The Auditor-General publishes an annual audit work program in July each year, which takes regard of the priorities of the Parliament as outlined in the Auditor-General Act. The purpose of the program is to inform the Parliament, government sector entities and the public of the audits we propose to deliver throughout the financial year. The program covers financial statement and performance audits, and other assurance activities.

The Auditor-General responded on 21 August 2020 to correspondence from the Hon Mark Butler MP dated 26 July 2020, requesting that the Auditor-General review the integrity of the Supporting Reliable Energy Infrastructure Program, in particular with reference to the grant to Shine Energy. The Auditor-General provided a follow-up response on 16 September 2020.

The Auditor-General responded on Thursday 27 February 2020 to correspondence from Senator Sarah Hanson-Young dated 16 February 2020, requesting that the Auditor-General conduct an investigation to examine the eligibility guidelines and administration of grant funding arrangements set out under both the Environment Restoration Fund and Communities Environment Program, and the conduct of any relevant parties in relation to these grant funds. The Auditor-General provided a follow-up response to Senator Hanson-Young on 24 July 2020. 

The objective of the audit was to assess the effectiveness of the administration, by DoHA and the Commonwealth partners, of the 2008 and 2011 Heads of Agreement for the management, operation and funding of the Mersey Community Hospital (The Commonwealth partners for this audit were the Tasmanian Government Department of Health and Human Services and the Tasmanian Health Organisation – North West).

The Auditor-General responded on 13 April 2022 to correspondence from Mr Adam Bandt MP dated 24 March 2022, requesting that the Auditor-General conduct an investigation to examine the integrity of carbon credit methodology determinations made under the Carbon Credits (Carbon Farming Initiative) Act 2011, and the administration of the Act by the Clean Energy Regulator. 

The Auditor-General responded on 17 May 2021 to correspondence from Senator Sarah Hanson-Young dated 21 April 2021, requesting that the Auditor-General conduct an audit of the $40 million given to Fox Sports for the purpose of broadcasting women’s sport. 

The Auditor-General responded on 13 May 2021 to correspondence from Senator Janet Rice dated 16 April 2021, requesting that the Auditor-General conduct an investigation to examine the Commonwealth’s responsibilities in relation to Regional Forest Agreements, including monitoring implementation, coordinating annual reports and conducting reviews. 

The Auditor-General responded on Thursday 27 February 2020 to correspondence from senators Janet Rice and Larissa Waters dated 7 February 2020, requesting that the Auditor-General investigate the decision-making process under the Community Sport Infrastructure — female facilities and water safety program, and the conduct of any relevant parties in relation to this matter. The Auditor-General provided a follow-up response to senators Rice and Waters on 24 July 2020. 

The Auditor-General responded on 12 May 2020 to correspondence from Ms Zali Steggall OAM, MP dated 23 April 2020, requesting that the Auditor-General consider an audit of the Australian Government’s Underwriting New Generation Investment (UNGI) program. The Auditor-General provided a follow-up response to Ms Steggall OAM, MP on 24 July 2020. 

The objective of the audit was to assess the effectiveness of the NDIS Commission in exercising its regulatory functions.

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.

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

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 Auditor-General responded on 16 January 2024 to correspondence from Senator the Hon. Bridget McKenzie dated 22 December 2023, requesting that the Auditor-General to conduct an audit into the Australian Government's $2.2 billion commitment to the Melbourne Suburban Rail Loop Project.

The Auditor-General voluntarily discloses official expenses and they are updated here every six months. You can subscribe to be notified when the expenses are updated.

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 objective of the audit was to assess the effectiveness of arrangements for monitoring, evaluating and reporting progress towards Closing the Gap in Aboriginal and Torres Strait Islander disadvantage.

The objective of this audit was to assess the effectiveness of NBN Co Limited’s (NBN Co’s) strategies to manage its transition from building to operating the national broadband network.

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

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

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

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 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 audit on the Defence Project Management of the SDSS Upgrade Project examined Defence project management procedures and practices in the information management systems domain.

Increased transparency and accountability on progress with major Defence equipment acquisitions has been a focus of parliamentary interest for some time. Beginning in 2007–08, an annual program has been established in conjunction with the Department of Defence to enable the ANAO to review and report to the Parliament on the status of major Defence acquisition projects, as set out in the Major Projects Report. The review includes information relating to the cost, schedule and progress towards delivery of required capability of individual projects as at 30 June each year. The Report is undertaken at the request of the Joint Committee of Public Accounts and Audit.

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 Auditor-General wrote to the Minister for Finance on 25 October 2022 to advise of the outcomes of the 2021–22 annual performance statements audit program, and a proposal for expanding the program of audits in 2022–23 and the following two financial years. The Minister for Finance responded on 16 January 2023 supporting the proposal. The Minister for Finance's full response is provided below.

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

The Auditor-General responded on 19 November 2021 to correspondence from Senator Malcolm Roberts dated 28 October 2021, requesting that the Auditor-General clarify issues relating to the Disaster Recovery Funding Arrangements. 

The Auditor-General received further correspondence about this matter from the Chief Executive Officer of the Queensland Reconstruction Authority, Mr Brendan Moon on 6 June 2022. 

The objective of the audit was to assess the effectiveness of the Phoenix Taskforce to combat illegal phoenix activities.

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 objective of the audit was to assess the effectiveness of the governance of the Northern Land Council in fulfilling its responsibilities and obligations 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 the effectiveness of the Australian Prudential Regulation Authority's processes for the prudential regulation of superannuation entities.

The objective of the audit was to assess whether Defence has a fit-for-purpose framework for the management of materiel sustainment.

The Auditor-General responded on 20 January 2015 to correspondence from Senator Nick Xenophon of 9 December 2014 and Senator the Hon Kim Carr of 15 January 2015, on the advertising campaign on higher education issues.

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

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

The objective of 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 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 Australian Energy Regulator’s regulation of energy markets.

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 Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 1 July 2019 to 24 April 2020.

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 aim of Insights: 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.

This edition of Insights: Audit Lessons is targeted at risk practitioners and officials responsible for government operations, projects, programs, services and regulatory activities. It would also be useful for accountable authorities, their senior executives and audit and risk committees.

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 Australian Competition and Consumer Commission in managing compliance with fair trading obligations.

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 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 assess Defence’s implementation of the five recommendations in  ANAO Report No.19 2014-15 Management of the Disposal of Specialist Military Equipment and the related recommendation in JCPAA  Report 449 Review of Auditor-General's Reports Nos. 1-23 (2014-15).

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

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

The ANAO provided a case study to SAI Russia, as a follow-up to the Moscow Declaration SAI Russia is publishing a collection of case studies and best practices of strategic approach to public auditing. The case study was titled Using data analytics for risk-based performance audit planning.

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

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.

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

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

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

Rona Mellor PSM, Deputy Auditor-General

The Auditor-General is an independent officer of the Australian Parliament and has discretion in the performance or exercise of Auditor-General functions or powers. In exercising the mandated and discretionary functions and powers, the Auditor-General is not subject to direction from anyone in relation to: whether or not a particular audit is to be conducted; the way in which a particular audit is to be conducted; or the priority to be given to any particular matter. The Auditor-General must, however, have regard to the audit priorities of the Parliament, as determined by the Joint Committee of Public Accounts and Audit (JCPAA).

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 whether the Australian Taxation Office and the Department of Agriculture have effectively administered the Farm Management Deposits (FMD) Scheme.

The objective of the audit was to assess the effectiveness of Australian Skills Quality Authority’s fraud control arrangements as the national regulator of the vocational education and training sector.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s management and oversight of fraud control arrangements for the administration of the Goods and Services Tax (GST).

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 the audit was to assess the effectiveness of the design and implementation of the Department of Human Services' Quality Framework.

The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s administration of funding for remote housing in the Northern Territory.

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

The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Commonwealth entities, and the Consolidated Financial Statements of the Australian Government, to provide Parliament an independent examination of the financial accounting and reporting of public sector entities. This report focuses on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2015–16 financial statements audits of 21 departments and other major General Government Sector (GGS) entities. These entities contribute 95 per cent of GGS revenues and expenses.

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

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

Rona Mellor PSM, Deputy Auditor-General

The Auditor-General responded on 29 March 2019 to the follow-up correspondence from the Hon. Mark Dreyfus QC MP dated 26 March 2019. Mr Dreyfus requested that the Auditor-General extend his investigation to look at the conduct of a range of parties in relation to the announcement of grants. This is in addition to the request to investigate the conduct of a range of parties in relation to the announcement of the grant to the Yankalilla Bowling Club, which was the subject of the original correspondence dated 24 February 2019. 

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

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

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

The objective of this audit was to assess the effectiveness of the Department of Home Affairs’ regulation of migration agents.

The objective of this audit was to assess the effectiveness of the Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.

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

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

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

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

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

This edition of Audit Insights is targeted at Australian Government officials who have responsibility for the implementation of cyber security controls or strategy for government systems. 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 2019–20, 2020–21 and 2022–23 into management of cyber security risks.

The objective of this information report is to provide transparency and insights on the governing boards of Commonwealth entities and companies and the membership of these boards.

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.

The audit objective was to assess the effectiveness and efficiency of entities’ implementation of the Freedom of Information Act 1982.

The objective of the audit was to examine the effectiveness of Defence’s quarterly performance report as a mechanism to inform senior stakeholders about risks and issues in the delivery of capability to the Australian Defence Force.

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

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 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.

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

The Audit Committee Chairs Forum is a joint initiative of the Department of Finance and the ANAO and includes the general government and non-general government sector Audit Committee Chairs. This communique covers the outcomes of the discussion at the forum on 14 December 2017 including updates from the Auditor-General and the ANAO, and from the Department of Finance.

The objective of the audit was to assess whether the Australian Bureau of Statistics (ABS) has established effective risk management arrangements to support the implementation of the Statistical Business Transformation Program.

The objective of this audit was to assess the effectiveness of the Department of Agriculture, Water and the Environment’s administration of referrals, assessments and approvals of controlled actions under the Environment Protection and Biodiversity Conservation Act 1999.

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 audit objective was to assess the effectiveness of the Department of Defence’s arrangements to manage the security authorisation of its ICT systems.

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.

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

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

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

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

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.

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 Digital Transformation Agency’s procurement of ICT-related services.

The audit objective was to examine the effectiveness of the Department of Defence’s administration of the Integrated Investment Program since 2016.

The objective of the audit was to examine the effectiveness and appropriateness of the Department of Defence's management of its public communications and media activities.

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

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

The objective of this audit was to examine the efficiency of the Australian Transport Safety Bureau’s (ATSB’s) investigation of transport accidents and safety occurrences.

The objective of this audit was to examine the effectiveness of the Department of Home Affairs' administration of the support arrangements designed to ensure that the Cape Class patrol boats are achieving contracted availability and performance requirements.

The objective of this audit was to assess the effectiveness of the Department of Health’s approach to health provider compliance.

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

The audit objective was to assess the effectiveness of the Department of Veterans' Affairs and Department of Defence's administration of rehabilitation services under the Military Rehabilitation and Compensation Act 2004.

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 audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.

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

The objective of the audit was to assess the effectiveness of the Office of the Fair Work Ombudsman’s exercise of its regulatory functions.

The objective of this review was to determine whether the establishment and early implementation of the Fair Entitlements Guarantee Recovery Program by the Department of Jobs and Small Business has provided a sound basis for achieving value for money.

The ANAO Corporate Plan 2024–25 updates the previous corporate plan and outlines how we intend to deliver against our purpose over the next four years (2024–25 to 2027–28). The corporate plan is the ANAO’s primary planning document — it outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account.

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

The 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 Australian Taxation Office’s use of settlements to resolve taxpayer disputes.

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

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

The objective of the audit was to assess the effectiveness of the governance board in the Australian Film, Television and Radio School.

The audit objective was to assess how effectively the selected public sector entities manage risk.

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 audit objective was to assess the effectiveness of the Department of Communications and the Arts’ contract management of selected telephone universal service obligations.