This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2024. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013; the Public Governance, Performance and Accountability Rule 2014; the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s Portfolio Budget Statements 2023–24 and in the ANAO Corporate Plan 2023–24; and annual reporting requirements set out in other relevant legislation.

The objective of the audit was to assess the efficiency and effectiveness of the management of AQIS cost-recovery systems and provide assurance to the Parliament that the cost-recoverable programs are identifying and recovering the full costs of services provided, without cross-subsidisation.

This audit would assess the effectiveness of the Department of Parliamentary Services’ (DPS) management of assets. According to its 2025–26 Portfolio Budget Statements, DPS is responsible for the management of approximately $3.4 billion in combined administered and departmental assets.

Key assets include: land and buildings ($3 billion); heritage and cultural assets, including the Parliament House art collection ($134 million); and property, plant and equipment ($166 million).

The audit would assess the effectiveness of Aboriginal Investment NT’s administration of grants programs.

Aboriginal Investment NT, which was established in 2022, administers various community and business grant programs. Auditor-General Report No1 7 of 2024-25 Management of conflicts of interest by Aboriginal Hostels Limited, Aboriginal Investment NT and Outback Stores Pty Ltd found that Aboriginal Investment NT was partly effective in the management of conflicts of interest and made two recommendations to the entity.

The DTA is the Australian Government’s adviser for the development, delivery, and monitoring of whole-of-government strategies, policies, and standards for digital and ICT investments, including ICT procurement. This audit would assess the administration and assurance of selected frameworks administered by the DTA for the use of emerging technologies in the public sector. This would include the delivery of the Data and Digital Government Strategy and Implementation Plan. This is the first combined data and digital strategy for the Australian Government, as a blueprint for the use and management of data and digital technologies through to 2030.

This audit would assess the effectiveness of the Department of Education’s regulation of recurrent school funding under the Australian Education Act 2013 ($30.1 billion in 2024–25).

In 2023–24, via the Strengthening non-government schools funding integrity measure, the Australian Government announced it would ‘strengthen policy and financial assurance and compliance to ensure funding for non-government schools is used appropriately for school education’.

The audit would assess the effectiveness of the administration of statutory functions by selected Inspectors-General. This may include assessing how relevant entities address recommendations made by Inspectors-General.

There are several Commonwealth Inspectors-General including: Inspector-General of Intelligence and Security; Inspector-General of Biosecurity; Inspector-General of the Australian Defence; Inspector-General of Aged Care; Inspector-General of Water Compliance; Inspector-General of Taxation and Taxation Ombudsman; and the Inspector-General of Animal Welfare and Live Animal Exports.

The objective of the audit was to examine the operations of DEETYA International Services with a view to identifying the administrative issues and difficulties experienced by DEETYA in establishing a commercial entity and its subsequent operation within the framework of the Australian Public Service.

The objective of the audit was to determine whether the controls and measures employed by FaCS and Centrelink to deliver Parenting Payment Single (PPS) payments were effective and efficient. To achieve this, the audit focused on four key areas. These were:

• the quality of performance measures used by FaCS and Centrelink;
• the effectiveness of FaCS' methodology for estimating the levels of risk of incorrect payment to PPS customers and the impact of these incorrect payments on the integrity of program outlays;
• the correctness of Centrelink's processing of reassessments; and
• the improvements to preventive controls such as training, guidance material, and the Quality On-Line system.

The overall objective of the audit was to assess AusAID's management of commercial contracts to deliver Australia's overseas aid program. To this end, the audit examined whether:

• there are sound supporting structures for contract management;
• AusAid effectively manages risks;
• contracts clearly define deliverables;
• services are delivered and payments are made in accordance with the contract;
• there are appropriate arrangements to manage contractor performance;
• strategies appropriately assess and allocate risk between AusAid and contractors; and
• contracts deliver the desired aid outcomes.