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 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 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 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 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.

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

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 examine whether Australian Wool Innovation (AWI) is effectively meeting the requirements of the Statutory Funding Agreement (SFA).

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 design and award of funding for Round 6 of the Mobile Black Spot Program.

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 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.

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

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

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. 

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

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. 

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

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

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.

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

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 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 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 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. 

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 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 award of funding under the Building Better Regions Fund was effective as well as being consistent with the Commonwealth Grant Rules and Guidelines.

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.

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 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 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 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 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 Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.

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 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 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 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 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 Office of the Fair Work Ombudsman’s exercise of its regulatory functions.

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 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 the effectiveness of the Department of Defence’s procurement of Hunter class frigates and the achievement of value for money to date.

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 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 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 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 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 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 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.

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 Auditor-General responded on 21 March 2025 to correspondence from Ms Kylea Tink MP dated 28 February 2025, requesting that the Auditor-General conduct an investigation to examine the defence export permit approvals process.

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

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

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 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 examine the effectiveness of the Department of Defence's administration of contractual obligations relating to the Defence Industry Security Program.

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.

This report is the first of the two reports and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2021–22 financial statements audits. This report examines 25 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 2020–21 Consolidated Financial Statements.

The objective of this audit was to examine the extent to which the Department of Infrastructure and Regional Development, now the Department of Home Affairs (the Department) has implemented the recommendations made by the ANAO in Audit Report #5 2016–17, Passenger Security Screening at Domestic Airports.

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

The Auditor-General responded on 27 February 2020 to correspondence from senators Larissa Waters and Janet Rice dated 14 February 2020, requesting that the Auditor-General conduct an investigation to examine the decision-making process under the Community Development Grants Programme.

The Auditor-General responded on 3 July 2020 to follow-up correspondence from senators Larissa Waters and Janet Rice dated 9 June 2020, requesting that the Auditor-General reconsider including a review of the decision-making process under the Community Development Grants Programme as part of the ANAO 2020-21 Annual Audit Work Program.

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

The objective of this audit was to examine whether compliance with trade measurement in Australia is being effectively administered.

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

The objective of this audit was to assess whether the design and implementation of the Australian Apprenticeships Incentive System by the Department of Employment and Workplace Relations is effective.

The audit objective was to examine whether the Department of Defence provides an efficient and effective security vetting service for Australian Government entities through the Australian Government Security Vetting Agency.

The Australian National Audit Office, in partnership with the Australian Capital Territory Audit Office hosted the 12^th Meeting of the Pacific Association of Supreme Audit Institution’s (PASAI) Regional Working Group on Environmental Auditing. The meeting was held from 17-19 September 2024 in Canberra, Australia.

The ANAO confirms its commitment to reconciliation with Aboriginal and Torres Strait Islander peoples through the development and implementation of this Reconciliation Action Plan (RAP).

The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s identity verification arrangements for applicants in the Citizenship Program.

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.

This report focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2018–19 financial statements audits. It examines 26 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2017–18 Consolidated Financial Statements of the Australian Government (CFS). Significant and moderate findings arising from the interim audits are reported to the responsible Minister(s), and all findings are reported to those charged with governance of each entity.

The objective of the audit was to assess whether the Department of Health effectively procured services to operate a National Cancer Screening Register.

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

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.

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.

The objective of the audit was to assess the effectiveness of the award of funding under the first round of the Safer Streets programme.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2020. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2020.

The objective of 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 Bureau of Meteorology is effectively managing assets in its observing network.

The Auditor-General responded on 14 November 2019 to correspondence from the Minister for Finance, Senator the Hon Mathias Cormann, regarding annual performance statements audits. The Minister requested that the Auditor-General conduct a program of pilot assurance audits of annual performance statements of Commonwealth entities subject to the PGPA Act, in consultation with the Joint Committee of Public Accounts and Audit (JCPAA). The Auditor-General has agreed to the request and proposes to conduct a pilot to audit the 2019–20 performance statements of three entities.

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

The Performance Statements Audit Services Group (PSASG) volume of the ANAO Audit Manual applies to the performance statements audit activity performed by PSASG.

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.

The audit objective was to assess whether the Department of Homes Affairs has appropriately managed the procurement of garrison support and welfare services for offshore processing centres in Nauru and PNG (Manus Island).

The audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.

In this inaugural edition of audit insights, we look at the history and mandate of the Auditor-General of Australia, the functions delivered under the Auditor-General Act, the purpose of the Australian National Audit Office (ANAO) and our relationship with the Australian Parliament.

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.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in May 2023. 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 243 Australian Government entities for the period ended 30 June 2023.

The objective of this audit was to assess the department’s design, implementation and monitoring of select 2014–15 and 2015–16 Budget measures aimed at achieving $1.2 billion in savings and other benefits.

The Auditor-General responded on 10 March 2021 to correspondence from Senator the Hon Kristina Keneally dated 11 February 2021, requesting that the Auditor-General consider conducting a performance audit of the Safer Communities Fund and the awarding of discretionary grants from the proceeds of crime. 

The Auditor-General provided a follow-up response to Senator Keneally on 14 April 2021. 

Provides an overview of the annual audit work program including the purpose and key features, and how the program is developed and delivered. Information about the development of the annual audit work program includes details of environmental scanning, topic development, coverage review, consultation, final review and audit selection.

The objective of the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.

The objective of the audit was to assess the effectiveness of the Australian Federal Police’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.

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

The campaign's objective is to promote the National Security Hotline (NSH) and remind Australians to be vigilant and report possible signs of terrorism to the NSH.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2017. 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 2017.

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

The 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.

This report is the first in the series of reports for the 2020–21 financial year and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2020–21 financial statements audits. This report examines 25 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2019–20 Consolidated Financial Statements.

The Australian Public Service Employee Census is an annual survey administered by the Australian Public Service Commission. The survey is used to collect confidential attitude and opinion information from APS employees on issues in the workplace. The survey provides an opportunity for ANAO employees to share their experiences of working within our organisation and the public service. This census action plan outlines the key focus areas for the ANAO in responding to the feedback.

The objective of the audit was to assess the adequacy of selected Australian Government entities’ practices and procedures to manage business continuity. To conclude against this objective, the ANAO adopted high-level criteria relating to the entities’ establishment, implementation and review of business continuity arrangements.

Section 41 of the Auditor-General Act 1997 establishes the position of the Independent Auditor. The Independent Auditor report, Review of Cyber Security, was tabled in Parliament on 4 December 2017.

The objective of the audit was to assess the effectiveness of the design and administration of the VET FEE-HELP scheme.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of annual compliance arrangements with large corporate taxpayers.

The objective of the audit was to assess the effectiveness of the management of community intelligence by the Tax Office.

The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.

The Auditor-General responded on Thursday 27 February 2020 to correspondence from Senator Sarah Hanson-Young dated 16 February 2020, requesting that the Auditor-General conduct an investigation to examine the eligibility guidelines and administration of grant funding arrangements set out under both the Environment Restoration Fund and Communities Environment Program, and the conduct of any relevant parties in relation to these grant funds. The Auditor-General provided a follow-up response to Senator Hanson-Young on 24 July 2020. 

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

The Auditor-General responded on 18 May 2018 to correspondence from Senator Whish-Wilson dated 24 April 2018, requesting that the Auditor-General conduct an audit of the implementation of declaration of interest and conflict of interest policies by the Australian Securities and Investments Commission (ASIC).

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.

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