The audit objective was to assess whether the Department of Immigration and Border Protection adopted sound contract management practices for the delivery of garrison support and welfare services for offshore processing centres in Nauru and Manus Island.

The objective of the audit was to assess the effectiveness of the design and conduct of the third and fourth funding rounds of the Regional Development Australia Fund.

The objective of the audit was to examine the Department of Agriculture, Water and the Environment’s effectiveness in implementing the Regional Land Partnerships program.

The objective of the audit was to assess the effectiveness of the governance board in the Sydney Harbour Federation Trust.

The objective of this audit was to examine whether the Department of Finance (Finance) has implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

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

This edition of Audit Insights is targeted at Australian Government officials who have responsibility for overseeing or conducting procurements, including those who only do procurement occasionally. The aim is to communicate lessons from our audit work to make it easier for people working within the Australian public sector to apply those lessons. It is drawn from audit reports tabled in 2020–21, 2021–22 and 2022–23 into Australian Government procurements.

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 arrangements established by the Australian Antarctic Division (AAD), a division of the Department of the Environment, to support Australia’s Antarctic Program.

The objective of the audit was to assess whether the contractual arrangements that have been put in place for the delivery of the Moorebank Intermodal Terminal (MIT) will provide value for money and achieve the Australian Government’s policy objectives for the project.

The objective of the audit was to assess whether the procurement by the Department of the Environment and Energy of a replacement Antarctic icebreaking vessel will provide value with public resources.

The objective of the audit was to assess the effectiveness of the Department of Health's strategies for managing a communicable disease emergency.

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 whether the Australian Communications and Media Authority (ACMA) had complied with gifts, benefits and hospitality requirements.

The Auditor-General responded on 1 August 2013 to correspondence from Senator Nick Xenophon of 22 July 2013 on the By boat, no visa advertising campaign.

The audit objective was to assess whether the Department of the Prime Minister and Cabinet has effectively established and implemented the Indigenous Advancement Strategy to achieve the outcomes desired by government.

Please note: Aboriginal and Torres Strait Islander people should be aware that this website may contain images of deceased people.

The audit objective was to examine whether the Department of Defence implemented a selection of agreed parliamentary committee recommendations and ANAO performance audit recommendations.

Grant Hehir, Auditor-General for Australia, attended the 18th Meeting of INTOSAI Working Group on Environmental Auditing in Bundung Indonesia in July 2018, and presented a keynote address titled Sharing experience on auditing urban environmental management. The accompanying paper to the speech is available here.

Integrity is a core value of the Australian National Audit Office (ANAO) — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is essential 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 the Environment and Energy's design and implementation of the Reef Trust.

An Audit Committee Chairs Forum was held on Friday 12 July 2024. The text on this page is the communique from the forum.

The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.

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

The objective of the audit was to assess whether the Murray–Darling Basin Authority (MDBA) had complied with gifts, benefits and hospitality requirements.

This edition of Audit Insights summarises key messages from a series of ANAO performance audits assessing performance evaluation frameworks and success measures. It discusses the importance of both in keeping entities accountable and their performance transparent.

The objective of the audit was to assess whether the award of funding under the Regional Jobs and Investment Packages program was informed by appropriate departmental advice and that processes complied with the grants administration framework.

The objective of the audit was to assess whether the award of funding under the Community Sport Infrastructure Grant Program was informed by an appropriate assessment process and sound advice.

The objective of the audit was to examine the effectiveness of the integration of the Department of Immigration and Border Protection (DIBP) and the Australian Customs and Border Protection Service.

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

The objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs' (DVA's) planning and management of the Veteran Centric Reform (VCR) 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 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 audit objective was to assess the effectiveness of the administration of the National Housing Finance and Investment Corporation (NHFIC).

The objective of the audit was to assess whether the Department of Climate Change, Energy, the Environment and Water is effectively managing the delivery of the program to achieve program outcomes.

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 objective of the audit was to examine the effectiveness of the implementation of frameworks to support ethical behaviours within the Department of Employment and Workplace Relations.

The objective of this audit was to assess the efficiency of the Department of Foreign Affairs and Trade’s delivery of passport services through the Australian Passport Office.

The objective of the audit was to examine the Department of Defence’s (Defence's) implementation of agreed recommendations made in Auditor-General Report No. 38 of 2017–18 Mitigating Insider Threats through Personnel Security and the related report provided to ministers under section 37(5) of the Auditor-General Act 1997, and by the Parliament’s Joint Committee of Public Accounts and Audit (JCPAA) in Report 479 of 2019 Australian Government Security Arrangements.

The objective of the audit was to assess the effectiveness of the design process for the Rural Research and Development for Profit Programme, including performance measurement and reporting arrangements.

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 objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives. 

The objective of the audit is to assess the effectiveness of the Department of the Prime Minister and Cabinet’s implementation of food security initiatives for remote Indigenous communities.

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 whether Defence has a fit-for-purpose framework for the management of materiel sustainment.

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 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 examine the effectiveness of the Department of Defence's administration of contractual obligations relating to the Defence Industry Security Program.

The audit objective was to assess the effectiveness of the (former) Department of Industry’s administration of the Australian Apprenticeships Incentives 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.

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 examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.

The objective of the audit was to assess the effectiveness of the operations of the boards of four corporate Commonwealth entities in managing conflicts of interest.

The audit objective was to assess the adequacy and effectiveness of the Department of Health’s implementation of the recommendations made in the ANAO Report No.25 2014–15 Administration of the Fifth Community Pharmacy Agreement.

The objective of the audit was to assess the effectiveness of the Department of Social Services' administration of the National Redress Scheme.

The objective of this audit was to assess whether the Productivity Commission is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The objective of the audit was to assess the effectiveness of the design of, and award of funding under, the Living Safe Together grants programme.

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 administration of procurement initiatives to support opportunities for Indigenous Australians.

The objective of this audit was to assess whether the Department of Defence (Defence) is managing its Australian Defence Force health services contract to achieve efficient and effective delivery of the contracted services.

The objective of this audit was to assess the effectiveness of the design and establishment of the National Reconstruction Fund Corporation.

The objective of the audit was to assess the effectiveness of the Department of the Environment and Energy’s arrangements for the preparation and reporting of Australia’s greenhouse gas emissions estimates and projections.

The objective of this audit was to assess the effectiveness of the governance of the Northern Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976, Native Title Act 1993 and Public Governance, Performance and Accountability Act 2013.

The objective of the audit was to assess whether the Department of the Treasury (Treasury) had complied with gifts, benefits and hospitality requirements.

The objective of the audit was to assess the effectiveness of the National Health and Medical Research Council’s fraud control arrangements.

The Australian National Audit Office (ANAO) conducted 44 performance audits across the 2024–25 financial year to provide independent and objective assessments of all or part of an entity’s operations. This report presents themes and insights from the 2024–25 performance audit program, as well as analysis of the outcomes of performance audits between 2020–21 and 2024–25.

The audit objective was to assess the effectiveness of the National Blood Authority’s management of the manufacture and supply of domestic fractionated blood plasma products.

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 the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.

The objective of the audit was to examine whether strategic water procurements by the Department of Agriculture, Water and the Environment were conducted consistent with government policy, were supported by appropriate program design, were planned and executed appropriately, and achieved value for money.

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 this audit was to assess the effectiveness of the Australian Research Council’s (ARC) management of corporate credit cards.

The objective of this audit was to assess the effectiveness of the Australian Public Service Commission's (APSC) administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the Australian Public Service (APS).

The audit objective was to assess the effectiveness of the Department of Health’s administration of the Medical Specialist Training Program.

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 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.

The audit objective was to examine the appropriateness of the Department of Infrastructure, Transport, Regional Development, Communications and the Arts’ approach to acquiring, managing, and leasing Australian contemporary art in the Artbank collection.

The objective of this audit is to assess the effectiveness of the governance of the Anindilyakwa Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.

The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.

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 this audit was to assess whether the award of funding under the Safer Communities Fund was effective and consistent with the Commonwealth Grant Rules and Guidelines.

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 this audit was to examine whether value for money is being delivered by the Australian Rail Track Corporation’s (ARTC’s) management of the Inland Rail pre‑construction program.

The objectives of the audit were to:

• assess the effectiveness of the ongoing administration of the Australian Government’s campaign advertising framework; and
• assess the effectiveness of the selected entities’ administration in developing advertising campaigns and implementing key processes against the requirements of the campaign advertising framework applying at the time, and relevant legal and government policy requirements.

The objective of the audit was to assess whether the contract for the acquisition of the Civil Military Air Traffic Management System demonstrably represents value for money.

The audit examined whether COVID-19 procurements to increase the National Medical Stockpile (NMS) were consistent with the proper use and management of public resources and whether COVID-19 deployments of the NMS were effective.

The objective of the audit was to assess the effectiveness of the Australian Government’s personnel security arrangements for mitigating insider threats.

The audit examined the effectiveness of the Australian Nuclear Science and Technology Organisation’s management of assets involved in the manufacture, production and distribution of nuclear medicines.

This edition is targeted at those responsible for implementing internal policies and controls on the receipt of gifts, benefits and hospitality in Australian Government entities. 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 objective of the audit was to assess the effectiveness of the Australian Pesticides and Veterinary Medicines Authority’s (APVMA’s) implementation of reforms to agvet regulation and the extent to which the authority has achieved operational efficiencies and reduced the cost burden on regulated entities.

The objective of this audit was to assess whether the National Disability Insurance Agency (NDIA) is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The audit objective was to review the effectiveness of the Department of Defence’s (Defence) arrangements for delivering selected non-platform sustainment.

The objective of the audit was to assess whether the award of a $443.3 million grant to the Great Barrier Reef Foundation was informed by appropriate departmental advice and through processes that complied with the grants administration framework.

The objective of the audit was to assess whether the Royal Australian Mint’s strategies for addressing the impacts of declining demand for Australian circulating coins are appropriate and effective.

Records Management is targeted at all Australian Government officials. It also benefits those in information management roles.

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 Airservices’ contract management for the OneSKY program.

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 this audit was to examine the efficiency and economy of the Department of Defence’s management of its general stores inventory.

The audit objective was to assess the effectiveness of the Australian Organ and Tissue Donation and Transplantation Authority's administration of community awareness, professional education and donor family support activities intended to increase organ an

The objective of the audit was to examine the effectiveness of the Department of Climate Change, Energy, the Environment and Water's implementation of the National Waste Policy Action Plan 2019.

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 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 the audit was to assess the effectiveness of the governance of the Board of the National Disability Insurance Agency.

The audit objective was to assess the effectiveness of the Department of Home Affairs’ administration and regulation of critical infrastructure protection policy.

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 assess the effectiveness of the development and administration of the Fifth Community Pharmacy Agreement (5CPA), and the extent to which the 5CPA has met its objectives.

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 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 this audit was to examine the effectiveness of the design and early implementation of the National Soil Strategy and the supporting National Soil Action Plan.

The objective of this audit was to assess the effectiveness of Finance’s administration of travel entitlements provided to Parliamentarians.

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 this audit was to assess whether the Civil Aviation Safety Authority (CASA) has implemented effective arrangements for the planning and conduct of surveillance activities.

The ANAO Quality Assurance Framework is the system of quality control that the ANAO has established to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO standards and applicable legal and regulatory requirements and reports issued by the ANAO are appropriate in the circumstances.

The Audit Quality Report demonstrates the ANAO assessment of the implementation and operating effectiveness of the elements of the ANAO Quality Assurance Framework. The report provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Assurance Framework, and reports audit quality indicators measuring ANAO performance against target benchmarks.

This report also includes the achievement of the quality assurance strategy and deliverables set out in the ANAO Quality Assurance Framework and Plan 2019–20.

The objective of the audit was to assess the effectiveness of the Department of Employment’s administration of the Fair Entitlements Guarantee.

The objective of this audit was to assess the efficiency and effectiveness of Australian Human Rights Commission’s handling of complaints.

The report objective is to provide the Auditor-General’s independent assurance over the status of 30 selected Major Projects, as reflected in the Statement by the Chief Executive Officer Defence Materiel Organisation (DMO), and the Project Data Summary Sheets prepared by the DMO, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.

The objective of the audit was to assess the effectiveness of the governance board in the Australian Institute of Marine Science.

The objective of the audit was to assess the effectiveness of the governance board in Old Parliament House.

The objective of this audit was to assess the effectiveness of the governance of the Tiwi Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.

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