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 this audit was to assess the effectiveness of the Australian Energy Regulator’s regulation of energy markets.
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The audit objective was to assess the effectiveness of the Department of Social Services’ arrangements for managing Disability Employment Services provider agreements.
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The objective of this audit was to assess the effectiveness of the Department of Defence's planning and administrative arrangements to support the provision of emergency Defence Assistance to the Civil Community (DACC).
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The ANAO first examined asset management in the general government sector in 1995. The outcome of that review was presented in Audit Report No. 27, 1995-96, Asset Management. The primary objectives of the current review were to:
- ascertain the degree of acceptance of the previous audit recommendations;
- establish the extent to which organisations were managing their assets in accordance with the asset management principles espoused in the Asset Management Handbook; and
- examine any central coordination initiatives in asset management.
Meeting these objectives permits the ANAO to express an updated opinion on the state of asset management in the general government sector other than for specialised military equipment.
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.
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The audit objective was to examine the selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines (2011 Guidelines), and the overall administration of the fraud control framework by the Attorney-General’s Department.
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
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The audit assessed whether the Streamlining Government Grants Administration Program improved the effective and efficient delivery of grants administration.
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The objective of this audit was to assess the effectiveness of the Australian Criminal Intelligence Commission’s administration of the Biometric Identification Service project.
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The objective of the audit was to assess the effectiveness of the Australian Government’s personnel security arrangements for mitigating insider threats.
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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.
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The objective of this audit was to examine the Department of Foreign Affairs and Trade’s (DFAT’s) achievement of value for money objectives in the delivery of Official Development Assistance (aid) through facility arrangements.
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The objective of this audit was to assess the effectiveness of the design and establishment of the Regional Investment Corporation.
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The audit's objective was to assess, and report to Parliament on, the ATO's administration of petroleum excise collections. The audit examined whether the ATO had implemented effectively administrative arrangements for the collection of petroleum excise since the transfer of the function from Customs in 1999. Areas that were examined relating to administration of petroleum excise were:
- governance arrangements;
- licensing arrangements;
- compliance management;
- investigations; and
- revenue management.
The audit also reviewed the role of Customs in performing functions directly related to petroleum excise collections and key elements of the management relationship between the ATO and Customs in this area.
The objective of this audit was to examine the effectiveness of selected non-corporate Commonwealth entities' arrangements for managing cyber security risks within their procurements and specific contracted providers under the Protective Security Policy Framework (PSPF).
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The audit objective was to assess the effectiveness of the Department of Home Affairs’ administration and regulation of critical infrastructure protection policy.
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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.
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The Australian National Audit Office Enterprise Agreement 2024–2027 was approved by the Fair Work Commission (FWC) on 22 March 2024 and operates from 29 March 2024. The agreement will nominally expire on 28 February 2027. The signatories page of this agreement is available on the FWC website.
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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 examine the effectiveness of the Australian Electoral Commission’s management of financial disclosures required under Part XX of the Commonwealth Electoral Act 1918, including the extent to which the AEC is achieving accurate and complete financial disclosures.
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The objective of this audit was to assess the effectiveness of NBN Co’s service continuity operations relating to the migration of telecommunication services to the National Broadband Network (NBN).
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The objective of this audit was to assess whether the Productivity Commission is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.
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The objective of the audit was to assess whether Defence Housing Australia administers its functions efficiently and effectively, and in accordance with the Government Business Enterprise guidelines.
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The objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives.
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The objective of the audit was to assess whether select Australian Government entities are effectively managing and controlling the use of Commonwealth credit and other transaction cards for official purposes in accordance with legislative and policy requirements.
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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 the audit was to assess the effectiveness of the Australian Fisheries Management Authority’s management of Commonwealth fisheries.
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The objective of this audit was to assess the effectiveness of the Efficiency through Contestability Programme in supporting entities to improve the efficient delivery of government functions.
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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 objectives of the audit were to examine the Australian Bureau of Statistics' management of the procedures and processes associated with the planning and operational aspects of the 1996 Census to ascertain: whether the results of the 1991 Census evaluations were used to improve the 1996 Census; whether the Census could be undertaken more efficiently while still yielding data of the required quality; and how privacy concerns were being satisfied by the processes employed. The scope of the audit was limited to reporting on the efficiency and effectiveness of the management by the ABS of the development, collection and initiation of the processing phases of the 1996 Census. The ANAO conducted an assessment of the procedures and processes used in the 1996 Census against the ABS performance indicators and by an examination of ABS documentation. The audit did not seek to review the ABS statistical methodology.
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.
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The objective of this audit was to assess the effectiveness of the Department of Education and Training’s design and implementation of the Vocational Education and Training (VET) Student Loans program.
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The objective of this audit was to examine whether the Department of Infrastructure, Transport, Regional Development and Communications exercised appropriate due diligence in its acquisition of the ‘Leppington Triangle’ land for the future development of the Western Sydney Airport.
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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.
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The objective of this audit was to examine the effectiveness of bilateral agreement arrangements between Services Australia and other entities.
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The Acting Auditor-General responded on 23 February 2023 to correspondence from Hon Mark Dreyfus KC, MP dated 3 February 2023, requesting that the Auditor-General undertake a performance audit of the Expensive Commonwealth Criminal Cases Fund.
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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.
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The objective of this audit was to assess whether the award of funding under the Disaster Ready Fund was effective and consistent with the published guidelines.
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The objective of this audit was to assess the effectiveness to date of the implementation of the Tourism 2020 strategy by the Australian Trade and Investment Commission (Austrade) and Tourism Australia.
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The Auditor-General responded on 11 December 2020 to correspondence from the Hon Richard Marles MP dated 16 November 2020, requesting that the Auditor-General conduct an investigation to examine the Future Submarine and Future Frigate programs.
The Auditor-General provided a follow-up response to Mr Marles on 19 March 2021.
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The objective of the audit was to assess the effectiveness of the Phoenix Taskforce to combat illegal phoenix activities.
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The audit objective was to assess the effectiveness of Health's implementation of the Diagnostic Imaging Review Reform Package, some three years into the five year reform period.
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The objective of the audit was to assess whether the award of funding under the Community Sport Infrastructure Grant Program was informed by an appropriate assessment process and sound advice.
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The objective of this audit was to examine whether the Humanitarian Settlement Program (HSP) is being delivered effectively.
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The objective of this audit was to examine whether the Australian Postal Corporation (Australia Post) is meetings its Community Service and International obligations efficiently and the effectiveness of Commonwealth shareholders in monitoring value for money.
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The objective of this audit was to assess the effectiveness of the Department of Finance’s administration of the Parliamentary Expenses Management System project.
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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 objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.
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The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.
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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 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.
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The ANAO’s primary relationship is with the Australian Parliament, particularly the Joint Committee of Public Accounts and Audit (JCPAA).
The ANAO also has an important relationship with the accountable authorities of Commonwealth entities, who have primary responsibility for and control over public sector entities’ operations. This relationship is supported by the ongoing engagement undertaken with officials of audited entities and audit committees.
Further, the ANAO invests in a number of relationships to support its ability to be a learning organisation through the two-way exchange and sharing of information and practices, and to support other nations through peer-to-peer institutional capacity development. These relationships include the Australasian auditing community as a member of the Australasian Council of Auditors-General (ACAG). The ANAO also has close links with the international and regional auditing community through the International Organisation of Supreme Audit Institutions (INTOSAI) and its regional working groups, and contributes to the delivery of the Australian Government’s aid program in the Indo-Pacific region. The ANAO values its relationships with the Australian Accounting Standards Board (AASB) and the Auditing and Assurance Standards Board (AUASB), in their roles of setting and maintaining professional and ethical standards for the accounting and auditing professions, which underpin the delivery of quality audit services.
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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.
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The audit objective was to assess whether the Australian Government has established an appropriate framework for responding to crises.
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The audit objective was to examine whether the Department of Defence implemented a selection of agreed parliamentary committee recommendations and ANAO performance audit recommendations.
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The objective of the audit was to assess the effectiveness of the arrangements established by the Australian Antarctic Division (AAD), a division of the Department of the Environment, to support Australia’s Antarctic Program.
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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.
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The audit objective was to assess the effectiveness of the (former) Department of Industry’s administration of the Australian Apprenticeships Incentives Program.
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The audit objective was to assess the effectiveness of the Department of Health’s administration of the Medical Specialist Training Program.
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The objective was to assess the effectiveness of Australian Securities and Investments Commission’s regulation of registered company auditors.
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The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.
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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.
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The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.
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The objective of the audit was to assess the effectiveness of the Australian Securities and Investments Commission’s administration of enforceable undertakings.
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The objective of the audit was to examine the effectiveness of Industry’s administration of the Ethanol Production Grants Program, including relevant advice on policy development.
The audit objective was to assess the effectiveness of the National Blood Authority’s management of the manufacture and supply of domestic fractionated blood plasma products.
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The audit objective was to assess whether the Attorney-General’s Department’s conduct of the procurements relating to two of the new child sexual abuse-related national services employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules (CPRs).
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The audit objective was to assess the departments of Health and Human Services’ administration, including oversight and monitoring arrangements, for the Indemnity Insurance Fund.
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The Australian National Audit Office (ANAO) is hosting the 21st Pacific Association of Supreme Audit Institutions (PASAI) Congress 28–30 August 2018.
The objective of the audit was to assess the effectiveness of the award of funding under the first round of the Safer Streets programme.
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The objective of the audit was to assess whether the Department of Health effectively procured services to operate a National Cancer Screening Register.
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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.
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The objective of the audit was to assess the effectiveness of the Australian Competition and Consumer Commission in managing compliance with fair trading obligations.
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The audit objective was to examine whether Airservices Australia has effective procurement arrangements in place, with a particular emphasis on whether consultancy contracts entered into with International Centre for Complex Project Management (ICCPM) in association with the OneSKY Australia project were effectively administered.
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The objective of this audit was to assess the effectiveness of grant program management by the Australian Renewable Energy Agency (ARENA).
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The objective of the audit was to assess the effectiveness of the Australian Communications and Media Authority’s regulation of unsolicited communications.
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The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.
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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 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 the audit was to assess whether the management of funding under the Settlement Engagement and Transition Support program was effective in achieving the program objectives and consistent with the Commonwealth Grant Rules and Principles.
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The objective of this audit was to assess whether the design and administration of the Adult Migrant English Program was effective.
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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.
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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 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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The audit objective was to assess the effectiveness of the Department of Communications and the Arts’ contract management of selected telephone universal service obligations.
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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.
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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.
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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.
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The objective of the audit was to assess the effectiveness of the administration of procurement initiatives to support opportunities for Indigenous Australians.
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The audit objective was to assess the effectiveness of the administration of Aboriginal and Torres Strait Islander participation targets in intergovernmental funding agreements in achieving policy objectives.
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The audit objective was to assess the effectiveness of the Department of Social Services’ and Services Australia’s administration of the age pension.
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The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.
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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 audit objective was to assess whether the Department of Defence's (Defence's) arrangements for the operation and maintenance of the Mulwala and Benalla facilities beyond June 2020 were established through appropriate processes and in accordance with the Commonwealth Procurement Rules (CPRs).
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The objective of the audit was to assess the effectiveness of the design and conduct of the third and fourth funding rounds of the Regional Development Australia Fund.
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The Department of Immigration and Multicultural Affairs (DIMA), administers the Commonwealth's settlement programs, which seek to assist migrants and refugees to participate in Australian society. Provision of English language training to newly arrived migrants and refugees has been a long standing and significant part of this settlement support, with some 1.5 million new arrivals assisted in this way since 1948. The objective of the audit was to examine DIMA's management of the Adult Migrant English Program Contracts, focusing on performance outcomes; strategic contract management and coordination; program expenditure, with emphasis on contract funding arrangements; and whether contract monitoring and performance information adequately support effective program management. The ANAO made six audit recommendations aimed at improving program performance management and reporting; strategic management and coordination; management of financial risks; and monitoring of contractor performance, which were all accepted by DIMA.
The audit objective was to assess the effectiveness of the management of human biosecurity for international air travellers during the COVID-19 pandemic.
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The audit objective is to assess the effectiveness of the Department of Defence's management of the Mulwala Redevelopment Project.
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The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s management of Australian aid to Vanuatu.
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The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.
Any queries about risk management in the ANAO should be directed to the Senior Director Governance, Corporate Management Group, through our contact page.
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 the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s (DIBP) management of compliance with visa conditions. To form a conclusion against this objective, the ANAO assessed whether DIBP:
- effectively manages risk and intelligence related to visa holders’ non-compliance with their visa conditions;
- promotes voluntary compliance through targeted campaigns and services that are appropriate and accessible to the community;
- conducts onshore compliance activities that are effective and appropriately targeted; and
- has effective administrative arrangements to support visa holders’ compliance with their visa conditions.
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The objective of this audit was to assess the effectiveness of Finance’s administration of travel entitlements provided to Parliamentarians.
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The objective of this audit was to examine the effectiveness of the Department of Social Services’ administration of NRAS allocations; processing of market rent valuations, statements of compliance and incentive payments; and the supporting business systems and processes.
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The objective of the audit was to examine the efficiency of the processing of applications for citizenship by conferral by the Department of Home Affairs.
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The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s identity verification arrangements for applicants in the Citizenship Program.
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Response completed as a limited scope assurance review.
The Auditor-General responded on 26 April 2016 to correspondence from Mr Pat Conroy MP on 16 February 2016 regarding the government advertising campaign Welcome to the Ideas Boom.
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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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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 Defence’s planning, budgeting and implementation of an electronic health records solution for Defence personnel.
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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 assess the effectiveness of the Australian Taxation Office's processes for estimating and monitoring the costs, savings and benefits associated with the Reinventing the ATO program.
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The ANAO, provided a country paper to the 8th ASOSAI Symposium held virtually on 8 September 2021. The paper was titled Responding to disaster and pandemic issues.
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The ANAO Corporate Plan 2019–20 is the ANAO’s key strategic planning document. It guides our operating environment and sets out how we will deliver on our purpose. This Quality Assurance Framework and Plan complements the Corporate Plan. It describes the ANAO Quality Assurance Framework and reflects the ANAO’s quality assurance strategy and deliverables for the coming year.
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The objective of the audit was to assess the effectiveness of the Department of the Environment’s administration of the Biodiversity Fund program.
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The objective of this audit was to assess the effectiveness of Geoscience Australia’s 2020 to 2022 procurement of the Southern Positioning Augmentation Network (SouthPAN).
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The objective of the audit was to assess the Department of Agriculture, Water and the Environment’s effectiveness in responding to non-compliance with plant and animal biosecurity requirements.
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The objective of this audit was to assess the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals within the Great Barrier Reef Marine Park.
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The Auditor-General responded on 1 August 2013 to correspondence from Senator Nick Xenophon of 22 July 2013 on the By boat, no visa advertising campaign.
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The objective of the audit was to examine the effectiveness of the integration of the Department of Immigration and Border Protection (DIBP) and the Australian Customs and Border Protection Service.
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