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 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.

The objective of this audit was to assess the effectiveness of the design of the Growing Regions Program.

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

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

The objective of 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.

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

The objective of this audit was to examine the effectiveness of the design and implementation of the Department of the Prime Minister and Cabinet’s (PM&C’s) evaluation framework for the Indigenous Advancement Strategy (IAS), in achieving its purpose to ensure that evaluation is high quality, ethical, inclusive and focused on improving outcomes for Indigenous Australians.

The audit objective was to assess whether the Australian Government has established an appropriate framework for responding to crises.

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.

An Audit Committee Chairs Forum was held on Friday 5 December 2025. The text on this page is the communique from the forum.

The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.

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

The audit objective was to assess whether the Department of Home Affairs is effectively managing the Civil Maritime Surveillance Services contract.

The objective of this audit was to assess the effectiveness of Defence’s design and implementation of arrangements to select a preferred Strategic Partner for the Future Submarines Program.

The objective of this audit was to assess whether the Australian Maritime Safety Authority is effectively managing the Search and Rescue Aircraft contract.

The audit objective was to determine whether selected grant programs are being administered efficiently by the Australia Council in relation to suitable comparators. The selected grant programs are collectively known as the Australia Council Grants Program.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.

The audit objective was to assess the effectiveness of the department’s strategic procurement of water entitlements to meet the Bridging the Gap target under the Basin Plan.

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.

The objective of the audit was to assess the effectiveness of the Department of Infrastructure and Regional Development’s design and implementation of the first funding round of the Bridges Renewal Programme.

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 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.

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).

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.

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

The audit objective was to assess the effectiveness of the management of the Australian Public Service (APS) workforce in implementing the Australian Government’s COVID-19 priorities.

The objective of the audit was to assess how effectively and efficiently the Australian Taxation Office managed contact centres as part of its overall service delivery.

The objective of the audit was to assess the compliance by selected Australian Public Service entities with legislation and other relevant requirements relating to staff leave.

Audit Practice: Auditing Regulatory Activities is intended for senior management and those responsible for managing internal audit within Australian Government entities that have a regulatory function.

The audit objective was to assess the effectiveness of the framework in place to have a regulatory Ministerial Statement of Expectations and a responding Statement of Intent in place.

This edition is intended for officials within government entities responsible for governance, internal audit or a government activity that may be the subject of an ANAO performance audit. The purpose of Insights: Audit Practice is to explain ANAO methodologies to help entities prepare for an ANAO audit.

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

The 2025–27 version of this publication is available here.

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.

The objective of the audit was to assess the effectiveness and value for money of Defence’s acquisition of a Battle Management System and a Tactical Communications Network through Land 200 Tranche 2 Work Packages B–D.

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

An Audit Committee Chairs Forum was held on Friday, 9 July 2021. It was both an in-person and virtual event. 

The text on this page is the communique from the forum. 

The Auditor-General wrote to the Minister for Finance on 21 June 2024 to advise of the outcomes of the 2023–24 annual performance statements audit program, and a proposal for expanding the program of audits in 2024–25 and the following two financial years. The Minister for Finance responded on 2 July 2024 supporting the proposal. The Minister for Finance's full response is provided below.

The objective of the audit was to assess the effectiveness of the planning and implementation of the COVID-19 vaccine rollout.

The audit objective was to assess the effectiveness of the management of underperformance in the Australian Public Service (APS) and identify opportunities for improvement.

The objective of the audit was to assess the effectiveness of Australian Financial Security Authority’s (AFSA) management of conflicts of interest.

The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.

The objective of the audit was to assess the effectiveness of the management of community intelligence by the Tax Office.

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

The objective of the audit was to assess 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.

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

The objective of the audit was to assess the effectiveness to date of the Department of Defence's (Defence) planning for the mobilisation of its continuous shipbuilding programs in Australia.

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.

An Audit Committee Chairs Forum was held on Friday, 3 December 2021. It was both an in-person and virtual event.

The text on this page is the communique from the forum.

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

The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.

The Auditor-General responded on 2 May 2022 to correspondence from Senator Rex Patrick dated 5 April 2022, requesting that the Auditor-General conduct an investigation to examine the process in making statutory and other senior appointments across the whole government over the six months preceding the application of caretaker conventions prior to the 2022 Federal election. 

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 ANAO Corporate Plan 2025–26 updates the previous corporate plan and outlines how we intend to deliver against our purpose over the next four years (2025–26 to 2028–29). The corporate plan is the ANAO’s primary planning document — it outlines our purpose; our strategic priorities; our operating context; and the priorities, activities and performance measures by which we will be held to account.

The objective of the audit was to assess whether the Department of Health effectively procured services to operate a National Cancer Screening Register.

The Commonwealth Parliament regulates Australian Government entities through the Public Governance, Performance and Accountability Act  — the PGPA Act. The Act establishes a system of governance, performance and accountability for resources managed by entities. This edition of audit insights looks at recent ANAO audit activity reviewing entities implementation of key components of the PGPA: risk management, corporate planning and performance statements.

The objective of the audit was to assess the effectiveness of selected Commonwealth entities’ management of Senior Executive Service conflict of interest requirements.

The audit objective was to assess the effectiveness of the Department of Defence's management of the disposal of specialist military equipment.

The objective of this audit was to assess the effectiveness of the design and award of funding for Round 6 of the Mobile Black Spot Program.

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.

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.

The objective of the Liquids Aerosols and Gels (LAGS) Trials is to assess the capability of various screening technologies to detect explosives in LAGs, with the ultimate objective of providing information to the Australian Government on the effectiveness and efficiency of the screening technology (in aviation security). The proposed public awareness strategy aims to raise awareness of the Trials amongst the travelling public, encourage their participation, and inform them of their rights and obligations during the Trials.

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

The Auditor-General responded on 18 March 2019 to correspondence from the Hon. Shayne Neumann MP dated 19 February 2019 and 14 March 2019.  The Auditor-General further responded on 1 April 2019. The correspondence from Mr Neumann requested that the Auditor-General conduct an audit into the circumstances surrounding the Department of Home Affairs' procurement of garrison support and welfare services in Papua New Guinea. 

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 objectives of the campaign are to increase knowledge and awareness, among people for whom English is not a convenient language, of the Education Tax Refund, the need to keep receipts, eligibility requirements, and how to claim the refund, with the overall objective of encouraging eligible Australians to make a claim for a rebate.

This phase of the campaign (phase two) is designed to communicate information and raise awareness about the First Home Owners Boost amongst potential first home buyers for whom English is not a convenient language.

The Economic Security Strategy (ESS) campaign is intended to inform the community of aspects of the Australian Government's response to the global financial crisis. This component of the campaign is designed to raise awareness, among those for whom English is not a convenient language, of the financial assistance available, in the form of lump sum payments, and of access and eligibility requirements.

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. This component of the campaign takes a culturally relevant approach and includes advertising content and messages delivered through Indigenous media channels.

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.

The audit objective was to assess whether the Department of Defence's (Defence's) arrangements for the operation and maintenance of the Mulwala and Benalla facilities beyond June 2020 were established through appropriate processes and in accordance with the Commonwealth Procurement Rules (CPRs).

The objective of 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 objective of the audit was to assess whether Services Australia had effectively managed risks related to the rapid preparation for and delivery of COVID-19 economic response measures.

The Auditor-General responded on Thursday 13 July 2023 to correspondence from Senator Jacqui Lambie dated 16 June 2023, requesting that the Auditor-General consider an audit of the Inspector-General of the Australian Defence Force. The Auditor-General provided a follow-up response to Senator Lambie on 4 October 2023.

The Auditor-General received further correspondence from Senator Lambie on 6 October 2023 and 3 November 2023. The Auditor-General provided a follow-up response to Senator Lambie on 15 November 2023.

The Auditor-General received further follow-up correspondence from Senator Lambie on 18 October 2024. The Auditor-General provided a follow-up response to Senator Lambie on 31 October 2024.

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.

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

The objective of the audit was to examine the effectiveness of spectrum reallocation to support the deployment of 5G services.

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.

The Australian National Audit Office, in partnership with the Australian Capital Territory Audit Office hosted the 12^th Meeting of the Pacific Association of Supreme Audit Institution’s (PASAI) Regional Working Group on Environmental Auditing. The meeting was held from 17-19 September 2024 in Canberra, Australia.

Effective, engaging and accessible communication remains an ongoing focus for the Australian National Audit Office (ANAO), given the important role that we play in providing assurance to the Parliament of Australia, and improving public sector administration.

In this edition of audit insights we discuss our external communication and engagement activities including website email subscriptions, our draft annual audit work program, contribute to an audit, our transparency and accountability initiatives, and social media.

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

The objective of this audit was to assess the effectiveness of the Department of Communications and the Arts’ assessment and selection of base stations for funding under the first round of the Mobile Black Spot Programme.

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.

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.

The Auditor-General responded on 17 April 2025 to correspondence from Senator the Hon Michaelia Cash dated 21 March 2025, requesting that the Auditor-General conduct an investigation to examine the Incolink grant. 

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.

The Digital Switchover campaign aims to provide all Australians with a smooth transition from analogue to digital television by 31 December 2013. The first phase of this campaign aims to raise awareness and provide general information to people about the Digital Switchover. This phase includes the introduction of a labelling scheme, to identify whether TVs are digital ready or require a set top box.

The campaign's objectives are to encourage people, for whom English is not a convenient language, to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.

This first e-newsletter of the Commonwealth Auditors General Group was produced by Sir Amyas Morse, UK Comptroller and Auditor General as guest editor, along with the editorial team of the Auditors General of Australia, Fiji, Jamaica and Tanzania. Cybersecurity is the theme for this newsletter, with articles from the Supreme Audit Institutions (SAIs) of Australia, Malta and the UK.

One of the main purposes of the e-newsletter is to share experiences and establish a dialogue based on the discussions that were started at the 23rd Conference of Commonwealth Auditors General in Delhi. For this edition the conversation is around ‘leveraging technology in public audit’, and it draws on international peers experiences and learnings from conducting cybersecurity audits.

The objective of the audit was to assess whether the award of funding under the Building Better Regions Fund was effective as well as being consistent with the Commonwealth Grant Rules and Guidelines.

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.

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

Information on legislation that governs the work of the Auditor-General and the Australian National Audit Office (ANAO).

The objective of the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.

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.

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.

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

This edition of Audit Lessons is targeted at those responsible for administering or overseeing grants programs. The aim of Audit Lessons is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons.

The 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 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.

The purpose of this campaign is to inform people of the Child Care Tax Rebate.

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.

The Auditor-General responded on 26 April 2019 to correspondence from Dr Kerryn Phelps AM, MP and co-signatories dated 10 April 2019, requesting that the Auditor-General conduct an investigation to examine campaign advertising. 

The Auditor-General responded on 18 May 2018 to correspondence from Senator Whish-Wilson dated 24 April 2018, requesting that the Auditor-General conduct an audit of the implementation of declaration of interest and conflict of interest policies by the Australian Securities and Investments Commission (ASIC).

This campaign aims to attract the right people to sustain and enhance Defence capability by generating enough enquiries to successfully meet Australian Defence Force's recruitment target. The commercials advertise a variety of specific Army positions and have been developed to enhance and support the current suite of Army commercials.

The campaign's objectives are to raise awareness 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 the audit was to assess the effectiveness of the management of conflicts of interest by Aboriginal Hostels Limited (AHL), Aboriginal Investment NT and Outback Stores.

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

The 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 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.

Audit Lessons — Management of Corporate Credit Cards is intended for officials working in financial management or governance roles with responsibility for the management of corporate credit cards.

The objective of the audit was to assess the effectiveness of the implementation and award of funding for Round 1 of the Growing Regions Program.

The Auditor-General responded on 10 September 2021 to correspondence from Mr Adam Bandt MP dated 25 August 2021, requesting that the Auditor-General conduct an investigation into the management of the Beetaloo Cooperative Drilling Program. 

The audit objective was to assess the effectiveness of the management of international travel restrictions during the COVID-19 pandemic.

The Auditor-General wrote to the Minister for Finance on 26 June 2023 to advise of the outcomes of the 2022–23 annual performance statements audit program, and a proposal for expanding the program of audits in 2023–24 and the following two financial years. The Minister for Finance responded on 18 July 2023 supporting the proposal. The Minister for Finance's full response is provided below.

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.

The campaign's objectives are to encourage people, for whom English is not a convenient language, to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.

The campaign's objectives are to encourage people to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.

The campaign is a community awareness campaign designed to raise awareness of Australia's quarantine laws and of the particular risks of bringing foreign items into Australia.