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.