The objective of this audit was to assess the effectiveness of Services Australia's management of social security and welfare debt. 

The objective of this audit was to assess the effectiveness of personnel security arrangements at selected Australian Government organisations, including whether they satisfied the requirements of the PSM.
To address this objective, the audit examined the extent to which the selected organisations implemented the 14 recommendations from the three previous reports.

The objective of the audit was to assess the effectiveness of DFAT's management of the overseas leased estate. In particular, the audit examined whether DFAT:

• has effective governance, reporting and funding arrangements in place to support the sound management and oversight of the overseas leased estate;
• effectively manages overseas leased chancery and residential property on a day-to-day basis; and
• manages relationships with landlords and attached agencies effectively and adequately consults with stakeholders.

The objective of this audit was to assess AQIS's management of export certification. In particular, it addressed the systems, procedures, processes and resources used to: register premises and license exporters; monitor compliance with arrangements; and manage non-compliance. The audit focussed on regulatory activities for assuring that Australian exports meet food safety and quarantine requirements. The methodology involved an examination of each of the seven AQIS export programmes.

The objective of this follow-up audit is to examine DEEWR's implementation of the six recommendations made in the ANAO's 2003 report. This audit has had regard to the issues underlying the recommendations, and new administrative issues affecting their implementation.

The objective of this audit was to assess the coordination of Australian, State and Territory Government climate change programs and the integrity of measuring and reporting of Australia's greenhouse gas emissions and abatement. Particular emphasis was given to the:

• coordination of Australian Government and State/Territory climate change programs;
• integrity of the national inventory to measure Australia's greenhouse gas emissions; and
• integrity of measuring and reporting government abatement measures.

The audit objective was to assess the effectiveness of the department's administration of general recurrent grants paid to the States and Territories for government schools. To achieve this, the ANAO assessed whether the department:

• paid the correct amount of general recurrent grants to the States and Territories;
• effectively managed the agreements with the States and Territories; and
• monitored progress towards achieving the National Goals for Schooling in the Twenty-First Century.

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.

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 the audit was to assess the administrative effectiveness of FaHCSIA's and IBA's management of the HOIL program. In particular, the audit examined the administrative design of the program, its implementation and progress in achieving the expected results.

The objective of the audit was to assess the effectiveness of AIMS administration of its co investment research program.

The objective of the audit was to examine the effectiveness of the Department of Health and Ageing’s administration of New Directions. In this respect the ANAO considered whether:

• planning processes were developed to support the program’s objectives and rationale;
• implementation arrangements were clearly defined and aligned to the objectives of the program; and
• robust performance management arrangements had been established and were in use by the department.

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 this audit was to assess the provision of export assistance and support to new and irregular exporters in rural and regional Australia through the TradeStart program. The focus on rural and regional Australia reflects the priority given by the Government to providing effective business and trade assistance to small businesses and rural and regional businesses. However, broader aspects of TradeStart management, such as contract and risk management, have been assessed across the program as a whole.

The objective of the audit was to examine the integrity of electronic records stored on the CSA's database—Cuba—and to report on the effectiveness of CSA's management of the data.

The objective of the audit was to examine if AFMA is effectively undertaking its regulatory compliance responsibilities in respect of domestic fishing in Commonwealth fisheries. Particular emphasis was
given to:

• the licensing of fishers and related transaction processing;
• the management of fishing quota by concession holders and AFMA; AFMA's domestic compliance monitoring and
• enforcement activities; and the governance arrangement for domestic fishing compliance.

The objective of the audit was to assess the effectiveness of the Department of Education, Skills and Employment in managing the integrity of payments to employment service providers.

The objective of the audit was to examine the effectiveness of the Department of Human Services’ management of Medicare customer data and the integrity of this data.

The audit objective was to assess the effectiveness of the Department of Human Services’ administration of the child support objection review process.

The objective of the audit was to assess how effectively DHS (including CSA), FaHCSIA and Centrelink managed the implementation of stage one of the CSSR and the Improving Compliance program.

The objective of the audit was to assess the effectiveness of the administration of the Australian Prudential Regulation Authority (APRA) financial industry levies.

The objective of the audit was to assess whether the WHM programme is administered effectively and in accordance with relevant laws and policies. In particular, the ANAO focused on four key areas: the implementation of eWHM visa; authority for the WHM programme; decision-making for WHM visas; and programme performance information. A feature of the audit was the computer-aided scrutiny of over 300 000 visa application records to test DIMA's decision-making processes.

The objective of the audit was to assess the ATO's administration of CGT compliance in the individuals market segment. The focus of the audit was the ATO's administration of compliance by individuals with respect to the two most common CGT events: real property and share disposals. The Australian National Audit Office (ANAO) identified three key areas for review:

• governance – the corporate planning and reporting arrangements relevant to the administration of CGT compliance in the individuals market segment, including how these are integrated with the ATO's overall approach to managing CGT;
• identifying and assessing compliance risks – the mechanisms and strategies used to identify and assess CGT compliance risks in the individuals market segment; and
• compliance activities – the products and processes used to manage CGT compliance in the individuals market segment.

The audit objective was to examine whether Health's financial management framework and processes adequately support Health's Secretary, Executive and managers to make informed decisions on the use of Commonwealth resources.

This second audit report relating to SMSFs examines the effectiveness of the Tax Office's approach to managing SMSF compliance risks. Specifically the ANAO examined the processes the Tax Office uses to:

• identify the risks relevant to SMSFs not complying with their obligations under the SISA, including members accessing their superannuation early;
• mitigate SMSF compliance risks; and
• administer fund wind-ups.

The audit objective was to assess the effectiveness of the implementation and administration of the AASC program by the ASC. The extent to which the ASC is able to determine that the program is achieving its objectives was also examined. Particular emphasis was given to the following areas:

• the implementation and the ongoing management of program; and
• the selection of sites and administration of grants funded under the program.

The elements of the Building a Healthy, Active Australia package undertaken by other agencies were not included in the scope of this audit.

The objective of the audit was to assess whether Defence effectively managed the procurement process for services related to the recruitment of personnel to the ADF and the introduction of a new service provider.

The objective of the audit was to assess the effectiveness of Centrelink’s QOL control, which supports the integrity of payments administered by DHS on behalf of the Australian Government.

The objective of the audit was to assess whether Customs has implemented effective measures to control IUU fishing in the Southern Ocean. The audit examined Customs' management and coordination of enforcement operations in the Southern Ocean, with particular emphasis on:

• the approach to assessing and reporting SOMPR program performance, and whether outcomes are being met;
• coordination with other stakeholder agencies to meet program outcomes;
• the operational planning framework, management of human and physical resources and contract management; and
• the management of the deployment and operation of program maritime assets.

The objective of the current audit was to assess the effectiveness of remediation arrangements put in place by Defence and the Defence Materiel Organisation (DMO) to resolve issues impacting on the achievement of the desired lightweight torpedo capability. It focuses on project management and contractual arrangements, and the progress made with platform integration and test and evaluation.