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

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 objective of the audit was to assess the effectiveness of the department’s delivery of the Wildlife and Habitat Bushfire Recovery Program.

The objective of the audit was to assess the effectiveness of partnership arrangements, funding design activities and measurement of progress for schooling and early childhood development commitments under the National Agreement on Closing the Gap.

The audit objective was to assess the effectiveness of the management of the Australian Public Service (APS) workforce in implementing the Australian Government’s COVID-19 priorities.

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

The objective of this audit was to assess whether the National Library of Australia and National Film and Sound Archive (NFSA) have implemented effective collection management practices.

The objective of the audit was to assess the adequacy of selected Australian Government entities’ practices and procedures to manage business continuity. To conclude against this objective, the ANAO adopted high-level criteria relating to the entities’ establishment, implementation and review of business continuity arrangements.

The objective of the audit was to assess the effectiveness of the Australian Government’s personnel security arrangements for mitigating insider threats.

The audit objectives were to examine the effectiveness of Defence’s management of the test and evaluation (T&E) aspects of its major capital equipment acquisition program; and to report on Defence’s progress in implementing T&E recommendations made in the Senate Foreign Affairs, Defence and Trade References Committee’s August 2012 report, Procurement procedures for Defence capital projects.

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

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

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

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

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

The objective of the audit was to examine the effectiveness of planning and delivery of the security upgrade capital works program at Parliament House by the Department of Parliamentary Services.

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 audit objective was to assess whether Department of Health and Aged Care effectively developed and monitored suicide prevention measures.

This report is the first of the two reports and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2021–22 financial statements audits. This report examines 25 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2020–21 Consolidated Financial Statements.

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 ANAO prepares two reports annually that provide insights at a point in time to the financial statements risks, governance arrangements and internal control frameworks of Commonwealth entities, drawing on information collected during our audits.

This report is the first of the two reports and focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2024–25 financial statements audits. This report examines 27 of the largest Australian Government entities, including all: departments of state; the Department of Parliamentary Services; and other Commonwealth entities that significantly contribute to the revenues, expenses, assets and liabilities within the 2023–24 Australian Government Consolidated Financial Statements (CFS). The National Indigenous Australians Agency is also included in this report given the role it plays working across government with indigenous communities and stakeholders.

The objective of the audit was to assess whether selected entities had appropriately justified the use of limited tender procurement and whether processes adopted met the requirements of the Commonwealth Procurement Rules.

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

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

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

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

This report is the first of two reports each year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2022–23 financial statements audits. This report examines 27 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2021–22 Consolidated Financial Statements.

The objective of the audit was to assess the effectiveness of the administration of procurement initiatives to support opportunities for Indigenous Australians.

The objective of the audit was to assess the effectiveness of the management and oversight of compliance activities within the Child Care Subsidy program.

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

The 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 the audit was to assess whether effective arrangements have been established by Finance to achieve value for money outcomes for Commonwealth leased office property.

The objective of this audit was to assess the effectiveness of the Export Finance and Insurance Corporation (Efic).

The objective of the audit was to assess the effectiveness of the Department of the Environment and Energy's design and implementation of the Reef Trust.

Fraud and Corruption Control Arrangements is targeted at Australian Government officials responsible for fraud and corruption control arrangements, and those engaged in program and policy delivery, including in grants administration and regulatory contexts.

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.

The objective of this audit was to examine the efficiency of the Australian Transport Safety Bureau’s (ATSB’s) investigation of transport accidents and safety occurrences.

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

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.

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

The audit objective was to assess the effectiveness and efficiency of entities’ implementation of the Freedom of Information Act 1982.

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

The objective of the audit was to assess the effectiveness of the department’s regulation of appliance and equipment energy efficiency standards.

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

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

The speech delivered by the Acting Deputy Auditor-General and the presentations by ANAO speakers at the Financial and Performance Reporting Forum held on Friday 29 November 2024 are now available.

If you would like a copy of the video recording please contact External.Relations@anao.gov.au

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

The objective of this audit was to assess whether the OneSKY tender was conducted so as to provide value with public resources and achieve required timeframes for the effective replacement of the existing air traffic management platforms.

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

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

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.

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.

This report focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2019–20 financial statements audits. This report examines 24 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2018–19 Consolidated Financial Statements (CFS). Significant and moderate findings arising from the interim audits are reported to the responsible Minister(s), and all findings are reported to those charged with governance of each entity.

The objective of this audit was to assess the effectiveness of the Department of Health’s implementation of the National Ice Action Strategy (NIAS).

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.

This is the second e-newsletter of the Commonwealth Auditors General Group. These e-newsletters are a genuine effort to share experiences, challenges and engage in thought-provoking discussions on topics which are common to the fifty-three member countries of the Commonwealth.

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

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

The objective of the audit was to examine the effectiveness of Industry’s administration of the Ethanol Production Grants Program, including relevant advice on policy development.

The objective of this audit was to examine the effectiveness of the design and implementation of the Department of the Prime Minister and Cabinet’s (PM&C’s) evaluation framework for the Indigenous Advancement Strategy (IAS), in achieving its purpose to ensure that evaluation is high quality, ethical, inclusive and focused on improving outcomes for Indigenous Australians.

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

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

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

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

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 Department of Employment’s administration of the Fair Entitlements Guarantee.

The objective of this audit was to examine the effectiveness of the design and early implementation of the National Soil Strategy and the supporting National Soil Action Plan.

The objective of this audit was to assess whether the Civil Aviation Safety Authority (CASA) has implemented effective arrangements for the planning and conduct of surveillance activities.

The shared content volume of the ANAO Audit Manual applies to all assurance activity performed by the ANAO, including financial statements and performance auditing. The shared volume addresses key matters affecting compliance with the Auditor-General Act 1997 and other aspects of the ANAO’s legislative framework. It sets out the main requirements of the ANAO’s overall system of quality control in accordance with ASQC1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements.

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. 

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

The objective of the audit was to examine the effectiveness of the design and implementation of the clear read principle under the Commonwealth Resource Management Framework.

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

The objective of the audit was to assess the effectiveness of the design process for the Rural Research and Development for Profit Programme, including performance measurement and reporting arrangements.

Records Management is targeted at all Australian Government officials. It also benefits those in information management roles.

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

The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:

• provide insights to entities more broadly, to encourage improved performance; and
• continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.

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

The objective of this audit was to assess the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals within the Great Barrier Reef Marine Park.

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.

The Auditor-General, Grant Hehir, delivered a presentation to the 15th Biennial Australasian Council of Public Accounts Committees (ACPAC) Conference held at Parliament House, Canberra, on 7 November 2019. The presentation was titled Maintaining Trust in the Parliamentary Process — PACs and Officers of the Parliament.

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

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

The objective of 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.

This edition of Audit Insights considers the approaches entities are taking to implement parliamentary and ANAO recommendations to improve public administration practices and outcomes. It updates and replaces the edition published in November 2019 and draws on audit reports released since then.

Parliamentary committee inquiries and ANAO performance audits identify risks to the successful delivery of outcomes and generally provide recommendations to address them. Tabling an agreed response to a parliamentary committee recommendation formalises government or entity commitment to the Parliament to implement the agreed action. Similarly, ANAO performance audit reports are prepared for presentation to Parliament and agreement to implement a recommendation made in an ANAO report is therefore a commitment to the Parliament.

The objective of the audit was to assess whether the award of a $443.3 million grant to the Great Barrier Reef Foundation was informed by appropriate departmental advice and through processes that complied with the grants administration framework.

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

The objective of the audit was to assess whether Australian Criminal Intelligence Commission has effective arrangements to comply with domestic and international travel legislative and entity requirements.

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,

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

The audit objective was to assess whether Defence is effectively controlling the use of Commonwealth credit cards for official purposes in accordance with legislative and policy requirements.

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

Welcome to the inaugural edition of the ANAO’s quarterly Audit Matters newsletter. The purpose of Audit Matters is to inform external audiences — primarily those working in Commonwealth entities — of updates on the ANAO’s work and provide insights on what we are seeing in the Australian Government sector.

Audit Matters complements the range of reports we table in the Parliament as well as our Insights products and events and seminars. I hope you find it useful and please forward it on to your colleagues, and encourage them to sign-up for future editions.

Carla Jago, Acting Deputy Auditor-General

The audit objective was to assess the effectiveness of the selected entities:

• management of the delivery of projects awarded funding under four programmes where ANAO has previously audited the application assessment and selection processes; and
• development and implementation of evaluation strategies for each of those programmes.

The objective was to assess the effectiveness of Australian Securities and Investments Commission’s regulation of registered company auditors.

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 objective of this audit was to assess the effectiveness and efficiency of Indigenous Business Australia’s (IBA's) management of its business support and investment activities.

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

The audit objective was to assess the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration framework.

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.

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

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

The audit objective was to examine whether Airservices Australia has effective procurement arrangements in place, with a particular emphasis on whether consultancy contracts entered into with International Centre for Complex Project Management (ICCPM) in association with the OneSKY Australia project were effectively administered.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s procurement of IT managed services.

Welcome to the last edition of Audit Matters for 2025. I’ve provided some insights in this edition which may help you to focus on a few areas of audit interest in the new year.

Audit work, as you know, is ongoing. We’ll start tabling reports again in mid-late January 2026. Next year you’ll also see some shorter performance audit reports, as part of a trial we’re undertaking to bring reports to the Parliament more quickly. Thanks to those agencies who have worked with us as we trial this new approach. We’re also doing some important work on how we approach performance statements audits in the 21 entities subject to this process. Watch out for our summary report on performance statements early in 2026 — you can subscribe to be notified of release on our website.

I wish you and your teams a restful break over the holiday season after a big year in the public sector. I look forward to seeing you in 2026.

Rona Mellor PSM, Deputy Auditor-General

The audit objective was to assess the effectiveness of the Department of Veterans' Affairs and Department of Defence's administration of rehabilitation services under the Military Rehabilitation and Compensation Act 2004.

The audit objective was to assess whether the Department of the Prime Minister and Cabinet has effectively established and implemented the Indigenous Advancement Strategy to achieve the outcomes desired by government.

Please note: Aboriginal and Torres Strait Islander people should be aware that this website may contain images of deceased people.

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

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.

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.

This report is the first in the series of reports for the 2020–21 financial year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2020–21 financial statements audits. This report examines 25 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2019–20 Consolidated Financial Statements.

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.