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 aim to share insights from our audit work to make it easier for people working within the Australian public sector to improve performance.

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.