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

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.

The objective of this audit was to assess the effectiveness of the Director of National Parks’ management of Australia’s six Commonwealth national parks.

The objective of the audit was to assess progress in implementing the corporate plan requirement under the Public Governance, Performance and Accountability Act 2013.

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.

Grant Hehir, Auditor-General for Australia, attended the 18th Meeting of INTOSAI Working Group on Environmental Auditing in Bundung Indonesia in July 2018, and presented a keynote address titled Sharing experience on auditing urban environmental management. The accompanying paper to the speech is available here.

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 audit objective was to examine Defence’s administration of Materiel Sustainment Agreements (MSAs) and the contribution made by MSAs to the effective sustainment of specialist military equipment.

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

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.

This page lists status updates about the ANAO's progress on recommendations from the Australian Securities and Investments Commission (ASIC) audit inspection reports

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

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

The Auditor-General Act establishes the position of the Independent Auditor, who may conduct a performance audit of the ANAO at any time. The ANAO is also committed to increasing external oversight and scrutiny over the ANAO Quality Framework, including external reviews of the quality framework and completed audits, as considered appropriate.

The objective of the audit was to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.

The intent of performance statements audits is to drive improvements in the transparency and quality of entities’ performance reporting and, in turn, increase entities’ accountability to the Parliament and public.

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 objectives of the audit were to:

• assess the effectiveness of the ongoing administration of the Australian Government’s campaign advertising framework; and
• assess the effectiveness of the selected entities’ administration in developing advertising campaigns and implementing key processes against the requirements of the campaign advertising framework applying at the time, and relevant legal and government policy requirements.

The audit objective was to assess whether the Department of Health is effectively managing financial assistance under the Medical Research Future Fund.

The objective of this audit was to assess the effectiveness of the National Recovery and Resilience Agency's administration of the Disaster Recovery Funding Arrangements (DRFA).

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

The audit objective was to assess entities’ progress in implementing the corporate planning requirement under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

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

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

The objective of the audit was to assess whether the Australian Taxation Office and the Department of Agriculture have effectively administered the Farm Management Deposits (FMD) Scheme.

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

The objective of this audit was to assess whether the National Gallery of Australia (NGA) and the Australian War Memorial (the Memorial) have implemented effective collections management practices.

The objective of this report was to provide the Auditor-General’s independent assurance over the status of the selected major projects. The status of the selected major projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2004–05 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

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

The audit’s objective was to determine if the Bureau of Meteorology’s processes support the delivery of effective extreme weather services.

The objective of the audit was to assess whether the Department of Infrastructure, Regional Development and Cities had designed and implemented appropriate governance and administration arrangements for the transition and delivery of sustainable reforms to services on Norfolk Island.

The objective of the audit was to examine the effectiveness of the Department of Defence’s administration of contractual obligations to maximise Australian industry participation.

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

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

The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected Major Projects. The status of the selected Major Projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.

The objective of this audit was to assess the effectiveness of the Department of Home Affairs' fraud control arrangements.

The ANAO 2017–18 Corporate Plan is the ANAO's key strategic planning document. It guides our operating environment and sets out how we will deliver on our purpose. The corporate plan is complemented by the annual audit work program which reflects the ANAO's strategy and deliverables for the coming year.

The Australian National Audit Office (ANAO) 2016-20 Corporate Plan is the primary strategic planning document, and outlines how the ANAO intends to deliver against the purpose over the coming four years.

The report summarises the final results of the audits of the financial statements of Australian Government entities, being the second report this year on financial statements for the period ended 30 June 2003. It complements Audit Report No.61 2002-2003 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2003.

The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected major projects. The status of the selected major projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.

This report provides a summary of the final audit results of the audits of the financial statements of all Australian government reporting entities, including the Consolidated Financial Statements for the Australian Government.

The objective of this audit was to assess the effectiveness of grant program management by the Australian Renewable Energy Agency (ARENA).

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

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.

The audit objective was to examine the effectiveness of the Australian Taxation Office's monitoring and implementation of recommendations about its administration made by the ANAO and parliamentary committees

The objective of the audit was to assess the selected entities’ progress in implementing the corporate planning requirements under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

This audit assessed corporate plans for the 2016–17 reporting period, and complements the report published in August 2016 which assessed corporate plans for the 2015–16 reporting period.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of the JobKeeper scheme.

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

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.

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 audit objective was to assess the effectiveness of the administration of the National Housing Finance and Investment Corporation (NHFIC).

The Auditor-General for Australia is an independent officer of the Parliament with responsibility under the Auditor-General Act 1997 for auditing Commonwealth entities and reporting to the Australian Parliament. The Auditor-General is supported by the Australian National Audit Office (ANAO).

The office of Auditor-General is a ten year statutory appointment made by the Governor-General on the advice of the Prime Minister. In recognition of the Auditor-General’s status as an officer of the Parliament, the Australian Parliament’s Joint Committee of Public Accounts and Audit (JCPAA) must approve any proposed recommendation for appointment.

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

The objective of this audit was to examine the effectiveness of the National Disability Insurance Agency’s (NDIA) fraud control program and its compliance with the Commonwealth Fraud Control Framework.

The objective of this audit was to assess the effectiveness of the Department of Foreign Affairs and Trade's fraud control arrangements.

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

The objective of 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 assess the effectiveness of the Australian Securities and Investments Commission’s administration of enforceable undertakings.

The consolidated financial statements (CFS) present whole-of-government financial results inclusive of all Australian Government–controlled entities. Also presented are the financial statements of the general government sector (GGS) and disaggregated information on each of the sectors of government.

The objective of this audit was to assess the effectiveness of the design and establishment of the Regional Investment Corporation.

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

Under section 57 of the Financial Management and Accountability Act 1997 (FMA Act) the Auditor-General is required to report each year to the relevant Minister, on whether the financial statements of agencies have been prepared in accordance with the Finance Minister's Orders (FMOs) and whether they give a true and fair view of the matters required by those Orders.

Our interim audits of agencies encompass a review of governance arrangements related to agencies' financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes.

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 objective of this audit was to assess the effectiveness of the Department of Social Services' fraud control arrangements.

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 this audit was to assess whether selected regulatory entities effectively apply the cost recovery principles of the Australian Government’s cost recovery framework. The selected regulatory entities were the Department of Agriculture and Water Resources, the Australian Maritime Safety Authority, and the Department of Health (Therapeutic Goods Administration).

The audit objective was to assess the effectiveness of risk management, data monitoring and public reporting arrangements associated with the Australian Government's funding of public hospital services under the 2011 National Health Reform Agreement (NHRA).

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 effectiveness of Snowy Hydro Limited’s governance arrangements for early implementation of Snowy 2.0, the expansion to the Snowy Hydro Scheme.

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

The objective of this audit was to examine the effectiveness of DAFF’s administration of the Digital Services to Take Farmers to Markets (TFTM) program.

The major projects report (MPR) is an annual review of the Department of Defence’s major defence equipment acquisitions, undertaken at the request of the Parliament’s Joint Committee of Public Accounts and Audit (JCPAA).

The purpose of the MPR is to provide information and assurance to the Parliament on the performance of selected acquisitions as at 30 June 2021. This is the 14th MPR since its commencement in 2007–08.

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

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).

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

The audit examined the effectiveness of the Australian Nuclear Science and Technology Organisation’s management of assets involved in the manufacture, production and distribution of nuclear medicines.

The audit objective was to assess selected entities’ compliance with the four mandatory ICT security strategies in the Australian Government Information Security Manual (ISM).

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 objective of the audit was to assess the effectiveness of the Department of Health and Aged Care’s fraud control arrangements, with a specific focus on the Indigenous Australians’ Health Programme.

The objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs’ arrangements for the management of contractors.

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 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 has published the ANAO Integrity Framework and Report for 2022–23 to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.

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

The audit objective was to assess the effectiveness of the Department of Education’s design and governance of the Child Care Package.

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 objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s (CER) issuing, compliance and contracting activities related to Australian Carbon Credit Units.

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

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 objective of the audit was to assess the effectiveness of the administration of the Pharmaceutical Benefits Scheme.

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

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

The Auditor-General responded on 21 August 2018 to correspondence from Dr Jim Chalmers MP and Ms Michelle Rowland MP dated 26 July 2018, requesting that the Auditor-General conduct an assurance review of the financial assumptions underpinning the long-term economics of the NBN. 

The objective of the audit was to examine whether the National Capital Authority’s procurement activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The objective of this audit was to assess whether the design and implementation of the Australian Apprenticeships Incentive System by the Department of Employment and Workplace Relations is effective.

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 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 examine whether WSA Co Limited’s procurement framework and procurement activities are achieving value for money.

The objective of this audit was to assess the efficiency of the Department of Foreign Affairs and Trade’s delivery of passport services through the Australian Passport Office.

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

The 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 objective of this audit was to assess the effectiveness of the Australian Energy Regulator’s regulation of energy markets.

The audit objective was to examine the effectiveness to date of the Department of Defence’s administration of the Enterprise Resource Planning (ERP) program, with a focus on ERP Tranche 1 activities.

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.

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 objective of this audit was to examine the efficiency of the Australian Commission for Law Enforcement Integrity (ACLEI) in detecting, investigating and preventing corrupt conduct.

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 audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.

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

The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.

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

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.

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

The objective of this audit was to examine whether compliance with trade measurement in Australia is being effectively administered.

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.

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.