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The Australian National Audit Office (ANAO) is a specialist public sector practice providing a range of audit and assurance services to the Parliament and Commonwealth entities.

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The Auditor-General wrote to the Minister for Finance on 3 September 2025 regarding the 2025-26 annual performance statements audit program and other matters. The Auditor-General proposed to consolidate the important progress made by both auditees and the ANAO in the program to date by continuing to audit the 21 entities that were part of the program in 2024–25. The Minister for Finance responded on 29 September 2025 supporting the proposal. The Minister for Finance's response is provided below.

Response from Senator the Hon Katy Gallagher

Letter from Senator the Hon Katy Gallagher regarding program of audits in 2025–26

Transcript of letter from Senator the Hon Katy Gallaher

REF: MC25-002873

Dr Caralee Mcliesh PSM 
Auditor-General 
Australian National Audit Office 
Via email: caralee.mcliesh@anao.gov.au

Dear Dr Mcliesh

Thank you for your correspondence of 3 September 2025 regarding the 2025–26 annual performance statements audit program.

I support your proposal to audit the same 21 Commonwealth entities as last year. I request that you, under section 40 of the Public Governance, Performance and Accountability Act 2013, audit the 2025–26 annual performance statements of the following entities:

  1. Attorney-General's Department
  2. Australian Taxation Office
  3. Department of Agriculture, Fisheries and Forestry
  4. Department of Climate Change, Energy, the Environment and Water
  5. Department of Defence
  6. Department of Education
  7. Department of Employment and Workplace Relations
  8. Department of Finance
  9. Department of Foreign Affairs and Trade
  10. Department of Health, Disability and Ageing (previously the Department of Health and Aged Care)
  11. Department of Home Affairs
  12. Department of Industry, Science and Resources
  13. Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts (previously the Department of Infrastructure, Transport, Regional Development, Communications and the Arts)
  14. Department of Parliamentary Services
  15. Department of Social Services
  16. Department of the Prime Minister and Cabinet
  17. Department of the Treasury
  18. Department of Veterans' Affairs
  19. National Disability Insurance Agency
  20. National Indigenous Australians Agency
  21. Services Australia.

Yours sincerely

Katy Gallagher