Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The objective of this audit was to assess the effectiveness of Defence’s administration of allowances and entitlements paid to its Australian Public Service (APS) employees.
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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 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.
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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.
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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 2023–24 financial statements audits. This report examines 27 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 2022–23 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.
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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 objective of the audit was to assess the effectiveness of the Department of Education, Employment and Workplace Relations' administration of the Community Support Program. The program aims to improve access to child care, especially in areas where the market would otherwise fail to provide services.
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 objective of this audit was to examine whether Australian Wool Innovation (AWI) is effectively meeting the requirements of the Statutory Funding Agreement (SFA).
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The audit objective was to examine the efficiency of the Office of the Commonwealth Director of Public Prosecutions' (CDPP's) case management.
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The audit objective was to examine the effectiveness and efficiency of ASIC's implementation of Australian financial services licences. In particular, the audit examined ASIC's planning for the introduction of financial services licences; the roles of the Department of the Treasury (Treasury) and ASIC in defining the effective scope of licensing; ASIC's assessment and processing of licence applications; and ASIC's supervision of licensees.
The objective of the audit was to assess the effectiveness of agencies’ arrangements for monitoring and implementing ANAO performance audit recommendations.
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The audit examined the range of support made available to ADF personnel making the transition from military to civilian life, the extent to which the assistance is utilised, the cost to Defence of such assistance and the relevant responsibilities of those who deliver assistance.
The objective of the audit was to assess the effectiveness of the Australian Federal Police’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.
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The objective of the audit was to assess the effectiveness of the governance board in the Commonwealth Superannuation Corporation.
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The objective of this audit was to assess the effectiveness of the Department of Agriculture, Water and the Environment’s administration of referrals, assessments and approvals of controlled actions under the Environment Protection and Biodiversity Conservation Act 1999.
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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 Education and Training’s design and implementation of the Vocational Education and Training (VET) Student Loans program.
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The audit objective was to assess the Department of Defence’s progress in delivering Multi-Role Helicopters (MRH90 aircraft) to the ADF through AIR 9000 Phases 2, 4 and 6, within approved cost, schedule and performance parameters.
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The objective of this audit was to examine the design and conduct of the award of funding under the Community Development Grants Program (CDGP).
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An Audit Committee Chairs Forum was held virtually on Friday, 15 July 2022. The text on this page is the communique from the forum.
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The objective of this audit was to assess the provision of export assistance and support to new and irregular exporters in rural and regional Australia through the TradeStart program. The focus on rural and regional Australia reflects the priority given by the Government to providing effective business and trade assistance to small businesses and rural and regional businesses. However, broader aspects of TradeStart management, such as contract and risk management, have been assessed across the program as a whole.
The audit objective was to assess the effectiveness of the National Blood Authority’s management of the manufacture and supply of domestic fractionated blood plasma products.
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The objective of this audit was to assess the effectiveness of grant program management by the Australian Renewable Energy Agency (ARENA).
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The 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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The objective of the audit was to assess the effectiveness of the transitional arrangements from the Cashless Debit Card (CDC) program to the Enhanced Income Management program.
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The objective of this audit was to assess the effectiveness of the Department of Defence's planning and administrative arrangements to support the provision of emergency Defence Assistance to the Civil Community (DACC).
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The objective of this audit was to assess the effectiveness of the administration of the commuter car park projects within the Urban Congestion Fund.
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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.
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The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs monitoring and implementation of ANAO and internal performance audit recommendations.
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The objective of the audit was to assess whether the Department of the Prime Minister and Cabinet effectively manages the Regional Network.
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The objective of the audit was to assess the effectiveness of the Australian Fisheries Management Authority’s management of Commonwealth fisheries.
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The objective of the audit was to assess the effectiveness and value for money to date of the Department of Defence’s acquisition of combat reconnaissance vehicles under project Land 400 Phase 2.
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The audit objective was to provide independent assurance to the Parliament on the effectiveness of Australian Public Service organisations in the use and management of the HRIS to satisfy mandatory reporting requirements, as well as provide meaningful information to management. The audit also considered the use of employee self service facilities offered by the HRIS, which has the capacity to provide staff with access to their personal information, reduce manual processing and streamline processing.
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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Section 41 of the Auditor-General Act 1997 establishes the position of the Independent Auditor. The Independent Auditor report, Review of Cyber Security, was tabled in Parliament on 4 December 2017.
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The objective of this audit was to assess the effectiveness of the Export Finance and Insurance Corporation (Efic).
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The objective of the audit was to examine the Department of Agriculture, Water and the Environment’s effectiveness in implementing the Regional Land Partnerships program.
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On 12 July 2016 the ANAO held the ANAO CFO Forum - The Interim Results of the 2015–16 Financial Statement Audits. The forum was a follow-on from our first held in February, and as we approach year-end provided an opportunity to discuss ways to facilitate working together on achieving a timely and efficient financial statement preparation and audit process in 2015–16 and beyond.
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The objective of the audit was to assess the Commonwealth's administration of the grants component of the R&D Start program. Lessons for the new Commercial Ready program have been identified in the audit. Accordingly, recommendations arising from this audit are directed, when appropriate, to the Commercial Ready program. As most financial assistance is in the form of grants, the loans component of the program was excluded from the audit.
The objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives.
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The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Australian government entities and the Consolidated Financial Statements (CFS) of the Australian Government to provide Parliament an independent examination of the financial accounting and reporting of public sector entities. This report focuses on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2016–17 financial statements audits of 25 entities including all departments of state and a number of major Australian government entities.
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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.
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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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The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.
The objective of the audit was to examine the effectiveness of Services Australia’s arrangements for the management of contractors.
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The objective of the audit was to assess whether the award of funding under the Regional Jobs and Investment Packages program was informed by appropriate departmental advice and that processes complied with the grants administration framework.
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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 focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2004–05 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.
The Defence Force Recruitment Campaign is designed to attract the right people to sustain and enhance Defence capability by generating enough enquiries to successfully meet Australian Defence Force's (ADF) recruitment target. The Navy Brand advertising is intended to convey the key messages associated with the Navy.
This campaign aims to attract the right people to sustain and enhance Defence capability by generating enough enquiries to successfully meet Australian Defence Force's (ADF) recruitment target. The cut down versions of the Navy television commercials are intended to provide greater flexibility in placing the advertisements and without loss of impact.
This campaign aims to attract the appropriate people to sustain and enhance Defence capability by generating enough enquiries to successfully meet Australian Defence Force's (ADF) recruitment target. The campaign is designed to create a greater level of awareness, among Australia's Indian and Arabic populations, of the Australian Defence Force (ADF) as an employer of culturally diverse Australians.
The campaign objectives are to raise awareness of undergraduate and graduate health positions in the ADF and to communicate that the roles provide the opportunity for intelligent, everyday people to do extraordinary and worthwhile jobs
The campaign aims to encourage nurses and midwives who are currently outside the nursing workforce to return to nursing by providing cash bonuses of up to $6,000 to eligible nurses and $1,000 to the employers as retraining contribution.
The campaign's objectives are to encourage people to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.
This campaign was designed to educate Australians about the importance of protecting themselves against avoidable blindness and vision loss.
The aim of the campaign is to contribute to a reduction in the uptake of methamphetamines and other illicit drugs among young Australians, by raising awareness of the harms associated with drug use and by encouraging and supporting decisions not to use. It is also intended to encourage young people using methamphetamines to reconsider their use and direct them to relevant support, counselling and treatment services.
The campaign's objectives are to encourage people to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.
The campaign's objectives are to encourage people, for whom English is not a convenient language, to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.
The campaign is a community awareness campaign designed to raise awareness of Australia's quarantine laws and of the particular risks of bringing foreign items into Australia.
The Digital Switchover campaign aims to provide all Australians with a smooth transition from analogue to digital television by 31 December 2013. The first phase of this campaign aims to raise awareness and provide general information to people about the Digital Switchover. This phase includes the introduction of a labelling scheme, to identify whether TVs are digital ready or require a set top box.
The Australian Government has identified cancer as one of the seven National Health Priority Areas. The campaign targets young Australians 13-24 years of age and young adults 18-24 years of age as they have the worst sun protection behaviours and the highest frequency of sunburn. The campaign aims to educate young Australians about the importance of protecting themselves from skin cancer in five ways (hat, shade, sunscreen, sunglasses and sun protective clothing).
The purpose of the campaign is to:
- raise traveller awareness of SmartGate (an automated passenger processing system utilising ePassports);
- encourage travellers to choose to use SmartGate;
- increase current usage; and
- guide travellers how to use it before they arrive at the Customs border.
The use of SmartGate is voluntary as eligible travellers have the option of being processed manually by a Customs Officer.
First Home Saver Accounts are a new initiative to assist eligible Australians to save for their first home through a combination of government contributions and low taxes, in superannuation style savings accounts with account providers. The campaign will set the context for the new initiative and raise awareness. The campaign elements are to articulate the eligibility criteria, individual obligations, entitlements and accessibility rules, as well as explain the respective roles and responsibilities of account providers and government administrators and regulators.
The campaign is a community awareness campaign designed to raise awareness of Australia's quarantine laws and of the particular risks of bringing foreign items into Australia.
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.
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The objectives of this information report are to provide transparency of, and insights on, government grants expense and Commonwealth entities’ self-reporting of grants on GrantConnect.
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The review assessed the effectiveness of the ANAO’s methodology for conducting audits of other Australian Government entity’s performance statements. See the review.
This page lists status updates about the ANAO's progress on recommendations contained in the review.
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The aim of the May to July 2010 burst of campaign advertising for the National Security Campaign is to build upon previous phases of the campaign through continuing to remind Australians to remain vigilant and to report possible signs of terrorism related activity to the National Security Hotline on 1800 1234 00.
The campaign for the National STI Prevention Program is designed to inform young Australians aged 15-29 years about the transmission, symptoms, treatment and prevention of STIs, and encourage safe sexual behaviour to contribute to a reduction in the prevalence of sexually transmissible infections among this age group.
The overall aim of the National Drugs Campaign is to contribute to a reduction in the uptake of illicit drugs among young Australians, by raising awareness of the harms associated with drug use and encouraging and supporting decisions not to use. It is also intended to encourage young people using methamphetamines to reconsider their use and direct them to relevant support, counselling and treatment services.
The Digital Switchover campaign aims to provide all Australians with a smooth transition from analogue to digital television. The first region to switch over to digital television will be Mildura/Sunraysia on 30 June 2010 and the second region will be Regional South Australia & Broken Hill on 15 December 2010. Tailored local communications will be launched in Regional South Australia and Broken Hill from 28 March 2010, and they will include the date of digital switchover for that region.
The overall aim of the National Drugs Campaign is to contribute to a reduction in the uptake of illicit drugs among young Australians, by raising awareness of the harms associated with drug use and encouraging and supporting decisions not to use. It is also intended to encourage young people using methamphetamines to reconsider their use and direct them to relevant support, counselling and treatment services.
The overall aim of the campaign activity is to contribute to a reduction in the uptake and prevalence of smoking among young Australians.
This campaign aims to attract the right people to sustain and enhance Defence capability by generating enough enquiries to successfully meet Australian Defence Force's (ADF) recruitment target. The campaign has been developed to position the ADF as a preferred employer among the target audience by establishing the brand positions of each of the services and by advertising a range of positions offered in the ADF.
The Digital Switchover Campaign aim is to provide all Australians with a smooth transition from analogue to digital television by 31 December 2013. The second phase of the campaign aims to maintain awareness levels and drive conversion, especially in areas where the switchover is imminent, while also ensuring that that those households who have not yet converted to digital are aware of what will happen if they don't.
The National Binge Drinking Campaign's objectives are to raise awareness of the harms and costs to young people, their families, communities and society associated with drinking to intoxication, to encourage young people and their parents to question the acceptability and impact of intoxicated behaviour, to highlight the influence that parental attitudes to alcohol misuse and adult behaviour and drinking to intoxication can have on others and provide referral and support information for those who recognise a need to seek help.
This campaign forms part of the main Defence Force Recruitment (July-December 2009) Campaign and is intended to raise awareness of a diverse range of jobs available in the Air Force.
The campaign's objective is to raise awareness and understanding of the Secure and Sustainable Pension reforms announced in the 2009-10 Budget measures, and in particular how they relate to the individual circumstances of current pension recipients.
The ABHI campaign is an information campaign, largely in cooperation with other states (excl Victoria) which promotes improved public health and reduced incidence of chronic disease. The campaign aims to update public perceptions on lifestyle choices and risk factors leading to obesity and resultant disease. It is anticipated that people will take positive action to be more active and modify their diet, leading to a reduction in instances of diseases. This is the second phase of advertising for the campaign.
The campaign is intended to inform employers and members of the Reserves of their rights and obligations, and raise awareness and understanding of the benefits associated with the employment of Reserves.
The campaign's objective is to inform job seekers and employers, for whom English is not a convenient language, of the change from the Job Network system to Job Services Australia.
The campaign is designed to raise awareness and prompt call to action in Micro and SME businesses eligible for the Small and General Business Tax Break (BTB).
The campaign is designed to raise awareness and prompt call to action in Micro and SME businesses eligible for the Small and General Business Tax Break (BTB).
To inform jobseekers of the change from the Job Network system to Job Services.
The campaign's objective is to inform jobseekers of the change from the Job Network system to Job Services Australia.
This campaign aims to attract the right people to sustain and enhance Defence capability by generating enough enquiries to successfully meet Australian Defence Force's (ADF) recruitment target. The campaign has been developed to position the ADF as a preferred employer among the target audience by establishing the brand positions of each of the services and by advertising a range of positions offered in the ADF.
The campaign's objective is to inform jobseekers of the change from the Job Network system to Job Services Australia.
To inform jobseekers of the change from the Job Network system to Job Services Australia.
The campaign's objective is to inform jobseekers of the change from the Job Network system to Job Services Australia.
The communications campaign is to encourage people to lodge at an 07/08 tax return and to update their address and direct deposit details with the ATO and to manage expectations about the arrival date for the funds, and what to do if the monies are not received.
The campaign's objective is to promote the National Security Hotline (NSH) and remind Australians to be vigilant and report possible signs of terrorism to the NSH.
The campaign's objectives are to encourage people, for whom English is not a convenient language, to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.
The campaign for the National STI Prevention Program is designed to inform young Australians aged 15-29 years about the transmission, symptoms, treatment and prevention of STIs, and encourage safe sexual behaviour to contribute to a reduction in the prevalence of sexually transmissible infections among this age group.
Electronic Medicare claiming allows patients to claim their Medicare rebate electronically at the doctor's surgery. The purpose of the campaign is to increase public awareness and use of this scheme and to encourage medical service providers such as doctor's surgeries to take up the scheme.
This campaign aims to attract the right people to sustain and enhance Defence capability by generating enough enquiries to successfully meet Australian Defence Force's recruitment target. The radio commercials have been developed to position ADFA as a preferred study option among the target audience.
The campaign's objectives are to encourage people, for whom English is not a convenient language, to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.
The campaign's objectives are to encourage people to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.
The objectives of the campaign are to increase knowledge and awareness of the Education Tax Refund, the need to keep receipts, eligibility requirements, and how to claim the refund, with the overall objective of encouraging eligible Australians to make a claim for a rebate.
The Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (AML/CTF Act) forms part of a legislative package that implements reforms to Australia's anti-money laundering and counter-terrorism financing regulatory regime. There are elements of the Act that did not commence until December 2008. This campaign is focused on targeted public awareness regarding the new elements of the Act.
The campaign's objectives are to raise awareness of the harms and costs to young people, their families, communities and society associated with drinking to intoxication, to encourage young people and their parents to question the acceptability and impact of intoxicated behaviour, to highlight the influence that parental attitudes to alcohol misuse and adult behaviour and drinking to intoxication can have on others and provide referral and support information for those who recognise a need to seek help.
The objective of the Liquids Aerosols and Gels (LAGS) Trials is to assess the capability of various screening technologies to detect explosives in LAGs, with the ultimate objective of providing information to the Australian Government on the effectiveness and efficiency of the screening technology (in aviation security). The proposed public awareness strategy aims to raise awareness of the Trials amongst the travelling public, encourage their participation, and inform them of their rights and obligations during the Trials.
The ABHI campaign is an information campaign, largely in cooperation with other states (excl Victoria) which promotes improved public health and reduced incidence of chronic disease. The campaign aims to update public perceptions on lifestyle choices and risk factors leading to obesity and resultant disease. It is anticipated that people will take positive action to be more active and modify their diet, leading to a reduction in instances of diseases.
The objective of the Liquids Aerosols and Gels (LAGS) Trials is to assess the capability of various screening technologies to detect explosives in LAGs, with the ultimate objective of providing information to the Australian Government on the effectiveness and efficiency of the screening technology (in aviation security). The proposed public awareness strategy aims to raise awareness of the Trials amongst the travelling public, encourage their participation, and inform them of their rights and obligations during the Trials.
In February 2008, the Government agreed its Climate Change Policy Framework built on three pillars: reducing Australia's greenhouse gas emissions; adapting to climate change that we can't avoid; and helping to shape a global solution. Phase One of the campaign is the Householder Action advertising campaign, designed to empower householders to take action on climate change and to inform the community about measures for compensating low income households.
The objective of the audit was to assess the effectiveness of the governance board in the Sydney Harbour Federation Trust.
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The objective of the audit was to assess the effectiveness of the governance board in the Australian Institute of Marine Science.
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The objective of the audit was to review the effectiveness and efficiency of Centrelink's customer feedback system and the progress Centrelink had made in implementing the recommendations of the 2004–05 audit and the subsequent JCPAA inquiry.
The objective of the audit was to assess the Department of Agriculture, Water and the Environment’s effectiveness in responding to non-compliance with plant and animal biosecurity requirements.
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The report summarises the final results of the audits of the financial statements of Australian Government entities, being the second report this year on financial statements for the period ended 30 June 2003. It complements Audit Report No.61 2002-2003 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2003.
The objectives of the campaign are to increase knowledge and awareness of the Education Tax Refund, the need to keep receipts, eligibility requirements, and how to claim the refund, with the overall objective of encouraging eligible Australians to make a claim for a rebate.
This phase of the campaign (phase two) is designed to communicate information and raise awareness about the First Home Owners Boost amongst potential first home buyers, through limited media (print/ radio/ digital/ outdoor advertisement) supported by marketing collateral.
The Economic Security Strategy (ESS) campaign is intended to inform the community of aspects of the Australian Government's response to the global financial crisis. This campaign is designed to raise awareness of the financial assistance, in the form of lump sum payments, including access and eligibility requirements. Phase One is targeted at over five million pensioners, carers, seniors, people with a disability, veterans and families.
The ABHI campaign is an information campaign, largely in cooperation with other states (excl Victoria) which promotes improved public health and reduced incidence of chronic disease. The campaign aims to update public perceptions on lifestyle choices and risk factors leading to obesity and resultant disease. It is anticipated that people will take positive action to be more active and modify their diet, leading to a reduction in instances of diseases.
The objective of this audit was to assess the Australian Public Service Commission’s and selected entities’ implementation of the Australian Government’s Workplace Bargaining Framework.
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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 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.
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The objective of the audit was to assess whether the contractual arrangements that have been put in place for the delivery of the Moorebank Intermodal Terminal (MIT) will provide value for money and achieve the Australian Government’s policy objectives for the project.
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The objective of the audit was to assess the Moorebank Intermodal Company’s achievement of value for money and management of probity in its operations and procurement activities.
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The objective of the audit was to assess the effectiveness of administration of physical security in the revised Protective Security Policy Framework.
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