Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The objective of the audit was to assess the effectiveness of the management of conflicts of interest by Aboriginal Hostels Limited (AHL), Aboriginal Investment NT and Outback Stores.
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The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s management of the biosecurity workforce.
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The audit objective was to assess whether Services Australia appropriately managed risks to operating the current welfare payment system and appropriately prepared to transition to the future system.
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The objective of 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 this audit was to assess the effectiveness of the Australian Public Service Commission's (APSC) administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the Australian Public Service (APS).
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The objective of this audit was to assess the effectiveness of the administration of the commuter car park projects within the Urban Congestion Fund.
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The objective of this audit was to assess whether the Civil Aviation Safety Authority (CASA) has implemented effective arrangements for the planning and conduct of surveillance activities.
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The objective of the audit was to assess whether effective arrangements have been established by Finance to achieve value for money outcomes for Commonwealth leased office property.
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The sale of leases for the 14 Phase 2 Federal airports was completed by 30 June 1998, in accordance with the Government's timetable. This represented a significant achievement given that it constituted the largest completed airport trade sales program in the world to that date and achieved the Government's sales objectives.
The objective of the audit was to assess whether the Department of the Treasury (Treasury) had complied with gifts, benefits and hospitality requirements.
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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.
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The objective of the audit was to assess whether the Department of Immigration and Border Protection (DIBP) had appropriately managed the procurement of garrison support and welfare services at offshore processing centres in Nauru and Papua New Guinea (Manus Island); and whether the processes adopted met the requirements of the Commonwealth Procurement Rules (CPRs) including consideration and achievement of value for money.
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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.
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The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.
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The audit objective was to examine the appropriateness of the Department of Infrastructure, Transport, Regional Development, Communications and the Arts’ approach to acquiring, managing, and leasing Australian contemporary art in the Artbank collection.
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The Australian National Audit Office provided a submission on 10 November 2017 to the statutory review of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and Public Governance, Performance and Accountability Rule 2014 (PGPA Rule).
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The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.
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The audit objective was to assess the effectiveness of the Department of Social Services’ arrangements for managing Disability Employment Services provider agreements.
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The objective of this audit was to examine the effectiveness of the Australian Electoral Commission’s management of financial disclosures required under Part XX of the Commonwealth Electoral Act 1918, including the extent to which the AEC is achieving accurate and complete financial disclosures.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers.
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The Age Pension is a social security income support payment available to Australian residents and eligible Australians residing overseas who have reached Age Pension age and whose income and assets are under certain limits. In 1999-2000, approximately $14 billion was paid to approximately 1.7 million Age Pension recipients. Payment of Age Pension is made under the Social Security Law and in accordance with the Guide to the Social Security Law prepared by the Department of Family and Community Services (FaCS). FaCS has contracted Centrelink under a Business Partnership Agreement (BPA) to administer the payment of Age Pension to eligible customers. The objective of the audit was to assess the extent to which new claims for Age Pension had been assessed in compliance with the legislation and other relevant guidelines developed by Centrelink, and whether Centrelink employed appropriate mechanisms to help ensure such compliance. In particular, the ANAO sought evidence with respect to: payment at the right rate, from the right date, to the right person with the right product, for new claims assessed during the audit sample period (that is, in accordance with the working definition of accuracy within Centrelink); the accuracy of Centrelink?s own reporting on compliance, as reported to FaCS under the BPA; and the application of appropriate mechanisms to help ensure such compliance.
The audit objective was to assess the effectiveness of the Department of Defence's (Defence) management of advertising campaigns for Australian Defence Force recruitment.
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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.
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The objective of the audit was to assess the effectiveness of the administration of the Pharmaceutical Benefits Scheme.
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The audit objective was to assess whether the Department of Home Affairs is effectively managing the Civil Maritime Surveillance Services contract.
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The audit objective was to assess the effectiveness of the Australian Federal Police's management of its use of force regime.
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The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.
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The main objectives of the audit were to examine and form an opinion on:
- the efficiency, economy and administrative effectiveness with which the Commonwealth planned and coordinated implementation of the gun buy-back scheme;
- the management of firearms surrender and destruction in the Australian Capital Territory by the Australian Federal Police; and
- the management of the competitive tendering process for the national public education campaign.
Audit criteria were developed which examined program policy and planning, coordination with and payment of funds to the States.
The audit objective was to assess the effectiveness of the Department of Communications and the Arts’ contract management of selected telephone universal service obligations.
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The objective of the audit was to assess the effectiveness of the Australian Charities and Not-for-profits Commission’s (ACNC’s) regulation of charities.
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The objective of the audit was to assess the effectiveness of the governance board in Hearing Australia.
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The objective of 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).
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The objective of this audit was to assess the effectiveness of the Department of Finance’s administration of the Parliamentary Expenses Management System project.
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The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s arrangements for identifying and reducing the income tax gap for individuals not in business.
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The objective of the audit was to assess the effectiveness of Department of Defence's procurement and implementation of the myClearance system to date.
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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 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.
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The audit objective was to review the effectiveness of the Department of Defence’s (Defence) arrangements for delivering selected non-platform sustainment.
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The objective of this audit was to assess the effectiveness to date of the implementation of the Tourism 2020 strategy by the Australian Trade and Investment Commission (Austrade) and Tourism Australia.
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The objective of the audit was to assess the effectiveness of the NDIA’s management of claimant compliance with NDIS claim requirements.
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The audit reviewed the Commonwealth-State Housing Agreement (CSHA). CSHA is a joint arrangement between the Commonwealth and the States under which both the Commonwealth and the States contribute funding in the form of grants, which are used by State Housing Authorities to provide a variety of housing assistance programs to households on low incomes and those with special needs. The overall objective of the audit was to assess and report to Parliament on how effectively the Department of Family and Community Services (FaCS - formerly the Department of Social Security) administered the CSHA and to identify any areas where improvements could be made.
The objective of the audit was to assess progress in implementing the corporate plan requirement under the Public Governance, Performance and Accountability Act 2013.
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The objective of this audit was to assess the effectiveness of the Department of Social Services' fraud control arrangements.
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The objective of this audit was to assess the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals within the Great Barrier Reef Marine Park.
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The objective of the audit was to assess the effectiveness of the management of community intelligence by the Tax Office.
The objective of the audit was to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.
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The audit objective was to assess the effectiveness of the Department of Infrastructure and Regional Development's regulation of passenger security screening at Australian domestic airports.
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The objective of the audit was to examine the effectiveness of the integration of the Department of Immigration and Border Protection (DIBP) and the Australian Customs and Border Protection Service.
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The objective of this audit was to assess the effectiveness of the governance of the Northern Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976, Native Title Act 1993 and Public Governance, Performance and Accountability Act 2013.
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The objective of this audit was to assess the effectiveness of the Australian Competition and Consumer Commission's probity management.
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The objective of the audit was to assess the effectiveness of the governance of the Northern Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976, the Native Title Act 1993 and the Public Governance, Performance and Accountability Act 2013.
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The objective of this audit was to examine the extent to which Australian Government entities have implemented the Digital Continuity 2020 policy, and how effectively the National Archives of Australia is monitoring, assisting, and encouraging entities to meet the specified targets of the policy.
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The objective of the audit was to examine the effectiveness of the design and implementation of the clear read principle under the Commonwealth Resource Management Framework.
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The audit objective was to assess the effectiveness of the design process and monitoring arrangements for the National Innovation and Science Agenda by the relevant entities.
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The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s delivery of services to Australians travelling or residing abroad.
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This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2014. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in May 2014; the performance measures set out in the outcome and programs framework in the 2013–14 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements provided for in legislation.
The audit objective was to examine whether the design and conduct of the procurement process for delivery partners for the Entrepreneurs’ Programme complied with the Commonwealth Procurement Rules, and whether the signed contracts are being appropriately managed.
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The objective of the audit was to review the efficiency, economy and administrative effectiveness of departmental activities leading to the letting of the contract with SPCL and its subsequent administration. This included, among other things, an examination of action taken to protect the Commonwealth's interests and the adequacy of relevant departmental guidelines and processes. A primary aim of the audit was to identify the facts of the particular case, including any administrative inadequacies that led to unnecessary financial exposure for the Commonwealth and less than satisfactory outcomes. In particular, the audit aimed to identify elements of better practice that could be followed under similar circumstances or programs in the future.
The audit objective was to assess whether the Department of Immigration and Border Protection adopted sound contract management practices for the delivery of garrison support and welfare services for offshore processing centres in Nauru and Manus Island.
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The objective of the audit was to assess the effectiveness of the Australian Prudential Regulation Authority's processes for the prudential regulation of superannuation entities.
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The objective of the audit was to assess whether Defence has a fit-for-purpose framework for the management of materiel sustainment.
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The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s overseas crisis management and response arrangements in meeting the government’s objectives for returning Australians from overseas in response to the COVID-19 global pandemic.
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The audit objective was to assess the effectiveness of the Department of Health’s records management arrangements, including Health’s progress in transitioning to digital records management.
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The objective of this audit was to assess the effectiveness of Comcare’s administration of claims for Australian Government entities under its workers’ compensation scheme.
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The objective of the audit was to assess whether Services Australia had effectively managed risks related to the rapid preparation for and delivery of COVID-19 economic response measures.
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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.
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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.
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The objective of the audit was to assess the effectiveness of the Department of the Treasury’s design and implementation of the Measuring What Matters framework.
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The policy for responsible use of artificial intelligence (AI) in government in government includes mandatory requirements to nominate accountable officials and publish AI transparency statements. This statement provides details of the Australian National Audit Office (ANAO) implementation of these policy requirements.
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The objective of the audit was to assess the effectiveness to date of the Department of Defence’s implementation of its Pathway to Change — Evolving Defence Culture 2017–2022 cultural reform strategy.
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The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) by selected entities.
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The objective of this audit was to assess the effectiveness of the governance of the Tiwi Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.
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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.
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The objective of the audit was to assess the effectiveness of the governance board in Old Parliament House.
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The objective of the audit was to assess the effectiveness of Australian Financial Security Authority’s (AFSA) management of conflicts of interest.
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This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2013. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in June 2013; the performance measures set out in the outcomes and programs framework in the 2012–13 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements set out in legislation.
The audit objective was to assess selected entities’ compliance with the four mandatory ICT security strategies in the Australian Government Information Security Manual (ISM).
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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.
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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 this audit is to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.
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The objective of this audit was to assess the effectiveness of the Australian Institute for Teaching and School Leadership’s (AITSL) administration of national standards and frameworks.
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The objective of this audit was to assess the effectiveness of the Department of Health’s implementation of the National Ice Action Strategy (NIAS).
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The overall objective of the audit was to assess AusAID's management of commercial contracts to deliver Australia's overseas aid program. To this end, the audit examined whether:
- there are sound supporting structures for contract management;
- AusAid effectively manages risks;
- contracts clearly define deliverables;
- services are delivered and payments are made in accordance with the contract;
- there are appropriate arrangements to manage contractor performance;
- strategies appropriately assess and allocate risk between AusAid and contractors; and
- contracts deliver the desired aid outcomes.
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.
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This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2015. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and Other Non‑corporate Commonwealth Entities approved by the Joint Committee of Public Accounts and Audit in June 2015; the performance measures set out in the outcome and programs framework in the 2014–15 Portfolio Budget Statements; section 28 of the Auditor‑General Act 1997; and other annual reporting requirements set out in legislation.
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 the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.
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The audit was undertaken following advice from the Joint Committee of Public Accounts and Audit (JCPAA) to the Auditor-General that assurance that ABC programming adequately reflects the ABC's Charter was an audit priority of Parliament. The objective of the audit is to provide Parliament with this assurance. The focus of the audit was on the governance arrangements of the ABC Board and management that enable the ABC to demonstrate the extent to which it is achieving its' Charter obligations, and other related statutory requirements, efficiently and effectively. The scope of the audit was as follows:
- Review the ABC's corporate governance framework against better practice models. The ANAO had regard to the ABC's unique role as a national public broadcaster established as a budget funded Commonwealth statutory authority subject to the Commonwealth Authorities and Companies Act 1997.
- Examine the ABC Board's approach to the interpretation of the Charter requirements of the ABC and the setting of strategic directions, and management's administrative arrangements for implementing the strategic directions established by the Board.
- Examine the ABC's performance information framework, the development, documentation and use of performance measures in relation to targets and/or objectives, the monitoring and reporting of performance and its' inter-relationship with the corporate planning and budgetary processes, particularly in relation to the strategic directions set by the Board.
The audit did not examine the overall management of the ABC. In keeping with the audit scope, the audit examined ways in which the ABC aligns its' strategic directions with its' Charter requirements for programs broadcast on radio, television and on-line and assures itself, and Parliament, about the achievement of its' Charter obligations. Further, the audit did not examine the operations of ABC Enterprises or symphony orchestras that operate as ABC-owned subsidiary companies.
The audit objective was to assess the effectiveness to date of the management of the approach to transition the disability services market to the National Disability Insurance Scheme (NDIS) market arrangements.
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The Auditor-General responded on 22 October 2021 to correspondence from Senator Mehreen Faruqi dated 27 September 2021, requesting that the Auditor-General conduct an investigation to examine the administration of the Australian Research Council's funding application processes.
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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’.
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The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s (CER) issuing, compliance and contracting activities related to Australian Carbon Credit Units.
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The audit objective was to assess the effectiveness of the management of international travel restrictions during the COVID-19 pandemic.
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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.
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The objective of this audit was to assess the effectiveness of the design and establishment of the Regional Investment Corporation.
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The objective of this audit was to assess the effectiveness of the Australian Prudential Regulation Authority's probity management.
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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.
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The objective of this audit was to examine the effectiveness of the governance arrangements for the Special Broadcasting Service Corporation (SBS).
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The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s management and oversight of fraud control arrangements for the administration of the Goods and Services Tax (GST).
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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.
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The objective of this audit is to assess whether the Department of Infrastructure, Transport, Regional Development, Communications and the Arts effectively managed the approval and administration of the Australian Government’s $2.2 billion funding commitment towards Suburban Rail Loop East.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.
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The 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.
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The objective of the audit was to examine the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 and the enhanced Commonwealth performance framework.
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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 Australian Communications and Media Authority’s regulation of unsolicited communications.
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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.
The objectives of the audit were to:
- assess the effectiveness of the ongoing administration of the Australian Government’s campaign advertising framework; and
- assess the effectiveness of the selected entities’ administration in developing advertising campaigns and implementing key processes against the requirements of the campaign advertising framework applying at the time, and relevant legal and government policy requirements.
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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.
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The audit objective was to assess the effectiveness of the Australian National University’s governance and control framework.
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The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.
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The objective of the audit was to assess the effectiveness of the Digital Transformation Agency’s procurement of ICT-related services.
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The objective of this audit was to assess whether the Department of Veterans’ Affairs is efficiently delivering services to veterans and their dependents.
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The objective of the audit was to assess the effectiveness of the governance board in the Australian Film, Television and Radio School.
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The objective of 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 this audit was to assess the effectiveness of the Clean Energy Regulator’s administration of the Renewable Energy Target scheme.
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The objective of the audit was to assess the effectiveness of cyber security risk mitigation strategies implemented by selected non-corporate Commonwealth entities to meet mandatory requirements under the Protective Security Policy Framework, and the support provided by the responsible cyber policy and operational entities.
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The objective of the audit was to assess the effectiveness of the Department of Education, Skills and Employment in managing the integrity of payments to employment service providers.
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The 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.
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