Meaningful performance information and reporting is essential to good management and the effective stewardship of public resources. Appropriate and meaningful performance information can show that the entity is committed to long-term proper use and management of public resources, which would include effectively achieving results to create long lasting positive impacts for Australians (and other people who interact with the Australian Government).

The intent of performance statements audits is to drive improvements in the transparency and quality of entities’ performance reporting and, in turn, increase entities’ accountability to the Parliament and public.

Provides an overview of the annual audit work program including the purpose and key features, and how the program is developed and delivered. Information about the development of the annual audit work program includes details of environmental scanning, topic development, coverage review, consultation, final review and audit selection.

The consolidated financial statements (CFS) present whole-of-government financial results inclusive of all Australian Government–controlled entities. Also presented are the financial statements of the general government sector (GGS) and disaggregated information on each of the sectors of government.

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 Matt O'Sullivan dated 3 July 2026, requesting that the Auditor-General undertake an assessment of the extension of the Worker Retention Payment. This request is under consideration and the response will be published here.

The Auditor-General has received correspondence from Garth Hamilton MP dated 1 July 2026, requesting that the Auditor-General undertake an assessment of the Capacity Investment Scheme (CIS). This request is under consideration and the response will be published here.

The Auditor-General has received correspondence from Garth Hamilton MP dated 1 July 2026, requesting that the Auditor-General undertake an assessment of the Australian Government's climate change commitments. This request is under consideration and the response will be published here.

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.