Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
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.
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The objective of this audit was to examine the extent to which the Department of Infrastructure and Regional Development, now the Department of Home Affairs (the Department) has implemented the recommendations made by the ANAO in Audit Report #5 2016–17, Passenger Security Screening at Domestic Airports.
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Response completed as a limited scope assurance review.
The Auditor-General responded on 9 September 2016 to correspondence from the Hon Brendan O’Connor MP on 15 June 2016 regarding the appropriateness of arrangements concerning the Liberal Party of Australia entity Parakeelia Pty Ltd.
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The objective of the audit was to assess the effectiveness of the management of community intelligence by the Tax Office.
The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.
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The objective of the audit was to assess the effectiveness of the child support collection arrangements between the Department of Human Services (DHS) and the Australian Taxation Office (ATO).
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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.
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The objective of the audit was to assess the effectiveness of the Department of Defence’s preparations for the introduction of the Joint Strike Fighter into Australian service and its subsequent sustainment.
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The objective of this audit was to examine whether compliance with trade measurement in Australia is being effectively administered.
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The objective of the audit was to assess the effectiveness of the Australian Federal Police’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.
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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.
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The objective of this audit was to assess the extent to which entities’ establishment and use of ICT related procurement panels and arrangements supported the achievement of value for money outcomes.
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The Auditor-General (A/g) responded on 23 September 2015 to correspondence from Mr Tim Watts MP on 28 August 2015 regarding Liberal Party misappropriation of parliamentary entitlements.
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The Australian National Audit Office and the ACT Audit Office, sponsored by the Australasian Council of Auditors-General (ACAG), hosted IMPACT 2023, the International Meeting of Performance Audit Critical Thinkers. The meeting was held 19–20 April 2023 in Canberra, Australia.
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This report focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2018–19 financial statements audits. It examines 26 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 2017–18 Consolidated Financial Statements of the Australian Government (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.
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On 12 July 2016 the ANAO held the ANAO CFO Forum - The Interim Results of the 2015–16 Financial Statement Audits. The forum was a follow-on from our first held in February, and as we approach year-end provided an opportunity to discuss ways to facilitate working together on achieving a timely and efficient financial statement preparation and audit process in 2015–16 and beyond.
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The audit objective was to assess the effectiveness of the Department of Health’s records management arrangements, including Health’s progress in transitioning to digital records management.
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The objective of the audit was to assess the effectiveness of the Department of Employment’s administration of the Fair Entitlements Guarantee.
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The audit objective was to assess the effectiveness of Defence’s administration of industry support and skill development programs.
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The audit objective was to assess the effectiveness of the Department of Industry, Innovation and Science in administering the low emission technologies for fossil fuels (LETFF) program.
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The Auditor-General responded on 9 September 2022 to correspondence from Senator the Hon Jonathon Duniam dated 17 August 2022, requesting that the Auditor-General provide feedback on the University of Tasmania's proposal to relocate the Sandy Bay campus to Hobart CBD.
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The audit objective was to assess the effectiveness of the Department of Health’s approach to improving and monitoring immunisation coverage.
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The objective of this audit was to assess the effectiveness of controls being implemented and/or developed by the National Disability Insurance Agency (NDIA) to ensure National Disability Insurance Scheme (NDIS) access decisions are consistent with legislative and other requirements.
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The objective of the audit was to assess the Moorebank Intermodal Company’s achievement of value for money and management of probity in its operations and procurement activities.
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The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC’s) administration of the National Competitive Grants Program (NCGP).
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The objective of this audit was to assess whether the Commonwealth Scientific and Industrial Research Organisation (CSIRO) designed and is implementing its property investment strategy in a way that is delivering the intended benefits, and how any lessons learned are being reflected in a new strategy that is being developed.
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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.
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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.
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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.
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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.
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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.
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The audit objective was to assess whether the Department of Homes Affairs has appropriately managed the procurement of garrison support and welfare services for offshore processing centres in Nauru and PNG (Manus Island).
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers.
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The audit objective was to assess the effectiveness to date of the Department of Defence’s procurement and contract management of the Offshore Patrol Vessel program.
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The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.
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The acting Auditor-General responded on 27 June 2024 to correspondence from Senator Andrew Bragg dated 5 June 2024, requesting that the Auditor-General conduct an investigation to examine the contract for legal services between King & Wood Mallesons and the Department of Industry, Science and Resources regarding PSI Quantum.
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The Auditor-General received correspondence from Ms Rebekha Sharkie MP dated 3 April 2023, requesting that the Auditor-General conduct an investigation to examine the Community Batteries for Household Solar Program. The Auditor-General responded to the correspondence on 23 May 2023.
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The Auditor-General responded on 5 January 2021 to correspondence from Ms Kristy McBain MP dated 14 December 2020, requesting that the Auditor-General review the governance and outcomes of a 2019 tender process seeking leased office accommodation for the Department of Defence.
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The Auditor-General has responded to correspondence received from Senator Griff dated 11 April 2019, requesting that the Auditor-General provide as much detail as possible regarding the negotiation and awarding of contracts in the audit of the procurement of garrison support and welfare services.
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The Auditor-General responded on 31 August 2020 to correspondence from Mr Stephen Jones MP dated 5 August 2020, requesting that the Auditor-General review the integrity and performance of the Government’s early release scheme for superannuation, as established through the Coronavirus Economic Response Omnibus Package Act 2020.
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The Auditor-General responded on 20 December 2024 to correspondence from the Hon Dr Anne Aly MP dated 26 November 2024, requesting that the Auditor-General conduct an investigation to examine the administrative arrangements of the Inclusion Support Program (ISP).
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The acting Auditor-General responded on 29 February 2024 to correspondence from Hon. Catherine King MP dated 29 January 2024, requesting that the Auditor-General to conduct an assurance review of the Australian Maritime Safety Authority’s (AMSA) Aids to Navigation (AtoN) procurement.
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The Auditor-General responded on 14 February 2020 to correspondence from Senator Sarah Hanson-Young dated 20 January 2020, requesting that the Auditor-General investigate allegations concerning procurement of water entitlements in the Murray-Darling Basin.
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The Auditor-General responded on 19 November 2021 to correspondence from Ms Alicia Payne MP dated 5 November 2021, requesting that the Auditor-General clarify some points of concern about the potential audit of the Australian War Memorial expansion (Management of the Australian War Memorial's development project).
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This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2023. 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 243 Australian Government entities for the period ended 30 June 2023.
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The Auditor-General responded on 28 April 2025 to correspondence from Senator the Hon Anne Ruston dated 31 March 2025, requesting that the Auditor-General conduct an investigation to examine a grant awarded to the Gallipoli Turkish Cultural Foundation.
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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.
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The Auditor-General responded on 19 August 2020 to correspondence from the Hon Catherine King MP dated 28 July 2020, requesting that the Auditor-General conduct an investigation to examine the design and administration of the Regional Airlines Funding Assistance Program.
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The Auditor-General responded on 12 July 2019 to correspondence from Senator Mehreen Faruqi dated 3 July 2019, requesting that the Auditor-General conduct an investigation to examine the Live Exports Branch of the Department of Agriculture. The request for audit related to allegations of mismanagement and falsification of official records.
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The audit objective was to examine the effectiveness of the Department of Defence's administration of the Future Submarine Program to date.
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The objective of the audit was to assess whether appropriate steps were taken to protect the Commonwealth’s interests and obtain value for money in respect to the:
- approval of $1.5 billion in Commonwealth funding for stage one of the East West Link project, and the June 2014 payment of $500 million of this funding; and
- approval of $1.5 billion in Commonwealth funding for stage two of the East West Link project, and the June 2014 payment of $1 billion of this funding.
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The objective of this audit was to assess the effectiveness of Army’s workforce planning.
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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.
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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.
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The audit Administration of ABSTUDY and the audit Administration of Youth Allowance have been combined to table as one report titled Administration of ABSTUDY and Administration of Youth Allowance.
The objective of both audits was to assess the efficiency and effectiveness of the Department of Social Services’ and the Department of Human Services’ program administration.
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The audit objective was to assess the effectiveness of the Department of Defence’s arrangements to manage the security authorisation of its ICT systems.
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The objective of this audit was to assess whether the Australian Maritime Safety Authority is effectively managing the Search and Rescue Aircraft contract.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities in addressing Superannuation Guarantee non-compliance.
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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.
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The audit objective was to assess the effectiveness and efficiency of the Department of Human Services’ management of Smart Centres’ Centrelink telephone services.
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The audit objective was to assess the effectiveness of Defence’s management of the acquisition of medium and heavy vehicles, associated modules and trailers for the Australian Defence Force.
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The review assessed the effectiveness of the ANAO’s methodology for conducting audits of other Australian Government entity’s performance statements. See the review.
This page lists status updates about the ANAO's progress on recommendations contained in the review.
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The ABHI campaign is an information campaign, largely in cooperation with other states (excl Victoria) which promotes improved public health and reduced incidence of chronic disease. The campaign aims to update public perceptions on lifestyle choices and risk factors leading to obesity and resultant disease. It is anticipated that people will take positive action to be more active and modify their diet, leading to a reduction in instances of diseases.
Section 41 of the Auditor-General Act 1997 establishes the position of the Independent Auditor. The Independent Auditor report, Review of Cyber Security, was tabled in Parliament on 4 December 2017.
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The Performance Statements Audit Services Group (PSASG) volume of the ANAO Audit Manual applies to the performance statements audit activity performed by PSASG.
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The Auditor-General responded on 10 September 2021 to correspondence from Ms Madeleine King MP and Senator the Hon Kristina Keneally dated 26 August 2021, requesting that the Auditor-General conduct an investigation to examine the Beetaloo Cooperative Drilling Program because of probity concerns.
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The campaign's objectives are to raise awareness, among those for whom English is not a convenient language, of the harms and costs to young people, their families, communities and society associated with drinking to intoxication, to encourage young people and their parents to question the acceptability and impact of intoxicated behaviour, to highlight the influence that parental attitudes to alcohol misuse and adult behaviour and drinking to intoxication can have on others and provide referral and support information for those who recognise a need to seek help.
The objective of this audit was to assess whether appropriate steps were taken to protect the Commonwealth's interests and obtain value for money in respect to the $3.5 billion in Commonwealth funding committed to the NSW Government for the WestConnex project.
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The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.
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The objective of the audit was to assess the effectiveness of Department of Defence's procurement and implementation of the myClearance system to date.
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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.
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The objective of the audit was to assess whether the Department of Immigration and Border Protection (DIBP) had appropriately managed the procurement of garrison support and welfare services at offshore processing centres in Nauru and Papua New Guinea (Manus Island); and whether the processes adopted met the requirements of the Commonwealth Procurement Rules (CPRs) including consideration and achievement of value for money.
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The audit objective was to assess whether nbn co limited effectively administered the National Broadband Network Satellite Support Scheme.
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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.
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The Auditor-General responded on 18 November 2019 to correspondence from Mr Andrew Giles MP, requesting that the Auditor-General conduct an investigation to examine the effectiveness of the procurement to deliver a new global visa processing system.
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This report is the first in the series of reports for the 2020–21 financial year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2020–21 financial statements audits. This report examines 25 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 2019–20 Consolidated Financial Statements.
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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 complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2018. 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 2018.
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The Auditor-General responded on 26 April 2023 to correspondence from the Hon David Coleman MP dated 29 March 2023 and 12 April 2023, requesting that the Auditor-General conduct a full investigation into the design and administration of Round 6 of the Mobile Black Spot Program.
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The Auditor-General undertook a limited assurance review of the Department of Agriculture and Water Resources’ assessment of the performance of New South Wales under the National Partnership Agreement on Implementing Water Reform in the Murray-Darling Basin relevant to the protection and use of environmental water for the 2014–15 and 2015–16 financial years.
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This audit focuses on the NBA’s role in managing the nations blood supply, bearing in mind the NBA’s legislative responsibilities, national policy objectives and ongoing blood sector reforms.
The objective of this audit was to assess the effectiveness of the Department of Education, Skills and Employment’s arrangements in administering wage subsidies linked to employment programs.
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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.
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This report presents the results of the interim phase of the 2007-08 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses. The results of the final audits of these departments and agencies will be included in a second report to be tabled in the Parliament in December 2008 following completion of the financial statement audits of all entities for 2007-08.
The objective of the audit was to assess the effectiveness of the Australian Trade Commission’s administration of the Export Market Development Grants scheme, in providing incentives to small and medium Australian enterprises for the development of export markets.
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The objective of the audit was to assess the effectiveness of Medicare electronic claiming arrangements, including an assessment of the extent to which claiming and processing efficiencies for the Government, health professionals and Medicare customers have been achieved.
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The audit objectives were to examine the effectiveness of Defence’s management of the test and evaluation (T&E) aspects of its major capital equipment acquisition program; and to report on Defence’s progress in implementing T&E recommendations made in the Senate Foreign Affairs, Defence and Trade References Committee’s August 2012 report, Procurement procedures for Defence capital projects.
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The audit objective was to assess the effectiveness of the Department of Education’s design and governance of the Child Care Package.
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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.
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The audit objective was to assess whether the Department of Industry, Innovation and Science has effectively and efficiently administered the collection of North West Shelf royalty revenues.
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The audit objective was to examine the effectiveness to date of the Department of Defence’s administration of the Enterprise Resource Planning (ERP) program, with a focus on ERP Tranche 1 activities.
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The objective of this audit was to assess whether selected regulatory entities effectively apply the cost recovery principles of the Australian Government’s cost recovery framework. The selected regulatory entities were the Department of Agriculture and Water Resources, the Australian Maritime Safety Authority, and the Department of Health (Therapeutic Goods Administration).
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The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the Indigenous Legal Assistance Programme.
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This Emissions Reduction Plan describes the priorities and actions the Australian National Audit Office is taking to reduce operational emissions and contribute to the APS Net Zero 2030 target.
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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.
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The objective of the audit was to assess whether the Department of Education and Training established the Apprenticeship Training – alternative delivery pilots program in accordance with the Commonwealth Grants and Rules Guidelines.
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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.
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The objective of the audit was to assess the effectiveness of Airservices’ contract management for the OneSKY program.
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The objective of this audit was to assess the effectiveness of the Department of Home Affairs’ regulation of migration agents.
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The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s administration of the Renewable Energy Target scheme.
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The audit objective was to examine whether the Department of Defence has effective and efficient sustainment arrangements for the Royal Australian Navy’s fleet of eight ANZAC class frigates.
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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.
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The objective of the audit was to assess the effectiveness and value for money of Defence’s acquisition of light protected vehicles, under Defence project Land 121 Phase 4.
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The objective of the audit was to assess the effectiveness of Industry Innovation and Science Australia's, the Department of Industry, Science, Energy and Resources', and the Australian Taxation Office's administration of the Research and Development Tax Incentive program.
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The audit objective was to assess the effectiveness of the Australian Federal Police's management of its use of force regime.
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The objective of this audit was to examine the effectiveness of the Australian Federal Police in managing employee mental health.
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The objective of the audit was to assess whether the Department of the Prime Minister and Cabinet effectively manages the Regional Network.
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The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.
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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.
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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.
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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.
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The Auditor-General is responsible for managing the ANAO within the arrangements of the broader Australian Public Service. These obligations are met by being transparent and reporting on the ANAO activities and operations.
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The objective of the audit was to assess the effectiveness and value for money to date of the Department of Defence’s acquisition of combat reconnaissance vehicles under project Land 400 Phase 2.
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The objective of the audit was to assess the effectiveness of the Department of Human Services’ implementation of myGov as at November 2016.
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The audit objective was to assess the effectiveness of the Attorney-General’s Department’s design of the Data Retention Industry Grants program, including performance monitoring, reporting, evaluation and assurance arrangements.
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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.
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The objective of the audit was to assess the effectiveness of the transition of the Remote Jobs and Communities Programme to the Community Development Programme, including whether the Community Development Programme is well designed and administered effectively and efficiently.
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The objective of this audit was to assess the effectiveness of the administration of grants for the Try, Test and Learn Fund transition projects.
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The objective of this audit was to assess the effectiveness of the selected entities’ implementation of arrangements for managing cyber security incidents in accordance with the Protective Security Policy Framework (PSPF) and relevant ASD Cyber Security Guidelines.
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The objective of this audit was to assess the effectiveness of Services Australia's management of social security and welfare debt.
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