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 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.
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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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The objective of the audit was to examine the effectiveness of the administration of the Gateway review process by Finance and FMA Act agencies. The audit also examined the extent to which those Gateway reviews that have been conducted have contributed to improvements in the delivery of major projects undertaken by FMA Act agencies.
The objective of this follow-up audit was to review FaCSIA's progress in implementing the recommendations of Audit Report No.17 1999–2000. The focus was whether FaCSIA had maintained or improved its oversight, coordination and administration of the CSHA for both the 1999 CSHA and the 2003 CSHA, in line with the recommendations and findings identified in the previous ANAO audit.
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.
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The Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 1 July 2019 to 24 April 2020.
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The Auditor-General responded on 16 January 2024 to correspondence from Senator the Hon. Bridget McKenzie dated 22 December 2023, requesting that the Auditor-General to conduct an audit into the Australian Government's $2.2 billion commitment to the Melbourne Suburban Rail Loop Project.
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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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This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2021. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013; the Public Governance, Performance and Accountability Rule 2014; the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s Portfolio Budget Statements 2020–21 and the ANAO Corporate Plan 2020–21; and annual reporting requirements set out in other relevant legislation.
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The audit is a follow-up of ANAO Audit Report No.33 of 1997-98, which assessed the effectiveness and efficiency of the Commonwealth's management of the Great Barrier Reef and made seven recommendations for improvement. The objective of the follow-up audit was to assess the extent to which the Great Barrier Reef Marine Park Authority, which is responsible for advising the Commonwealth on the care and developement of the Marine Park, has implemented the recommendations of the earlier audit.
The Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 27 June 2020 to 31 July 2020.
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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.
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The objective of this audit was to examine the effectiveness of the National Indigenous Australians Agency’s management of provider fraud and non-compliance risks.
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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.
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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 audit objective was to assess the effectiveness to date of the Department of Defence’s procurement and contract management of the Offshore Patrol Vessel program.
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The audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.
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This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2024. 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 2024.
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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 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.
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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.
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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 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.
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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.
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This audit examined the effectiveness of the National Archives of Australia’s implementation of the Building Trust policy and selected entities’ management of information assets (records, information and data).
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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.
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The audit objective was to form an opinion on the administrative effectiveness of the arrangements between DEEWR (previously DEWR) and Centrelink for the delivery of working age employment services under the Business Partnership Agreement (BPA).
The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.
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This report complements the interim phase report published in June 2015, and provides a summary of the final audit results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of 253 Australian Government entities.
The objective of this audit was to assess the effectiveness of Geoscience Australia’s 2020 to 2022 procurement of the Southern Positioning Augmentation Network (SouthPAN).
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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.
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The objective of this audit was to assess whether the Commonwealth Scientific and Industrial Research Organisation (CSIRO) designed and is implementing its property investment strategy in a way that is delivering the intended benefits, and how any lessons learned are being reflected in a new strategy that is being developed.
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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 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.
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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 objective of the audit was to assess the effectiveness of the Australian Securities and Investments Commission’s administration of enforceable undertakings.
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The objective of this audit was to assess the effectiveness of the Department of Home Affairs' fraud control arrangements.
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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.
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The Auditor-General responded on 20 September 2019 to correspondence from Mr Julian Hill MP dated 3 September 2019, requesting that the Auditor-General conduct an investigation to examine aspects of the family migration program. The Auditor-General provided a follow-up response to Mr Hill MP on 24 July 2020.
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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 Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 1 August 2020 to 28 August 2020.
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The objective of the audit was to examine the effectiveness of spectrum reallocation to support the deployment of 5G services.
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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 assess the effectiveness of the Australian Taxation Office’s arrangements for identifying and reducing the income tax gap for individuals not in business.
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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).
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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 NBN Co’s service continuity operations relating to the migration of telecommunication services to the National Broadband Network (NBN).
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The Auditor-General responded on 11 December 2020 to correspondence from the Hon Richard Marles MP dated 16 November 2020, requesting that the Auditor-General conduct an investigation to examine the Future Submarine and Future Frigate programs.
The Auditor-General provided a follow-up response to Mr Marles on 19 March 2021.
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The audit objective was to assess the effectiveness of the administration of the Commonwealth Scientific and Industrial Research Organisation's (CSIRO's) Gift to the Science and Industry Endowment Fund.
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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 audit on the Defence Project Management of the SDSS Upgrade Project examined Defence project management procedures and practices in the information management systems domain.
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 of the Australian Taxation Office's processes for estimating and monitoring the costs, savings and benefits associated with the Reinventing the ATO program.
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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.
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The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.
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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.
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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 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 whether the award of funding under the Community Sport Infrastructure Grant Program was informed by an appropriate assessment process and sound advice.
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The objective of the audit was to assess the effectiveness of FaHCSIA’s administration of Communities for Children under the Family Support Program.
The objective of the audit was to assess the effectiveness of the governance board in the Commonwealth Superannuation Corporation.
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The audit objective was to review the effectiveness of the Department of Defence’s (Defence) arrangements for delivering selected non-platform sustainment.
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The objective of the audit was to assess the Australian Taxation Office's effectiveness in meeting its revenue and resourcing commitments for the Tax Avoidance Taskforce.
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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.
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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.
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The audit objective was to assess the establishment and administration of the Australian Border Force’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.
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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 governance board in the Australian Film, Television and Radio School.
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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.
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The Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 26 September 2020 to 30 October 2020.
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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).
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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.
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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.
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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 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 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.
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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 the audit was to examine the effectiveness of the Department of Defence’s planning, budgeting and implementation of an electronic health records solution for Defence personnel.
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The objective of this audit was to assess the department’s design, implementation and monitoring of select 2014–15 and 2015–16 Budget measures aimed at achieving $1.2 billion in savings and other benefits.
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The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) and Treasury’s management of compliance with foreign investment obligations for residential real estate.
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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.
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The audit objective was to assess the effectiveness of the Department of Human Services’ administration of the Assistance for Isolated Children Scheme.
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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.
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This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2023. 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 243 Australian Government entities for the period ended 30 June 2023.
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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 this audit was to assess whether the Australian Maritime Safety Authority is effectively managing the Search and Rescue Aircraft contract.
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The objective of this follow-up audit was to assess the extent to which APRA has implemented recommendations regarding the supervisory framework and cross-border banking made in ANAO's 2001 audit of bank prudential supervision.
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 audit objective was to assess the effectiveness of the Department of Home Affairs’ administration and regulation of critical infrastructure protection policy.
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The objective of this follow up audit was to examine Customs' implementation of the eight recommendations in the ANAO Report No.16 2004–05 and the two related recommendations from JCPAA Report 404. The audit has had regard to issues affecting the implementation of the recommendations and has taken into account changed circumstances and new administrative arrangements since the previous audit.
An ANAO audit of AQIS' cost-recovery systems was conducted in 2000-01 (Audit Report No 10, 2000-01), following a request from the Joint Committee of Public Accounts and Audit (JCPAA). That audit aimed to assess the efficiency and effectiveness of the management of AQIS' cost-recovery systems, and provide assurance to Parliament that cost-recoverable programs were identifying and recovering the full costs of services provided, without cross-subsidisation. The ANAO made six recommendations for improving the efficiency and effectiveness of AQIS cost-recovery systems. The JCPAA, at a subsequent hearing, made a further three recommendations. The objective of the follow-up audit was to assess AQIS' implementation of the ANAO and the JCPAA recommendations. The audit also aimed to determine whether implementation of these recommendations, or alternative actions taken to address the issues leading to the recommendations, had improved AQIS' management of its cost-recovery processes.
The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.
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The Senate Order for Departmental and Agency Contracts (the Senate Order/the Order) was introduced in June 2001. The Order is one of several measures that the Senate introduced in recent years, to improve public knowledge of information on procurement and the expenditure of public funds. The main principle that underpins the Senate Order is that the Parliament's and public's access to this information should not be restricted by the inclusion of confidential information in contracts unless there is a sound basis for doing so. Public knowledge of information on contracted goods and services delivered to the government, can lead to better results for the Australian Government and the public. The Senate Order requirements have been amended over time to improve agency reporting, for example, on grants.
The Auditor-General responded on 10 March 2021 to correspondence from Senator the Hon Kristina Keneally dated 11 February 2021, requesting that the Auditor-General consider conducting a performance audit of the Safer Communities Fund and the awarding of discretionary grants from the proceeds of crime.
The Auditor-General provided a follow-up response to Senator Keneally on 14 April 2021.
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The audit objective was to assess the effectiveness of the Department of the Environment and Energy's award of funding under the 20 Million Trees Programme.
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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.
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The objective of this audit was to assess the effectiveness of the selected entities’ implementation of arrangements for managing cyber security incidents in accordance with the Protective Security Policy Framework (PSPF) and relevant ASD Cyber Security Guidelines.
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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.
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The Auditor-General responded on 27 February 2020 to correspondence from senators Larissa Waters and Janet Rice dated 14 February 2020, requesting that the Auditor-General conduct an investigation to examine the decision-making process under the Community Development Grants Programme.
The Auditor-General responded on 3 July 2020 to follow-up correspondence from senators Larissa Waters and Janet Rice dated 9 June 2020, requesting that the Auditor-General reconsider including a review of the decision-making process under the Community Development Grants Programme as part of the ANAO 2020-21 Annual Audit Work Program.
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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).
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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.
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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 objective of the audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations made in Report No. 28 2009–10 relating to:
- a more strategic approach to election workforce planning;
- the suitability and accessibility of polling booths and fresh scrutiny premises; and
- the transport and storage of completed ballot papers, in respect to matters not fully addressed in ANAO Audit Report No.31 2013–14.
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The objective of the audit was to assess the effectiveness of the Department of Education, Skills and Employment in managing the integrity of payments to employment service providers.
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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 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.
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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 the audit was to assess the effectiveness of the governance board in Hearing Australia.
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The objective of the audit was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s management of initiatives to supply low aromatic fuel to Indigenous communities.
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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.
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This report complements the interim phase report published in August 2016, and 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.
The objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs’ arrangements for the management of contractors.
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The Auditor-General responded on 13 May 2021 to correspondence from Senator Janet Rice dated 16 April 2021, requesting that the Auditor-General conduct an investigation to examine the Commonwealth’s responsibilities in relation to Regional Forest Agreements, including monitoring implementation, coordinating annual reports and conducting reviews.
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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.
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The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.
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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).
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The objective of this audit was to assess the effectiveness of the design process for the Energy Price Relief Plan.
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The objective of this audit was to assess whether the Australian War Memorial is effectively managing the development project.
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The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts. This included assessing compliance with the Order and following up on the implementation of recommendations made in previous Senate Order audits.
The audit involved three components:
- an examination of a stratified random sample of 150 contracts listed as containing confidentiality provisions from material and small agencies across the Australian Government to determine whether confidentiality provisions were used and reported appropriately;
- an examination of all FMA Act agencies' calendar year 2009 contract listings, and ministers' letters of advice, to assess compliance with the requirements of the Order, and check reported instances of excluded contracts; and
- a follow-up of the implementation of previous audit recommendations relating to the administration of the Senate Order in four agencies. The selected agencies were the: Australian Agency for International Development (AusAID); Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA); Department of Agriculture, Fisheries and Forestry (DAFF); and the Federal Court of Australia (Federal Court). The selected agencies were audited in one of the ANAO's previous five audits of Senate Order compliance.
The audit objective was to assess the effectiveness of the Australian Federal Police's management of its use of force regime.
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