The objective of this audit was to examine the effectiveness of the Department of Defence’s development and implementation of Australia’s approach to providing military assistance to the Government of Ukraine.

The purpose of the audit was to assess the effectiveness of Sport Integrity Australia’s management of the National Anti-doping Scheme.

This edition of audit insights outlines key messages from a series of recent audits examining the effectiveness of governance boards in four corporate Commonwealth entities. The audit observations from this series of audits relate primarily to the ‘soft’ attributes of effective governance such as relationships, behaviours and culture, while also recognising the important interplay with the ‘hard’ attributes of governance such as board composition, appointment processes and independence. The key messages may be relevant for the operations of other Commonwealth boards as well as broader governance arrangements in Commonwealth entities.

The objective of this audit was to examine whether Australian Wool Innovation (AWI) is effectively meeting the requirements of the Statutory Funding Agreement (SFA).

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 audit objective was to assess the effectiveness of the Department of Health’s and the Department of Human Services’ management and administration of the Child Dental Benefits Schedule.

The objective of the audit was to examine whether the procurements that Department of Foreign Affairs and Trade conducts through its Australian Passport Office 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 Productivity Commission is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

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

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

The objective of the audit was to 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.

The audit objective was to assess the effectiveness of the Department of Health’s monitoring and implementation of both ANAO performance audit and internal audit recommendations.

The objective of the audit was to assess the effectiveness of the management of conflicts of interest by Aboriginal Hostels Limited (AHL), Aboriginal Investment NT and Outback Stores.

This edition of audit insights focuses on efficiency in the public sector. Find out more about what we think efficiency looks like, why we think efficiency is important in ensuring that public sector agencies remain sustainable, and some examples from recently tabled audits of what we can learn from others.

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

The audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.

The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs administration of the Repatriation Transport Scheme.

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

The ANAO provided a case study to SAI Russia, as a follow-up to the Moscow Declaration SAI Russia is publishing a collection of case studies and best practices of strategic approach to public auditing. The case study was titled Using data analytics for risk-based performance audit planning.

The objective of this audit is to assess whether the Department of Infrastructure, Transport, Regional Development, Communications and the Arts effectively managed the approval and administration of the Australian Government’s $2.2 billion funding commitment towards Suburban Rail Loop East.

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 this audit was to examine the effectiveness of bilateral agreement arrangements between Services Australia and other entities.

The objective of this audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations relating to improving the accuracy and completeness of the electoral roll and other matters from Audit Report No.28 2009–10 that have not previously been followed-up by the ANAO.

The objective of the audit was to assess the department’s: effectiveness in administering school funding; and implementation of recommendations made in Auditor-General Report No.18 2017–18 Monitoring the Impact of Australian Government School Funding and JCPAA Report 476: Australian Government Funding.

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 objective of this audit was to assess the effectiveness of the Australian Public Service Commission's (APSC) administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the Australian Public Service (APS).

The audit objective was to assess the effectiveness of Defence’s administration of industry support and skill development programs.

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 the effectiveness of the award of funding under the first round of the Safer Streets programme.

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 Department of Foreign Affairs and Trade’s overseas crisis management and response arrangements in meeting the government’s objectives for returning Australians from overseas in response to the COVID-19 global pandemic.

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

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 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 Department of Social Services’ 2020 to 2022 procurement of counselling and support services provided through 1800RESPECT.

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 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 the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.

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

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

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 to date of the Department of Defence’s procurement of six evolved Cape class patrol boats.

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

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 the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

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

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 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 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.

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

The objective of this audit was to assess the effectiveness of the Australian Maritime Safety Authority’s (AMSA) management of the Aids to Navigation maintenance procurement.

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 audit objective was to assess whether the Department of Immigration and Border Protection adopted sound contract management practices for the delivery of garrison support and welfare services for offshore processing centres in Nauru and Manus Island.

The audit objective was to assess the departments of Health and Human Services’ administration, including oversight and monitoring arrangements, for the Indemnity Insurance Fund.

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 objective of the audit was to assess the effectiveness of the Phoenix Taskforce to combat illegal phoenix activities.

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. 

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 Attorney-General’s Department’s administration of the terms of the Natural Disaster Relief and Recovery Arrangements Ministerial determination.

The Auditor-General responded on 22 November 2019 to correspondence from Senator Katy Gallagher dated 25 October 2019, requesting that the Auditor-General conduct an investigation to examine government spending on external contractors and consultants. 

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

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

The audit objective was to assess whether Services Australia appropriately managed risks to operating the current welfare payment system and appropriately prepared to transition to the future system.

The audit objective was to examine whether the Department of Defence implemented a selection of agreed parliamentary committee recommendations and ANAO performance audit recommendations.

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 assess whether the Department of Immigration and Border Protection (DIBP) had appropriately managed the procurement of garrison support and welfare services at offshore processing centres in Nauru and Papua New Guinea (Manus Island); and whether the processes adopted met the requirements of the Commonwealth Procurement Rules (CPRs) including consideration and achievement of value for money.

The objective of the audit was to assess the effectiveness of the Department of Employment’s administration of the Fair Entitlements Guarantee.

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

The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s administration of funding for remote housing in the Northern Territory.

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

The objective of the audit was to assess the effectiveness of the 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 this review was to determine whether the establishment and early implementation of the Fair Entitlements Guarantee Recovery Program by the Department of Jobs and Small Business has provided a sound basis for achieving value for money.

The objective of this audit was to assess whether the Department of Defence (Defence) is managing its Australian Defence Force health services contract to achieve efficient and effective delivery of the contracted services.

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.

The audit objective was to assess the effectiveness of the Department of Employment and the Department of Education and Training's administration of the Shared Services Centre to achieve efficiencies and deliver value to its customers.

The audit objective was to assess how effectively the selected public sector entities manage risk.

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

The 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 the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s management of the biosecurity workforce.

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

The audit objective was to assess the adequacy and effectiveness of the Department of Health’s implementation of the recommendations made in the ANAO Report No.25 2014–15 Administration of the Fifth Community Pharmacy Agreement.

The audit objective was to assess the effectiveness of the Department of Communications and the Arts’ contract management of selected telephone universal service obligations.

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

The objective of this audit was to assess the effectiveness of Finance’s administration of travel entitlements provided to Parliamentarians.

The audit assessed whether the Streamlining Government Grants Administration Program improved the effective and efficient delivery of grants administration.

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

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

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

The objective of the audit was to assess the effectiveness of the Department of Parliamentary Services’ management of assets and contracts to support the operations of Parliament House.

The objective of this audit was to assess the effectiveness of the Department of Health’s approach to health provider compliance.

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 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 management of cyber security risks by three government business enterprises or corporate Commonwealth entities. The entities selected for audit are ASC Pty Ltd, the Australian Postal Corporation and the Reserve Bank of Australia.

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 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 objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) management of transfer pricing for related party debt.

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

The Australian National Audit Office (ANAO) has zero tolerance for fraud and corruption. This means the ANAO will take all reasonable steps necessary to prevent, detect and respond to fraud and corruption. This strategy defines the ANAO’s principles of effective fraud and corruption control, key roles and responsibilities and how the ANAO expects to mitigate and manage risks. The strategy informs staff how they can report fraud and corruption.

This edition of Audit Insights summarises key messages for all Australian Government entities from a series of recent Australian National Audit Office (ANAO) performance audits assessing the planning and implementation of regulation activities. It discusses the importance of using available data and intelligence information to develop and execute risk-based regulatory activities targeted in proportion to the impacts of non-compliance.

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

The objective of this audit was to examine the effectiveness of the Australian Electoral Commission’s management of financial disclosures required under Part XX of the Commonwealth Electoral Act 1918, including the extent to which the AEC is achieving accurate and complete financial disclosures.

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 Department of Finance’s administration of the Parliamentary Expenses Management System project.

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

The 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 arrangements established by the Department of Education and Training to monitor the impact of Australian Government school funding.

The audit objective was to assess the effectiveness of the Department of Immigration and Border Protection in delivering high quality interpreting services to its clients.

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 the Australian Communications and Media Authority (ACMA) had complied with gifts, benefits and hospitality requirements.

The Auditor-General responded on 26 April 2016 to correspondence from Mr Pat Conroy MP on 16 February 2016 regarding the government advertising campaign Welcome to the Ideas Boom.

The objective of the audit was to assess the effectiveness of Australian Government-funded aged care services delivered to Aboriginal and Torres Strait Islander people.

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 transitional arrangements from the Cashless Debit Card (CDC) program to the Enhanced Income Management program.

The objective of the audit was to assess the Department of Agriculture and Water Resources' establishment and administration of the Farm Finance and Drought Concessional Loans programs.

The objective of this audit was to examine the effectiveness of the Australian Federal Police’s, the Australian Financial Security Authority’s and the Attorney-General’s Department’s administration of property and funds under the Proceeds of Crime Act 2002.

The audit objective was to examine the effectiveness of the Australian Skills Quality Authority’s planning and implementation of reform to the regulation of the vocational education and training sector.

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 Report to provide increased transparency of the measures we undertake to maintain a high-integrity culture in the ANAO.