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The objective of the audit was to assess the effectiveness of Defence's procurement and contract management for the provision of Garrison Support Services.
The objective of the audit was to assess the effectiveness of DIAC’s management of the student visa program. Three key areas were examined in the audit: the processing of student visa applications; ensuring compliance with student visa conditions; and cooperation between DIAC and DEEWR.
The objective of this audit was to assess the administration and implementation of the drought assistance measures. The audit focussed on EC, including prima facie EC, and key aspects of the additional drought assistance measures.
The objective of this follow-up audit was to assess the extent to which DOTARS had implemented the nine recommendations contained in the original audit.
The audit objective was to assess the effectiveness of the Department of Industry's administration of the Commercialisation Australia Program.
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The objective of the audit was to assess the effectiveness of annual Certificate of Compliance processes for FMA Act agencies. To form a conclusion against the audit objective, the audit considered: Finance’s administration of the Certificate process at a whole-of-government level; selected agencies’ annual Certificate processes; and, the design and impact of the Certificate.
The objective of the audit was to assess if DBCDE had effectively managed the ABG program, and the extent to which the program was achieving its stated objectives. The audit examined DBCDE's activities supporting the planning, implementation, monitoring and performance reporting for the ABG program from its commencement in April 2007 to June 2010.
The objective of the audit was to review Defence's management of the HQJOC Project's tender process, including probity management, for the construction of the joint operation headquarters in order to provide assurance that the policy principles for the use of private financing had been followed.
The objective of the audit was to assess and report on the administration of the Act by the department in terms of protecting and conserving threatened species and threatened ecological communities in Australia.
The objective of this audit was to examine the effectiveness of Defence and the DMO's management of procurement and through life support arrangements to meet the explosive ordnance requirements of the ADF, particularly the non-guided munitions requirements of Army. This included a review of the progress of Defence and the DMO in implementing the recommendations of ANAO Audit Report No.40 2005–06.
The objective of this audit is to examine the effectiveness of the TGA’s administration of complementary medicines regulation in Australia. The primary focus is on listed complementary medicines, which comprise about 98 per cent of these medicines.
The audit objective was to form an opinion on the adequacy of a select group of Australian Government agencies' management of Internet security, including following-up on agencies' implementation of recommendations from the ANAO's 2001 audit. The agencies audited were Australian Customs Service (ACS), Australian Federal Police (AFP), Australian Radiation Protection and Nuclear Safety Agency (ARPANSA), Department of Employment and Workplace Relations (DEWR), Department of Industry, Tourism and Resources (DITR) and Medicare Australia. Factors considered in selecting agencies were agency size based on funding levels, whether the agency was included in ANAO's 2001 audit (ACS, ARPANSA, and DEWR), whether the agency's ICT was managed in-house or outsourced, and the nature of the agency's website (that is, general or restricted access).
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 the adequacy and effectiveness of the AEC’s implementation of the recommendation made in ANAO Audit Report No. 28 2009–10 relating to the transport and storage of completed ballot papers.
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The objective of the audit was to examine the effectiveness of Defence’s implementation of reforms to capability development since the introduction of the two-pass process for government approval of capability projects and government’s acceptance of the reforms recommended by the Mortimer Review. The scope of this audit included the requirements phase and, to a limited extent, the acquisition phase of major capability development projects, focusing upon changes flowing from the major reforms.
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The objective of this audit was to assess whether selected organisations had effective security risk management programs, including whether a selection of protective security risk treatment controls was working as designed.
The audit objective was to assess the effectiveness of the Department of Health’s management of the National Medical Stockpile.
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The objective of the audit was to examine the effectiveness of the management of maintenance of the Defence estate, taking particular account of planning and delivery aspects.
The audit examined: Defence’s policies, procedures, processes and supporting tools related to the planning and delivery of the maintenance of the estate; and services provided to Defence by private sector firms in relation to maintenance activities. The audit did not focus on contract management matters, nor on the systems used by Defence to maintain information related to estate maintenance.
The objective of the audit was to assess the extent to which entities were meeting their recordkeeping responsibilities. In particular, the audit examined how effectively the entities were managing records that were created and stored electronically in corporate recordkeeping systems and in other electronic systems in accordance with recordkeeping requirements.
The objective of the audit was to assess the administrative effectiveness of Customs' Container Examination Facilities. Particular emphasis was given to the following areas: target selection processes; target development strategies; intervention processes; and facilities operation.
The objective of the audit was to assess the effectiveness of Health's administration of the National Respite for Carers Program.
The objective of the audit was to assess the effectiveness of the Department of Education, Employment and Workplace Relations' administration of the Community Support Program. The program aims to improve access to child care, especially in areas where the market would otherwise fail to provide services.
The objective of this performance audit was to assess agencies' financial management of, and accountability for, the use of net appropriation agreements to increase available appropriations.
This audit focused on the approval of business system projects -projects aiming to achieve a business objective such as reduced costs or to implement a new program, in contrast with projects with a narrower technology focus such as replacing an agencyʹs desktop computers.
The objective of the audit was to assess the effectiveness of the Department of Broadband, Communications and the Digital Economy’s administration of the Household Assistance Scheme.
The audit objective was to assess the effectiveness of the Therapeutic Goods Administration’s (TGA) application of the Code of Good Manufacturing Practice (Code of GMP) for prescription medicines.
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The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs (DVA) administration of the veterans’ children education schemes.
The objective of the audit was to assess the effectiveness of Department of Infrastructure and Transport’s and the Attorney‐General’s Department’s management of the Aviation and Maritime Security Identification Card (ASIC and MSIC) schemes.
The audit examined key aspects of the first four tenders for the RtB program. These tenders provided coverage across the Basin and resulted in expenditure in excess of $1 billion. The 2008–09 tenders included the largest single purchase under the program—$303 million to Twynam Agricultural Group. The audit also examined the Commonwealth's contribution to the purchase of Toorale station, the only purchase outside a tender process.
The objective of the audit was to assess the effectiveness of the Commonwealth Environmental Water Office’s administration of environmental water holdings.
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The audit objectives were to examine if:
- DCITA had effectively planned and administered the HiBIS and BC Stage 1 programs; and
- the programs had achieved their objectives.
The audit focused on DCITA's activities to support the planning, implementation, monitoring and reporting of HiBIS and BC Stage 1 programs.
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 implementation and administration of the Small Business Superannuation Clearing House.
The objective of the audit was to assess the effectiveness of DIAC’s management of individual management services provided to people in immigration detention.
The objective of the audit was to assess the effectiveness of the Project Wickenby taskforce in making Australia unattractive for international tax fraud and evasion by detecting, deterring and dealing with the abusive use of secrecy havens by Australian taxpayers.
The objective of the audit was to express an opinion on the effectiveness of HOP management having regard to: compliance with applicable Australian Government policies; compliance with internal guidelines to assist loans officers to assess applications and manage loans; and programme performance reporting.
The objective of the audit was to assess the extent to which FMA Act agencies’ establishment and use of procurement panels supported value for money, efficiency and effectiveness in procurement. The objective of the audit was to assess the extent to which FMA Act agencies’ establishment and use of procurement panels supported value for money, efficiency and effectiveness in procurement.
The audit objective was to examine how effectively the Department of Agriculture, Fisheries and Forestry (DAFF) manages the importation of live animals into Australia.
The objectives of the audit were to:
- examine Customs' management of the CMR project; and
- determine whether the ICS and CCF met:
- project and operational objectives; and
- user capability and functionality requirements.
Particular emphasis was given to the following areas:
- the project management framework that supported the CMR project;
- implementation arrangements for the ICS; and
- ongoing operational arrangements.
After this audit commenced, Customs engaged Booz Allen Hamilton to undertake a separate review of the ICS. The purpose of that review was to provide Customs with a forward looking report on the lessons to be learned from the implementation of the ICS, its current status and the opportunities to enhance benefits for both Government and industry. The ANAO consulted closely with the Booz Allen Hamilton team and is supportive of the recommendations in their report, which was released in May 2006. The review made thirteen recommendations relating to the ongoing management and governance of the Cargo Management Re-engineering Program at both strategic and tactical levels.
The Australian National Audit Office has undertaken a pilot project to assess the status of the Australian Government performance measurement and reporting framework as a basis for implementation of a future program of audits of entities’ key performance indicators, and to develop a suitable audit methodology. This report presents a summary of the work completed to date.
The objective of the audit was to assess the effectiveness of DoHA's management of the planning and allocation of aged care places and capital grants, in accordance with the Aged Care Act 1997.
The audit objective was to assess the Department of Employment’s management of the effectiveness and quality of employment services delivered by Job Services Australia providers.
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The objective of the audit was to assess the effectiveness of the Tax Office's administration of the PRRT. The Australian National Audit Office (ANAO) identified four key areas for review: general administration; compliance; promoting certainty in administering the PRRT; and governance arrangements.
The objective of the audit was to assess the effectiveness of Customs and Border Protection’s arrangements for managing the safe and secure storage and disposal of detained goods.
The audit objective was to assess the extent to which DEEWR and FaHCSIA have effectively managed the planning and consultation phases for the IBF program and the IBHP program. The audit scope included consideration of the issues likely to affect the ongoing operation and sustainability of the facilities.
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 objectives of the audit were to: assess the effectiveness of the key evaluation methods used to review the efficacy of the Australian Government's national counter-terrorism coordination arrangements; and examine the effectiveness of the links between the key evaluation methods, and how the key evaluation methods contribute to the process of continuous improvement.
The ANAO could assess the Department of Defence’s (Defence) procurement process for the acquisition of General-Purpose Frigates for the Royal Australian Navy. Following recommendations from the 2023 Defence Strategic Review, an independent review of the Navy’s Surface Combatant Fleet was commissioned by the Australian Government and published in 2024. The review recommended the acquisition of General Purpose Frigates with specified capabilities. In August 2025, the government announced that, following a competitive process, Japan’s Mitsubishi’s Heavy Industries Mogami-class frigate was the successful design. The first three vessels are to be built in Japan, with delivery to Australia from 2029 and entry into service by 2030. The remaining eight are to be constructed in Western Australia, subject to the successful consolidation of the Henderson precinct.
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The ANAO could assess the Department of Agriculture, Fisheries and Forestry’s (DAFF’s) approach to biosecurity intelligence gathering and use to inform regulatory decision-making and operational prioritisation. DAFF aims to effectively detect biosecurity risk through intelligence-led targeting, technology-supported inspections and efficient detection methods. Intelligence gathering tools include the International Biosecurity Intelligence System developed in collaboration with Centre of Excellence for Biosecurity Risk Analysis and Biosecurity Commons developed in collaboration with industry partners and state and territory governments. A 2020 Inspector-General of Biosecurity review found “deficiencies in intelligence sourcing, utilisation, management and sharing” and found “the department’s IT capability as a weak link in its management of biosecurity intelligence across the continuum”.
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The ANAO could assess establishment of the Defence Delivery Agency to support the delivery of the Australian Government’s future capability requirements. On 1 December 2025, the Minister for Defence and Minister for Defence Industry announced the Government’s intention to establish a new Defence Delivery Agency, led by a National Armaments Director, to strengthen the acquisition and sustainment of defence capability. The new agency will consolidate existing groups within the department – Capability Acquisition and Sustainment Group, Guided Weapons and Explosive Ordnance Group, and Naval Shipbuilding and Sustainment Group. The ANAO could provide independent assurance on the establishment and governance arrangements of the Defence Delivery Agency including oversight, planning and staffing, business risk management and performance measurement and reporting.
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The objective of this audit was to assess key aspects of Australian Government agencies' fraud control arrangements to effectively prevent, detect and respond to fraud, as outlined in the Guidelines. The scope of the audit included 173 agencies subject to the FMA Act or the CAC Act.
The objective of the audit was to assess the effectiveness of the Bureau of Meteorology’s implementation of the Improving Water Information Program.
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The audit objective was to assess DoHA's administration of prudential arrangements for the protection of residential aged care accommodation bonds.
The audit objective was to assess whether all agencies compiled Internet listings as required by the Senate Order, and to examine the appropriateness of the use, by selected agencies, of confidentiality provisions.
The objective of this audit was to evaluate whether selected Australian Government agencies were effectively managing security risks arising from the use of contractors. To address this objective, the audit evaluated relevant policies and practices in the audited agencies against a series of minimum requirements in the management of security issues in procurement and contracting activity. These minimum requirements were developed from the guidance and standards contained in the PSM and also from the ANAO's previous protective security audits.
The audit focused on two broad types of contracting arrangements: contracting of security functions; and contracting of any service or business function that requires, or which has the potential to require, contractors to access sensitive or security classified information.
The following Australian Government agencies were involved in this audit:
- Australian Customs Service (Customs);
- Commonwealth Superannuation Administration (ComSuper);
- Department of Finance and Administration (Finance); and
- Department of Foreign Affairs and Trade (DFAT).
In addition, the Attorney-General's Department, which is responsible for the maintenance of the PSM and for providing advice on contemporary protective security policies and practices, was consulted during the audit.
The objective of this audit was to assess the effectiveness of the Australian Government Reconstruction Inspectorate, supported by the National Disaster Recovery Taskforce, in providing assurance that value for money is being achieved in recovery and reconstruction expenditure in Victoria.
The fleet oiler HMAS WESTRALIA was a key element of the Royal Australian Navy (hereafter referred to as ‘Navy') Maritime Operations Support Capability (MOSC) from 1989 until September 2006. WESTRALIA provided logistic support to naval operations and exercises and contributed to Defence international engagement through these activities. The new vessel to replace WESTRALIA is called HMAS SIRIUS and was commissioned by Defence in mid September 2006, which was concurrent with the formal decommissioning of WESTRALIA. This approach was adopted by Defence to ensure that Navy maintained a continuous afloat support capability.
The objective of the audit was to determine whether the POI information recorded by Centrelink accords with relevant policy and thereby effectively supports informed decision-making regarding eligibility for the payment of various benefits to Centrelink customers
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.
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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.