Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The audit examined the range of support made available to ADF personnel making the transition from military to civilian life, the extent to which the assistance is utilised, the cost to Defence of such assistance and the relevant responsibilities of those who deliver assistance.
The objective of the audit was to examine the effectiveness of Defence's management of the procurement of Minor capital equipment for Army capability. In particular, the audit focussed on the identification and approval of capability requirements; the management of Army Minors Program funding and expenditure; and DMO management of procurement processes for Army Minor projects. The audit focused on projects included in the Program as at 1 July 2005. As at that date, 85 projects were listed. Case studies illustrating particular issues in the management of the Program are profiled throughout the report in the relevant section.
The objective of the audit was to examine the effectiveness of the AFP's approach to its management of the implementation of NPIs.
The objective of the audit was to examine how effectively Health manages the risk of PBS drugs not being used according to PBS subsidy conditions. The audit examined two areas: during listing, how Health identified and implemented measures to decrease the risks of PBS drugs being used outside subsidy conditions; and following listing, how Health confirmed that usage and expenditure on PBS drugs was consistent with estimates. The report examines selected approaches used by Health, which have evolved in recent years, to manage the risk of PBS drugs being used outside subsidy conditions. The report also acknowledges and describes the role of the expert committees. The scope of the audit was limited to PBS drugs for which Health pays a subsidy. The audit did not examine Health's role in educating consumers, prescribers, and other health professionals, or the implications of the Australia–United States Free Trade Agreement for the PBS. Additionally, the ANAO did not form an opinion on the success of Medicare Australia's compliance role. To form an opinion against the audit objective, the ANAO interviewed Health personnel, committee members and stakeholders, examined relevant documents and files, analysed drug usage and expenditure data, and attended a number of committee meetings. To assist the audit process, the ANAO selected a sample of eight drugs. The drugs were selected due to their high cost to the PBS and/or high usage, or because the drug has had a particularly interesting PBS history. The sample is not representative of all drugs on the PBS. In 2004–05, 15.3 million prescriptions were written for these eight drugs, with the Government subsidy totalling $1.05 billion.
On 2 November 2000, the Senate agreed to a resolution that the Auditor-General be requested to review all expenditures and entitlements accruing to Parliamentarians and Ministers in 1999-2000. The resolution requested that the Auditor-General consider a number of specific matters, and report by 30 June 2001. In the course of that audit, examination of issues relating to Parliamentarians' staff was deferred in order to give the Auditor-General a reasonable chance of reporting reasonably close to the Senate's requested reporting timeframe. ANAO Audit Report No.5 2001-02, Parliamentarians' Entitlements: 1999-2000, was tabled in the Parliament in August 2001. A proposed audit of the administration by Finance of the entitlements of staff engaged under the Members of Parliament (Staff) Act 1984 (MOP(S) Act was included in the ANAO Audit Work Program for 2001-02. The objectives of this performance audit were to: review the effectiveness of the internal control structures in the Department of Finance and Administration (Finance) concerning the administration of entitlements for MOP(S) Act staff; review the effectiveness and efficiency of the procurement and support services Finance provides in relation to MOP(S) Act staff: and identify principles of sound administrative practices to facilitate improved administrative arrangements for the future. The audit covered Finance's administration of payments and services to MOP(S) Act staff during the period 1998-99 to 2001-02. Sub-section 15(c) of the Auditor General Act 1997 precludes an audit of persons who are engaged under the MOP(S) Act. Accordingly, the audit scope did not include examination of the responsibilities of MOP(S) Act staff.
The audit objective was to assess the effectiveness and efficiency of the Services Australia’s management of Smart Centres’ telephony services.
Services Australia operates the largest contact centre in the southern hemisphere with over 79 smart centres across Australia delivering telephony and processing services for Centrelink, Medicare and Child Support, and surge services for Department of Veterans’ Affairs and whole of government activities. In 2022–23 Services Australia reported that it handled 55.2 million calls. In October 2023, Services Australia informed Parliament that over 9,400,000 customers were booked into virtual waiting rooms and the longest wait time was almost 3 hours, over 9 million customers received congestion messaging and over 4 million calls were terminated by the customer. In the 2024–25 Federal Budget, the government announced $1.8 billion over three years from 2023–24 for additional frontline staff to help stabilise Services Australia claims backlog and service standards.
Services Australia’s reported in its 2022–23 Annual Performance Statements that it partially achieved its strategic performance measure of 70 per cent of customers served within 15 minutes. Services Australia also reported that the performance result may have been impacted by the lack of system functionality to combine call wait times once a call had been transferred.
The audit would follow-on from Auditor-General Report No. 28 2018–19 Management of Smart Centres’ Centrelink Telephone Services — Follow-up which contained two recommendations relating to monitoring and reporting on effectiveness of digital service delivery and wait times and finalising the review of key performance indicators.
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The objective of the audit was to assess the effectiveness of the Clean Energy Regulator’s crediting and selection of carbon abatement to purchase under the Emissions Reduction Fund.
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The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.
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The objective of this audit was to examine the effectiveness of selected non-corporate Commonwealth entities' arrangements for managing cyber security risks within their procurements and specific contracted providers under the Protective Security Policy Framework (PSPF).
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The objective of this audit was to examine the design and conduct of the award of funding under the Community Development Grants Program (CDGP).
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The objective of this audit was to examine the effectiveness of the National Indigenous Australians Agency’s management of provider fraud and non-compliance risks.
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The objective of the audit was to examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.
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The objective of this audit was to examine if Social Services and Human Services drive improvements in the Disability Support Pension program using data and information from multiple sources, including agreed Auditor-General and parliamentary committee recommendations.
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The audit objective was to assess the effectiveness of the administration of the Commonwealth Scientific and Industrial Research Organisation's (CSIRO's) Gift to the Science and Industry Endowment Fund.
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The audit objective was to determine whether selected grant programs are being administered efficiently by the Australia Council in relation to suitable comparators. The selected grant programs are collectively known as the Australia Council Grants Program.
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The audit objective is to examine the effectiveness of measures taken to strengthen the protection of Australia’s missions and staff overseas.
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The objective of this audit was to examine the efficiency of the Australian Commission for Law Enforcement Integrity (ACLEI) in detecting, investigating and preventing corrupt conduct.
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The audit objective was to examine whether the design and conduct of the procurement process for delivery partners for the Entrepreneurs’ Programme complied with the Commonwealth Procurement Rules, and whether the signed contracts are being appropriately managed.
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The objective of this audit was to examine the effectiveness of the Australian Federal Police in managing employee mental health.
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The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) by selected entities.
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The objective of the audit was to examine the Department of Agriculture, Water and the Environment’s effectiveness in implementing the Regional Land Partnerships program.
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The objective of the audit was to examine the effectiveness of governance and integrity arrangements for the Northern Australia Infrastructure Facility (NAIF).
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The objective of this audit was to examine the extent to which Australian Government entities have implemented the Digital Continuity 2020 policy, and how effectively the National Archives of Australia is monitoring, assisting, and encouraging entities to meet the specified targets of the policy.
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The objective of this audit was to examine the Department of Foreign Affairs and Trade’s (DFAT’s) achievement of value for money objectives in the delivery of Official Development Assistance (aid) through facility arrangements.
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The audit objective was to assess the effectiveness of Health's implementation of the Diagnostic Imaging Review Reform Package, some three years into the five year reform period.
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The objective of the audit is to assess the effectiveness of the Department of the Prime Minister and Cabinet’s implementation of food security initiatives for remote Indigenous communities.
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The audit objective was to examine whether the Department of Defence provides an efficient and effective security vetting service for Australian Government entities through the Australian Government Security Vetting Agency.
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The objective of the audit was to examine the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 and the enhanced Commonwealth performance framework.
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The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:
- provide insights to entities more broadly, to encourage improved performance; and
- continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.
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The objective of the audit was to assess the effectiveness of the Australian Competition and Consumer Commission in managing compliance with fair trading obligations.
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Grant Hehir, Auditor-General for Australia, attended the 18th Meeting of INTOSAI Working Group on Environmental Auditing in Bundung Indonesia in July 2018, and presented a keynote address titled Sharing experience on auditing urban environmental management. The accompanying paper to the speech is available here.
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The audit objective was to assess the effectiveness of the (former) Department of Industry’s administration of the Australian Apprenticeships Incentives Program.
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The Performance Statements Audit Services Group (PSASG) volume of the ANAO Audit Manual applies to the performance statements audit activity performed by PSASG.
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The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the Indigenous Legal Assistance Programme.
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The objective of the audit was to assess the effectiveness of Indigenous Business Australia’s management and implementation of the Indigenous Home Ownership Program.
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The objective of the audit was to examine the effectiveness of planning and delivery of the security upgrade capital works program at Parliament House by the Department of Parliamentary Services.
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The objective of this audit was to assess the effectiveness of the Department of Immigration and Border Protection’s administration of health services in onshore immigration detention.
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The audit objective was to assess the effectiveness of Defence’s administration of industry support and skill development programs.
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The objective of this audit was to examine whether the selected entities within the Attorney-General’s portfolio have implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.
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The audit objective was to examine the effectiveness of the Australian Taxation Office's monitoring and implementation of recommendations about its administration made by the ANAO and parliamentary committees
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The objective of this audit was to examine the effectiveness of the Department of Social Services’ administration of NRAS allocations; processing of market rent valuations, statements of compliance and incentive payments; and the supporting business systems and processes.
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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.
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The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s identity verification arrangements for applicants in the Citizenship Program.
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Grant Hehir, Auditor-General for Australia, presented at the Australian National Centre for Audit & Assurance Research (ANCAAR) 15th ANCAAR Audit Research Forum on 1 December 2017.
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The objective of the audit was to examine whether strategic water procurements by the Department of Agriculture, Water and the Environment were conducted consistent with government policy, were supported by appropriate program design, were planned and executed appropriately, and achieved value for money.
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The audit objective was to assess the effectiveness of the Department of Health’s monitoring and implementation of both ANAO performance audit and internal audit recommendations.
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The objective of the audit was to assess progress in implementing the corporate plan requirement under the Public Governance, Performance and Accountability Act 2013.
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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 objective of the audit was to examine the Department of Defence’s (Defence's) implementation of agreed recommendations made in Auditor-General Report No. 38 of 2017–18 Mitigating Insider Threats through Personnel Security and the related report provided to ministers under section 37(5) of the Auditor-General Act 1997, and by the Parliament’s Joint Committee of Public Accounts and Audit (JCPAA) in Report 479 of 2019 Australian Government Security Arrangements.
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The objective of this audit was to examine the effectiveness of the Department of Defence's administration of contractual obligations relating to the Defence Industry Security Program.
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The objective of the audit was to assess the effectiveness of the Department of Employment’s administration of the Fair Entitlements Guarantee.
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The Performance Audit Services Group (PASG) volume of the ANAO Audit Manual applies to the performance audit activity performed by PASG in collaboration with the Systems Assurance and Data Analytics (SADA) group. Relevant policies and guidance from the PASG volume are also applied to assurance reviews performed by PASG. Policies and guidance in the PASG volume address the planning, execution and reporting stages of the performance audit process.
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Section 41 of the Auditor-General Act 1997 establishes the position of the Independent Auditor. The Independent Auditor report, Review of Cyber Security, was tabled in Parliament on 4 December 2017.
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The objective of the audit was to assess the effectiveness of the management of community intelligence by the Tax Office.
The objective of this audit was to examine whether the Humanitarian Settlement Program (HSP) is being delivered effectively.
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The objective of this audit was to examine whether compliance with trade measurement in Australia is being effectively administered.
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The objective of the audit was to report the results of the interim phase of the audit of the 2011-12 financial statements of major General Government Sector agencies.
The objective of the audit was to assess the effectiveness of the Department of Parliamentary Services’ management of assets and contracts to support the operations of Parliament House.
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The objective of this audit was to examine the effectiveness of the National Disability Insurance Agency’s (NDIA) fraud control program and its compliance with the Commonwealth Fraud Control Framework.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers.
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