The objective of this audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.

The 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.

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

The objective of the audit was to assess the effectiveness of Industry Innovation and Science Australia's, the Department of Industry, Science, Energy and Resources', and the Australian Taxation Office's administration of the Research and Development Tax Incentive program.

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.

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

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

The 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.

The objective of this audit was to assess the effectiveness of the design and establishment of the National Reconstruction Fund Corporation.

An Audit Committee Chairs Forum was held on Friday, 3 July 2020. The forum was held virtually, keeping in line with COVID-19 social distancing rules.

The forum agenda and slides are available in the related documents sections of this events page. The text on this page is the communique from the forum. 

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

The Audit Committee Chairs Forum is a joint initiative of the Department of Finance and the ANAO and includes the general government and non-general government sector Audit Committee Chairs. This communique covers the outcomes of the discussion at the forum on 15 June 2018 including updates from the Auditor-General and the ANAO, and from the Department of Finance.

The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.

The objective of this audit was to assess the effectiveness of the Department of Home Affairs' management of family-related visas.

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 Acting Auditor-General responded on 23 February 2023 to correspondence from Hon Mark Dreyfus KC, MP dated 3 February 2023, requesting that the Auditor-General undertake a performance audit of the Expensive Commonwealth Criminal Cases Fund. 

The objective of this audit was to assess the effectiveness of the Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.

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 objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC) management of corporate credit cards.

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 Auditor-General responded on 22 June 2021 to correspondence from Mr Jason Falinski MP dated 27 May 2021, requesting that the Auditor-General conduct an investigation to examine concerns raised by Mr Falinski's constituent regarding the louvre windows selected by the appointed company for the Department of Defence building project — Cook and Tiroas Barracks, Vanuatu.

This edition of Audit Insights summarises key messages from Australian National Audit Office (ANAO) performance audits about the management of conflicts of interest by Australian Government entities in relation to procurement activity and grants programs.

The objective of this audit is to assess the effectiveness of the governance of the Anindilyakwa Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.

The Auditor-General responded on 20 December 2024 to correspondence from the Hon Dr Anne Aly MP dated 26 November 2024, requesting that the Auditor-General conduct an investigation to examine the administrative arrangements of the Inclusion Support Program (ISP).

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.

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 the compliance by selected Australian Public Service entities with legislation and other relevant requirements relating to staff leave.

The corporate plan is the ANAO’s primary planning document. Our strategic planning process allows us to continually improve practices and capabilities to demonstrate value in the delivery of services to the Parliament. The corporate plan is complemented by the annual audit work program, which reflects the ANAO’s audit strategy for the coming year.

The Auditor-General responded on 30 April 2019 to correspondence from Ms Cathy McGowan AO, MP dated 8 April 2019, requesting that the Auditor-General conduct an investigation to examine the politicisation of taxpayer funded grant announcements (Community Sport Infrastructure grants program). 

The objective of the audit was to assess the effectiveness of the Australian Taxation Office in achieving revenue commitments established under specific Budget-funded compliance measures.

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 30 May 2020 to 26 June 2020.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2019. 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 2019.

The objective of the audit was to examine the efficiency of the processing of applications for citizenship by conferral by the Department of Home Affairs.

The objective of this audit was to assess the effectiveness of the Australian Digital Health Agency’s (ADHA) procurement relating to My Health Record system infrastructure.

The Australian National Audit Office (ANAO) is hosting the 21st Pacific Association of Supreme Audit Institutions (PASAI) Congress 28–30 August 2018.

This edition of audit insights outlines key messages from a series of performance audits which examined the effectiveness of fraud control arrangements in three Australian Government departments. In addition to assessing compliance with the mandatory requirements of the 2017 Commonwealth Fraud Control Framework, the audits examined the application of the government’s better practice fraud guidance, and steps taken by the entities to promote a fraud aware culture. The key messages may be relevant for the operations of other Commonwealth entities, as fraud control is a key responsibility in Australian Government administration.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2018. 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 2018.

The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s (DIBP) management of compliance with visa conditions. To form a conclusion against this objective, the ANAO assessed whether DIBP:

• effectively manages risk and intelligence related to visa holders’ non-compliance with their visa conditions;
• promotes voluntary compliance through targeted campaigns and services that are appropriate and accessible to the community;
• conducts onshore compliance activities that are effective and appropriately targeted; and
• has effective administrative arrangements to support visa holders’ compliance with their visa conditions.

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 Audit Committee Chairs Forum is a joint initiative of the Department of Finance and the ANAO and includes the general government and non-general government sector Audit Committee Chairs. This communique covers the outcomes of the discussion at the forum on 14 December 2017 including updates from the Auditor-General and the ANAO, and from the Department of Finance.

The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Commonwealth entities, and the Consolidated Financial Statements 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 2015–16 financial statements audits of 21 departments and other major General Government Sector (GGS) entities. These entities contribute 95 per cent of GGS revenues and expenses.

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

The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the IA framework to enable well-informed and transparent Australian Government decision-making.

The objective of the audit was to assess the effectiveness of the Australian Broadcasting Corporation’s (ABC’s) management of complaints.

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

The objective of this audit was to assess whether the National Disability Insurance Agency (NDIA) is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The corporate plan is the ANAO’s primary planning document. Our strategic planning process allows us to continually improve practices and capabilities to demonstrate value in the delivery of services to the Parliament. The corporate plan is complemented by the annual audit work program, which reflects the ANAO’s audit strategy for the coming year.

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

The objective of this audit was to assess the effectiveness of Comcare’s administration of claims for Australian Government entities under its workers’ compensation scheme.

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 whether the Murray–Darling Basin Authority (MDBA) had complied with gifts, benefits and hospitality requirements.

The objective of the audit was to assess whether the design and early implementation of the Australian Government’s response to Recommendation 86 of the Royal Commission into Aged Care Quality and Safety has been effective.

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 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.

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

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 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 Airservices’ contract management for the OneSKY program.

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 the Parliament of Australia with an independent examination of the financial accounting and reporting of public sector entities. This report focused on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2017–18 financial statements audits of a range of entities including all departments of state and a number of major Australian government entities.

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.

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

The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.

The objective of the audit was to assess whether Defence Housing Australia administers its functions efficiently and effectively, and in accordance with the Government Business Enterprise guidelines.

The objective of the audit was to assess the effectiveness of the Australian Pesticides and Veterinary Medicines Authority’s (APVMA’s) implementation of reforms to agvet regulation and the extent to which the authority has achieved operational efficiencies and reduced the cost burden on regulated entities.

The audit objective was to assess the effectiveness of the Australian Security Intelligence Organisation's workforce planning to support key activities.

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 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 25 April 2020 to 29 May 2020.

The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the National Bushfire Recovery Agency functions including the National Bushfire Recovery Fund.

Provides an overview of the annual audit work program including the purpose and key features, and how the program is developed and delivered. Information about the development of the annual audit work program includes details of environmental scanning, topic development, coverage review, consultation, final review and audit selection.

An Audit Committee Chairs Forum was held on Friday, 3 December 2021. It was both an in-person and virtual event.

The text on this page is the communique from the forum.

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).

The audit objective was to assess the effectiveness of the management of human biosecurity for international air travellers during the COVID-19 pandemic.

The objective of the audit was to assess the effectiveness of Defence’s design and implementation of the Base Services contracts.

The objective of this audit was to assess the effectiveness of the National Recovery and Resilience Agency's administration of the Disaster Recovery Funding Arrangements (DRFA).

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

The audit examined whether COVID-19 procurements to increase the National Medical Stockpile (NMS) were consistent with the proper use and management of public resources and whether COVID-19 deployments of the NMS were effective.

The objective of this audit was to examine the effectiveness of the Department of Social Services’ administration of NRAS allocations; processing of market rent valuations, statements of compliance and incentive payments; and the supporting business systems and processes.

This edition is intended for officials within government entities responsible for governance, internal audit or a government activity that may be the subject of an ANAO performance audit. The purpose of Insights: Audit Practice is to explain ANAO methodologies to help entities prepare for an ANAO audit.

The objective of this audit was to assess the effectiveness of the Department of Health and Aged Care’s (DHAC) performance management of the Primary Health Network program.

The audit objective was to assess whether the Department of Home Affairs is effectively managing the Civil Maritime Surveillance Services contract.

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 assess the effectiveness of the child support collection arrangements between the Department of Human Services (DHS) and the Australian Taxation Office (ATO).

The Auditor-General undertook a limited assurance review of the Department of Agriculture and Water Resources’ assessment of the performance of New South Wales under the National Partnership Agreement on Implementing Water Reform in the Murray-Darling Basin relevant to the protection and use of environmental water for the 2014–15 and 2015–16 financial years.

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.

The objective of this audit was to assess the extent to which the Department of Agriculture and Water Resources (Agriculture) has addressed the recommendations from ANAO Audit Report No. 46 of 2011–12, Administration of the Northern Australia Quarantine Strategy (NAQS).

The audit objective was to assess the effectiveness of the Department of Home Affairs’ administration and regulation of critical infrastructure protection policy.

The corporate plan is the ANAO’s primary planning document. Our strategic planning process allows us to continually improve practices and capabilities to demonstrate value in the delivery of services to the Parliament. The corporate plan is complemented by the annual audit work program, which reflects the ANAO’s audit strategy for the coming year.

The objective of the audit was to assess the effectiveness of the implementation of the revised export control legislative framework by the Department of Agriculture, Fisheries and Forestry.

The audit objective was to assess the effectiveness of the implementation of the My Health Record system under the opt-out model.

The Auditor-General undertook a limited assurance engagement of the Department of Finance’s management of the lease between the Commonwealth of Australia and the New South Wales Rifle Association over the Malabar Headland. The limited assurance engagement examined whether the management was, in all material respects, in accordance with the Commonwealth Property Management Framework.

The Auditor-General responded on 1 August 2013 to correspondence from Senator Nick Xenophon of 22 July 2013 on the By boat, no visa advertising campaign.

This edition of audit insights outlines key messages from Auditor-General reports which have examined the rapid implementation of government initiatives. The focus is on key lessons learned from audits of past activities, which are likely to have wider applicability to the Australian Public Service as it supports the national COVID-19 pandemic response. Topics covered include risk management, governance, resource mobilisation, accountability and program oversight in the context of rapid implementation.

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

The objective of this audit was to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water's governance arrangements supporting the implementation of the Australian Government’s climate change commitments.

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

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

The objective of the audit was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s management of the Australian Government’s Register of Lobbyists.

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

The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.

The objective of the audit was to assess the effectiveness of the operations of the boards of four corporate Commonwealth entities in managing conflicts of interest.

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

The objective of the audit was to 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.

This edition of Audit Insights is targeted at Australian Government officials who have responsibility for overseeing or preparing performance information under the Commonwealth Performance Framework. The aim of Audit Insights is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons. This edition is drawn from audit reports tabled from 2015–16 to 2022–23 into the implementation of the corporate planning and annual performance statements requirements.

The audit objective was to examine whether the Department of Defence has effective and efficient sustainment arrangements for the Royal Australian Navy’s fleet of eight ANZAC class frigates.

The objective of the audit was to assess the effectiveness of arrangements for monitoring, evaluating and reporting progress towards Closing the Gap in Aboriginal and Torres Strait Islander disadvantage.

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.

The audit objective was to assess the effectiveness of the administration of the National Housing Finance and Investment Corporation (NHFIC).

The objective of this audit was to assess the effectiveness of the Department of Education, Skills and Employment’s arrangements in administering wage subsidies linked to employment programs.

The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.

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

The objective of this audit was to assess the effectiveness of the Australian Reinsurance Pool Corporation’s (ARPC) management of the Terrorism Reinsurance Scheme.

The ANAO Corporate Plan 2025–26 updates the previous corporate plan and outlines how we intend to deliver against our purpose over the next four years (2025–26 to 2028–29). The corporate plan is the ANAO’s primary planning document — it outlines our purpose; our strategic priorities; our operating context; and the priorities, activities and performance measures by which we will be held to account.

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

The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.

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.

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.

The objective of the audit was to assess the effectiveness of the arrangements established by the Department of the Environment for the funding and management of the Nimmie-Caira System Enhanced Environmental Water Delivery Project.

The audit objective was to assess the effectiveness of the Department of Health’s approach to improving and monitoring immunisation coverage.

The audit objective was to examine the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals, including its implementation of recommendations from Auditor-General Report No.3 of 2015–16 Regulation of Great Barrier Reef Marine Park Permits and Approvals.