The ANAO could assess the administration of procurement on the construction and development of the National Security Office Precinct (Precinct). The Department of Finance is leading the development of the Precinct at the York Park in Barton, ACT. The Precinct will provide a permanent solution to the critical accommodation and capability requirements of several national security and other Commonwealth agencies and is expected to accommodate up to 5,000 workers.

The ANAO could assess the Department of Veterans’ Affairs’ (DVA) management of its provider market to ensure quality, sustainability and value for money in the delivery of veteran support services. The audit could consider how DVA manages provider performance, promotes competition and innovation, and mitigates risks of market failure to achieve intended outcomes for veterans and their families.

The primary objective of the audit was to assess the economy, efficiency and effectiveness of DoTRD's implementation of Annex 17 in the Australian aviation environment. The ANAO concluded that DoTRD has established a regulatory regime which ensures Australia's compliance with the standards embodied in Annex 17. However, there are areas where Australia's aviation security regime can be strengthened even further including; developing a more robust approach to risk management, developing a longer-term perspective to DoTRD's planning structure, development of proactive alliances with aviation regulators in neighbouring countries in the Asia-Pacific region, further improvement of the airport audit process, development and implementation of an evaluation strategy, development of a formal transparent approach to enforcement.

Australian Industry Involvement Program. Department of Defence The audit examined the management by Defence of its Australian Industry Involvement (AII) Program. AII is the major program through which Defence gives effect to government policy on Australian industry. The objective of the audit was to assess the extent to which the AII Program has achieved its two policy objectives, which are to :

• develop and sustain strategically important capabilities in Australian industry to support Australian Defence Force operations and Defence capability development; and
• maximise Australian industry involvement in Defence's procurement of goods and services, consistent with the government procurement policy objective of achieving best value for money to the Commonwealth.

The objective of the audit was to evaluate the Department's performance in pursuit of selected PBS program objectives and outcomes, including to investigate and evaluate the economy, efficiency, administrative effectiveness and accountability of the management of the listing process as a significant element of the program. This involved a review of the developments in the listing process over recent years including: the establishment of a comprehensive database of major applications for PBS listing between 1991 and 1996, which facilitated a detailed analysis of the time taken to list drugs on the PBS schedule; a technical consultancy into the DHFS' Guidelines to industry for preparation of applications for PBS listing, and into the use of the economic analysis in assessing proposals for PBS listing; and a review of the selection process including the operations of the PBS advisory committees.

This benchmarking study surveyed the roles and functions of CFOs from 15 Commonwealth organisations in 2000-2001. It also involved the CFOs providing self-assessments in response to questions about their role, responsibilities, priorities and challenges. In particular the study sought to identify: ·

• the skills, qualifications and experience of Commonwealth CFOs; ·
• the CFOs perceptions of their roles, responsibilities and priorities, and how these may have changed in relation to previous studies and available Andersen Global Best Practices (from the Andersen Global Best Practices® knowledge base); and ·
• how Commonwealth CFOs viewed and used information technology to achieve their financial management objectives.

The Airports Act 1996 (and associated regulations) established the regulatory arrangements for leased airports. The Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts administers the Airports Act 1996, associated regulations and airport head leases for the 21 federally leased Australian airports. The ANAO could assess the department’s management and oversight of these arrangements.

The objective of this follow-up audit was to assess whether the department had taken appropriate action in response to the recommendations in Audit Report No.35 1993-94, titled The Compliance Function, Department of Immigration and Ethnic Affairs. The recommendations of the 1993-94 report, which formed the criteria for the audit, were primarily concerned with compliance after entry to Australia had been gained.

The audit reviewed the operations of the Bureau of Meteorology. The Bureau's functions include the taking and recording of meteorological observations and other observations required for the purposes of meteorology; the forecasting of weather and of the state of the atmosphere; the issue of warnings of weather conditions likely to endanger life or property; the supply, publication and promotion of meteorological information; and cooperation with international meteorological agencies in relation to the functions just listed. The objectives of the audit were to:

• use national and international benchmarks to evaluate the Bureau's performance in terms of timeliness, cost and quality of weather services to meet the needs of clients; and
• assess how well the Bureau is placed in measuring its outputs/outcomes within the context of the Accrual Budgeting Framework.

The audit examined the ATO's management of its relationship with tax practitioners (tax agents and the wider group of professionals working on taxation matters for clients). However, our main focus was the ATO's management of its relationship with tax agents because they are the core element of the tax practitioner grouping and their role is fundamental to the effective operation of the tax system. The objective of the audit was to assess how well the ATO manages its relationship with tax practitioners, focussing on selected ATO relationships with tax practitioners, in particular its regulatory relationship with tax agents, its service support relationship with tax agents and its relationship with tax agents and members of the wider tax practitioner group in the professional bodies as key stakeholders in tax administration.

In 1999-2000, the ANAO conducted an audit in Centrelink to determine whether its planning, monitoring and costing arrangements provided a sound basis to underpin its delivery of quality, cost effective customer services. The report of that audit, Audit Report No. 43 1999-2000 Planning and Monitoring for Cost Effective Service Delivery, Staffing and Funding Arrangements, was tabled in Parliament in May 2000. The objective of this follow-up audit was to assess whether Centrelink had implemented a comprehensive costing system as a basis for planning productivity improvements and accounting for its expenditure of purchaser funds. The ANAO examined Centrelink's current costing system to determine if it reflected the design and implementation characteristics that were outlined in Audit Report No. 43.

Government service delivery through the Internet presents both significant opportunities and challenges in the delivery of on-line services. Depending on the level of sophistication of the application, the Internet allows Commonwealth agencies to publish information, interact with clients in the exchange of information, and/or transact business electronically. The over-all objective of this audit was to determine Commonwealth agencies' preparedness to achieve the Government's goal of all appropriate services being Internet-deliverable by 2001. The audit sought to assess:

• the extent to which agencies considered that they would be able to achieve that goal;
• what type of services agencies were delivering or planning to deliver on the Internet; and
• whether agencies had identified barriers and possible solutions to that delivery.

This report summarises issues relating to internal control structures, financial systems, controls and processes arising from the interim phase of the financial statement audits of major commonwealth entities for 2000-2001. Examinations of such issues are designed to assess the reliance that can be placed on control structures, systems, specific controls and processes to produce complete, accurate and valid information for financial reporting purposes.

In May 1997, the $1 billion Federation Fund was announced as part of the 1997-98 Budget to mark the Centenary of Federation. One component, the Federation Fund Major Projects ($906.8m), was to provide financial assistance to a number of major projects of national significance; by generating jobs in the construction industry and by making a significant and ongoing contribution to Australia and the Australian economy. Projects were expected to be geographically spread around Australia and well advanced, but not necessarily complete, by 2001. Commonwealth monies were intended to fully fund projects; augment existing funding; or match funding from other sources. The objective of the audit was to determine the extent to which the administration of the Federation Fund programme met identified better practice in relation to policy development and programme planning; the process of calling for, assessing, approving and announcing proposals; and ongoing programme and project management.

In January 2000, the ANAO published a Better Practice Guide (BPG) Business Continuity Management, Keeping the wheels in motion (the Guide). The Guide established that the objective of Business Continuity Management (BCM) is to ensure the uninterrupted availability of all key business resources required to support essential (or critical) business activities. This is achieved by organisations building resilience (controls and redundancy) into business operations to prevent, or minimise, the likelihood of business continuity risks occuring and, also, developing plans that minimise the impact should they occur. The primary objective of this audit was to examine BCM arrangements across four Commonwealth organisations, to assess whether their existing BCM frameworks ( or frameworks under development) exhibit the principles espoused in the Guide. At the Commonwealth - wide level, the ANAO considered the continuing relevance of the principles presented in the Guide.

Pursuant to a request from the Senate Finance and Public Administration References Committee and the Auditor - General's response to the Committee, the objective of this performance audit was to examine and report on the selection of the preferred tenderer in the Health Group IT outsourcing process. In particular, the audit examined the circumstances surrounding OASITO's administration of the: - disclosure to a tenderer of information provided by other tenderers; - subsequent acceptance of a late re-pricing offer from a tenderer: and - advice to the decision- maker leading to the selection of the preferred tenderer. The audit focused particularly on assessing the administrative processes undertaken in the selection of the preferred tenderer for the Health Group. Audit emphasis was placed on the management of the probity aspects of the tender process, particularly in regard to events that occurred between June 1999, when the tenderers provided their penultimate pricing, and the selection of the preferred tenderer in September 1999.

The ANAO could assess the National Indigenous Australians Agency (NIAA) and Outback Stores’ administration of the Low-cost Essentials Subsidy Scheme (LESS). Nutrition related ill-health is significantly higher in remote Aboriginal and Torres Strait Islander communities, due in part to limited access to healthy food and higher rates of food insecurity. The aims of the LESS are to support remote First Nations households’ access to affordable essential items and remote community stores’ capability to meet the needs of their communities. In February 2025, the Australian Government committed $50 million in funding over four years for the LESS. In February 2026, the government committed an additional $27.4 million to support an additional 75 stores to participate in the LESS. The NIAA has published a National Code of Practice for Remote Store Operations that sets out governance, operations and health standards. Outback Stores delivers the scheme, with subsidies for freight and logistics costs. NIAA is responsible for receiving and assessing applications and managing compliance with requirements and better practice.

The ANAO could assess the Regional Investment Corporation’s (RIC’s) management of loans to meet policy objectives and regulatory requirements in providing loans. The RIC administers concessional loans for farmers and farm-related small businesses to recover and rebuild after significant financial disruption from events such as drought, natural disasters, biosecurity and cumulative events. In October 2023, RIC insourced the provision and management of loans.

The objectives of the audit were to examine the Australian Bureau of Statistics' management of the procedures and processes associated with the planning and operational aspects of the 1996 Census to ascertain: whether the results of the 1991 Census evaluations were used to improve the 1996 Census; whether the Census could be undertaken more efficiently while still yielding data of the required quality; and how privacy concerns were being satisfied by the processes employed. The scope of the audit was limited to reporting on the efficiency and effectiveness of the management by the ABS of the development, collection and initiation of the processing phases of the 1996 Census. The ANAO conducted an assessment of the procedures and processes used in the 1996 Census against the ABS performance indicators and by an examination of ABS documentation. The audit did not seek to review the ABS statistical methodology.

The ANAO could assess whether the Department of Veterans’ Affairs (DVA) has controls and processes to ensure payments to veterans and their dependants are accurate and timely. The audit could examine the integrity of payment calculations, and the adequacy of verification and quality assurance mechanisms by considering how DVA monitors error rates, addresses payment discrepancies, and manages risks that could impact the financial wellbeing of veterans and the proper use of public funds.

This follow-up audit reviewed the operations of the Australian Fisheries Management Authority (AFMA) which is responsible for ensuring the sustainable use and efficient management of Commonwealth fisheries resources. The objective of this follow-up audit was to assess the extent to which AFMA addressed the issues that gave rise to the recommendations of ANAO Report No.32 1995-96, and the related recommendations of the House of Representatives Standing Committee Report 1997, that were supported by the Government.

The follow-up audit focussed on the key issues identified in the recommendations and grouped these in the themes of:

• strategic and performance management;
• management of the advisory process;
• implementation of fisheries management methods;
• managing AFMA's environmental responsibilities as they relate to Commonwealth fisheries
  management;
• compliance, monitoring and enforcement responsibilities; and
• management of information and research.

The ANAO could conduct a follow-up to Auditor General Report No. 15 of 2023-24 Australian Taxation Office’s (ATO) Management and Oversight of Fraud Control Arrangements for the Goods and Services Tax (GST). The previous audit found the ATO implemented partly effective strategies to prevent GST fraud, but the framework for assessing and managing GST fraud risk was not fit for purpose. The ATO had implemented largely effective strategies to detect and deal with GST fraud but did not have a strategy for large-scale fraud events. The audit included five recommendations for the ATO to improve arrangements for assessing and managing GST fraud risks, develop and implement a response for large-scale fraud events, and update its fraud indicator benchmark. The ATO agreed to all recommendations.

This follow-up audit could examine the ATO’s implementation of the five recommendations, having regard to any changed circumstances, or emerging risks.

The objective of the audit was to review AusAID's management of funding to Non-Government Organisations, to assess whether:

• the objectives of overseas development programs to be delivered by NGOs were clearly established;
• funding mechanisms for the delivery of aid programs by NGOs were clearly defined, consistently applied, and in compliance with the law; and
• whether AusAID could provide assurances that NGOs delivering development projects using Commonwealth monies are accountable for: proper expenditure of Commonwealth monies; the achievement of stated objectives; and the achievement of value for money.

The ANAO examined AusAID documentation on overseas development programs delivered by NGOs, looking particularly for clear objectives, performance measures, and evaluation mechanisms. Three levels of documentation were examined:

• government programs;
• grants schemes; and
• individual projects.

The ANAO could assess how the Fair Work Commission (FWC) is managing its responsibilities under the Fair Work Act 2009 and the Fair Work (Registered Organisations) Act 2009. The audit would examine the FWC’s governance, systems and processes for handling its overall workload and regulatory functions, including its approach to managing case volumes and its oversight of federally registered organisations.

The ANAO could assess the effectiveness of implementation of recommendations made by both the 2024 ANAO performance audit into Australian Office of Financial Management’s (AOFM) management of government debt and the 2026 independent review of the AOFM.

The AOFM is Australia’s sovereign debt manager. Its role is to finance the operations of the Australian Government through issue of debt securities and cash management. The AOFM also implements government initiatives which relate to the Australian securitisation market.

The ANAO could assess the Department of Education’s (Education) management and oversight of the development of the Schools Unique Student Identifier (USI). Australian primary and secondary school students will receive a USI by 2027. The USI is intended to travel with students throughout their school years and into post-school education. It is designed to support teaching, learning and wellbeing by tracking students between education systems, and support better policy development through the availability of joined up data on student pathways.

The ANAO could assess the administration and financial sustainability of the Australian Government’s self-managed insurance fund Comcover which includes 170 Fund Members. The balance of the Comcover Special Account as at 30 June 2025 was $1.884 billion and budgeted departmental expenses over the 2025–26 and forward estimates to 2028–29 are $1.737 billion.

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 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 ANAO could assess the Department of Parliamentary Services’ (DPS) management of assets. According to its 2026–27 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 ($111 million).

Construction of Western Sydney International (Nancy-Bird Walton) Airport is underway and expected to begin operations in 2026. WSA Co Limited (WSA Co), a government business enterprise (GBE), was established in 2017 to develop and operate the Western Sydney airport. The ANAO could assess WSA Co’s strategies to manage the transition from building the infrastructure to operating the airport. This may include examining WSA Co’s transition activities such as the management of cargo and passenger services, infrastructure and key airport management contracts.

The ANAO could assess the Department of Defence’s (Defence) administration of sponsorship arrangements. Defence works with industry and other partners to develop capability (personnel and technology). A sponsorship arrangement could be entered into to support this capability development including for events, awards, training/education and other activities. The Department of Finance has provided a guidance document published in July 2015 that sets out the Australian Government Charging Framework in accepting sponsorships and directs the reader to Resource Management Guide: 302 Implementing the Charging Framework.

The ANAO could assesses how selected entities are managing fiscal risks and significant liabilities that may affect the budget balances. A range of factors may influence actual budget outcomes. The Charter of Budget Honesty Act 1998 requires these factors to be disclosed in a statement of risks in each Budget and Mid-Year Economic and Fiscal Outlook. This statement outlines general fiscal risks, specific contingent liabilities and specific contingent assets that may affect the budget balances.

The ANAO could examine the assessment and decision-making in relation to the provision of financial support from the Critical Minerals Facility (Facility). It could also examine how Export Finance Australia satisfies itself that the Facility is growing Australia’s critical minerals sector and expanding downstream processing. The $4 billion Critical Minerals Facility was established in 2021 to provide financing to projects that are aligned with the Australian Government’s Critical Minerals Strategy 2023–30. The purpose of the Facility is to help projects suffering from gaps in private finance to overcome these gaps and get off the ground. The funding can come in the form of loans, loan guarantees, bonds and working capital support and is intended as a complement to commercial financing. Funding is intended to support Australian businesses to move further up the value chain to downstream processing, as well as businesses that are part of the critical minerals supply chain. When assessing whether it can support a critical minerals project, Export Finance Australia must consider: Australian benefit; whether the mineral is identified in the Strategy; whether a comprehensive feasibility study has been completed; buyer commitment to purchase the product; use of proven processing technology; and the proponent’s financial, technical and commercial capacity.

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.

The ANAO could assess the governance arrangements in selected entities for monitoring and implementing agreed parliamentary committee and 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.

The ANAO could assess the Department of Climate Change, Energy, the Environment and Water’s administration and operation of the Recycling Modernisation Fund (RMF). The RMF was established in 2020 to support industry to transition to the regulation of waste exports, by increasing Australia’s onshore capacity to collect, reuse, recycle and recover waste materials. The Australian Government has committed to over $200 million towards new and upgraded recycling infrastructure through the RMF, with funding provided to states and territories via the Federation Funding Agreement–Environment and the National Partnership on Recycling Infrastructure.

The ANAO could assess Aboriginal Investment NT’s administration of grants. Aboriginal Investment NT, established in 2022, administers various community and business grant programs in the Northern Territory. A five-year strategic investment plan outlines key objectives for over $600 million in investment capital from the Aboriginals Benefit Account. Auditor-General Report No. 17 2024–25 found that Aboriginal Investment NT was partly effective in the management of conflicts of interest and made two recommendations to the entity.

The ANAO could assess whether the Department of Veterans’ Affairs (DVA) has effective procurement and contract management practices that comply with the Commonwealth Procurement Rules and achieve value for money. The audit could examine the planning, competitive processes, and probity controls in procurement activities, as well as the robustness of contract management arrangements to monitor performance, manage risks, and ensure deliverables meet agreed standards. It could also consider how DVA maintains transparency, supports accountability, and mitigates risks of fraud or non-compliance in the use of public funds.

The ANAO could assess the National Blood Authority’s administration of BloodNet. BloodNet is Australia’s national online blood ordering and inventory management system. It aims to provide hospitals, laboratories, and health service organisations with a secure, standardised way to order blood and blood products; manage inventory; monitor and report wastage; and support emergency planning. As an essential component of Australia’s blood and blood product logistical network, system failures or deficiencies can jeopardise timely access to blood and blood products for those that need them.

The ANAO could assess whether the conduct of the procurement for a National Police Check Systems Replacement (NPCSR) project employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules. The NPCSR allows people to apply for a nationally coordinated criminal history check (previously known as a police check). Over 5 million checks are undertaken each year. Commencing with a market sounding process, the Australian Federal Police is conducting a procurement for a replacement system, with contract signature expected by the end of 2026.

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 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.

The ANAO could assess whether the award of grant funding under the Major and Local Community Infrastructure Program was effective and consistent with the Commonwealth Grant Rules and Principles. The purpose of the program is to deliver community and sporting infrastructure, open space improvements and other community priorities. The program is being delivered as an invitation-only, closed non-competitive grants opportunity to fulfil community infrastructure commitments from the 2025 Federal election and from the 2025–26 Budget and Pre-Election Fiscal Outlook. It was opened to applications in September 2025 from more than 220 organisations and is valued at more than $560 million.

The ANAO could assess whether the award of grant funding under the Supporting Multicultural Communities Program was effective and consistent with the Commonwealth Grant Rules and Principles. The program is to provide direct support to multicultural community organisations. It is being delivered through seven invitation-only, closed non-competitive grants opportunities in three streams: infrastructure; amenities; and events and programs. The program is to fulfil the 2025 election commitments. The program guidelines identified the more than 160 organisations that were eligible to apply. Applications opened between October 2025 and April 2026, with $172 million in grant funding available.

The ANAO could assess the Department of Foreign Affairs and Trade’s design and administration of the Partnerships for Infrastructure (P4I) program. This could include the performance of the Commonwealth partners contracted to implement the program. P4I is Australia’s flagship infrastructure development in Southeast Asia. Funded through Australia’s development program, it works with eight Southeast Asian countries and ASEAN to manage and deliver new infrastructure worth over AUD $50 billion annually. P4I was initially implemented by EY, Adam Smith International, The Asia Foundation and Ninti One. P4I is transitioning to a new phase of the program which will involve new contracts.

The ANAO could assess the administration of the Choice and Affordability Fund (CAF), including whether the fund is administered in line with the CAF Guidelines, whether reporting by funded entities supports the administration of the program, and whether the funding is achieving the intended outcomes, in accordance with funding agreements and the CAF Guidelines. The CAF is a $1.2 billion fund established in 2020 to support Catholic and independent schools to ‘deliver choice and affordability and achieve government priorities.’ The department allocates funding to non-government representative bodies, who allocate funding to schools, in accordance with funding agreements and work plans, which are approved by the department.

The Department of Employment and Workplace Relations manages a range of employment services programs, including Workforce Australia (allocated $1.5 billion in the 2025–26 Federal Budget), Transition to Work ($331 million), Parent Pathways ($99 million) and the Local Jobs Program ($27 million). These programs are delivered through a range of mechanisms including contracted service providers and online services. The ANAO could assess the delivery, program and contract management of these services, examining governance arrangements, risk and value-for-money considerations and performance monitoring/reporting.

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.

The ANAO could assess the administration of Higher Education Loan Program (HELP) debt and repayments. HELP allows eligible students to defer the up-front costs of study, with repayments made through the tax system only after their income exceeds a certain threshold. In 2024–25, total outstanding debt was $82.2 billion in 2024–25, with an average time to repay of 10.2 years. In 2025–26, the Government reduced outstanding student debts by 20 per cent, forgiving $16 billion in debt.

The ANAO could assess Food Standards Australia New Zealand’s (FSANZ) management of risks associated with the health star rating system. Two in three Australian adults are overweight or obese, with diet and dietary choices a significant factor. Introduced in 2014, the health star rating system is jointly funded by the Australian and New Zealand governments and is intended to support consumers to make informed choices about the nutritional value of foods. In February 2026, Australian and New Zealand food ministers agreed to request FSANZ prepare a proposal on mandating the health star rating system in the Australia New Zealand Food Standards Code.

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 ANAO could assess selected entities’ success 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.

The objective of the audit was to assess the effectiveness of the design and implementation of the EEIG program. The focus of the audit was the preparation for, and conduct of, the first funding round of the program.

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 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 awarding of funding under the Supported Accommodation Innovation Fund against the requirements of the Commonwealth’s grants administration framework.

The objective of the audit was to examine the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of the Tasmanian Forests Intergovernmental Agreement Contractors Voluntary Exit Grants Program.

The objective of the audit was to assess the effectiveness of the design and management of the National Solar Schools Program (NSSP), including demonstrated progress towards achieving the program's objectives.

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.