Performance statements audits are conducted under the ANAO Auditing Standards. These standards are based on the Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information that is issued by the Auditing and Assurance Standards Board. The aim is to provide reasonable assurance on the quality and reliability of entity performance statements.

Annual performance statements audits are structured similarly to financial statements audits with a planning, interim and final phase to allow entities time to correct issues noted and align with annual report tabling.

The Auditor-General has received correspondence from Senator the Hon Richard Colbeck dated 4 August 2026, requesting that the Auditor-General undertake an assessment of the Support Plantation Establishment grant program. This request is under consideration and the response will be published here.

The Auditor-General responded on 31 July 2026 to correspondence from Mr Garth Hamilton MP dated 1 July 2026, requesting that the Auditor-General undertake an assessment of the Capacity Investment Scheme (CIS).

The Auditor-General responded on 31 July 2026 to correspondence from Mr Garth Hamilton MP dated 1 July 2026, requesting that the Auditor-General undertake an assessment of the Australian Government's climate change commitments.

The Auditor-General responded on 17 July 2026 to correspondence from Senator Matt O'Sullivan dated 3 July 2026, requesting that the Auditor-General undertake an assessment of the extension of the Worker Retention Payment.

The Auditor-General responded on 3 July 2026 to correspondence from Senator Larissa Waters dated 1 July 2026, requesting that the Auditor-General undertake an assessment of the governance arrangements and effectiveness of the Great Barrier Reef Marine Park Authority.

The Auditor-General responded on 19 June 2026 to correspondence from Julian Leeser MP dated 29 May 2026, requesting that the Auditor-General conduct an investigation to examine the effectiveness of the National Indigenous Australians Agency in its oversight of Commonwealth expenditure related to town camps and remote Indigenous communities.

The Auditor-General responded on 19 June 2026 to correspondence from the Hon Dan Tehan MP dated 29 May 2026, requesting that the Auditor-General conduct an audit of the Cheaper Home Batteries Program.

The Auditor-General responded on 3 June 2026 to correspondence from Dr Monique Ryan MP dated 18 May 2026, requesting that the Auditor-General include a performance audit on Commonwealth procurement in the 2026–27 Annual Audit Work Program, with a particular focus on the use of paragraph 2.6 exemptions under the Commonwealth Procurement Rules.

The Auditor-General responded on 24 April 2026 to correspondence from Senator Andrew Bragg dated 27 March 2026, requesting that the Auditor-General conduct an investigation to assess the implementation of the EPBC changes.