The objective of the audit was to assess the effectiveness to date of the Department of Defence’s implementation of its Pathway to Change — Evolving Defence Culture 2017–2022 cultural reform strategy.

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 assess whether the Office of the Registrar of Indigenous Corporations (ORIC) supports good governance in Indigenous corporations consistent with the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI).

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 audit objective was to assess the effectiveness of the Department of Social Services’ and Services Australia’s administration of the age pension.

The audit objective was to assess the effectiveness and efficiency of the management of threatened species and ecological communities under the Environment Protection and Biodiversity Conservation Act 1999.

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

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 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

Welcome to the second edition of the ANAO’s quarterly 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.

It’s no secret that a federal election is due to happen. No doubt your minds will turn to your entities’ preparedness for this event now or in the near future. At the time the election is called, I’ll write out to entities to help people understand how the ANAO operates during an election period.

Rona Mellor PSM, Deputy Auditor-General

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 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 how effectively and efficiently the Australian Taxation Office managed contact centres as part of its overall service delivery.

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 audit objective was to assess the effectiveness of the Department of Health’s administration of the Medical Specialist Training 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 audit objective was to assess the effectiveness to date of the management of the approach to transition the disability services market to the National Disability Insurance Scheme (NDIS) market arrangements.

The objective of this audit was to assess whether the National Library of Australia and National Film and Sound Archive (NFSA) have implemented effective collection management practices.

The fifteenth Commonwealth Auditor-General of Australia, Grant Hehir, has prepared a mid-term report reflecting on his first five years in the role. The report presents a description and analysis of the role and impact of audit, as well as analysis of the financial audit and performance audit work of the Australian National Audit Office (ANAO). The report concludes with coverage of ANAO continuous improvement activities across audit quality, better communication, transparency, efficiency and workforce capability.

The audit objective was to assess the effectiveness of the Department of Health’s approach to improving and monitoring immunisation coverage.

The objective of the audit was to assess the arrangements established by the Department of Education and Training to monitor the impact of Australian Government school funding.

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

The objective of the audit was to assess the effectiveness of the arrangements established by the Department of the Environment for the funding and management of the Nimmie-Caira System Enhanced Environmental Water Delivery Project.

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 the Department of Human Services' and the Department of Social Services’ management of selected fraud prevention and compliance Budget measures.

The objective of this audit was to assess the effectiveness of the administration of the commuter car park projects within the Urban Congestion Fund.

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).

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

This audit examined the effectiveness of the National Archives of Australia’s implementation of the Building Trust policy and selected entities’ management of information assets (records, information and data).

The objective of the audit was to assess whether the Department of Health and Aged Care has effectively managed the expansion of telehealth services during and post the COVID-19 pandemic.

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 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.

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 objective of this audit was to assess the effectiveness of the Department of Health and Aged Care’s (DHAC) performance management of the Primary Health Network program.

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

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 this audit was to assess the department’s design, implementation and monitoring of select 2014–15 and 2015–16 Budget measures aimed at achieving $1.2 billion in savings and other benefits.

This edition of audit insights draws together key learnings from Australian National Audit Office (ANAO) performance audit reports tabled in the Parliament of Australia from July to September 2017. It provides insights into entities’ operational implementation of government policies and frameworks, drawing on a number of common findings and key learnings on policy and program design, governance, performance and impact measurement, and risk management.

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

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.

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.

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

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 the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The audit objective was to assess whether the Department of Health is effectively managing financial assistance under the Medical Research Future Fund.

The objective of this audit was to assess the Australian Public Service Commission’s and selected entities’ implementation of the Australian Government’s Workplace Bargaining Framework.

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.

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 audit objective was to assess the effectiveness of the Australian Security Intelligence Organisation's workforce planning to support key activities.

The audit assessed whether the Streamlining Government Grants Administration Program improved the effective and efficient delivery of grants administration.

The objective of the audit was to assess the effectiveness of the design and delivery of the Urban Rivers and Catchments Program in support of achievement of program outcomes.

Governance of Data is targeted at Australian Government officials in information governance roles and those who use data to achieve organisational objectives.

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 this audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations relating to improving the accuracy and completeness of the electoral roll and other matters from Audit Report No.28 2009–10 that have not previously been followed-up by the ANAO.

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

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 objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the IA framework to enable well-informed and transparent Australian Government decision-making.

The audit objective was to examine the effectiveness of the Strategic Commissioning Framework.

An Audit Committee Chairs Forum was held on Friday, 3 July 2020. The forum was held virtually, keeping in line with COVID-19 social distancing rules.

The forum agenda and slides are available in the related documents sections of this events page. The text on this page is the communique from the forum. 

The objective of the audit was to assess the effectiveness of the Department of the Treasury’s design and implementation of the Measuring What Matters framework.

The ANAO responded to the emerging sector-wide risks for public administration by developing a strategy for a program of audits examining the delivery of the Australian Government’s COVID-19 pandemic response (COVID-19 audit strategy). The purpose of this information report was to summarise and consolidate the learnings from the audits and reviews conducted by the ANAO under the COVID-19 audit strategy.

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

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

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

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

The audit objective was to assess the effectiveness of the Department of the Environment and Energy’s design of the Threatened Species Prospectus.

The objective of the audit was to examine the effectiveness of the Department of Social Services' (DSS) administration of the National Rental Affordability Scheme (NRAS), with a focus on the assessment of applications, and management of reserved allocations.

An Audit Committee Chairs Forum was held on Wednesday, 14 June 2019 from 10am until 12:30pm. The venue was the Galambany Centre, Department of Finance, One Canberra Avenue, Forrest ACT. The agenda, slides and communique from the forum are available on this events page.

The audit objective was to assess the effectiveness of the Department of Employment and the Department of Education and Training's administration of the Shared Services Centre to achieve efficiencies and deliver value to its customers.

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 assess the effectiveness of the Australian Charities and Not-for-profits Commission’s (ACNC’s) regulation of charities.

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 examine the effectiveness of monitoring and payment arrangements under National Partnership Agreements.

The objective of this audit was to examine the effectiveness of the Department of Home Affairs’ management of its public communications and media activities.

This report complements the interim phase report published in June 2015, and provides a summary of the final audit results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of 253 Australian Government entities.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2020. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2020.

The objective of this audit is to assess whether the Department of Infrastructure, Transport, Regional Development, Communications and the Arts effectively managed the approval and administration of the Australian Government’s $2.2 billion funding commitment towards Suburban Rail Loop East.

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 ANAO prepares two reports annually that provide insights at a point in time to the financial statements risks, governance arrangements and internal control frameworks of Commonwealth entities, drawing on information collected during our audits.

This report is the first of the two reports and focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2023–24 financial statements audits. This report examines 27 entities, including all: departments of state; the Department of Parliamentary Services; and other Commonwealth entities that significantly contribute to the revenues, expenses, assets and liabilities within the 2022–23 Australian Government Consolidated Financial Statements (CFS). The National Indigenous Australians Agency is also included in this report given the role it plays working across government with indigenous communities and stakeholders.

The audit objective was to assess the Office of the Commonwealth Ombudsman's effectiveness in managing complaints.

This report complements the interim phase report published in August 2016, and provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities.

This report is the first of two reports each year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2022–23 financial statements audits. This report examines 27 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2021–22 Consolidated Financial Statements.

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 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.

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 the selected entities’ progress in implementing the corporate planning requirements under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

This audit assessed corporate plans for the 2016–17 reporting period, and complements the report published in August 2016 which assessed corporate plans for the 2015–16 reporting period.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2021. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2021. 

The audit objective was to assess the effectiveness of risk management, data monitoring and public reporting arrangements associated with the Australian Government's funding of public hospital services under the 2011 National Health Reform Agreement (NHRA).

This report complements the Interim Report on Key Financial Controls of Major Entities published in May 2025. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2025.

The objective of the audit was to examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.

The audit objective was to assess the effectiveness of the design process and monitoring arrangements for the National Innovation and Science Agenda by the relevant entities.

The objective of the audit was to assess the adequacy of selected Australian Government entities’ practices and procedures to manage business continuity. To conclude against this objective, the ANAO adopted high-level criteria relating to the entities’ establishment, implementation and review of business continuity arrangements.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2026. 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 2025–26 and in the ANAO Corporate Plan 2025–26; and annual reporting requirements set out in other relevant legislation.

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

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2017. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2017.

The audit objective was to assess the design and implementation of the Safer Local Roads and Infrastructure Program (SLRIP).

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2024. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2024. 

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2022. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2022. 

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 of the design and implementation of the Department of Human Services' Quality Framework.

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

The objective of this audit was to assess the effectiveness of the administration of grants for the Try, Test and Learn Fund transition projects.

The audit objective was to assess the effectiveness of the Department of Health’s and the Department of Human Services’ management and administration of the Child Dental Benefits Schedule.

The objective of the audit was to assess the effectiveness of the Department of Human Services’ implementation of myGov as at November 2016.

This report is the first of the two reports and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2021–22 financial statements audits. This report examines 25 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2020–21 Consolidated Financial Statements.

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

This report outlines the ANAO’s assessment of the internal controls of major entities, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase  of the financial statement audits of 23 major General Government Sector entities that represent some 95 per cent of total General Government Sector revenues and expenses.

The objective of this audit is to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water's (DCCEEW) corporate plan as its primary planning document in accordance with the Public Governance, Performance and Accountability Act 2013.

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 the audit was to assess the effectiveness of the Australian Taxation Office’s engagement with tax practitioners in achieving efficient and effective taxation and superannuation systems.

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 audit objective was to examine whether the Department of Industry, Science and Resources (DISR) implemented a selection of agreed Auditor-General recommendations.

The objective of the audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations made in Report No. 28 2009–10 relating to:

• a more strategic approach to election workforce planning;
• the suitability and accessibility of polling booths and fresh scrutiny premises; and
• the transport and storage of completed ballot papers, in respect to matters not fully addressed in ANAO Audit Report No.31 2013–14.

The objective of the audit was to assess the department’s: effectiveness in administering school funding; and implementation of recommendations made in Auditor-General Report No.18 2017–18 Monitoring the Impact of Australian Government School Funding and JCPAA Report 476: Australian Government Funding.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2019. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2019.