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

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.

The objective of the audit was to assess the effectiveness of the Australian Fisheries Management Authority’s management of Commonwealth fisheries.

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.

The objective of this audit was to assess the effectiveness of the implementation of the government response to the Black Economy Taskforce report.

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

The 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.

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

The objective of 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).

The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.

The 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.

The audit examined whether the Department of Home Affairs implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.

Audit Practice: Auditing Regulatory Activities is intended for senior management and those responsible for managing internal audit within Australian Government entities that have a regulatory function.

The audit objective was to assess whether the Department of the Prime Minister and Cabinet has effectively established and implemented the Indigenous Advancement Strategy to achieve the outcomes desired by government.

Please note: Aboriginal and Torres Strait Islander people should be aware that this website may contain images of deceased people.

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.

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

The Auditor-General wrote to the Minister for Finance on 21 June 2024 to advise of the outcomes of the 2023–24 annual performance statements audit program, and a proposal for expanding the program of audits in 2024–25 and the following two financial years. The Minister for Finance responded on 2 July 2024 supporting the proposal. The Minister for Finance's full response is provided below.

The audit objective was to assess the Australian Taxation Office’s effectiveness in managing complaints.

This report is the first of two reports each year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2022–23 financial statements audits. This report examines 27 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2021–22 Consolidated Financial Statements.

The objective of the audit was to assess the effectiveness of the administration of the Pharmaceutical Benefits Scheme.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

The audit objective was to examine whether Airservices Australia has effective procurement arrangements in place, with a particular emphasis on whether consultancy contracts entered into with International Centre for Complex Project Management (ICCPM) in association with the OneSKY Australia project were effectively administered.

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

The objective of this audit was to assess the effectiveness of 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.

The Commonwealth Parliament regulates Australian Government entities through the Public Governance, Performance and Accountability Act  — the PGPA Act. The Act establishes a system of governance, performance and accountability for resources managed by entities. This edition of audit insights looks at recent ANAO audit activity reviewing entities implementation of key components of the PGPA: risk management, corporate planning and performance statements.

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.

The objective of this audit was to assess whether the Department of Home Affairs’ procurement process for the Permissions Capability employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules.

The objective of the audit was to examine the effectiveness of the Department of Social Services' administration of the Cashless Debit Card program, including implementation of the recommendations made in Auditor-General Report No.1 2018–19, The Implementation and Performance of the Cashless Debit Card Trial.

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

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

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.

Quality in the delivery of the ANAO’s audit services is critical in supporting the integrity of our audit reports and maintaining the confidence of the Parliament and public sector entities. The ANAO corporate plan is the ANAO’s primary planning document. It outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account. The ANAO quality management framework and plan complements the corporate plan. It describes the ANAO’s system of quality management and reflects the ANAO’s responses to identified quality risks.

The ANAO Quality Management Framework is the ANAO’s established system of quality management to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO Auditing Standards and applicable legal and regulatory requirements, and reports issued by the ANAO are appropriate in the circumstances.

This audit quality report sets out the Auditor-General’s evaluation on the implementation and operating effectiveness of the ANAO Quality Management Framework. The report:

• provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Management Framework;
• outlines ANAO performance against benchmarks on audit quality indicators; and
• outlines the ANAO’s performance against the quality assurance strategy and deliverables set out in the Quality Management Framework and Plan 2022–23.

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.

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

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.

This edition is targeted at those responsible for implementing internal policies and controls on the receipt of gifts, benefits and hospitality in Australian Government entities. The aim of Audit Lessons 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.

The audit assessed whether the Streamlining Government Grants Administration Program improved the effective and efficient delivery of grants administration.

This edition of audit insights focuses on efficiency in the public sector. Find out more about what we think efficiency looks like, why we think efficiency is important in ensuring that public sector agencies remain sustainable, and some examples from recently tabled audits of what we can learn from others.

The audit objective was to assess whether the Australian Electoral Commission appropriately established and managed the contracts for the transportation of completed ballot papers and the Senate scanning solution for the 2016 Federal Election.

The Auditor-General responded on 26 April 2019 to correspondence from Dr Kerryn Phelps AM, MP and co-signatories dated 10 April 2019, requesting that the Auditor-General conduct an investigation to examine campaign advertising. 

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.

The Auditor-General wrote to the Minister for Finance on 26 June 2023 to advise of the outcomes of the 2022–23 annual performance statements audit program, and a proposal for expanding the program of audits in 2023–24 and the following two financial years. The Minister for Finance responded on 18 July 2023 supporting the proposal. The Minister for Finance's full response is provided below.

The audit objective was to assess the effectiveness of the administration of the Commonwealth Scientific and Industrial Research Organisation's (CSIRO's) Gift to the Science and Industry Endowment Fund.

The objective of this audit was to assess the effectiveness and efficiency of Indigenous Business Australia’s (IBA's) management of its business support and investment activities.

The audit objective was to assess the effectiveness of the Australian Organ and Tissue Donation and Transplantation Authority's administration of community awareness, professional education and donor family support activities intended to increase organ an

The objective of the audit was to assess whether the Australian Bureau of Statistics (ABS) has established effective risk management arrangements to support the implementation of the Statistical Business Transformation Program.

The audit objective was to assess the effectiveness of the Department of Human Services' administration of the Financial Information Service.

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.

The objective of this audit was to assess the effectiveness of the Department of Finance’s administration of the Parliamentary Expenses Management System project.

The audit objective was to assess the effectiveness of the design and implementation of round two of the National Stronger Regions Fund.

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.

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

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.

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

The audit objective was to assess the effectiveness of the (former) Department of Industry’s administration of the Australian Apprenticeships Incentives Program.

The objective of this audit was to assess the effectiveness of the design and award of funding for Round 6 of the Mobile Black Spot Program.

The objective of the audit was to assess the effectiveness of the Department of Infrastructure and Regional Development’s design and implementation of the first funding round of the Bridges Renewal Programme.

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.

The objective of the audit was to assess the effectiveness of the management and oversight of compliance activities within the Child Care Subsidy program.

The objective of the audit was to assess the effectiveness of the Phoenix Taskforce to combat illegal phoenix activities.

The ANAO prepares two reports annually that provide insights at a point in time to the financial statements risks, governance arrangements and internal control frameworks of Commonwealth entities, drawing on information collected during our audits.

This report is the first of the two reports and focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2024–25 financial statements audits. This report examines 27 of the largest Australian Government entities, including all: departments of state; the Department of Parliamentary Services; and other Commonwealth entities that significantly contribute to the revenues, expenses, assets and liabilities within the 2023–24 Australian Government Consolidated Financial Statements (CFS). The National Indigenous Australians Agency is also included in this report given the role it plays working across government with indigenous communities and stakeholders.

The Auditor-General responded on 16 December 2025 to correspondence from the Hon David Littleproud MP dated 4 December 2025, requesting that the Auditor-General undertake a performance and financial audit of the Department of Agriculture, Fisheries and Forestry's biosecurity programs and activities since the 2023–24 Budget.

The objective of this audit was to assess the effectiveness of the National Disability Insurance Agency’s (NDIA’s) management of complaints.

The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.

The objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives. 

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

This page lists status updates about the ANAO's progress on recommendations from the Australian Securities and Investments Commission (ASIC) audit inspection reports

This report focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2019–20 financial statements audits. This report examines 24 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2018–19 Consolidated Financial Statements (CFS). Significant and moderate findings arising from the interim audits are reported to the responsible Minister(s), and all findings are reported to those charged with governance of each entity.

The audit objective was to assess the effectiveness of the National Blood Authority’s management of the manufacture and supply of domestic fractionated blood plasma products.

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

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

The 2025–27 version of this publication is available here.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2022. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2022. 

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

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.

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

This is the second e-newsletter of the Commonwealth Auditors General Group. These e-newsletters are a genuine effort to share experiences, challenges and engage in thought-provoking discussions on topics which are common to the fifty-three member countries of the Commonwealth.

The Auditor-General responded on 26 April 2016 to correspondence from Mr Pat Conroy MP on 16 February 2016 regarding the government advertising campaign Welcome to the Ideas Boom.

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

The objective of the audit was to assess whether the award of funding under the Building Better Regions Fund was effective as well as being consistent with the Commonwealth Grant Rules and Guidelines.

This report presents the results of the interim phase of the 2006–07 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent 95 per cent of total GGS revenues and expenses.

The Auditor-General responded on 21 August 2018 to correspondence from Dr Jim Chalmers MP and Ms Michelle Rowland MP dated 26 July 2018, requesting that the Auditor-General conduct an assurance review of the financial assumptions underpinning the long-term economics of the NBN. 

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2024. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2024. 

This report complements the interim phase report published in June 2014 (Audit Report No.44 2013–14), and provides a summary of the final audit results of the audits of the financial statements of 251 Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The objective of this audit was to assess the effectiveness of Geoscience Australia’s 2020 to 2022 procurement of the Southern Positioning Augmentation Network (SouthPAN).

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

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

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.

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

The objective of this audit was to assess the effectiveness of the Efficiency through Contestability Programme in supporting entities to improve the efficient delivery of government functions.

The Auditor-General Act establishes the position of the Independent Auditor, who may conduct a performance audit of the ANAO at any time. The ANAO is also committed to increasing external oversight and scrutiny over the ANAO Quality Framework, including external reviews of the quality framework and completed audits, as considered appropriate.

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

The objective of this audit was to assess the effectiveness of the Department of Defence’s design process and implementation to date of the Defence Export Strategy.

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

The objective of the audit was to assess the effectiveness of the Department of Defence’s procurement of Hunter class frigates and the achievement of value for money to date.

Following a request from the Minister for Finance in October 2021, the ANAO is expanding the performance statements audit program from three audits to six audits in 2021–22. The ANAO will continue the program of work with Department of Veterans Affairs, the Attorney-General’s Department and the Department of Social Services and will add three new entities, being the Department of Agriculture, Water and the Environment, the Department of Education, Skills and Employment, and the Treasury.

The campaign aims to promote the role of travel advisories and encourage Australians to use them as a routine part of overseas travel preparation. It seeks to reduce the number of Australians encountering difficulties overseas, and by leading more Australians to use safe travel tools, the campaign aims to improve the Government's ability to be able to communicate with and assist Australians in the event of a consular emergency.

The objective of the audit was to assess the effectiveness of the Office of the Fair Work Ombudsman’s exercise of its regulatory functions.

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

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

The objective of the audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations made in Report No. 28 2009–10 relating to:

• a more strategic approach to election workforce planning;
• the suitability and accessibility of polling booths and fresh scrutiny premises; and
• the transport and storage of completed ballot papers, in respect to matters not fully addressed in ANAO Audit Report No.31 2013–14.

The audit objective was to assess the establishment and administration of the Australian Border Force’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.

The objective of this audit was to examine the effectiveness of selected non-corporate Commonwealth entities' arrangements for managing cyber security risks within their procurements and specific contracted providers under the Protective Security Policy Framework (PSPF).

The objective of the audit was to assess whether the award of a $443.3 million grant to the Great Barrier Reef Foundation was informed by appropriate departmental advice and through processes that complied with the grants administration framework.

The Auditor-General responded on 2 August 2021 to correspondence from the Hon Catherine King MP and Mr Andrew Giles MP dated 7 July 2021, requesting an audit into the entirety of the Morrison Government's $4.8 billion Urban Congestion Fund.

The objective of the audit was to assess the effectiveness of the Department of the Environment’s administration of the Biodiversity Fund program.

The objective of this audit was to assess whether the award of funding under the Disaster Ready Fund was effective and consistent with the published guidelines.

The objective of the audit was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s management of initiatives to supply low aromatic fuel to Indigenous communities.

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.

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

The audit objective was to assess whether Defence is effectively controlling the use of Commonwealth credit cards for official purposes in accordance with legislative and policy requirements.

The objective of the audit was to assess whether the contractual arrangements that have been put in place for the delivery of the Moorebank Intermodal Terminal (MIT) will provide value for money and achieve the Australian Government’s policy objectives for the project.

The objective of this audit was to assess the effectiveness of the Export Finance and Insurance Corporation (Efic).

The ANAO provided an article to the March 2023 edition of the PASAI newsletter on the development of a methodology for auditing ethics. The article was titled SAI Australia develops methodology for auditing ethics.

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

The objective of the audit was to assess the effectiveness of the NDIA’s management of claimant compliance with NDIS claim requirements.

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.

The objective of the audit was to assess whether the award of funding under the Community Sport Infrastructure Grant Program was informed by an appropriate assessment process and sound advice.

Audit Lessons — Management of Corporate Credit Cards is intended for officials working in financial management or governance roles with responsibility for the management of corporate credit cards.

The purpose of the campaign is to:

• raise traveller awareness of SmartGate (an automated passenger processing system utilising ePassports);
• encourage travellers to choose to use SmartGate;
• increase current usage; and
• guide travellers how to use it before they arrive at the Customs border.

The use of SmartGate is voluntary as eligible travellers have the option of being processed manually by a Customs Officer.