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.

This report will focus on key selected major Defence acquisition projects in accordance with the Joint Committee of Public Accounts and Audit (JCPAA) MPR Guidelines.

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 (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 at 30 June each year and is undertaken at the request of JCPAA.

The Auditor-General responded on 4 March 2026 to correspondence from Senator Andrew Bragg dated 4 February 2026, requesting that the Auditor-General expand the ANAO Audit into the Housing Australia Future Fund (HAFF).

The Auditor-General responded on 28 February 2026 to correspondence from Senator Dean Smith dated 9 February 2026, requesting that the Auditor-General conduct an investigation to examine the Cheaper Home Batteries Program.

The Auditor-General responded on 16 December 2025 to correspondence from the Hon David Littleproud MP dated 4 December 2025, requesting that the Auditor-General undertake a performance and financial audit of the Department of Agriculture, Fisheries and Forestry's biosecurity programs and activities since the 2023–24 Budget.

The Auditor-General responded on 27 October 2025 to correspondence from Senator Andrew Bragg dated 10 October 2025, requesting that the Auditor-General undertake a performance audit into the Housing Australia Future Fund availability payments.