The objective of the audit was to assess the extent to which FMA Act agencies’ establishment and use of procurement panels supported value for money, efficiency and effectiveness in procurement. The objective of the audit was to assess the extent to which FMA Act agencies’ establishment and use of procurement panels supported value for money, efficiency and effectiveness in procurement.

The objectives of this audit were to:

• examine whether the appointment of CMAX Communications Pty Ltd as a provider of communications support and advice for the 2020 Summit was consistent with the Commonwealth procurement framework and sound principles of public administration; and
• assess the effectiveness of the administration of the CMAX Communications contract by PM&C.

The objective of the audit was to assess how well agencies had implemented the CPGs and relevant FMA legislation when undertaking Direct Source procurement.

The audit examined whether selected agencies had developed a sound procurement framework; appropriately classified procurement methods when meeting external reporting requirements; implemented the CPGs and relevant legislation when Direct Sourcing; and established effective procurement monitoring and review arrangements.

The ANAO selected four FMA Act agencies to provide a cross-section of the 104 agencies that reported procurement activity in AusTender in
2008–09. The agencies selected for audit were:

• the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA);
• the Department of Innovation, Industry, Science and Research (Innovation);
• the Department of Veterans' Affairs (DVA); and
• the Australian Crime Commission (ACC).

The ANAO examined a stratified random sample of 645 procurements valued at $10 000 and over, across the four agencies. More detailed testing was undertaken for the 285 Direct Source procurements in the sample.

The objective of the audit was to:

• assess, in a selection of FMA Act and CAC Act agencies, how well the revised Commonwealth Procurement Guidelines had been implemented; and
• identify any better practice or common problem areas to assist other agencies in their future procurement activities.

The audit focused on procurement requirements that had changed as a result of the revised CPGs, rather than being a more general audit of compliance with all procurement requirements.
The audit was conducted in the following entities:

• Australian Federal Police;
• Bureau of Meteorology;
• Commonwealth Scientific and Industrial Research Organisation (CSIRO);
• Department of Defence;
• Department of Education, Science & Training;
• Family Court of Australia; and
• National Museum of Australia.

The objective of the audit was to examine key aspects of the NBN RFP process, including:

• the background to and conduct of the RFP process;
• management of key risks associated with the process and outcome; and
• stakeholder consultations.

The objective of this audit was to assess DIMIA's management of the tender, evaluation and contract negotiation processes for the Detention Services Contract. Specifically, the audit considered DIMIA's processes for determining value for money based on the department's: evaluation of the request for tender, including the announcement of the preferred tenderer; negotiations with the successful and unsuccessful tenderers; and management of liability, indemnity and insurance.

The audit objective was to assess the effectiveness of the Department of Health’s management of the National Medical Stockpile.

The audit objective was to determine whether Australian Government agencies were implementing appropriate policies and processes to identify and manage conflicts of interest.

The objective of the audit was to assess the effectiveness of the ATO’s administration of external debt collection arrangements.

The objectives for the audit of the third tranche sale of Telstra shares were to:

• assess the extent to which the Government's sale objectives were achieved, including maximising overall value for money;
• assess the effectiveness of the management of the sale; and
• identify principles of sound administrative practice to facilitate potential improvements in any future asset sales.

The objective of the audit was to assess the effectiveness of DSEWPaC's administration of PIIOP, including the acquisition of water access entitlements and progress towards achieving the program's objectives.

The objective of the audit was to assess whether purchases of goods and services are conducted in accordance with relevant legislation, Government policies and guidelines, and sound purchasing principles and practices. The audit at each entity covered the internal control framework for purchasing and purchase transactions during 2002-03 and 2003-04 and, where applicable, was based on the CPGs current at that time. The audit examined all aspects of the purchasing process from the initial requirement for purchase through to the delivery of the supply and payment. It included an examination of aselection of individual purchases at each audited entity.

The audit examined the effectiveness of DEEWR's: administrative framework for the program; management of the application, assessment and funding processes; and monitoring of and reporting on the program's performance.

In order to form an opinion against the audit objective, the ANAO primarily conducted fieldwork and documentation reviews at DEEWR's central office. A stratified random sample (in order to provide for representation from states, territories and school sectors) of 74 applications from Rounds 1 and 2 was also selected for detailed examination. Through this sample, the ANAO sought to determine whether funding applications had been assessed in accordance with the established assessment criteria and that quality assurance mechanisms for the assessment process were effective.

The objective of the audit, in examining the construction of the CIIDC, was to assess:

• the adequacy of the planning and delivery processes for the project;
• the value-for-money achieved in the delivery of the project, including with regard to the suitability of the centre for its intended purpose; and
• the extent to which the Public Works Committee Act.

The objective of the audit was to assess the management practices undertaken by APS agencies to achieve value for money and transparency in dealing with contracts for non-APS workers. The focus of the audit was on circumstances where agencies had a significant reliance on a non-APS workforce to assist in achieving their core functions. Regular reporting by agencies of expenditure on non-APS workers was outside the scope of this audit.

The objective of the audit was to assess the effectiveness of the Department of Human Services' arrangements for engaging and managing External Collection Agencies to recover debts arising from Centrelink payments.

The audit examined key aspects of the first four tenders for the RtB program. These tenders provided coverage across the Basin and resulted in expenditure in excess of $1 billion. The 2008–09 tenders included the largest single purchase under the program—$303 million to Twynam Agricultural Group. The audit also examined the Commonwealth's contribution to the purchase of Toorale station, the only purchase outside a tender process.

The focus of this audit was on those entitlements administered by Finance. Similar to the 2001-02 Audit Report, the audit scope did not include entitlements provided to persons employed under the Members of Parliament (Staff) Act 1984 (MOP(S) Act). It also did not examine the administration of entitlements provided through other agencies (such as Parliamentarians' salary and electorate allowance, which are paid by the Chamber Departments, and entitlements provided to Ministers by their home department).

The objective of this audit was to assess the effectiveness of Tourism Australia's governance arrangements, the management of its marketing contracts, and whether outcomes are being achieved. The audit reviewed Tourism Australia's:

• procurement processes for selecting service providers;
• management of service provider contracts; and
• governance framework including planning, performance management and reporting.

On 3 February 2010, Senator Christine Milne wrote to the Auditor General raising concerns about DEWHA's administration of the Green Loans program and requesting a performance audit of the program. Issues raised included: uncapped assessor numbers; problems with the delivery of the program; the quality of assessor training and assessments provided to households; the lack of an audit facility within the program; and equitable access to work under the program.

In light of Senator Milne's request and other concerns in relation to the administration of the program, the Auditor-General agreed on 25 February 2010 to conduct a performance audit of the program. The objective of the audit was to examine key aspects of the establishment and administration of the Green Loans program by DEWHA and the program's transition to DCCEE. Particular emphasis was given to the program's three main elements:

• training, registration and contracting of assessors;
• scheduling, conduct, and reporting of home sustainability assessments, and the associated payments to assessors; and
• provision of green loans to householders, and the associated payments to participating financial institutions.

The audit also examined the extent to which steps had been taken by DEWHA and DCCEE to assess whether the Green Loans program was achieving its objectives.

The objective of the audit was to assess the effectiveness of the design and management of the National Solar Schools Program (NSSP), including demonstrated progress towards achieving the program's objectives.

The objective of the audit was to assess the implementation and effectiveness of the enhanced grants administration requirements relating to the development and approval of new grant guidelines and revision of existing grant guidelines.

The objective of this audit was to examine whether procurements of office furniture have been consistent with the Commonwealth Procurement Rules and are achieved value for money.

The objective of the audit was to examine whether the procurements that Department of Foreign Affairs and Trade conducts through its Australian Passport Office are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The objective of the audit was to assess the effectiveness of the Digital Transformation Agency’s procurement of ICT-related services.

The objective of this audit was to assess the extent to which entities’ establishment and use of ICT related procurement panels and arrangements supported the achievement of value for money outcomes.

The objective of the audit was to examine whether WSA Co Limited’s procurement framework and procurement activities are achieving value for money.

The objective of the audit was to assess the effectiveness of the implementation of procurement reforms by the DTA and Finance following on from Auditor-General Report No.5 2022–23 Digital Transformation Agency’s Procurement of ICT-related services.

The objective of the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.

The objective of the audit was to examine whether the National Capital Authority’s procurement activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The audit objective was to assess whether the Australian Electoral Commission appropriately established and managed the contracts for the transportation of completed ballot papers and the Senate scanning solution for the 2016 Federal Election.

The audit objective was to examine whether the Office of Parliamentary Counsel’s procurement and contract management of the new Federal Register of Legislation project complied with the Commonwealth Procurement Rules and demonstrated the achievement of value for money.

The objective of the audit was to assess the effectiveness of the department’s delivery of the Wildlife and Habitat Bushfire Recovery Program.

The audit assessed the effectiveness of the rural research and development corporations’ management of probity.

The audit objective was to assess whether Tourism Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The objective of the audit was to assess the effectiveness of the Department of Social Services’ 2020 to 2022 procurement of counselling and support services provided through 1800RESPECT.

The objective of this audit is to assess the effectiveness of the design and implementation of the Department of Agriculture, Water and the Environment’s cultural reform program prior to the July 2022 Machinery of Government changes.

The objective of the audit was to examine the effectiveness of the Department of Defence’s arrangements for the management of contractors.

The objective of the audit was to examine the effectiveness of the Department of Defence’s administration of contractual obligations to maximise Australian industry participation.

The objective of this audit was to assess the effectiveness of procurement complaints handling by the Australian Communications and Media Authority, the Department of Finance, the Department of Industry, Science and Resources and the Reserve Bank of Australia.

The objective of the audit was to assess the effectiveness of Department of Defence's procurement and implementation of the myClearance system to date.

The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s procurement of IT managed services.

The objective of this audit was to assess whether the Australian Bureau of Statistics (ABS) is effectively preparing for the 2021 Census.

The objective of the audit was to assess the effectiveness of selected Commonwealth entities’ management of Senior Executive Service conflict of interest requirements.

The audit objective was to assess whether the Attorney-General’s Department’s conduct of the procurements relating to two of the new child sexual abuse-related national services employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules (CPRs).

The audit objective was to assess the effectiveness of the Department of Health, Disability and Ageing’s administration of the Future Fit Program.

The audit objective was to assess the effectiveness of the department’s strategic procurement of water entitlements to meet the Bridging the Gap target under the Basin Plan.

The objective of the audit was to assess whether effective arrangements have been established by Finance to achieve value for money outcomes for Commonwealth leased office property.

The objective of this audit was to assess whether the award of funding under the Disaster Ready Fund was effective and consistent with the published guidelines.

Procurement is a significant public sector activity worth $47.4 billion in 2016–17. This information report seeks to provide greater transparency on procurement activity in the Australian public sector. This information report is neither an audit nor an assurance review and presents no conclusions or opinions. The report presents in a variety of ways, including tables and figures, publicly available data from public sector procurement activity.

The objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs’ arrangements for the management of contractors.

This information report seeks to provide greater transparency on procurement activity in the Australian public sector. This information report is neither an audit nor an assurance review and presents no conclusions or opinions. The report is presented in a variety of ways, including tables and figures, publicly available data from public sector procurement activity recorded in AusTender.

An Audit Committee Chairs Forum was held at the Hotel Realm on Friday, 9 December 2022. The communique from the forum is now available here.

The objective of the audit was to assess the effectiveness of the management of conflicts of interest by Aboriginal Hostels Limited (AHL), Aboriginal Investment NT and Outback Stores.

The objective of the audit was to assess the effectiveness of the Department of Parliamentary Services’ management of assets and contracts to support the operations of Parliament House.

The objective of this audit was to assess whether the Department of Home Affairs’ procurement process for the Permissions Capability employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules.

The audit objective was to examine whether the design and conduct of the procurement process for delivery partners for the Entrepreneurs’ Programme complied with the Commonwealth Procurement Rules, and whether the signed contracts are being appropriately managed.

The objective of this audit was to assess the effectiveness of the Australian Maritime Safety Authority’s (AMSA) management of the Aids to Navigation maintenance procurement.

The audit objective was to examine the effectiveness to date of the Department of Defence’s administration of the Enterprise Resource Planning (ERP) program, with a focus on ERP Tranche 1 activities.

The audit objective was to assess whether selected entities effectively implemented agreed recommendations from Auditor-General Report No. 25 2019–20 Aboriginal and Torres Strait Islander Participation Targets in Major Procurements.

The objective of the audit was to assess whether selected entities had appropriately justified the use of limited tender procurement and whether processes adopted met the requirements of the Commonwealth Procurement Rules.

The audit objective was to assess the effectiveness of the Department of the Environment and Energy's award of funding under the 20 Million Trees Programme.

The objective of this audit was to assess the effectiveness of the Australian Competition and Consumer Commission's probity management.

The audit objective was to assess the effectiveness of the Department of Defence's (Defence) management of advertising campaigns for Australian Defence Force recruitment.

The objective of this audit was to assess the effectiveness of the Australian Securities and Investments Commission's probity management.

This edition of Audit Insights summarises key messages from Australian National Audit Office (ANAO) performance audits about the management of conflicts of interest by Australian Government entities in relation to procurement activity and grants programs.

An Audit Committee Chairs Forum was held virtually on Friday, 15 July 2022. The text on this page is the communique from the forum.

The objective of the audit was to determine whether the Department of Foreign Affairs and Trade effectively conducted procurements for the Security Enhancement Program, achieving value for money and complying with the Commonwealth Procurement Rules.

The objective of the audit was to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The objective of the audit was to assess whether the Department of Immigration and Border Protection (DIBP) had appropriately managed the procurement of garrison support and welfare services at offshore processing centres in Nauru and Papua New Guinea (Manus Island); and whether the processes adopted met the requirements of the Commonwealth Procurement Rules (CPRs) including consideration and achievement of value for money.

The objective of this audit was to assess whether the Australian War Memorial is effectively managing the development project.

The objective of the audit was to examine the effectiveness of the Department of Social Services' administration of the Cashless Debit Card program, including implementation of the recommendations made in Auditor-General Report No.1 2018–19, The Implementation and Performance of the Cashless Debit Card Trial.

The audit examined whether the Department of Home Affairs implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.

The objective of this audit was to assess the effectiveness of the Australian Prudential Regulation Authority's probity management.

The objective of the audit was to assess whether Civil Aviation Safety Authority has effective arrangements to comply with domestic and international travel legislative and entity requirements.

The objective of the audit was to assess the Moorebank Intermodal Company’s achievement of value for money and management of probity in its operations and procurement activities.

The audit objective was to assess the effectiveness to date of the Department of Defence’s procurement and contract management of the Offshore Patrol Vessel program.

The objective of this audit was to assess the effectiveness of Defence’s design and implementation of arrangements to select a preferred Strategic Partner for the Future Submarines Program.

The objective of the audit was to examine the effectiveness of planning and delivery of the security upgrade capital works program at Parliament House by the Department of Parliamentary Services.

Welcome to the third edition of the ANAO’s Audit Matters newsletter. The purpose of Audit Matters is to provide updates on the ANAO’s work and provide insights on what we are seeing in the Australian Government sector.

Audit Matters complements the range of reports we table in the Parliament as well as our insights products and events and seminars. I hope you find it useful and please forward it on to your colleagues, and encourage them to sign-up for future editions.

Rona Mellor PSM, Deputy Auditor-General

The objective of this audit was to assess the effectiveness of the Department of Finance and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The objective of the audit was to assess whether Australian Criminal Intelligence Commission has effective arrangements to comply with domestic and international travel legislative and entity requirements.

An Audit Committee Chairs Forum was held on Friday 14 July 2023. The communique from the forum is now available here.

The purpose of this information report is to provide transparency of, and insights on, Commonwealth entities’ self-reporting of procurement contracts on AusTender. This information report is neither an audit or assurance review and presents no conclusions or opinions. The report is presented in a variety of ways, including tables, figures, and publicly available data from public sector procurement activity recorded in AusTender.

The objective was to examine whether the award of funding under the Supporting Reliable Energy Infrastructure Program was informed by an appropriate assessment process and sound advice that complied with the Commonwealth Grant Rules and Guidelines.

The objective of the audit was to assess the effectiveness of Australian Financial Security Authority’s (AFSA) management of conflicts of interest.

An Audit Committee Chairs Forum was held on Friday 4 July 2025. The text on this page is the communique from the forum.

The objective of this audit was to assess how effectively the Defence Science and Technology Group (DSTG) administers the science and technology work it undertakes for the Australian Defence Organisation.

The objective of this audit was to assess the effectiveness of Geoscience Australia’s 2020 to 2022 procurement of the Southern Positioning Augmentation Network (SouthPAN).

An Audit Committee Chairs Forum was held on Friday 5 December 2025. The text on this page is the communique from the forum.

The audit objective was to assess the effectiveness of the Attorney-General’s Department’s design of the Data Retention Industry Grants program, including performance monitoring, reporting, evaluation and assurance arrangements.

The audit objective was to assess the effectiveness of the design and implementation of round two of the National Stronger Regions Fund.

An Audit Committee Chairs Forum was held on Friday 8 December 2023. The text on this page is the communique from the forum.

The objective of the audit was to assess whether the Department of Industry, Science and Resources has effective arrangements to comply with domestic and international travel requirements.

The objective of this audit was to assess the effectiveness of grant program management by the Australian Renewable Energy Agency (ARENA).

This edition of Audit Lessons is targeted at those responsible for administering or overseeing grants programs. The aim of Audit Lessons is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons.

The audit objective was to examine the effectiveness of Defence’s sustainment arrangements for Navy’s Canberra class fleet of amphibious assault ships (or LHDs).

The audit objective was to assess the effectiveness of the Department of Defence's management of the disposal of specialist military equipment.

The objective of this audit was to assess the effectiveness of the Australian Office of Financial Management’s (AOFM) management of the Australian Government’s debt.

The objective of the audit was to assess whether the Department of Agriculture, Fisheries and Forestry has effective arrangements to comply with domestic and international travel requirements.

The objective of this audit was to assess the effectiveness of the Australian Institute for Teaching and School Leadership’s (AITSL) administration of national standards and frameworks.

The objective of the audit was to assess whether Services Australia has effective arrangements to comply with domestic and international travel requirements.

The objective of this audit was to assess whether the design and administration of the Adult Migrant English Program was effective.

The audit objective was to examine whether Airservices Australia has effective procurement arrangements in place, with a particular emphasis on whether consultancy contracts entered into with International Centre for Complex Project Management (ICCPM) in association with the OneSKY Australia project were effectively administered.

The objective of this audit was to assess the effectiveness of the National Recovery and Resilience Agency's administration of the Disaster Recovery Funding Arrangements (DRFA).

The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the National Bushfire Recovery Agency functions including the National Bushfire Recovery Fund.

The ANAO’s performance audit program is one of the main assurance functions of the Auditor-General. The purpose of this information report was to provide analysis of 2023–24 performance audits.

Welcome to the last edition of Audit Matters for 2025. I’ve provided some insights in this edition which may help you to focus on a few areas of audit interest in the new year.

Audit work, as you know, is ongoing. We’ll start tabling reports again in mid-late January 2026. Next year you’ll also see some shorter performance audit reports, as part of a trial we’re undertaking to bring reports to the Parliament more quickly. Thanks to those agencies who have worked with us as we trial this new approach. We’re also doing some important work on how we approach performance statements audits in the 21 entities subject to this process. Watch out for our summary report on performance statements early in 2026 — you can subscribe to be notified of release on our website.

I wish you and your teams a restful break over the holiday season after a big year in the public sector. I look forward to seeing you in 2026.

Rona Mellor PSM, Deputy Auditor-General

The objective of the audit was to examine whether selected entities implemented agreed ANAO performance audit, the Joint Committee of Public Accounts and Audit, and other parliamentary committee recommendations.

An Audit Committee Chairs Forum was held on Friday 6 December 2024. The text on this page is the communique from the forum.

The Performance Audit Services Group (PASG) volume of the ANAO Audit Manual applies to the performance audit activity performed by PASG in collaboration with the Systems Assurance and Data Analytics (SADA) group. Relevant policies and guidance from the PASG volume are also applied to assurance reviews performed by PASG. Policies and guidance in the PASG volume address the planning, execution and reporting stages of the performance audit process.

The objective of the audit was to examine whether the design and early delivery of the Australian Government's $443.3 million partnership with the Great Barrier Reef Foundation has been effective.

The objective of the audit was to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water’s and the Australian Renewable Energy Agency’s delivery of the Community Batteries for Household Solar program.

The objective of this audit was to assess the effectiveness of the Director of National Parks’ management of Australia’s six Commonwealth national parks.

The objective of this audit was to examine the effectiveness of the governance arrangements for the Special Broadcasting Service Corporation (SBS).

The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs administration of the Repatriation Transport Scheme.

The ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The Framework serves to assist in ethical decision-making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General publishes the ANAO Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.

The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.