Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The audit objective was to examine the effectiveness of the Department of Defence's administration of the Future Submarine Program to date.
Please direct enquiries through our contact page.
The objective of the audit was to assess the Department of Agriculture, Water and the Environment’s effectiveness in responding to non-compliance with plant and animal biosecurity requirements.
Please direct enquiries through our contact page.
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.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of the evaluation of selected Australian Government pilot programs.
Please direct enquiries through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of the JobKeeper scheme.
Please direct enquiries through our contact page.
The objective of the audit was to assess the Department of Human Services' and the Department of Social Services’ management of selected fraud prevention and compliance Budget measures.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of Defence’s design and implementation of the Base Services contracts.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess whether the Department of Defence’s Projects of Concern regime is effective in managing the recovery of underperforming projects.
Please direct enquiries through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness and value for money to date of the Department of Defence’s acquisition of combat reconnaissance vehicles under project Land 400 Phase 2.
Please direct enquiries through our contact page.
The objective of this report is to provide the Auditor-General’s independent assurance over the status of the selected Major Projects. The status of the selected Major Projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.
Please direct enquiries through our contact page.
The objective of the audit was to examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.
Please direct enquiries relating to audits through our contact page.
The objective of the audit was to assess the effectiveness of the department’s delivery of the Wildlife and Habitat Bushfire Recovery Program.
Please direct enquiries through our contact page.
The report summarises the final results of the audits of the financial statements of Australian Government entities, being the second report this year on financial statements for the period ended 30 June 2003. It complements Audit Report No.61 2002-2003 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2003.
The objective of the audit was to assess the effectiveness of the design and administration of the VET FEE-HELP scheme.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess whether the award of funding under the Disaster Ready Fund was effective and consistent with the published guidelines.
Please direct enquiries through our contact page.
The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.
Please direct enquiries relating to reports through our contact page.
The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the Department of Industry, Innovation and Science in administering the low emission technologies for fossil fuels (LETFF) program.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to examine the effectiveness of spectrum reallocation to support the deployment of 5G services.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s administration of funding for remote housing in the Northern Territory.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness of the Department of Health’s and the Department of Human Services’ management and administration of the Child Dental Benefits Schedule.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries through our contact page.
Under section 57 of the Financial Management and Accountability Act 1997 (FMA Act) the Auditor-General is required to report each year to the relevant Minister, on whether the financial statements of agencies have been prepared in accordance with the Finance Minister's Orders (FMOs) and whether they give a true and fair view of the matters required by those Orders.
Our interim audits of agencies encompass a review of governance arrangements related to agencies' financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes.
The objective of the audit was to assess the effectiveness of the design and implementation of the Department of Human Services' Quality Framework.
Please direct enquiries through our contact page.
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.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of Australian Government-funded aged care services delivered to Aboriginal and Torres Strait Islander people.
Please note: Aboriginal and Torres Strait Islander people should be aware that this website may contain images of deceased people.
Please direct enquiries relating to reports through our contact page.
The audit objective is to examine the effectiveness of measures taken to strengthen the protection of Australia’s missions and staff overseas.
Please direct enquiries relating to reports through our contact page.
The Australian National Audit Office Enterprise Agreement 2024–2027 was approved by the Fair Work Commission (FWC) on 22 March 2024 and operates from 29 March 2024. The agreement will nominally expire on 28 February 2027. The signatories page of this agreement is available on the FWC website.
Please direct enquiries through our contact page.
The audit objective was to assess whether the Department of Defence's (Defence's) arrangements for the operation and maintenance of the Mulwala and Benalla facilities beyond June 2020 were established through appropriate processes and in accordance with the Commonwealth Procurement Rules (CPRs).
Please direct enquiries through our contact page.
The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of Department of Defence's procurement and implementation of the myClearance system to date.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.
Please direct enquiries through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess selected entities’ compliance with the four mandatory ICT security strategies in the Australian Government Information Security Manual (ISM).
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to examine the efficiency and economy of the Department of Defence’s management of its general stores inventory.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness of the Australian Taxation Office's (ATO) strategies and activities to address the cash and hidden economy.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the terms of the Natural Disaster Relief and Recovery Arrangements Ministerial determination.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the Department of Agriculture and Water Resources' establishment and administration of the Farm Finance and Drought Concessional Loans programs.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess the effectiveness of the administration of the commuter car park projects within the Urban Congestion Fund.
Please direct enquiries through our contact page.
The objective of this report was to provide the Auditor-General’s independent assurance over the status of the selected major projects. The status of the selected major projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence. Assurance from the ANAO’s review is conveyed in the Independent Assurance Report by the Auditor-General.
Please direct enquiries through our contact page.
The objective of this audit was to examine the effectiveness of the Australian Federal Police in managing employee mental health.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess how effectively the Defence Science and Technology Group (DSTG) administers the science and technology work it undertakes for the Australian Defence Organisation.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the Department of Social Services' administration of Early Intervention Services for Children with Disability.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess the effectiveness of NBN Co’s service continuity operations relating to the migration of telecommunication services to the National Broadband Network (NBN).
Please direct enquiries through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
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).
Please direct enquiries through our contact page.
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.
Please direct enquiries through our contact page.
The objective of this audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations relating to improving the accuracy and completeness of the electoral roll and other matters from Audit Report No.28 2009–10 that have not previously been followed-up by the ANAO.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of the planning and implementation of the COVID-19 vaccine rollout.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness to date of the Department of Defence’s procurement of six evolved Cape class patrol boats.
Please direct enquiries through our contact page.
The audit objective was to examine the effectiveness of Defence’s sustainment arrangements for Navy’s Canberra class fleet of amphibious assault ships (or LHDs).
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the management and oversight of compliance activities within the Child Care Subsidy program.
Please direct enquiries through our contact page.
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.
Please direct enquiries through our contact page.
The objective of the audit was to examine the effectiveness of the Department of Social Services' (DSS) administration of the National Rental Affordability Scheme (NRAS), with a focus on the assessment of applications, and management of reserved allocations.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess the effectiveness of Services Australia's management of social security and welfare debt.
Please direct enquiries through our contact page.
The audit objective was to determine whether selected grant programs are being administered efficiently by the Australia Council in relation to suitable comparators. The selected grant programs are collectively known as the Australia Council Grants Program.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration framework.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries through our contact page.
The audit objective was to examine Defence’s administration of Materiel Sustainment Agreements (MSAs) and the contribution made by MSAs to the effective sustainment of specialist military equipment.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess whether the Australian Maritime Safety Authority is effectively managing the Search and Rescue Aircraft contract.
Please direct enquiries through our contact page.
The audit objective is to assess the effectiveness of the Department of Defence's management of the Mulwala Redevelopment Project.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of the Department of the Environment’s administration of the Biodiversity Fund program.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of Medicare electronic claiming arrangements, including an assessment of the extent to which claiming and processing efficiencies for the Government, health professionals and Medicare customers have been achieved.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the Australian Customs and Border Protection Service's management of the Cape Class patrol boat program.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness of the Department of Human Services' administration of the Financial Information Service.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries through our contact page.
The objective of the audit was to assess whether appropriate steps were taken to protect the Commonwealth’s interests and obtain value for money in respect to the:
- approval of $1.5 billion in Commonwealth funding for stage one of the East West Link project, and the June 2014 payment of $500 million of this funding; and
- approval of $1.5 billion in Commonwealth funding for stage two of the East West Link project, and the June 2014 payment of $1 billion of this funding.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of Defence’s design and implementation of arrangements to select a preferred Strategic Partner for the Future Submarines Program.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess the effectiveness of the Department of Communications and the Arts’ assessment and selection of base stations for funding under the first round of the Mobile Black Spot Programme.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries through our contact page.
Records Management is targeted at all Australian Government officials. It also benefits those in information management roles.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness of the Department of Defence’s arrangements to manage the security authorisation of its ICT systems.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness of Health's implementation of the Diagnostic Imaging Review Reform Package, some three years into the five year reform period.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess whether the award of funding under the Safer Communities Fund was effective and consistent with the Commonwealth Grant Rules and Guidelines.
Please direct enquiries through our contact page.
The audit objective was to assess the departments of Health and Human Services’ administration, including oversight and monitoring arrangements, for the Indemnity Insurance Fund.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s management of Australian aid to Vanuatu.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the management of international travel restrictions during the COVID-19 pandemic.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of the Department of Health’s implementation of the National Ice Action Strategy (NIAS).
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of Indigenous Business Australia’s management and implementation of the Indigenous Home Ownership Program.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness and value for money of Defence’s acquisition of light protected vehicles, under Defence project Land 121 Phase 4.
Please direct enquiries through our contact page.
The objective of the follow-up audit was to assess how well the ATO has implemented the recommendations of Audit Report No.3 of 2001-2002, The Australian Taxation Ofiice's Administration of Taxation Rulings. As part of the audit we also considered the ATO's progress in addressing the JCPAA's suggestions resulting from its review of Report No.3 of 2001-2002.
The objectives of this performance audit were to: - review the governance and accountability framework for the Scheme, and - assess the efficiency and effectiveness of Treasury's implementation and management of that framework.
The objective of this follow-up audit is to examine DEEWR's implementation of the six recommendations made in the ANAO's 2003 report. This audit has had regard to the issues underlying the recommendations, and new administrative issues affecting their implementation.
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.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to determine whether Australian Government entities were implementing effective strategies to support increased Indigenous employment.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of the ATO's management of its interpretative assistance activities for SMSFs.
The objective of the audit was to assess the effectiveness of the implementation and award of funding for Round 1 of the Growing Regions Program.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the management of risks arising from the use of PSDs in selected Australian Government agencies. The PSDs included within the scope of this audit were: USB flash drives; CDs and DVDs; external hard drives; laptop computers and smartphones.
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.
Please direct enquiries through our contact page.
The Australian National Audit Office has undertaken a pilot project to assess the status of the Australian Government performance measurement and reporting framework as a basis for implementation of a future program of audits of entities’ key performance indicators, and to develop a suitable audit methodology. This report presents a summary of the work completed to date.
The objective of the audit was to assess the effectiveness of the services delivered through ATO shopfronts to individual and micro enterprise tax clients. Particular emphasis was given to the delivery of services to clients and planning and reporting processes for shopfront services.
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.
Please direct enquiries relating to reports through our contact page.
A Special Account is a mechanism used to record amounts in the Consolidated Revenue Fund that are set aside for specified purposes. A total of $3.40 billion was reported as held in Special Accounts as of 30 June 2003, with $10.33 billion reported as credited to Special Accounts in 2002-03 and $10.06 billion in reported payments (debits) from these Accounts. The audit examined the establishment, management and abolition of Special Accounts by Commonwealth agencies, as well as compliance with legal requirements
The audit objective was to assess the effectiveness of the Department of Health’s approach to improving and monitoring immunisation coverage.
Please direct enquiries through our contact page.
The objective of this audit was to assess how effectively entities had developed and implemented appropriate KPIs to support stated program objectives.
The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the Indigenous Legal Assistance Programme.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the Parliamentary Budget Office in conducting its role since being established in July 2012.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess whether agreements between Australian Government (Commonwealth) agencies reflect sound administrative practices. To meet this objective, the audit reviewed current government policy and a range of better practice guidelines, conducted interviews with agencies and examined cross-agency agreements, to formulate suitable audit criteria and subsequently develop better practice principles.
The objective of this audit was to assess the effectiveness of the Department of Defence's planning and administrative arrangements to support the provision of emergency Defence Assistance to the Civil Community (DACC).
Please direct enquiries through our contact page.
The objective of the audit was to assess the ACMA's effectiveness in operating, managing and monitoring the Register, including compliance with legislative requirements.
This audit is the first time that the ANAO has looked at superannuation payments to independent contractors. The audit examined whether Commonwealth organisations were identifying contracts that were wholly or principally for the labour of the contractor and meeting statutory superannuation obligations under the Superannuation (Productivity Benefit) Act 1988.
The audit objective was to assess the effectiveness of the Department of Human Services’ administration of the child support objection review process.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was: to form an opinion on the adequacy of selected agencies' approaches to monitoring and evaluation of government programs and services delivered on the Internet; and to identify better practices and opportunities for improvement. In order to achieve this objective, the audit examined the websites and Internet-delivered services of five agencies.
The objective of the audit was to examine Defence's management of leases that have resulted from property sale and leaseback transactions. Leases subject to review were for a period of ten or more years and included the following six properties: the Defence Plazas in Sydney and Melbourne; the Hydrographic Office Wollongong; DNSDC Moorebank; Campbell Park Offices in Canberra; and ADC Weston Creek in Canberra. The audit examined the process for identifying the properties for sale and leaseback and the sale approval process. The audit sought to determine the basis on which the properties were proposed for sale and leaseback and the financial impact for the Government. The audit also reviewed the lease terms and conditions to determine whether they protect the Government's interests, and examined Defence's management of commitments arising from the leases.