The objective of the audit was to assess the effectiveness of the ATO’s compliance management approach in the SME market.

The objective of the audit was to assess the effectiveness of the ATO’s activities to promote tax compliance by high wealth individuals.

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 objective of the audit was to assess the administrative effectiveness of the ATO's management of GST compliance in the large business market segment. In conducting the audit the ANAO examined three key areas: governance - ILEC's corporate planning and reporting arrangements relevant to the management of GST compliance in the large business market segment; assessing and identifying compliance risks- how ILEC collects information relating to the large business market segment and how it uses this information to support risk identification and assessment; and managing compliance- compliance planning and the products and processes used by ILEC to manage GST compliance in the large business market segment and evaluating compliance outcomes to support future compliance planning and the targeting of GST compliance risks. In undertaking the audit, the ANAO took account of the findings of previous reviews, in particular the LCCP Review.

The objective of the audit was to assess the effectiveness of the ATO’s administration of DGR endorsements and associated arrangements.

The objective of the audit was to review and assess the use, and management of, automatic exchanges of information under Double Taxation Agreements (DTAs) by the Tax Office.

The objective of the audit was to assess the effectiveness of the ATO’s administration of the Fuel Tax Credits Scheme. Particular emphasis was given to the Fuel Scheme’s governance and reporting arrangements, risk management strategies and compliance management program.

The objective of the audit was to examine the application of the Australian Taxation Office's Compliance Effectiveness Methodology in evaluating the effectiveness of key compliance activities and shaping the development of strategies to promote voluntary compliance.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers.

The objective of the audit was to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.

The objective of the audit was to assess the effectiveness of the administration of procurement initiatives to support opportunities for Indigenous Australians.

The objective of this audit was to assess the effectiveness of the Export Finance and Insurance Corporation (Efic).

The objective of the audit was to assess the effectiveness of the Australian Trade Commission’s administration of the Export Market Development Grants scheme, in providing incentives to small and medium Australian enterprises for the development of export markets.

The audit’s objective was to assess the effectiveness of the selection, contracting and ongoing management of investments by the Clean Energy Finance Corporation (CEFC) and the extent to which the CEFC is meeting its legislated objective.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of annual compliance arrangements with large corporate taxpayers.

The objective of this audit was to assess the effectiveness of the Australian Energy Regulator’s regulation of energy markets.

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 the effectiveness of Industry Innovation and Science Australia's, the Department of Industry, Science, Energy and Resources', and the Australian Taxation Office's administration of the Research and Development Tax Incentive program.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending 30 June 2016. It addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013 and the Auditor-General Act 1997, the performance measures set out in the outcome and programs framework in the ANAO’s 2015–16 Portfolio Budget Statements and the ANAO’s 2015–19 Corporate Plan and annual reporting requirements set out in other legislation.

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 objective was to assess the effectiveness of the Australian Taxation Office's (ATO) strategies and activities to address the cash and hidden economy.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2017. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013 (PGPA Act); the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule); the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s 2016–17 Portfolio Budget Statements (PBS) and the ANAO 2016–20 Corporate Plan and annual reporting requirements set out in other relevant legislation.

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 the effectiveness of Defence’s administration of industry support and skill development programs.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2020. 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 2019–20 and the ANAO Corporate Plan 2019–20; and annual reporting requirements set out in other relevant legislation.

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

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2018. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013 (PGPA Act); the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule); the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s 2017–18 Portfolio Budget Statements (PBS) and the ANAO 2017–18 Corporate Plan and annual reporting requirements set out in other relevant legislation.

The objective of the audit was to assess the effectiveness of the NDIA’s management of claimant compliance with NDIS claim requirements.

The objective of this audit was to assess the effectiveness of the Department of Defence’s design process and implementation to date of the Defence Export Strategy.

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 the audit was to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.

The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s administration of the Renewable Energy Target scheme. 

The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities in addressing Superannuation Guarantee non-compliance.

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 this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) management of transfer pricing for related party debt.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of the JobKeeper scheme.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2021. 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 2020–21 and the ANAO Corporate Plan 2020–21; and annual reporting requirements set out in other relevant legislation.

The objective of the audit was to assess whether the Department of Infrastructure, Regional Development and Cities had designed and implemented appropriate governance and administration arrangements for the transition and delivery of sustainable reforms to services on Norfolk Island.

The audit objective was to assess the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration framework.

The audit objective was to examine the effectiveness of Snowy Hydro Limited’s governance arrangements for early implementation of Snowy 2.0, the expansion to the Snowy Hydro Scheme.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended on 30 June 2019. 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 2018–19 and the ANAO Corporate Plan 2018–19, and annual reporting requirements set out in other relevant legislation.

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 this audit was to examine whether the Australian Postal Corporation (Australia Post) is meetings its Community Service and International obligations efficiently and the effectiveness of Commonwealth shareholders in monitoring value for money.

The objective of this audit was to examine the effectiveness of DAFF’s administration of the Digital Services to Take Farmers to Markets (TFTM) program.

The objective of this audit was to assess the effectiveness of the Department of Education and Training’s design and implementation of the Vocational Education and Training (VET) Student Loans program.

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 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 the design process for the Energy Price Relief Plan.

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 whether Defence Housing Australia administers its functions efficiently and effectively, and in accordance with the Government Business Enterprise guidelines.

The audit objective was to assess whether nbn co limited effectively administered the National Broadband Network Satellite Support Scheme.

The audit objective was to assess whether the Department of Defence's (Defence's) arrangements for the operation and maintenance of the Mulwala and Benalla facilities beyond June 2020 were established through appropriate processes and in accordance with the Commonwealth Procurement Rules (CPRs).

The objective of the audit was to examine the effectiveness of governance and integrity arrangements for the Northern Australia Infrastructure Facility (NAIF). 

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

The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s (NIAA’s) processes to design and transition to a new remote employment program.

The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.

The objective of this audit was to assess the effectiveness and efficiency of Indigenous Business Australia’s (IBA's) management of its business support and investment activities.

The objective of this audit is 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 this audit was to examine whether the Humanitarian Settlement Program (HSP) is being delivered effectively. 

You are invited to contribute to the annual audit work program of the Australian National Audit Office (ANAO). Please review the draft potential performance audit topic list and tell us what you think.

The Auditor-General is an independent officer of the Parliament whose role is to support accountability and transparency in the Australian Government sector by providing independent reporting to the Parliament. The Auditor-General’s reports assist the Parliament to hold government entities accountable and to drive improvements in public administration.

The Auditor-General is assisted by the Australian National Audit Office (ANAO) to conduct a range of audits in Australian Government entities, such as: 

• mandated annual financial statements audits, including the audit of the Australian Government’s consolidated financial statements;
• performance audits;
• assurance reviews (including audits by arrangement); and
• audits of the annual performance statements and measures of Commonwealth entities and Commonwealth companies and their subsidiaries.

Since 2007–08, the ANAO has prepared the Defence Major Projects Report (MPR) to enable reporting to the Parliament on the status of major Defence acquisition projects. In March 2026, the Joint Committee of Public Accounts and Audit (JCPAA) announced its decision not to continue the MPR program. Further information is available here.

Contributions must relate to the performance or expenditure of Commonwealth public sector entities. The ANAO does not investigate complaints or disputes, review or provide legal decisions, and does not comment on the merits of government policy and legislation.

While your contribution will be considered and handled with care, we will not provide you with feedback on your submission. The confidentiality of your contribution may be protected by law (see section 36 of the Auditor-General Act 1997). In addition, any personal information gathered by the ANAO will be treated in accordance with the ANAO Privacy Policy.

Please send feedback about this draft program to communication@anao.gov.au. Submissions close on 10 April 2026 at 11:59pm (Australian Eastern Standard Time).

The objective of the audit was to assess the effectiveness of the Department of Education, Skills and Employment in managing the integrity of payments to employment service providers.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2025. 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 2024–25 and in the ANAO Corporate Plan 2024–25; and annual reporting requirements set out in other relevant legislation.

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 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 audit objective was to examine the effectiveness of the Australian Taxation Office's monitoring and implementation of recommendations about its administration made by the ANAO and parliamentary committees

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 this audit was to assess the extent to which the Department of Agriculture and Water Resources (Agriculture) has addressed the recommendations from ANAO Audit Report No. 46 of 2011–12, Administration of the Northern Australia Quarantine Strategy (NAQS).

The objective of the audit was to assess the effectiveness to date of Defence’s procurement of infantry fighting vehicles under Land 400 Phase 3.

The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s (CER) issuing, compliance and contracting activities related to Australian Carbon Credit Units.

The objective of the audit was to assess the effectiveness of the Australian Prudential Regulation Authority's processes for the prudential regulation of superannuation entities.

The audit objective was to assess the effectiveness of the Department of Social Services’ arrangements for managing Disability Employment Services provider agreements.

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 objective of the audit was to examine the effectiveness of the procurement and contract management of onshore manufacturing capability to secure supply of antivenoms and vaccines.

The audit objective was to assess the effectiveness of the Australian Taxation Office's External Compliance Assurance Process pilot conducted with large business taxpayers.

The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:

• provide insights to entities more broadly, to encourage improved performance; and
• continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.

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

The objective of this audit was to assess the effectiveness of the administration of tobacco excise and excise equivalent goods.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s arrangements for identifying and reducing the income tax gap for individuals not in business.

The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s management of the biosecurity workforce.

The purpose of the audit was to assess the effectiveness of Sport Integrity Australia’s management of the National Anti-doping Scheme.

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.

The objective of this audit was to assess the effectiveness of the Australian Reinsurance Pool Corporation’s (ARPC) management of the Terrorism Reinsurance Scheme.

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 this audit was to assess the effectiveness of the design and establishment of the Regional Investment Corporation.

The objective of the audit was to assess the effectiveness of the transitional arrangements from the Cashless Debit Card (CDC) program to the Enhanced Income Management program.

The objective of the audit was to assess the effectiveness of the Australian Customs and Border Protection Service's management of the Cape Class patrol boat program.

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 Australian Communications and Media Authority’s regulation of unsolicited communications.

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).

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

The objective of the audit was to examine the effectiveness of Navy’s strategy for recruiting and retaining personnel with specialist skills. The effective delivery of Navy capability depends on Navy having available sufficient numbers of skilled personnel to operate and maintain its fleet of sea vessels and aircraft, and conduct wide‑ranging operations in dispersed locations. Without the right personnel, Navy capability is reduced. Navy’s budget for 2014–15 included $1.86 billion in employee expenses.

The audit concluded that, in its strategic planning, Navy had identified its key workforce risks and their implications for Navy capability. To address these risks Navy had continued to adhere to its traditional ‘raise, train and sustain’ workforce strategy; developed a broad range of workforce initiatives that complemented its core approach; and sought to establish contemporary workforce management practices. However, long‑standing personnel shortfalls in a number of ‘critical’ employment categories had persisted, and Navy had largely relied on retention bonuses as a short‑ to medium‑term retention strategy.

Navy had developed a broad range of workforce initiatives, some designed specifically to address workforce shortages in its critical employment categories. To date, Navy had primarily relied on paying retention bonuses and other financial incentives; recruiting personnel with prior military experience to work in employment categories with significant workforce shortfalls; and using Navy Reserves in continuous full time roles. Ongoing work was required for Navy to firmly establish a range of promising workforce management practices, including providing the right training at the right time; more flexible approaches to managing individuals’ careers; and improving workplace culture, leadership and relationships. More flexible and tailored workforce management practices could help address the underlying causes of workforce shortfalls, particularly when the traditional approaches were not gaining sufficient traction.

The ANAO made two recommendations aimed at Navy: drawing on external human resource expertise to inform the development and implementation of its revised workforce plan; and evaluating the impact of retention bonuses on the Navy workforce to determine their future role within its overall workforce strategy.

The objective of this audit was to examine whether Australian Wool Innovation (AWI) is effectively meeting the requirements of the Statutory Funding Agreement (SFA).

The objective of this audit was to assess the effectiveness of the implementation of the government response to the Black Economy Taskforce report.

The objective of this audit was to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water's governance arrangements supporting the implementation of the Australian Government’s climate change commitments.

The objective of this audit was to assess the effectiveness to date of the implementation of the Tourism 2020 strategy by the Australian Trade and Investment Commission (Austrade) and Tourism Australia.

The objective of the audit was to assess the effectiveness of the Department of Defence’s procurement of Hunter class frigates and the achievement of value for money to date.

The objective of the audit was to assess the effectiveness of the NDIA’s management of assistance with daily life supports.

The audit objective was to assess the effectiveness of the selected entities:

• management of the delivery of projects awarded funding under four programmes where ANAO has previously audited the application assessment and selection processes; and
• development and implementation of evaluation strategies for each of those programmes.

The audit objective was to examine the effectiveness of the Australian Skills Quality Authority’s planning and implementation of reform to the regulation of the vocational education and training sector.

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

The objective of the audit was to assess whether the Australian Taxation Office has effective arrangements in place to support the adoption of Artificial Intelligence.

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 has published the ANAO Integrity Framework and Report for 2022–23 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 administration of the Pharmaceutical Benefits Scheme.

The objective of the audit was to assess the effectiveness of the Australian Competition and Consumer Commission in managing compliance with fair trading obligations.

The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.

The objective of the audit was to assess whether the Australian Taxation Office and the Department of Agriculture have effectively administered the Farm Management Deposits (FMD) Scheme.

This report focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2019–20 financial statements audits. This report examines 24 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2018–19 Consolidated Financial Statements (CFS). Significant and moderate findings arising from the interim audits are reported to the responsible Minister(s), and all findings are reported to those charged with governance of each entity.

The objective of the audit was to assess the effectiveness to date of the Department of Defence’s procurement of six evolved Cape class patrol boats.

The objective of this audit was to assess the effectiveness of the Australian Digital Health Agency’s (ADHA) procurement relating to My Health Record system infrastructure.

The objective of the audit was to assess whether the Department of Infrastructure, Transport, Regional Development, Communications and the Arts’ management of service delivery arrangements for the external territories was effective.

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

The objective of the audit was to assess the Department of Agriculture and Water Resources' establishment and administration of the Farm Finance and Drought Concessional Loans programs.