The objective of the audit was to assess the effectiveness of Australian Skills Quality Authority’s fraud control arrangements as the national regulator of the vocational education and training sector.

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 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 examine whether the Australian Postal Corporation (Australia Post) is meetings its Community Service and International obligations efficiently and the effectiveness of Commonwealth shareholders in monitoring value for money.

The objective of this audit was to assess the effectiveness of grant program management by the Australian Renewable Energy Agency (ARENA).

The objective of the audit was to assess the effectiveness of the Department of Social Services’ (DSS’s) and Services Australia’s management of the accuracy and timeliness of welfare payments.

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 ANAO is responsible for the audits of the financial statements of all Australian Government entities. This report provides a summary of the final audit results of these entities, including the Consolidated Financial Statements for the Australian Government.

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 Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 27 June 2020 to 31 July 2020.

The objective of this audit was to assess the effectiveness of the Department of Finance and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The objective of the audit was to assess whether the Australian Taxation Office and the Department of Agriculture have effectively administered the Farm Management Deposits (FMD) Scheme.

The objective of this information report is to provide transparency and insights on the governing boards of Commonwealth entities and companies and the membership of these boards.

An Audit Committee Chairs Forum was held on Friday 5 December 2025. The text on this page is the communique from the forum.

This report complements the interim phase report released in June 2013 (Audit Report No.49 2012–13), and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) and Treasury’s management of compliance with foreign investment obligations for residential real estate.

The audit objective was to assess whether the Department of Health is effectively managing financial assistance under the Medical Research Future Fund.

The objective of the audit was to assess whether the Bureau of Meteorology is effectively managing assets in its observing network.

The objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs' (DVA's) planning and management of the Veteran Centric Reform (VCR) program.

Grant Hehir, Auditor-General for Australia, attended the 18th Meeting of INTOSAI Working Group on Environmental Auditing in Bundung Indonesia in July 2018, and presented a keynote address titled Sharing experience on auditing urban environmental management. The accompanying paper to the speech is available here.

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.

An Audit Committee Chairs Forum was held on Friday 14 July 2023. The communique from the forum is now available here.

The objective of this audit was to assess the effectiveness of the Australian Securities and Investments Commission's probity management.

The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.

The audit objective was to assess the effectiveness of the administration of Aboriginal and Torres Strait Islander participation targets in intergovernmental funding agreements in achieving policy objectives.

The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.

The audit objective was to assess the Department of Social Services and the Department of Human Services’ administration of Disability Support Pension eligibility and review processes.

The Australian National Audit Office (ANAO) conducted 44 performance audits across the 2024–25 financial year to provide independent and objective assessments of all or part of an entity’s operations. This report presents themes and insights from the 2024–25 performance audit program, as well as analysis of the outcomes of performance audits between 2020–21 and 2024–25.

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

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

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

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2020. 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 2020.

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

The fleet oiler HMAS WESTRALIA was a key element of the Royal Australian Navy (hereafter referred to as ‘Navy') Maritime Operations Support Capability (MOSC) from 1989 until September 2006. WESTRALIA provided logistic support to naval operations and exercises and contributed to Defence international engagement through these activities. The new vessel to replace WESTRALIA is called HMAS SIRIUS and was commissioned by Defence in mid September 2006, which was concurrent with the formal decommissioning of WESTRALIA. This approach was adopted by Defence to ensure that Navy maintained a continuous afloat support capability.

The objective of the audit was to assess the selected entities’ progress in implementing the corporate planning requirements under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

This audit assessed corporate plans for the 2016–17 reporting period, and complements the report published in August 2016 which assessed corporate plans for the 2015–16 reporting period.

The Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 1 July 2019 to 24 April 2020.

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 the audit was to assess the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers.

The objective of the audit was to examine the effectiveness of the procurement and contract management of onshore manufacturing capability to secure supply of antivenoms and vaccines.

The objective of the audit was to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.

The ANAO’s primary relationship is with the Australian Parliament, particularly the Joint Committee of Public Accounts and Audit (JCPAA).

The ANAO also has an important relationship with the accountable authorities of Commonwealth entities, who have primary responsibility for and control over public sector entities’ operations. This relationship is supported by the ongoing engagement undertaken with officials of audited entities and audit committees.

Further, the ANAO invests in a number of relationships to support its ability to be a learning organisation through the two-way exchange and sharing of information and practices, and to support other nations through peer-to-peer institutional capacity development. These relationships include the Australasian auditing community as a member of the Australasian Council of Auditors-General (ACAG). The ANAO also has close links with the international and regional auditing community through the International Organisation of Supreme Audit Institutions (INTOSAI) and its regional working groups, and contributes to the delivery of the Australian Government’s aid program in the Indo-Pacific region. The ANAO values its relationships with the Australian Accounting Standards Board (AASB) and the Auditing and Assurance Standards Board (AUASB), in their roles of setting and maintaining professional and ethical standards for the accounting and auditing professions, which underpin the delivery of quality audit services.

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 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 examine whether the selected entities within the Attorney-General’s portfolio have implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.

The audit objective was to assess the Office of the Commonwealth Ombudsman's effectiveness in managing complaints.

The objective of the audit was to assess the effectiveness of the Australian Trade Commission’s administration of the Export Market Development Grants scheme, in providing incentives to small and medium Australian enterprises for the development of export markets.

The objective of this audit was to assess the effectiveness of the Department of Social Services’ role in implementing the National Plan to Reduce Violence Against Women and their Children 2010–2022 (the National Plan).

This audit examined the effectiveness of the National Archives of Australia’s implementation of the Building Trust policy and selected entities’ management of information assets (records, information and data).

The ANAO conducted separate audits of the Indigenous Advancement Strategy (IAS) Children and Schooling program and the Safety and Wellbeing program, the findings and conclusions of which are presented in this report. The objective of the audits was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s and the National Indigenous Australians Agency’s administration of the IAS Children and Schooling and the Safety and Wellbeing programs.

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

The 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 this audit was to assess the efficiency and effectiveness of Australian Human Rights Commission’s handling of complaints.

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 audit Administration of ABSTUDY and the audit Administration of Youth Allowance have been combined to table as one report titled Administration of ABSTUDY and Administration of Youth Allowance.

The objective of both audits was to assess the efficiency and effectiveness of the Department of Social Services’ and the Department of Human Services’ program administration.

The audit objective was to assess the effectiveness of the Department of Social Services’ arrangements for managing Disability Employment Services provider agreements.

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

The audit objective was to assess the effectiveness of the Department of Defence’s arrangements to manage the security authorisation of its ICT systems.

An Audit Committee Chairs Forum was held at the Hotel Realm on Friday, 9 December 2022. The communique from the forum is now available here.

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.

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 this audit was to examine the effectiveness of the Attorney-General’s Department’s implementation of the recommendations from Auditor-General Report No.27 of 2017–18, Management of the Australian Government’s Register of Lobbyists.

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

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

The objective of the audit was to assess whether the Department of the Treasury (Treasury) had complied with gifts, benefits and hospitality requirements.

The objective of the audit was to assess whether the Australian Communications and Media Authority (ACMA) had complied with gifts, benefits and hospitality requirements.

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

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

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 assess how effectively and efficiently the Australian Taxation Office managed contact centres as part of its overall service delivery.

The objective of this audit was to assess the effectiveness of the Department of Education’s design and implementation of programs and initiatives to improve the access and participation of regional and remote students to higher education.

The objective of the audit was to examine the Department of Agriculture, Water and the Environment’s effectiveness in implementing the Regional Land Partnerships program.

The objective of the audit was to assess the effectiveness of administration of physical security in the revised Protective Security Policy Framework.

The objective of this audit was to assess the effectiveness of the selected entities’ implementation of arrangements for managing cyber security incidents in accordance with the Protective Security Policy Framework (PSPF) and relevant ASD Cyber Security Guidelines.

The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 24 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

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

The objective of the audit was to assess whether the Department of Infrastructure, Regional Development and Cities had designed and implemented appropriate governance and administration arrangements for the transition and delivery of sustainable reforms to services on Norfolk Island.

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

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 whether the management of funding under the Settlement Engagement and Transition Support program was effective in achieving the program objectives and consistent with the Commonwealth Grant Rules and Principles.

The objective of this audit was to assess the effectiveness of the Department of Home Affairs’ regulation of migration agents.

The audit objective was to re-assess the three entities' compliance with the 'Top Four' mandatory strategies in the Australian Government Information Security Manual (ISM). The audit also aims to examine the typical challenges faced by entities to achieve and maintain their desired ICT security posture.

The audit objective was to assess the effectiveness of the Australian Taxation Office's External Compliance Assurance Process pilot conducted with large business taxpayers.

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

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities in addressing Superannuation Guarantee non-compliance.

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 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. 

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

The objective of this audit was to assess whether the National Disability Insurance Agency has appropriate controls to ensure supports in participant plans are ‘reasonable and necessary’.

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 Acting Auditor-General responded on 11 May 2017, and the Auditor-General followed-up on 19 July 2017, to correspondence from Ms Cathy McGowan AO MP dated 10 April 2017. Ms McGowan had requested that the Auditor-General conduct an audit of the Regional Australia Impact Statement process, which is administered by the Department of Infrastructure and Regional Development.

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 audit objective was to assess the effectiveness of the Department of Human Services’ administration of the Assistance for Isolated Children Scheme.

The objective of the audit was to examine Defence’s progress since 2007 in introducing into service a fully capable Tiger fleet and cost-effective sustainment arrangements.

The objective of the audit was to examine the effectiveness of monitoring and payment arrangements under National Partnership Agreements.

The objective of this audit was to examine the effectiveness of the Department of Home Affairs' administration of the support arrangements designed to ensure that the Cape Class patrol boats are achieving contracted availability and performance requirements.

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.

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 objective of the audit was to determine whether the Department of Foreign Affairs and Trade effectively conducted procurements for the Security Enhancement Program, achieving value for money and complying with the Commonwealth Procurement Rules.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2022. 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 2022. 

The objective of the audit was to assess whether the Department of Climate Change, Energy, the Environment and Water is effectively managing the delivery of the program to achieve program outcomes.

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

The objective of this audit was to examine whether the Humanitarian Settlement Program (HSP) is being delivered effectively. 

The audit objective was to examine whether selected entities in the Health and Education portfolios implemented the Joint Committee of Public Accounts and Audit and other parliamentary inquiry report recommendations and agreed ANAO performance audit recommendations.

Recent performance audit priority for the Australian National Audit Office (ANAO) in the Infrastructure, Transport, Regional Development and Local Government portfolio has been directed at the administration of funding for land transport. Accordingly, this audit is one of a series ANAO is undertaking of land transport funding programs. Four audits have already been completed, namely:

• ANAO Audit Report No. 31 2005–06, Roads to Recovery;
• ANAO Audit Report No. 45 2006–07, The National Black Spot Program;
• ANAO Audit Report No. 22 2007–08, Administration of Grants to the Australian Rail Track Corporation; and
• ANAO Audit Report No. 29 2008–09, Delivery of Projects on the AusLink National Network.

This audit focuses on the NBA’s role in managing the nations blood supply, bearing in mind the NBA’s legislative responsibilities, national policy objectives and ongoing blood sector reforms.

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.

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 Australian Taxation Office’s procurement of IT managed services.

On 23 February 2016 the ANAO held its first CFO Forum - The Results of the 2014-15 Financial Statement audits. The Forum presented an opportunity to provide an overview of the end of year report tabled in Parliament in December 2015, the issues which arose during 2014-15, and the focus areas for the ANAO’s reporting to Parliament in 2015-16.

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 29 August 2020 to 25 September 2020.

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 Auditor-General responded on 11 December 2019 to correspondence from Senator Kimberley Kitching dated 14 November 2019, requesting that the Auditor-General consider undertaking proposed audits of parliamentary departments listed in the work program. 

The objective of the audit was to assess the effectiveness of the Department of Social Services’ 2020 to 2022 procurement of counselling and support services provided through 1800RESPECT.

The objective of the audit was to assess the Australian Taxation Office's effectiveness in meeting its revenue and resourcing commitments for the Tax Avoidance Taskforce.