The objective of the audit was to examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.

The audit objective was to assess the effectiveness of the Department of Health’s approach to improving and monitoring immunisation coverage.

The objective of this audit was to assess the effectiveness of the design and establishment of the National Reconstruction Fund Corporation.

The audit objective was to examine whether the Department of Defence has effective and efficient sustainment arrangements for the Royal Australian Navy’s fleet of eight ANZAC class frigates.

The objective of the audit was to assess the effectiveness of the Department of Social Services’ (DSS’s) and Services Australia’s management of the accuracy and timeliness of welfare payments.

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 the effectiveness of the Australian Research Council’s (ARC’s) administration of the National Competitive Grants Program (NCGP).

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

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

The objective of the audit was to assess the effectiveness of the governance board in the Sydney Harbour Federation Trust.

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

The audit objective was to assess the effectiveness of the development and administration of the Fifth Community Pharmacy Agreement (5CPA), and the extent to which the 5CPA has met its objectives.

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 audit objective was to assess the effectiveness of the Department of Health, Disability and Ageing’s administration of the Future Fit Program.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities in addressing Superannuation Guarantee non-compliance.

The objective of the audit was to assess whether the Department of the Prime Minister and Cabinet effectively manages the Regional Network.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2024. 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 2023–24 and in the ANAO Corporate Plan 2023–24; and annual reporting requirements set out in other relevant legislation.

The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.

The objective of this audit was to assess the effectiveness of the Australian Criminal Intelligence Commission’s administration of the Biometric Identification Service project.

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 objective of the audit was to assess the effectiveness of the Australian Federal Police’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.

The objective of the audit was to assess the Department of Agriculture, Water and the Environment’s effectiveness in responding to non-compliance with plant and animal biosecurity requirements.

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 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 the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the Indigenous Legal Assistance Programme.

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.

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 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 2024–25 financial statements audits. This report examines 27 of the largest Australian Government 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 2023–24 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 purpose of this information report is to provide transparency of, and insights on, Commonwealth entities’ self-reporting of procurement contracts on AusTender. This information report is neither an audit or assurance review and presents no conclusions or opinions. The report is presented in a variety of ways, including tables, figures, and publicly available data from public sector procurement activity recorded in AusTender.

The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.

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 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 the audit was to examine whether the design and early delivery of the Australian Government's $443.3 million partnership with the Great Barrier Reef Foundation has been effective.

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.

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 the audit was to assess whether the Australian Communications and Media Authority (ACMA) had complied with gifts, benefits and hospitality requirements.

The objective of the audit was to assess the effectiveness of Indigenous Business Australia’s management and implementation of the Indigenous Home Ownership Program.

The audit objective was to assess the effectiveness of the Department of Home Affairs’ administration and regulation of critical infrastructure protection policy.

The objective of this audit was to assess whether the Federal Court of Australia is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The objective of the audit was to assess the effectiveness of the Department of the Environment’s administration of the Biodiversity Fund program.

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

The objective of this audit was to examine whether the Australian Postal Corporation (Australia Post) is meetings its Community Service and International obligations efficiently and the effectiveness of Commonwealth shareholders in monitoring value for money.

The objective of the audit was to assess the effectiveness of the Digital Transformation Agency’s procurement of ICT-related services.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of annual compliance arrangements with large corporate taxpayers.

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.

This report focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2018–19 financial statements audits. It examines 26 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2017–18 Consolidated Financial Statements of the Australian Government (CFS). Significant and moderate findings arising from the interim audits are reported to the responsible Minister(s), and all findings are reported to those charged with governance of each entity.

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

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 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 evaluation of selected Australian Government pilot programs.

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 audit objective was to assess the effectiveness of the Department of Health's design, implementation and administration of primary healthcare under the Indigenous Australians' Health Program (IAHP).

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 assess whether selected entities effectively implemented agreed recommendations from Auditor-General Report No. 25 2019–20 Aboriginal and Torres Strait Islander Participation Targets in Major Procurements.

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

The audit objective was to assess the effectiveness of selected departments’ implementation of deregulation initiatives.

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

The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Australian government entities and the Consolidated Financial Statements (CFS) of the Australian Government, to provide the Parliament of Australia with an independent examination of the financial accounting and reporting of public sector entities. This report focused on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2017–18 financial statements audits of a range of entities including all departments of state and a number of major Australian government entities.

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 ANAO conducted separate audits of the Indigenous Advancement Strategy (IAS) Children and Schooling program and the Safety and Wellbeing program, the findings and conclusions of which are presented in this report. The objective of the audits was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s and the National Indigenous Australians Agency’s administration of the IAS Children and Schooling and the Safety and Wellbeing programs.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s arrangements for identifying and reducing the income tax gap for individuals not in business.

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

The objective of the audit was to assess whether the Australian Bureau of Statistics (ABS) has established effective risk management arrangements to support the implementation of the Statistical Business Transformation Program.

The Performance Statements Audit Services Group (PSASG) volume of the ANAO Audit Manual applies to the performance statements audit activity performed by PSASG.

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

The objective of the audit was to assess the effectiveness of Department of Defence's procurement and implementation of the myClearance system to date.

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.

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

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 this audit was to assess the effectiveness of procurement complaints handling by the Australian Communications and Media Authority, the Department of Finance, the Department of Industry, Science and Resources and the Reserve Bank of Australia.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2018. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2018.

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 audit objective was to examine entity compliance with regulatory requirements for the establishment and ongoing management of special appropriations.

The objective of the audit was to assess whether the Department of Defence’s Projects of Concern regime is effective in managing the recovery of underperforming projects.

The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s administration of the Renewable Energy Target scheme. 

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 the audit was to assess the effectiveness of the Department of the Environment and Energy’s arrangements for the preparation and reporting of Australia’s greenhouse gas emissions estimates and projections.

The audit objective was to assess the effectiveness to date of the management of the approach to transition the disability services market to the National Disability Insurance Scheme (NDIS) market arrangements.

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 assess the effectiveness of the Department of Home Affairs' management of family-related visas.

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 award of funding under the Community Sport Infrastructure Grant Program was informed by an appropriate assessment process and sound advice.

The report objective is to provide the Auditor-General’s independent assurance over the status of 30 selected Major Projects, as reflected in the Statement by the Chief Executive Officer Defence Materiel Organisation (DMO), and the Project Data Summary Sheets prepared by the DMO, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.

The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s delivery of services to Australians travelling or residing abroad.

The objective of this audit was to assess the effectiveness of Services Australia's management of social security and welfare debt. 

The objective of the audit was to assess the effectiveness of the award of funding under the first round of the Safer Streets programme.

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 this report is 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 the audit was to assess whether Defence has a fit-for-purpose framework for the management of materiel sustainment.

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

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

The objective of this audit is to assess the effectiveness of the design and implementation of the Department of Agriculture, Water and the Environment’s cultural reform program prior to the July 2022 Machinery of Government changes.

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

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

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 objective of the audit was to assess the effectiveness to date of the Department of Defence’s implementation of its Pathway to Change — Evolving Defence Culture 2017–2022 cultural reform strategy.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2023. 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 2022–23 and in the ANAO Corporate Plan 2022–23; and annual reporting requirements set out in other relevant legislation.

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.

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

The objective of this audit was to examine the effectiveness of the Department of Defence's administration of contractual obligations relating to the Defence Industry Security Program.

The audit objective was to assess the effectiveness and efficiency of the management of threatened species and ecological communities under the Environment Protection and Biodiversity Conservation Act 1999.

The objective of this audit was to examine the efficiency and economy of the Department of Defence’s management of its general stores inventory.

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.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2022. 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 2021–22 and the ANAO Corporate Plan 2021–22; and annual reporting requirements set out in other relevant legislation.

The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.

The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.

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 governance board in the Commonwealth Superannuation Corporation.

The audit objective was to assess the effectiveness of the Department of Industry, Innovation and Science in administering the low emission technologies for fossil fuels (LETFF) program.

The objective of this audit was to assess whether the Australian Bureau of Statistics (ABS) is effectively preparing for the 2021 Census.

The objective of the audit was to assess the effectiveness of the Department of Defence’s preparations for the introduction of the Joint Strike Fighter into Australian service and its subsequent sustainment. 

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