The audit objective was to assess whether the Attorney-General’s Department’s conduct of the procurements relating to two of the new child sexual abuse-related national services employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules (CPRs).

The objective of the audit was to assess the effectiveness of the department’s regulation of appliance and equipment energy efficiency standards.

The objective of the audit was to assess the effectiveness of the management and oversight of compliance activities within the Child Care Subsidy program.

The objective of the audit was to assess the effectiveness of the governance of the Board of the National Disability Insurance Agency.

The audit objective was to assess whether selected entities effectively implemented agreed recommendations from Auditor-General Report No. 25 2019–20 Aboriginal and Torres Strait Islander Participation Targets in Major Procurements.

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 2024–25 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 2023–24 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 effectiveness of the framework in place to have a regulatory Ministerial Statement of Expectations and a responding Statement of Intent in place.

The audit objective was to assess the effectiveness of the Department of Health, Disability and Ageing’s administration of the Future Fit Program.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s procurement of IT managed services.

The objective of this audit was to assess whether the award of funding under the Disaster Ready Fund was effective and consistent with the published guidelines.

The objective of the audit was to assess the effectiveness of the Department of the Treasury’s design and implementation of the Measuring What Matters framework.

The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the IA framework to enable well-informed and transparent Australian Government decision-making.

The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s management of the biosecurity workforce.

The objective of the audit was to examine the effectiveness of the Department of Defence’s administration of contractual obligations to maximise Australian industry participation.

The objective of the audit was to assess the effectiveness of the Office of the Fair Work Ombudsman’s exercise of its regulatory functions.

The draft annual audit work program for 2025–26 containing potential performance audit coverage for the 2025–26 financial year was published on the ANAO website for public review and comment between 17 March 2025 and 11 April 2025.

Once all feedback has been reviewed and the Auditor-General has finalised the Annual Audit Work Program 2025–26, it will be published on the ANAO website.

Welcome to the third edition of the ANAO’s Audit Matters newsletter. The purpose of Audit Matters is to provide updates on the ANAO’s work and provide insights on what we are seeing in the Australian Government sector.

Audit Matters complements the range of reports we table in the Parliament as well as our insights products and events and seminars. I hope you find it useful and please forward it on to your colleagues, and encourage them to sign-up for future editions.

Rona Mellor PSM, Deputy Auditor-General

The objective of the audit was to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

Audit Lessons — Management of Corporate Credit Cards is intended for officials working in financial management or governance roles with responsibility for the management of corporate credit cards.

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

The audit objective was to assess the Australian Taxation Office’s effectiveness in managing complaints.

The purpose of the audit was to assess the effectiveness of Sport Integrity Australia’s management of the National Anti-doping Scheme.

The policy for responsible use of artificial intelligence (AI) in government includes mandatory requirements to nominate accountable officials and publish AI transparency statements. This statement provides details of the Australian National Audit Office (ANAO) implementation of these policy requirements.

The objective of the audit was to assess whether the Australian Taxation Office has effective arrangements in place to support the adoption of Artificial Intelligence.

The focus of this report is on the 2023–24 performance statements audits of 14 entities. The third year of the implementation of the performance statements audit program has shown that entities continue to improve their strategic planning and performance reporting processes and practices.

The objective of this audit was to assess the efficiency and effectiveness of Australian Human Rights Commission’s handling of complaints.

The audit objective was to assess the effectiveness of the department’s strategic procurement of water entitlements to meet the Bridging the Gap target under the Basin Plan.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2024. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2024. 

The objective of the audit was to assess whether the Bureau of Meteorology is effectively managing assets in its observing network.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the major projects report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year, and is undertaken at the request of the Joint Committee of Public Accounts and Audit.