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 Digital Transformation Agency’s procurement of ICT-related services.
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The objective of the audit was to assess the implementation and effectiveness of the enhanced grants administration requirements for:
- reporting to the Finance Minister on the awarding of grants within their own electorate by Ministers who are Members of the House of Representatives;
- reporting to the Finance Minister on instances where Ministers have decided to approve a particular grant which the relevant agency has recommended be rejected; and
- the website reporting of grants awarded.
The objective of the audit was to assess the effectiveness of the Phoenix Taskforce to combat illegal phoenix activities.
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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 Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.
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The objective of this audit was to assess the efficiency and effectiveness of the establishment, implementation and administration of the quarantined heritage component of the Local Jobs stream of the Jobs Fund. A particular focus was on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives. The audit approach has been influenced by recent audits of grants administration which have emphasised the importance of transparent and accountable grant decision-making processes to the cost effective achievement of stated program objectives, and having regard for recent government decisions to enhance the framework applying to the administration of grants.
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 examine the effectiveness of the Department of Veterans’ Affairs' (DVA's) planning and management of the Veteran Centric Reform (VCR) program.
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The objective of the audit was to assess the effectiveness of ASIO’s arrangements for providing timely and soundly based security assessments of individuals to client agencies.
The objective of this audit was to assess the effectiveness of NBN Co Limited’s (NBN Co’s) strategies to manage its transition from building to operating the national broadband network.
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The objective of the audit was to assess whether the Department of Health and Aged Care has effectively managed the expansion of telehealth services during and post the COVID-19 pandemic.
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The objective of this audit was to assess the effectiveness of the Department of Defence’s design process and implementation to date of the Defence Export Strategy.
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The objective of the audit was to assess the establishment of the National Offshore Petroleum Safety and Environmental Management Authority and the effectiveness of its regulatory function.
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The objective of this audit was to assess the effectiveness of the Department of Home Affairs' management of family-related visas.
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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 this audit was to examine the Department of Foreign Affairs and Trade’s (DFAT’s) achievement of value for money objectives in the delivery of Official Development Assistance (aid) through facility arrangements.
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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 whether the Department of the Treasury (Treasury) had complied with gifts, benefits and hospitality requirements.
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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 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 the effectiveness of DSEWPaC's administration of PIIOP, including the acquisition of water access entitlements and progress towards achieving the program's objectives.
The objective of this audit was to assess the effectiveness of the evaluation of selected Australian Government pilot programs.
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The audit objective was to assess the effectiveness of risk management, data monitoring and public reporting arrangements associated with the Australian Government's funding of public hospital services under the 2011 National Health Reform Agreement (NHRA).
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The audit objective was to assess the effectiveness of the Australian Security Intelligence Organisation's workforce planning to support key activities.
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The objective of this audit was to assess the efficiency1 and effectiveness of the establishment, implementation and administration of the bike paths component of the Local Jobs stream of the Jobs Fund. A particular focus was on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives. The audit approach has been influenced by recent audits of grants administration which have emphasised the importance of transparent and accountable grant decision-making processes to the cost effective achievement of stated program objectives, and having regard for recent government decisions to enhance the framework applying to the administration of grants.
As an economic stimulus program, efficiency was assessed with particular attention to whether the application, assessment, decision-making and funding agreement processes were undertaken in a timely manner. This emphasis was consistent with the criterion adopted by the Government for the design of the stimulus packages established in response to the global financial crisis (see further at paragraph 4.20 of the audit report).
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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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.
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The objective of this audit was to examine the effectiveness of the Department of Home Affairs’ management of its public communications and media activities.
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The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the National Bushfire Recovery Agency functions including the National Bushfire Recovery Fund.
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The objective of this audit was to assess the effectiveness of the Department of Education, Skills and Employment’s arrangements in administering wage subsidies linked to employment programs.
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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 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 whether the Murray–Darling Basin Authority (MDBA) had complied with gifts, benefits and hospitality requirements.
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The objective of the audit was to examine the effectiveness and appropriateness of the Department of Defence's management of its public communications and media activities.
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The Auditor-General is responsible for managing the ANAO within the arrangements of the broader Australian Public Service. These obligations are met by being transparent and reporting on the ANAO activities and operations.
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The objective of this audit was to examine the effectiveness of DAFF’s administration of the Digital Services to Take Farmers to Markets (TFTM) program.
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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.
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The objective of this audit was to examine whether procurements of office furniture have been consistent with the Commonwealth Procurement Rules and are achieved value for money.
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Information about ANAO events and seminars including the financial and performance reporting forum and the audit committee chairs forum.
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The focus of this audit was on those entitlements administered by Finance. Similar to the 2001-02 Audit Report, the audit scope did not include entitlements provided to persons employed under the Members of Parliament (Staff) Act 1984 (MOP(S) Act). It also did not examine the administration of entitlements provided through other agencies (such as Parliamentarians' salary and electorate allowance, which are paid by the Chamber Departments, and entitlements provided to Ministers by their home department).
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 policy for responsible use of artificial intelligence (AI) 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 this audit was to assess the effectiveness of the design of the Growing Regions Program.
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The objective of this audit was to examine the efficiency of the Australian Commission for Law Enforcement Integrity (ACLEI) in detecting, investigating and preventing corrupt conduct.
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The audit objective was to examine entity compliance with regulatory requirements for the establishment and ongoing management of special appropriations.
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The objective of the audit was to assess the effectiveness of the department’s management of non-compliance with the Therapeutic Goods Act 1989 for unapproved therapeutic goods.
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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.
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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 objective of the audit was to assess whether the design and early implementation of the Australian Government’s response to Recommendation 86 of the Royal Commission into Aged Care Quality and Safety has been effective.
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The objective of this audit was to assess the effectiveness of the Australian Securities and Investments Commission's probity management.
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The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.
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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.
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The objective of this audit was to assess whether the OneSKY tender was conducted so as to provide value with public resources and achieve required timeframes for the effective replacement of the existing air traffic management platforms.
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The objective of this audit was to examine the effectiveness of Defence and the DMO's management of procurement and through life support arrangements to meet the explosive ordnance requirements of the ADF, particularly the non-guided munitions requirements of Army. This included a review of the progress of Defence and the DMO in implementing the recommendations of ANAO Audit Report No.40 2005–06.
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.
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The audit objective was to assess whether Tourism Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.
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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 audit objective was to assess whether the Australian Government has established an appropriate framework for responding to crises.
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The objective of this audit was to assess the effectiveness and efficiency of Indigenous Business Australia’s (IBA's) management of its business support and investment activities.
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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 management of cyber risks by the Department of the Treasury, National Archives of Australia and Geoscience Australia.
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This report presents the results of the interim phase of the 2004-2005 financial statement audits. The audits have encompassed a review of governance arrangements related to entities' financial management responsibilities, and an examination of internal control, including information technology system controls for all portfolio departments and other major General Government Sector entities as at 31 March 2005. 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. All ANAO findings have been reported to entities and summary reports provided to the relevant Minister(s).
The objective of this audit was to assess the effectiveness of the Australian Competition and Consumer Commission's probity management.
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This report presents the results of the interim phase of the 2009–10 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses.
The objective of this audit was to assess whether the design and administration of the Adult Migrant English Program was effective.
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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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This edition of Audit Insights is targeted at Australian Government officials who have responsibility for overseeing or preparing performance information under the Commonwealth Performance Framework. The aim of Audit Insights is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons. This edition is drawn from audit reports tabled from 2015–16 to 2022–23 into the implementation of the corporate planning and annual performance statements requirements.
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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 the effectiveness of the Australian Customs and Border Protection Service's management of the Cape Class patrol boat program.
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This edition of audit insights covers audit reports tabled in Parliament during the fourth quarter of 2017–18 with a focus on the key learnings relating to cyber resilience. Cyber security is an increasing risk across government and one that requires attention by Accountable Authorities.
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This report presents the results of the interim phase of the 2007-08 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses. The results of the final audits of these departments and agencies will be included in a second report to be tabled in the Parliament in December 2008 following completion of the financial statement audits of all entities for 2007-08.
The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.
The objective of this audit is to assess the effectiveness of the design and implementation of the Department of Agriculture, Water and the Environment’s cultural reform program prior to the July 2022 Machinery of Government changes.
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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.
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The objective of this audit was to assess the effectiveness of the Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.
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The audit objective was to assess whether the Department of Health is effectively managing financial assistance under the Medical Research Future Fund.
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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.
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The audit objective was to assess the effectiveness of the Department of Home Affairs’ administration and regulation of critical infrastructure protection policy.
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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.
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This Emissions Reduction Plan describes the priorities and actions the Australian National Audit Office is taking to reduce operational emissions and contribute to the APS Net Zero 2030 target.
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The objective of this audit was to assess the effectiveness of the Australian Energy Regulator’s regulation of energy markets.
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The objective of this audit was to examine the efficiency of the Australian Transport Safety Bureau’s (ATSB’s) investigation of transport accidents and safety occurrences.
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The objective of the audit was to assess the effectiveness of the National Health and Medical Research Council’s fraud control arrangements.
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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.
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 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 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).
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The objective of the audit was to assess whether the Australian Communications and Media Authority (ACMA) had complied with gifts, benefits and hospitality requirements.
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The objective of the audit was to examine the effectiveness of the Department of Defence’s planning, budgeting and implementation of an electronic health records solution for Defence personnel.
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The audit objective was to assess the effectiveness of the implementation of the My Health Record system under the opt-out model.
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The audit objective was to assess the establishment and administration of the Australian Border Force’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.
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The objective of the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.
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The objective of the audit was to assess the effectiveness of the Office of the Fair Work Ombudsman’s exercise of its regulatory functions.
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The consolidated financial statements (CFS) present whole-of-government financial results inclusive of all Australian Government–controlled entities. Also presented are the financial statements of the general government sector (GGS) and disaggregated information on each of the sectors of government.
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This edition of Audit Insights is targeted at Australian Government officials who have responsibility for the implementation of cyber security controls or strategy for government systems. The aim is to communicate lessons from our audit work to make it easier for people working within the Australian public sector to apply those lessons. It is drawn from audit reports tabled in 2019–20, 2020–21 and 2022–23 into management of cyber security risks.
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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 the audit was to assess the effectiveness of the Australian Government’s personnel security arrangements for mitigating insider threats.
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The objective of this audit was to assess whether selected regulatory entities effectively apply the cost recovery principles of the Australian Government’s cost recovery framework. The selected regulatory entities were the Department of Agriculture and Water Resources, the Australian Maritime Safety Authority, and the Department of Health (Therapeutic Goods Administration).
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The audit objective was to assess the effectiveness of the Department of the Environment’s and the Australian Customs and Border Protection Service’s management of compliance with the wildlife trade regulations under Part 13A of the Environment Protection and Biodiversity Conservation Act 1999.
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The audit objective was to assess the effectiveness of the Department of Education’s design and governance of the Child Care Package.
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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 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 objective of this audit was to examine the effectiveness of bilateral agreement arrangements between Services Australia and other entities.
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The objective of this audit was to assess the effectiveness of the implementation of the government response to the Black Economy Taskforce report.
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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 assess the effectiveness of the administration of the Pharmaceutical Benefits Scheme.
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The objective of this audit was to assess the effectiveness of the Department of Health and Aged Care’s (DHAC) performance management of the Primary Health Network program.
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Given the significant expenditure associated with the Super Seasprites, and the problems that the Project had encountered over some time, the ANAO had commenced this performance audit prior to the Government's decision to cancel the Project. The focus of the audit was on Defence's and DMO's administration of the Project. In light of the Government's decision to cancel the Project, the objective of the audit was revised to place greater emphasis on those issues that resulted in the failure of the Project to provide the required capability, and highlighting project management lessons for major Defence acquisitions going forward.Accordingly the audit objective was to:
- identify those factors that contributed to the on-going poor performance of the Project;
- outline measures taken by Defence and DMO in seeking to overcome issues encountered by the Project, and key lessons arising from this project for the benefit of major acquisitions projects generally; and
- determine the capability and cost implications of a project that failed to deliver to expectations.
The objective of the audit was to assess the effectiveness of the design and implementation of the Department of Human Services' Quality Framework.
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The objective of the audit was to assess whether the Strategic Projects component of the Regional and Local Community Infrastructure Program has been effectively designed and administered.
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.
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The objective of this audit was to assess the effectiveness of the Australian Office of Financial Management’s (AOFM) management of the Australian Government’s debt.
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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 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 assess the effectiveness of Geoscience Australia’s 2020 to 2022 procurement of the Southern Positioning Augmentation Network (SouthPAN).
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The objective of this audit was to examine the effectiveness of the Department of Defence’s development and implementation of Australia’s approach to providing military assistance to the Government of Ukraine.
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The objective of the audit was to assess the effectiveness of the governance of the Northern Land Council in fulfilling its responsibilities and obligations under the Aboriginal Land Rights (Northern Territory) Act 1976, Native Title Act 1993 and Public Governance, Performance and Accountability Act 2013.
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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.
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The objective of this audit was to assess the efficiency and effectiveness of Australian Human Rights Commission’s handling of complaints.
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The objective of this audit was to assess the effectiveness of the Department of Agriculture and Water Resources' implementation of the new biosecurity legislative framework.
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