auditor-General all the best. Carla Jago will act as Deputy Auditor-General while the Auditor-General makes arrangements to fill the position.

Rona Mellor PSM, Deputy Auditor-General

The audit objective was to examine whether the Department of Industry, Science and Resources (DISR) implemented a selection of agreed Auditor-General recommendations.

The draft annual audit work program for 2026–27 containing potential performance audit coverage for the 2026–27 financial year was published on the ANAO website for public review and comment between 17 March 2026 and 10 April 2026.

Once all feedback has been reviewed and the Auditor-General has finalised the Annual Audit Work Program 2026–27, it will be published on the ANAO website.

Fraud and Corruption Control Arrangements is targeted at Australian Government officials responsible for fraud and corruption control arrangements, and those engaged in program and policy delivery, including in grants administration and regulatory contexts.

The objective of the audit was to assess whether the management of funding under the Settlement Engagement and Transition Support program was effective in achieving the program objectives and consistent with the Commonwealth Grant Rules and Principles.

The audit objective was to assess the design and implementation of the Safer Local Roads and Infrastructure Program (SLRIP).

The objective of the audit was to assess the effectiveness to date of Defence’s procurement of infantry fighting vehicles under Land 400 Phase 3.

The objective of the audit was to determine whether the Department of Foreign Affairs and Trade effectively conducted procurements for the Security Enhancement Program, achieving value for money and complying with the Commonwealth Procurement Rules.

The objective of the audit was to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water’s and the Australian Renewable Energy Agency’s delivery of the Community Batteries for Household Solar program.

The audit objective was to assess whether Department of Health and Aged Care effectively developed and monitored suicide prevention measures.