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

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

The shared content volume of the ANAO Audit Manual applies to all assurance activity performed by the ANAO, including financial statements and performance auditing. The shared volume addresses key matters affecting compliance with the Auditor-General Act 1997 and other aspects of the ANAO’s legislative framework. It sets out the main requirements of the ANAO’s overall system of quality control in accordance with ASQC1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements.

The objective of this audit was to assess whether the Civil Aviation Safety Authority (CASA) has implemented effective arrangements for the planning and conduct of surveillance activities.

The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.

The objective of the audit was to examine the effectiveness of the Department of Social Services' administration of the Cashless Debit Card program, including implementation of the recommendations made in Auditor-General Report No.1 2018–19, The Implementation and Performance of the Cashless Debit Card Trial.

The objective of the audit was to assess whether the Department of Infrastructure, Transport, Regional Development, Communications and the Arts’ management of service delivery arrangements for the external territories was effective.

The objective of the audit was to examine the extent to which the Department of Human Services (Human Services) has implemented the recommendations made by the Australian National Audit Office (ANAO) in Auditor-General Report No. 37 of 2014–15 Management of Smart Centres’ Centrelink Telephone Services; as well as Human Services’ performance against call wait time and call blocking metrics.

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

The audit objective was to examine the efficiency of the Office of the Commonwealth Director of Public Prosecutions' (CDPP's) case management.

The objective of this audit was to assess the effectiveness of the Australian Office of Financial Management’s (AOFM) management of the Australian Government’s debt.

The objective of this audit was to assess the efficiency and effectiveness of the Independent Parliamentary Expenses Authority’s administration of parliamentary expenses.

The objective of the audit was to examine the effectiveness of the procurement and contract management of onshore manufacturing capability to secure supply of antivenoms and vaccines.

The ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The framework serves to assist in ethical decision-making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General publishes the ANAO Integrity Framework and annual Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

The ANAO regards integrity as a core value of the organisation — critical in sustaining the confidence of Parliament, strengthening public trust in government and delivering quality audit products. Maintaining strong institutional integrity is critical to the operations and reputation of the ANAO.

The ANAO Integrity Framework provides an overarching structure to the integrity control system, supporting our institution’s integrity. The framework serves to assist in ethical decision-making and risk, fraud and misconduct management.

Beyond its control system, the ANAO maintains an enduring focus on promoting integrity as a value that is embedded in our work and culture. The ANAO recognises that integrity demands quality not only in our products but also in the behaviours of our people.

The ANAO Integrity Advisor supports the effective and ongoing application of the Integrity Framework by providing advice to staff regarding integrity matters. The Integrity Advisor is responsible for increasing integrity awareness across the organisation and for reporting annually to the ANAO Executive Board of Management on actions taken under the Framework. The Auditor-General publishes the ANAO Integrity Framework and annual Integrity Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

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

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.

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.

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.

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.

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

The objective of this audit was to assess whether the Department of Home Affairs’ procurement process for the Permissions Capability employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules.

The objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs' (DVA's) planning and management of the Veteran Centric Reform (VCR) program.

The audit objective was to examine whether the Department of Defence provides an efficient and effective security vetting service for Australian Government entities through the Australian Government Security Vetting Agency.

The objective of this audit was to assess the effectiveness of Defence’s administration of allowances and entitlements paid to its Australian Public Service (APS) employees.

The ANAO’s performance audit program is one of the main assurance functions of the Auditor-General. The purpose of this information report was to provide analysis of 2023–24 performance audits.

The objective of this audit was to assess the effectiveness of the Department of Education’s design and implementation of programs and initiatives to improve the access and participation of regional and remote students to higher education.

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 this audit was to assess the effectiveness of the Australian Research Council’s (ARC) management of corporate credit cards.

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

The objective of the audit was to assess the effectiveness of the Australian Broadcasting Corporation’s (ABC’s) management of complaints.

Grant Hehir, Auditor-General for Australia, attended the Institute of Internal Auditors-Australia ‘Public Sector Internal Audit Conference’ on 31 July 2018, and presented an opening keynote session titled Strategic governance of risk: Lessons learnt from public sector audit. The accompanying paper to the speech, which was delivered against a conference theme of ‘internal auditor as a trusted advisor’, is available here.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

The audit objective was to assess the effectiveness of the Department of Human Services' administration of the Financial Information Service.

The objective of this audit was to assess whether Human Services has an effective high-level compliance strategy for administered payments made under the Centrelink and Medicare programs. 

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

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

The objective of the audit was to assess whether Services Australia has effective arrangements to comply with domestic and international travel requirements.

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 Department of Veterans' Affairs and Department of Defence's administration of rehabilitation services under the Military Rehabilitation and Compensation Act 2004.

The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC’s) administration of the National Competitive Grants Program (NCGP).

The Audit Committee Chairs Forum is a joint initiative of the Department of Finance and the ANAO and includes the general government and non-general government sector Audit Committee Chairs. This communique covers the outcomes of the discussion at the forum on 7 June 2017 including updates from the Auditor-General and the ANAO, and from the Department of Finance.

The audit objective was to assess the Australian Taxation Office’s effectiveness in managing complaints.

The objective of this audit was to assess the effectiveness of the Department of Finance’s administration of the Parliamentary Expenses Management System project.

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.

The objective of the audit was to assess the effectiveness of the Clean Energy Regulator’s crediting and selection of carbon abatement to purchase under the Emissions Reduction Fund.

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

The Auditor-General is assisted by the Australian National Audit Office (ANAO) in delivering against the mandate established by the Auditor-General Act 1997. Under the Act, the ANAO consists of the Auditor-General and staff.

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

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.

The objective of the audit was to assess the effectiveness of the administration of the Defence Home Ownership Assistance Scheme by the Department of Defence and the Department of Veterans’ Affairs.

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

The 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 this audit was to assess the effectiveness of the Australian Reinsurance Pool Corporation’s (ARPC) management of the Terrorism Reinsurance Scheme.

The audit objective was to assess the effectiveness of the Department of Human Services’ administration of the Assistance for Isolated Children Scheme.

The audit objective was to assess the effectiveness of the Department of Health’s administration of the Medical Specialist Training Program.

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

The objective of the audit was to assess the effectiveness of Services Australia’s management of the privacy of client information.

The objective of the audit was to assess the effectiveness of the Australian Communications and Media Authority’s regulation of unsolicited communications.

The objective of the audit was to examine whether selected entities implemented agreed ANAO performance audit, the Joint Committee of Public Accounts and Audit, and other parliamentary committee recommendations.

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 audit objective was to assess whether the Department of the Prime Minister and Cabinet has effectively established and implemented the Indigenous Advancement Strategy to achieve the outcomes desired by government.

Please note: Aboriginal and Torres Strait Islander people should be aware that this website may contain images of deceased people.

The audit objective was to examine the effectiveness of Defence’s sustainment arrangements for Navy’s Canberra class fleet of amphibious assault ships (or LHDs).

The objective of the audit was to assess the effectiveness to date of the Department of Defence’s procurement of six evolved Cape class patrol boats.

The objective of the audit was to assess the effectiveness of partnership arrangements, funding design activities and measurement of progress for schooling and early childhood development commitments under the National Agreement on Closing the Gap.

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.

The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.

The objective of the audit was to assess the effectiveness of the governance board in the Commonwealth Superannuation Corporation.

The objective of this audit was to assess the extent to which the Department of Agriculture and Water Resources (Agriculture) has addressed the recommendations from ANAO Audit Report No. 46 of 2011–12, Administration of the Northern Australia Quarantine Strategy (NAQS).

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.

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

The objective of the audit was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s management of the Australian Government’s Register of Lobbyists.

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.

Grant Hehir, Auditor-General for Australia, attended the XXIII Commonwealth Auditors-General Conference in New Delhi, India, and presented a keynote speech on 22 March 2017 titled Environmental Audit: A Commonwealth Perspective.

The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the National Bushfire Recovery Agency functions including the National Bushfire Recovery Fund.

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

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

The objective of this audit was to assess whether the National Disability Insurance Agency has appropriate controls to ensure supports in participant plans are ‘reasonable and necessary’.

The objective of the audit was to assess the effectiveness of Creative Australia’s fraud and corruption control arrangements.

The objective of the audit was to assess the effectiveness of the Australian Prudential Regulation Authority's processes for the prudential regulation of superannuation entities.

The objective of the audit was to examine the effectiveness of governance and integrity arrangements for the Northern Australia Infrastructure Facility (NAIF). 

The audit objective was to assess the effectiveness of the implementation of the My Health Record system under the opt-out model.

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

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

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

The objective of this audit was to assess the effectiveness of the National Disability Insurance Agency’s (NDIA’s) management of complaints.

The objective of the audit was to examine the effectiveness of monitoring and payment arrangements under National Partnership Agreements.

The objective of the audit was to assess the effectiveness of the department’s management of non-compliance with the Therapeutic Goods Act 1989 for unapproved therapeutic goods.

The objective of the audit was to assess the effectiveness of the National Health and Medical Research Council’s fraud control arrangements.

The audit objective was to assess the effectiveness of the Department of Parliamentary Services’ arrangements for managing contracts and retail licences, including the extent to which the department has implemented recommendations from the previous ANAO audit.

The objective of the audit was to assess whether the Australian Taxation Office has effective arrangements in place to support the adoption of Artificial Intelligence.

The Performance Audit Services Group (PASG) volume of the ANAO Audit Manual applies to the performance audit activity performed by PASG in collaboration with the Systems Assurance and Data Analytics (SADA) group. Relevant policies and guidance from the PASG volume are also applied to assurance reviews performed by PASG. Policies and guidance in the PASG volume address the planning, execution and reporting stages of the performance audit process.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2021. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013; the Public Governance, Performance and Accountability Rule 2014; the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s Portfolio Budget Statements 2020–21 and the ANAO Corporate Plan 2020–21; and annual reporting requirements set out in other relevant legislation.

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

The objective of the audit was to assess the effectiveness of the design and administration of the VET FEE-HELP scheme.

The audit objective was to examine whether the selected entities have implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

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.

The objective of this audit was to examine the effectiveness of the National Indigenous Australians Agency’s management of provider fraud and non-compliance risks.

The objective of the audit was to assess the effectiveness of the Department of Social Services’ 2020 to 2022 procurement of counselling and support services provided through 1800RESPECT.

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

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

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.

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

The objective of 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 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 objective of the audit was to examine the Department of Defence’s (Defence's) implementation of agreed recommendations made in Auditor-General Report No. 38 of 2017–18 Mitigating Insider Threats through Personnel Security and the related report provided to ministers under section 37(5) of the Auditor-General Act 1997, and by the Parliament’s Joint Committee of Public Accounts and Audit (JCPAA) in Report 479 of 2019 Australian Government Security Arrangements.

The objective of the audit was to assess the effectiveness of the Australian 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.

The audit assessed the effectiveness of the rural research and development corporations’ management of probity.

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.

The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) by selected entities.

The objective of the audit was to assess the effectiveness of the management and oversight of compliance activities within the Child Care Subsidy program.

The objective of this audit was to assess the effectiveness of the Export Finance and Insurance Corporation (Efic).

The objective of the audit was to examine Defence’s progress since 2007 in introducing into service a fully capable Tiger fleet and cost-effective sustainment arrangements.

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.

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

The objective of the audit was to assess whether the design and early implementation of the Australian Government’s response to Recommendation 86 of the Royal Commission into Aged Care Quality and Safety has been effective.

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.

This information report seeks to provide greater transparency on procurement activity in the Australian public sector. This information report is neither an audit nor an assurance review and presents no conclusions or opinions. The report is presented in a variety of ways, including tables and figures, publicly available data from public sector procurement activity recorded in AusTender.

The objective of the audit was to assess whether the Department of Industry, Science and Resources has effective arrangements to comply with domestic and international travel requirements.

The ANAO was invited to prepare a paper for an international conference on the role of supreme audit Institutions in combatting corruption for the advancement of transparency, public integrity, and good governance. The international conference formed part of the celebrations for the 30th anniversary of the establishment of the State Audit Office of Viet Nam and was held from 8-12 July 2024,

The objective of the audit was to assess the effectiveness of the Department of Education, Skills and Employment in managing the integrity of payments to employment service providers.