Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The objective of this audit was to assess the efficiency of the Department of Foreign Affairs and Trade’s delivery of passport services through the Australian Passport Office.
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The audit objective was to assess the effectiveness of the Department of Health’s records management arrangements, including Health’s progress in transitioning to digital records management.
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The audit objective was to assess the effectiveness of the Department of Health’s administration of the Medical Specialist Training Program.
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The objective of the audit was to assess the effectiveness of the Department of Employment’s administration of the Fair Entitlements Guarantee.
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The objective of the audit was to assess the effectiveness of the Digital Transformation Agency’s procurement of ICT-related services.
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The objective of the audit was to assess the effectiveness of the design and conduct of the third and fourth funding rounds of the Regional Development Australia Fund.
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The objective of the audit was to assess the ATO's administration of activity statement HRRs. Specifically the audit sought to: examine aspects of ATO governance relevant to its administration of activity statement HRRs. This includes: ATO planning, the integration between Lines to administer HRRs; corporate risk management processes; and performance management; assess the ATO's methodology and practice to identify and, if necessary, correct activity statement HRRs; and identify and assess the Information Technology (IT) and manual systems, processes and controls used by the ATO to process HRRs resulting from the lodgement of activity statements.
The objective of the audit was to assess whether Defence has a fit-for-purpose framework for the management of materiel sustainment.
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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.
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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).
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The audit follows on from Audit Report No. 45 2004-2005, Management of Selected Defence Systems Program Offices, May 2005. That report is being considered by the JCPAA, as part of its current inquiry into Defence Financial Management and Equipment Acquisition at the Department of Defence and DMO.
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.
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The objective of the audit was to assess whether the Council Allocation component of the RLCIP has been effectively designed, implemented and administered. The audit examined each of the three funding rounds, albeit with a focus on the first round (as it was due to be completed by 30 September 2009), with the second round not due to be completed until late in the audit timetable (31 December 2010) and third round funding agreements being signed and payments being made at the time audit work was completed.
The objective of this audit was to assess the effectiveness of controls being implemented and/or developed by the National Disability Insurance Agency (NDIA) to ensure National Disability Insurance Scheme (NDIS) access decisions are consistent with legislative and other requirements.
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The objective of this audit was to assess the effectiveness of NBN Co Limited’s (NBN Co’s) strategies to manage its transition from building to operating the national broadband network.
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The audit objective was to assess the effectiveness of the Office’s management of official residences and other assets.
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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.
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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.
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The objective of the audit was to assess the effectiveness of the Australian Charities and Not-for-profits Commission’s (ACNC’s) regulation of charities.
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The objective of the audit was to assess the effectiveness of the National Health and Medical Research Council’s fraud control arrangements.
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The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.
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The audit objective was to assess the effectiveness of Health's implementation of the Diagnostic Imaging Review Reform Package, some three years into the five year reform period.
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The objective of the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.
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The objective of this audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.
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The 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.
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The objective of the audit was to assess whether the Department of the Prime Minister and Cabinet effectively manages the Regional Network.
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The purpose of the audit was to assess the effectiveness of Sport Integrity Australia’s management of the National Anti-doping Scheme.
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The audit objective was to assess the effectiveness to date of the management of the approach to transition the disability services market to the National Disability Insurance Scheme (NDIS) market arrangements.
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The objective of the audit was to assess the effectiveness of the Australian Federal Police’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.
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The audit objective was to assess the effectiveness of the Australian Organ and Tissue Donation and Transplantation Authority's administration of community awareness, professional education and donor family support activities intended to increase organ an
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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.
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The audit objective was to assess the effectiveness of the implementation of the My Health Record system under the opt-out model.
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The objective of the audit was to assess the effectiveness of Australian Financial Security Authority’s (AFSA) management of conflicts of interest.
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The audit objective was to assess the effectiveness of selected departments’ implementation of deregulation initiatives.
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The objective of the audit was to assess the effectiveness of the child support collection arrangements between the Department of Human Services (DHS) and the Australian Taxation Office (ATO).
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The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.
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The audit objective was to assess whether Tourism Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.
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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.
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The audit objective was to examine whether the design and conduct of the procurement process for delivery partners for the Entrepreneurs’ Programme complied with the Commonwealth Procurement Rules, and whether the signed contracts are being appropriately managed.
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The objective of the audit was to examine the effectiveness of the Department of Climate Change, Energy, the Environment and Water's implementation of the National Waste Policy Action Plan 2019.
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The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.
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The objective of the audit was to assess the effectiveness of the implementation of procurement reforms by the DTA and Finance following on from Auditor-General Report No.5 2022–23 Digital Transformation Agency’s Procurement of ICT-related services.
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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.
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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.
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The Australian National Audit Office (ANAO) conducted 44 performance audits across the 2024–25 financial year to provide independent and objective assessments of all or part of an entity’s operations. This report presents themes and insights from the 2024–25 performance audit program, as well as analysis of the outcomes of performance audits between 2020–21 and 2024–25.
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The objective of this audit was to assess the effectiveness of the Department of Immigration and Border Protection’s administration of health services in onshore immigration detention.
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The objective of the audit was to assess the effectiveness of Creative Australia’s fraud and corruption control arrangements.
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The objective of the audit was to assess the effectiveness of the NDIA’s management of assistance with daily life supports.
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The audit objective was to re-assess the three entities' compliance with the 'Top Four' mandatory strategies in the Australian Government Information Security Manual (ISM). The audit also aims to examine the typical challenges faced by entities to achieve and maintain their desired ICT security posture.
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The objective of this audit was to examine whether the Australian Postal Corporation (Australia Post) is meetings its Community Service and International obligations efficiently and the effectiveness of Commonwealth shareholders in monitoring value for money.
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The objective of the audit was to examine the Department of Agriculture, Water and the Environment’s effectiveness in implementing the Regional Land Partnerships program.
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The objective of this audit was to examine the effectiveness of the Australian Federal Police in managing employee mental health.
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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.
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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.
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The objective of this audit was to assess the effectiveness of the Department of Health’s approach to health provider compliance.
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The purpose of the audit was to assess whether management of parliamentary workflow by the agencies reviewed was efficient and effective and to identify elements of good practice. In assessing agency effectiveness and efficiency, the audit focussed on issues of client service such as timeliness, quality and cost. It considered also the governance framework and accountability arrangements relevant to parliamentary workflow, as well as more operational considerations including the use of information technology, development of relevant management information and suitable benchmarking processes.
The objective of this audit was to assess the effectiveness of the Australian Prudential Regulation Authority's probity management.
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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.
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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.
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The objective of the audit was to determine whether DIMIA's workforce planning systems are effectively supporting human resource management practices, which contribute to the efficient and effective achievement of project outcomes.
This report outlines the ANAO’s assessment of the internal controls of major entities, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector entities that represent some 95 per cent of total General Government Sector revenues and expenses.
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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.
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The objective of this audit was to assess the effectiveness of the Department of Home Affairs' management of family-related visas.
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The audit objective was to assess the effectiveness of the Australian Security Intelligence Organisation's workforce planning to support key activities.
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Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Institute of Public Administration Australia
The audit objective was to assess whether the Department of Health is effectively managing financial assistance under the Medical Research Future Fund.
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The objective of this audit was to assess the effectiveness of the Director of National Parks’ management of Australia’s six Commonwealth national parks.
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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.
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The audit objective was to assess whether the Department of Defence's (Defence's) arrangements for the operation and maintenance of the Mulwala and Benalla facilities beyond June 2020 were established through appropriate processes and in accordance with the Commonwealth Procurement Rules (CPRs).
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The objective of this audit was to determine whether Health adequately assessed the State and Territory Governments' compliance with their obligations under the terms of the AHCAs. In conducting the audit, ANAO addressed the following criteria:
- if Health assessed whether the States and Territories were adhering to the AHCAs clause 6 principles that all eligible persons had equitable access to free public health and emergency services on the basis of clinical need within an appropriate period;
- if Health assessed whether the States and Territories were increasing their own source funding at the rate specified in the AHCAs; and
- if Health assessed whether the States and Territories were meeting the performance reporting requirements set out in the AHCAs.
The objective of this audit was to assess the effectiveness of the design and establishment of the National Reconstruction Fund Corporation.
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The objective of this audit was to examine the extent to which the Department of Infrastructure and Regional Development, now the Department of Home Affairs (the Department) has implemented the recommendations made by the ANAO in Audit Report #5 2016–17, Passenger Security Screening at Domestic Airports.
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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.
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The objective of this audit was to examine the effectiveness of the Attorney-General’s Department’s implementation of the recommendations from Auditor-General Report No.27 of 2017–18, Management of the Australian Government’s Register of Lobbyists.
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The audit objective was to assess the effectiveness of the management of international travel restrictions during the COVID-19 pandemic.
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The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s (NIAA’s) processes to design and transition to a new remote employment program.
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The objective of the audit was to assess whether effective arrangements have been established by Finance to achieve value for money outcomes for Commonwealth leased office property.
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The objective of this audit was to examine the design and conduct of the award of funding under the Community Development Grants Program (CDGP).
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The audit objective was to assess the effectiveness of the design and implementation of round two of the National Stronger Regions Fund.
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The objective of this audit was to assess the effectiveness of the Australian Securities and Investments Commission's probity management.
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The objective of the audit was to assess the effectiveness of the Australian Pesticides and Veterinary Medicines Authority’s (APVMA’s) implementation of reforms to agvet regulation and the extent to which the authority has achieved operational efficiencies and reduced the cost burden on regulated entities.
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The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the Indigenous Legal Assistance Programme.
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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.
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The objective of the audit was to assess the effectiveness of the implementation of the revised export control legislative framework by the Department of Agriculture, Fisheries and Forestry.
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The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.
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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.
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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.
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The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.
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The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s administration of the Renewable Energy Target scheme.
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The objective of the audit was to assess the effectiveness of the governance board in the Sydney Harbour Federation Trust.
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The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.
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The audit assessed the effectiveness of the rural research and development corporations’ management of probity.
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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.
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The objective of this audit was to assess the effectiveness of the evaluation of selected Australian Government pilot programs.
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The objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives.
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The objective of this audit was to examine whether Australian Wool Innovation (AWI) is effectively meeting the requirements of the Statutory Funding Agreement (SFA).
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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.
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The audit objective is to examine the effectiveness of measures taken to strengthen the protection of Australia’s missions and staff overseas.
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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.
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The objective of the audit was to assess the effectiveness of the transitional arrangements from the Cashless Debit Card (CDC) program to the Enhanced Income Management program.
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The audit objective was to assess the effectiveness of the Australian National University’s governance and control framework.
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The objective of this audit was to assess the effectiveness of the Australian Reinsurance Pool Corporation’s (ARPC) management of the Terrorism Reinsurance Scheme.
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The objective of this audit was to assess the effectiveness of grant program management by the Australian Renewable Energy Agency (ARENA).
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The 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.
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The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s identity verification arrangements for applicants in the Citizenship Program.
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The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s management of the biosecurity workforce.
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The objective of the audit was to assess the effectiveness of the arrangements established by the Department of the Environment for the funding and management of the Nimmie-Caira System Enhanced Environmental Water Delivery Project.
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The 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.
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The objective of this audit was to examine the Department of Foreign Affairs and Trade’s (DFAT’s) achievement of value for money objectives in the delivery of Official Development Assistance (aid) through facility arrangements.
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The 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.
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The objective of this audit was to assess the effectiveness of the Department of Agriculture and Water Resources' implementation of the new biosecurity legislative framework.
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This audit followed up the ANAO's 1999 performance audit report on the Commonwealth's planning and response mechanisms to deal with exotic and new endemic pest and emergencies in the animal and plant sectors (Audit Report No 9 1999-2000 Managing Pest and Disease Emergencies). The previous audit made nine recommendations to improve planning and response strategies for emergencies; better coordination; diagnostic support; and appropriate monitoring and surveillance. The objective of the follow-up audit was to assess AFFA's implementation of the recommendations, and whether implementation of these recommendations, or appropriate alternative measures, has improved the Commonwealth's planning and response strategies for pest and disease emergencies. The ANAO also observed and assessed relevant parts of the September 2002 foot and mouth disease simulation, Exercise Minotaur.
The Australian National Audit Office, in partnership with the Australian Capital Territory Audit Office hosted the 12th 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.
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The audit reviewed the broadcasting planning and licensing operations of the Australian Broadcasting Authority, which is responsible for planning the availability of segments of the broadcasting services bands used by radio and television for analogue and digital broadcasting. The objective was to assess the ABA's management of licence area planning and the subsequent issue of broadcasting licences, focussing on analogue radio planning and identifying improved administrative practices, where possible, together with the main factors that have contributed to the delays to date in achieving the planning timetable.
The objective of this audit was to assess the effectiveness of the Australian Competition and Consumer Commission's probity management.
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The audit objective was to assess the effectiveness and efficiency of the Department of Human Services’ management of Smart Centres’ Centrelink telephone services.
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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.
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The objective of this audit was to examine whether value for money is being delivered by the Australian Rail Track Corporation’s (ARTC’s) management of the Inland Rail pre‑construction program.
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The objective of this audit was to assess the effectiveness of Comcare’s administration of claims for Australian Government entities under its workers’ compensation scheme.
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The objective of this audit was to assess whether the design and administration of the Adult Migrant English Program was effective.
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