The ANAO may collect personal information in the course of undertaking its audit program and for operational purposes not related to its audit work. This policy outlines our personal information handling practices, how we handle specific types of personal information and the information collected online by the ANAO.

The Procedures for Determining Breaches of the (APS) Code of Conduct must be complied with in determining whether an Australian Public Service (APS) employee has breached the Code of Conduct (the Code) set out in section 13 of the Public Service Act 1999 (PS Act), and in determining what, if any, sanction is to be imposed on an APS employee who has breached the Code of Conduct.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's (ATO) management and reporting of selected information relating to the goods and services tax and the fringe benefits tax.

The objective of this audit was to assess the effectiveness of DEEWR's administration of Job Network outcome payments.

The objective of the audit was to assess the effectiveness of the delivery of the first and second funding rounds of the Filling the Research Gap program by the Department of Agriculture.

The objective of the audit was to assess the Personnel Management Key Solution Project's planning and approval processes and its contract and project management. The audit addresses the scope of the delivered system, the expectations of end-users, and the system's ability to meet their capability requirements.

The objective of the audit was to examine the effectiveness of DAFF's implementation and administration of the Securing our Fishing Future structural adjustment package industry and community assistance programs.

The objective of the audit was to assess the effectiveness of the design and conduct of the funding round for the Building Better Regional Cities Program.

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 this audit was to assess whether DEWR had implemented ESC3 and its computer system EA3000, efficiently and effectively. The primary focus is on the period of change from the previous employment services contract to ESC3 and the first full year of its operation, 2003-04. The scope of the audit was limited to the implementation of Job Network services under ESC3, the introduction of the supporting computer application, EA3000, and DEWR's use of modelling to estimate the effects of the APM. The audit did not test the effectiveness of the APM. DEWR has a plan to evaluate the new model. A separate, concurrent ANAO audit assessed DEWR's oversight of Job Network services to job seekers.

The objective of the audit was to assess the effectiveness of the Department of Veterans’ Affairs’ and the Department of Defence’s administration of the Australian Government’s $55 million support package announced in the May 2010 Budget for former F-111 fuel tank maintenance workers and their families. The audit examined the implementation of the 14 agreed recommendations in the Government Response to the 2009 Parliamentary Inquiry into the F-111 deseal/reseal issues, which formed the basis of the May 2010, F-111 support package.

The objective of the audit was to provide an independent assurance of the effectiveness of Defence's management of the acquisition, and future provision of the Armidale Class Patrol Boats capability, relating to the in-service support contract, provision of infrastructure, and crewing sustainability.

The objective of the audit was to assess the effectiveness of the design and implementation of the Liveable Cities Program, including the assessment and approval of applications.

The objective of the audit was to assess the effectiveness of the Australian Fisheries Management Authority’s administration of its Domestic Fishing Compliance Program.

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 assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water's governance arrangements supporting the implementation of the Australian Government’s climate change commitments.

The objective of the audit was to review the effectiveness and efficiency of Centrelink's customer feedback system and the progress Centrelink had made in implementing the recommendations of the 2004–05 audit and the subsequent JCPAA inquiry.

The audit assessed the effectiveness of the rural research and development corporations’ management of probity.

The objective of the audit was to examine the application of the Australian Taxation Office's Compliance Effectiveness Methodology in evaluating the effectiveness of key compliance activities and shaping the development of strategies to promote voluntary compliance.

The objective of the audit was to assess the adequacy of Defence’s processes, including compliance with the Financial Management and Accountability Act 1997 (FMA Act), the Financial Management and Accountability Regulations 1997 (FMA Regulations), and relevant Commonwealth and Defence procurement requirements, to select the capability solution recommended to the Government to satisfy the requirements of AIR 8000 Phase 2.

The audit objective was to assess the effectiveness of the Department of Health, Disability and Ageing’s administration of the Future Fit Program.

The objectives of the audit were to assess whether DOTARS had developed and implemented an appropriate framework and procedures to administer lessee obligations entered into as part of the 1997 and 1998 leasehold sales of 17 Federal airports. In particular, the audit sought to: - review DOTARS' monitoring of lessee compliance with the Airport Leases and supporting sale documentation; - examine the effectiveness of the framework and procedures developed by DOTARS to administer lessee development commitments; and assess the impact of changes in the aviation environment on the management and monitoring of lessee obligations.

The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for the 2012 calendar year reporting period.

The objective of the audit was to examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.

The objective of the audit was to assess the effectiveness of the Department of Defence’s preparations for the introduction of the Joint Strike Fighter into Australian service and its subsequent sustainment. 

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 is to assess whether the Department of Infrastructure, Transport, Regional Development, Communications and the Arts effectively managed the approval and administration of the Australian Government’s $2.2 billion funding commitment towards Suburban Rail Loop East.

The objective of the audit was to assess the effectiveness of Defence’s monitoring of the implementation of ANAO and internal audit recommendations. The audit also examined a sample of ANAO and internal audit recommendations—reported as being complete by Defence—to assess the extent to which these recommendations had been implemented by Defence.

The audit objective was to assess whether the Department of Home Affairs is effectively managing the Civil Maritime Surveillance Services contract.

The audit objective was to assess the effectiveness of the management of international travel restrictions during the COVID-19 pandemic.

The objective of the audit was to assess whether appropriate steps were taken to protect the Commonwealth’s interests and obtain value for money in respect to the:

• approval of $1.5 billion in Commonwealth funding for stage one of the East West Link project, and the June 2014 payment of $500 million of this funding; and
• approval of $1.5 billion in Commonwealth funding for stage two of the East West Link project, and the June 2014 payment of $1 billion of this funding.

The objective of the audit was to assess the effectiveness of the operations of the boards of four corporate Commonwealth entities in managing conflicts of interest.

The audit objective was to examine whether selected entities in the Health and Education portfolios implemented the Joint Committee of Public Accounts and Audit and other parliamentary inquiry report recommendations and agreed ANAO performance audit recommendations.

This edition of Audit Insights summarises key messages for all Australian government entities from a series of Australian National Audit Office (ANAO) performance audits that have examined service delivery through other entities. It discusses the importance of establishing appropriate service delivery governance arrangements between entities, understanding risk tolerances and managing service delivery risks, and establishing performance monitoring and measurement arrangements.

The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s management of Australian aid to Vanuatu.

The objective of this audit was to assess whether the National Disability Insurance Agency (NDIA) is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

The audit objective was to assess the effectiveness of the administration of Aboriginal and Torres Strait Islander participation targets in intergovernmental funding agreements in achieving policy objectives.

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

The objective of the audit was to assess the compliance by selected Australian Public Service entities with legislation and other relevant requirements relating to staff leave.

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

Given the significant expenditure associated with the Super Seasprites, and the problems that the Project had encountered over some time, the ANAO had commenced this performance audit prior to the Government's decision to cancel the Project. The focus of the audit was on Defence's and DMO's administration of the Project. In light of the Government's decision to cancel the Project, the objective of the audit was revised to place greater emphasis on those issues that resulted in the failure of the Project to provide the required capability, and highlighting project management lessons for major Defence acquisitions going forward.Accordingly the audit objective was to:

• identify those factors that contributed to the on-going poor performance of the Project;
• outline measures taken by Defence and DMO in seeking to overcome issues encountered by the Project, and key lessons arising from this project for the benefit of major acquisitions projects generally; and
• determine the capability and cost implications of a project that failed to deliver to expectations.

The objective of the audit was to examine whether selected entities implemented agreed ANAO performance audit, the Joint Committee of Public Accounts and Audit, and other parliamentary committee recommendations.

The audit objective was to assess the effectiveness to date of the Department of Defence’s procurement and contract management of the Offshore Patrol Vessel program.

The ANAO’s primary relationship is with the Australian Parliament, particularly the Joint Committee of Public Accounts and Audit (JCPAA).

The ANAO also has an important relationship with the accountable authorities of Commonwealth entities, who have primary responsibility for and control over public sector entities’ operations. This relationship is supported by the ongoing engagement undertaken with officials of audited entities and audit committees.

Further, the ANAO invests in a number of relationships to support its ability to be a learning organisation through the two-way exchange and sharing of information and practices, and to support other nations through peer-to-peer institutional capacity development. These relationships include the Australasian auditing community as a member of the Australasian Council of Auditors-General (ACAG). The ANAO also has close links with the international and regional auditing community through the International Organisation of Supreme Audit Institutions (INTOSAI) and its regional working groups, and contributes to the delivery of the Australian Government’s aid program in the Indo-Pacific region. The ANAO values its relationships with the Australian Accounting Standards Board (AASB) and the Auditing and Assurance Standards Board (AUASB), in their roles of setting and maintaining professional and ethical standards for the accounting and auditing professions, which underpin the delivery of quality audit services.

The objective of the audit was to assess the effectiveness of the major elements of Centrelink's central, strategic level project management arrangements, as defined in the CPMF. It focused on how well:

• the CPMF supports better management and service delivery in Centrelink;
• the CPMF supports project managers and projects to comply with better project management principles, relevant legislation and guidelines; and
• Centrelink monitors project performance and encouraged the attainment of project objectives.

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 audit objective was to examine the effectiveness of the Department of Defence's administration of the Future Submarine Program to date.

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 audit objective was to assess the effectiveness of the design process and monitoring arrangements for the National Innovation and Science Agenda by the relevant entities.

The objective of the audit was to assess the effectiveness of the coordination arrangements of key Australian Government entities operating in Torres Strait.

The audit objective was to assess the effectiveness of the management of the Australian Public Service (APS) workforce in implementing the Australian Government’s COVID-19 priorities.

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 objective of the audit was to assess the effectiveness and value for money of Defence’s acquisition of light protected vehicles, under Defence project Land 121 Phase 4.

This edition of Audit Insights summarises key messages for all Australian Government entities from a series of recent Australian National Audit Office (ANAO) performance audits assessing the delivery of key components of the Australian Government’s response to the COVID-19 pandemic. It discusses the importance of planning, good governance and sound risk management in managing an emergency such as the COVID-19 pandemic.

The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for 2011.

The objective of the audit was to examine the effectiveness of Industry’s administration of the Ethanol Production Grants Program, including relevant advice on policy development.

The acting Auditor-General responded on 26 August 2024 to correspondence from the Hon Paul Fletcher MP dated 30 July 2024 and follow-up correspondence dated 14 August 2024, requesting that the Auditor-General conduct an investigation into the investment in PsiQuantum announced by the Australian and Queensland governments on 30 April 2024.

The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.

The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s overseas crisis management and response arrangements in meeting the government’s objectives for returning Australians from overseas in response to the COVID-19 global pandemic.