The audit will assess the effectiveness of selected entities in meeting one or more Australian Government requirements related to climate change and may assess the effectiveness of policy owners with respect to supporting entities to meet requirements.

The Australian Government has developed policies and requirements aimed at supporting the public service to respond to climate change. These include: APS Net Zero Emissions by 2030; the Climate Risk and Opportunity Management Program; and the Commonwealth Climate Disclosure policy.

• APS Net Zero Emissions by 2030 aims to support the achievement of net zero in government operations by 2030. It includes the requirement for non-corporate Commonwealth entities to develop Emissions Reductions Plans.
• The Climate Risk and Opportunity Management Program aims to support entities to consider climate risk and opportunities as part of decision-making processes and enterprise risk management.
• The Commonwealth Climate Disclosure policy is the Government’s policy for Commonwealth entities and Commonwealth companies to publicly report on their exposure to climate risks and opportunities, as well as their actions to manage them, delivering transparent and consistent climate disclosures to the Australian public.

This audit would assess the effectiveness of the Department of Education’s administration of the National Collaborative Research Infrastructure Strategy (NCRIS).

NCRIS provides funding for national research infrastructure including physical assets (such as the National Computational Infrastructure that supports Australia’s weather and climate modelling capability) and intangible assets (such as the Australian Research Data Commons, a portal that supports researchers to access and reuse existing data). It would examine areas relating to the department’s allocation of funding and ongoing engagement with NCRIS projects.

This is a report of an audit by the ANAO of the Australian Taxation Office's Income Matching System (IMS). The IMS is a computer-based system which identifies discrepancies between information in tax returns and external data. The main income types covered are dividends, interest, wages and salaries, pensions and benefits and prescribed payments. It also generates unmatched data and cases where assessments have not yet been issued.

The audit would assess the effectiveness of Aboriginal Investment NT’s administration of grants programs.

Aboriginal Investment NT, which was established in 2022, administers various community and business grant programs. Auditor-General Report No1 7 of 2024-25 Management of conflicts of interest by Aboriginal Hostels Limited, Aboriginal Investment NT and Outback Stores Pty Ltd found that Aboriginal Investment NT was partly effective in the management of conflicts of interest and made two recommendations to the entity.

The DTA is the Australian Government’s adviser for the development, delivery, and monitoring of whole-of-government strategies, policies, and standards for digital and ICT investments, including ICT procurement. This audit would assess the administration and assurance of selected frameworks administered by the DTA for the use of emerging technologies in the public sector. This would include the delivery of the Data and Digital Government Strategy and Implementation Plan. This is the first combined data and digital strategy for the Australian Government, as a blueprint for the use and management of data and digital technologies through to 2030.

This audit would assess the effectiveness of the Department of Education’s regulation of recurrent school funding under the Australian Education Act 2013 ($30.1 billion in 2024–25).

In 2023–24, via the Strengthening non-government schools funding integrity measure, the Australian Government announced it would ‘strengthen policy and financial assurance and compliance to ensure funding for non-government schools is used appropriately for school education’.

This audit would assess the effectiveness of the Department of Parliamentary Services’ (DPS) management of assets. According to its 2025–26 Portfolio Budget Statements, DPS is responsible for the management of approximately $3.4 billion in combined administered and departmental assets.

Key assets include: land and buildings ($3 billion); heritage and cultural assets, including the Parliament House art collection ($134 million); and property, plant and equipment ($166 million).

This audit would assess the effectiveness of the Department of Industry, Science and Resources’ (DISR) policies, program and stewardship to support safe and responsible use of new and emerging technologies in Australia, including Artificial Intelligence.

In February 2025 the Joint Committee of Public Accounts and Audit released its report Inquiry into the use and governance of artificial intelligence systems by public sector entities — ‘Proceed with Caution’ that noted the need for continuing work in this area given the rapid nature of change.

The audit examined a range of issues in relation to the development of certified agreements in the APS with particular emphasis on the link between improved pay and conditions and increased productivity, and the funding of agreements. The objectives of the audit were to:

• provide an overview of the range of wage outcomes included in the first round of APS certified agreements;
• identify the administrative arrangements agencies have in place to measure any improvements in productivity that were linked to pay increases;
• determine how agencies funded their certified agreements;
• review the reporting and accountability arrangements agencies have in place to monitor progress and to evaluate the outcomes of their certified agreements;
• determine the extent to which agencies complied with the employment terms and conditions outlined in their certified agreements that contributed to paying for their agreement or measuring and/or assessing improvements in productivity; and
• examine the role of central coordinating agencies in reviewing agencies' certified agreements.

The VET Student Loans (VSL) program commenced on 1 January 2017 and provides income contingent loans to eligible students studying approved courses. In 2022, the program provided $222.7 million towards the cost of tuition (out of total of $235 million in total fees charged) for around 30,000 students. The design and implementation of the VSL was audited in 2018–19. This audit would assess the effectiveness of the Department of Employment and Workplace Relation’s management of the VSL program.

The objective of this audit was to assess the effectiveness of the ANAO’s attraction, retention and development of capability required to undertake the agency’s core activities. The Independent Auditor report — Performance Audit of Attraction, Development, and Retention of Capability — was tabled in Parliament on 15 August 2022.

This page lists status updates on the ANAO’s progress on recommendations contained in the audit report.

The focus of the audit was to examine recent selected property sales within the portfolios owning the majority of Commonwealth property, ie. those of Defence, Administrative Services and Veterans' Affairs. The approach taken in the audit was to select property sales from each of the three agencies and review the files and transactions related to those sales. The sales were evaluated against criteria which included establishment of sales timetables, sales methods, and completion processes such as the criteria for the selection of tenders and accountability. The objectives of the audit were to assess departments' management of the sale process associated with selected property sales with regard to:

• the extent to which the individual property sale objectives were achieved;
• how departments managed the sales to ensure that the Commonwealth received fair value;
• whether the departments' sale arrangements adequately protected the Commonwealth's interests, including minimising ongoing Commonwealth risk; and
• identifying principles of better practice employed by agencies in connection with these sales.

This audit series assesses the effectiveness of governance arrangements in selected entities for monitoring and implementing agreed parliamentary committee and Australian National Audit Office (ANAO) performance audit recommendations.

Parliamentary committee and Auditor-General reports identify areas where administration can be improved and make recommendations to improve the delivery of outcomes. Once entities have agreed to implement performance audit recommendations, or in the case of parliamentary committee reports, the Australian Government has committed to the implementation of recommendations, timely implementation in line with the intended outcome of the recommendation is important in achieving the full benefit of the recommendation.

This audit would assess the effectiveness of Defence’s management of the disposal of specialist military equipment.

At 30 June 2024, Defence reported that it manages $145.9 billion of total assets, including $88.6 billion of specialist military equipment. When one of these items is no longer suitable for or is surplus to Defence’s requirements, Defence disposes of it by either: transferring it to an Australian Government agency or another government, selling it, gifting it or destroying it. An audit would examine whether the disposal of selected equipment was conducted in accordance with Defence policy and applicable Commonwealth legislative requirements.

This audit would assess the effectiveness of Services Australia administration of Medicare Compensation Recovery.

Medicare compensation recovery aims to recover any Medicare benefits, nursing home benefits, residential care, or home care government subsidies paid to a claimant resulting from compensable injury or illness. When a person receives a lump sum compensation payment of more than $5000, they may have to pay the costs of these back to the Australian Government before they receive their compensation payment. In 2023–24 46,634 cases were finalised and $29.2 million in benefits was recovered.

This audit would assess whether entities’ procurement activities have been conducted in accordance with the Commonwealth Procurement Rules as applicable.

The National Intelligence Community (NIC) was officially formed in 2017 and comprises agencies from the Home Affairs, Defence, Foreign Affairs and Prime Minister and Cabinet portfolios. This audit would examine whether the procurement activities of selected NIC entities have demonstrated value for money and were appropriately managed. It would include procurements used to develop capabilities of individual NIC agencies, as well as those that are for a shared capability across the sector.

This audit would assess the effectiveness of the Australian Taxation Office’s (ATO) management of confidential information.

The ATO manages commercially and legally sensitive information as part of its administration of the taxation and superannuation systems. Mobility between the public and private sector presents challenges to entities like the ATO to ensure that confidential information is not compromised. The provisions of the APS Code of Conduct, the Public Service Regulations 1999, the Privacy Act 1988, the Crimes Act 1914 and specific secrecy offences in Commonwealth laws outline the responsibilities of employees and agencies to manage confidential information.

The Defence Estate comprises the land, buildings and other facilities that Defence uses across Australia. These facilities are vital to achieving the Defence mission - to prevent or defeat the use of armed force against Australia and its interests. The Estate has a gross replacement value of $14.8 billion. Defence Estate Organisation's (DEO's) Facilities Operations (FACOPS) Program delivers general maintenance and minor new works to Defence facilities on a regional basis across the country. DEO's Estate Operations and Planning Branch and its nine Regional Estate Centres are responsible for the FACOPS Program. Resources available for the Program have been reduced in recent years. The total DEO budget for 2000-01, which includes funds for capital works, facilities operations and property management, is $2.6 billion. Of this total, the FACOPS Program has a cash allocation of $213 million and an additional $15.6 million for employee expenses associated with the Program's 283 staff. The objective of the audit was to assess the efficiency and effectiveness of selected Defence facilities operations, including tendering and contracting, with a view to adding value with practical recommendations for enhancing operations.

This audit would assess the effectiveness of Services Australia’s use of enforcement powers in its child support program.

In 2023–24, Services Australia delivered $153.2.3 billion in social security and welfare payments on behalf of the Australian Government, including facilitating $1.9 billion in child support payments. In ensuring recipients receive only the payments to which they are entitled, Services Australia has a range of enforcement powers it applies through compliance activities. These include powers to require individuals to provide information, produce documents, answer questions, and make payments (including through the use of garnishee orders).

The report summarises audit findings relating to entity internal control structures arising out of the interim financial statement audits of 21 Major Commonwealth entities for the year ending 30 June 2003. The interim audit examinations seek to update the ANAO's assessment of the internal control environment of entities reviewed, so as to determine whether reliance can be placed on those control structures to produce complete, accurate and valid information for financial reporting purposes. In addition this year's report provides observations on some key strategic issues and influences which are, or will be in the future, likely to affect the overall financial framework in the public sector

The Australian Prudential Regulation Authority (APRA) was established on 1 July 1998 as the prudential regulator of banks and other authorised deposit-taking institutions (ADIs), life insurance companies (including friendly societies), general insurance companies, superannuation funds and retirement savings accounts. ANAO's objectives for this audit were to assess the efficiency and effectiveness of APRA's prudential supervision of banks. Prudential supervision aims to protect depositors by ensuring that financial institutions adopt prudent risk management practices designed to ensure their continuing solvency and liquidity. APRA is a relatively new organisation, established in July 1998 and becoming responsible for prudential supervision of all ADIs from July 1999. ANAO concluded that there are steps APRA can take in a number of areas to improve its supervisory practices, including improving the administration of the ADI supervisory levy; strengthening its risk management approach; and maintaining closer adherence to international standards for prudential supervision issued by the Basle Committee on Banking Supervision. ANAO made five recommendations concerning administration of levies, risk-based supervision and supervision of cross-border banking. APRA agreed, or agreed with qualifications, to all recommendations, as well as agreeing with the overall audit conclusions.

This audit would assess the effectiveness and efficiency of cost recovery activities conducted by IP Australia. Areas to be examined would be cost recovery models used by IP Australia, including business processes, fee structures, how this links to the delivery of its business and how IP Australia ensures arrangements remain fit for purpose with changes to its operating environment. Following the Productivity Commission inquiry in 2016 and the government’s response, IP Australia has completed two fee reviews. In 2023–24 IP Australia recovered more than 98 per cent of its costs by charging for its services.

This audit would examine the effectiveness of the allocation of funding for assistive technology supports under the National Disability Insurance Scheme (NDIS), including how the NDIA assesses these supports as reasonable and necessary for each participant and manages associated fraud risks.

Assistive technology is a support category for devices, mobility aides, software, equipment, vehicle modifications or animals that assist people with disability to do things more easily, safely or independently. Funding for assistive technology under the NDIS must meet ‘reasonable and necessary’ decision criteria. In the twelve months to 30 September 2023, assistive technology accounted for 3 per cent ($1.4 billion) of annualised committed supports in current participant plans.

This audit would assess whether the arrangements under the Federation Funding Agreement (FFA) framework are effective in supporting payment and program objectives. On 28 August 2020, the Council on Federal Financial Relations (CFFR) implemented new governance arrangements for Commonwealth-state funding agreements, known as the Federation Funding Agreements (FFA) Framework. The sectoral FFAs covering Health, Education and Skills, Infrastructure, Environment, and Affordable Housing, Community Services and Other, consolidated all existing National Partnership Agreements, Streamlined Agreements and Project Agreements as schedules.

This audit would examine FFA Framework arrangements, through sample arrangements or through specific programs, for example the Housing Support Program.

This audit would assess whether the award of funding under the Urban Rivers and Catchments Program was effective and consistent with the Commonwealth Grants Framework.

The Urban Rivers and Catchments Program is a $200 million grants program that comprises two rounds. The 2022–23 October Federal Budget provided $91 million (from 2022–23) for the first round of the program, and the 2023–24 May Federal Budget provided $109 million (from 2024–25) for the second round of the program. The second round closed on 13 February 2024.

This audit would assess the effectiveness of the Department of Defence’s management of the Defence estate.

Defence is projected to spend at least $12.2 billion over the forward estimates on sustaining its estate. The Defence estate consists of around 700 owned and leased properties, comprising 25,000 buildings and 6,000 other structural assets, including critical infrastructure and facilities such as military bases, wharves, ports, airbases, training ranges, fuel and explosive ordnance infrastructure. A number of strategic reviews conducted over the last 10 to 15 years have made recommendations relevant to Defence’s estate and infrastructure. This audit would examine Defence’s implementation of those recommendations, including those arising from the 2023 Defence Strategic Review.

This audit would assess the effectiveness of the early implementation of the Rewiring the Nation program. The Australian Government allocated $20 billion to establish the Rewiring the Nation program in the October 2022–23 Federal Budget. The Rewiring the Nation Office in the Department of Climate Change, Energy, the Environment and Water is responsible for managing the program, the Australian Energy Market Operator will act as a technical advisor, and the Clean Energy Finance Corporation will act as the financing arm.

The program has supported several transmission projects including VNI West (KerangLink) between Victoria and NSW; Sydney Ring – Hunter Transmission Project; Central-West Orana Renewable Energy Zones; HumeLink; and the Marinus Link between Tasmania and Victoria.

This audit would assess the effectiveness of the National Disability Insurance Agency (NDIA) in the design and implementation of its new customer relationship management (CRM) system named ‘PACE’, including the broader supporting program known as ‘3P’ (Participant, Platform and Process).

PACE will replace existing business and payments systems and portals with a new embedded CRM system. PACE is intended to improve system controls, including controls to validate payments for services. Following a pilot of PACE that started in November 2022 for Tasmanian participants and providers, PACE implementation began across all remaining NDIA locations on 30 October 2023. Full implementation was expected to take 18 months with NDIA’s existing systems continuing to be used alongside PACE during that period.

This audit would assess the effectiveness and efficiency of the Department of Home Affairs’ and Australian Border Force’s customs duty administration.

Border and customs operations generate the Commonwealth’s second largest source of revenue. In 2023–24 there was $15.4 billion in revenue collected from customs duty ($13.8 billion), passenger movement charges ($1.1 billion) and import processing charges ($451 million). This was $3.4 billion less than had been estimated, meaning the department had not met its performance target for revenue collection. In its 2023-24 Annual Report, the department noted that it supports revenue protection through a range of activities, including through sampling refund and duty drawback applications to ensure eligibility and administering the voluntary disclosure program that encourages compliance with revenue payment to the Commonwealth.

This audit would assess whether the Department of Veterans’ Affairs (DVA’s) procurement of counselling service providers for the Open Arms program has been conducted in accordance with the Commonwealth Procurement Rules.

Open Arms is a counselling service for Australian veterans and their families, provided through DVA. Open Arms counselling is delivered by a national network of mental health professionals, both in Open Arms centres across the country and by partnerships with private psychologists and social workers, called Outreach Program Counsellors (OPCs). In 2022–23, 323,874 Open Arms services were provided to 43,134 veterans and their families with the program costing $115.6 million. In February 2024, DVA commenced a procurement process to develop a panel of OPCs. The establishment of the panel is expected to be completed by 30 June 2024.