Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The ANAO could assess whether the Department of Defence (Defence) is effectively managing the rapid acquisition and integration of counter-small uncrewed aerial systems capability. Project LAND 156 — Counter-Small Uncrewed Aerial Systems has been established to rapidly introduce and continuously modernise counter-drone capability for the Australian Defence Force (ADF). The capability is intended to support the detection, tracking, identification and neutralisation of small uncrewed aerial threats. This work aligns with the 2026 National Defence Strategy emphasis on emerging technologies, sovereign industrial capability and lessons from recent conflicts, and sits within a broader expansion of investment in counter-drone capability, including the government’s April 2026 announcement of up to $7 billion under the Integrated Investment Program over the next decade. The ANAO could examine whether Defence’s acquisition and delivery approach is supported by effective planning, assurance and risk management arrangements.
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The objective of the audit was to assess the effectiveness of the AFP’s administration of the Fighting Terrorism at its Source (FTAS) initiative and related measures.
The objective of the audit was to provide an independent assurance on the effectiveness of the management of the upgrade of the M113 fleet for the Australian Defence Force (ADF). The audit sought to identify the initial capability requirements and approval process; analyse the contract negotiation process; and examine the management of the project and contracts.
The objective of the audit was to assess the effectiveness of the administration of the Australian Prudential Regulation Authority (APRA) financial industry levies.
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The objective of the audit was to examine the effectiveness of DVA's administration of mental health programs and services to support younger veterans.
The objectives of the audit were to assess agency performance in relation to compiling their Internet listings as required by the Senate Order and the appropriateness of the use of confidentiality provisions in Commonwealth contracts. The audit involved a detailed examination in seven agencies of the processes used to compile their Internet listings and the use of confidentiality provisions in contracts.
The Auditor-General responded on 9 December 2015 to correspondence from the Hon Shayne Neumann MP on 7 September 2015 regarding Indigenous Advancement Strategy.
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The objective of the audit was to evaluate the policies and practices of selected organisations to determine whether they had established sound arrangements for, and maintained effective control over, the administration of security incidents and investigations.
This audit is a part of the ANAO's protective security audit coverage. The objective of this audit was to determine whether agencies audited had developed and implemented sound IT security management principles and practices supported by an IT security control framework, in accordance with Australian Government policies and guidelines. The audit at each agency examined the framework for the effective management and control of IT security, including the management of IT operational security controls and, where applicable, was based on the Australian Government protective security and information and communications technology (ICT) security guidelines that were current at that time.
The objective of this audit was to assess the extent to which the recommendations and major findings of the ANAO's 1999 audit of Commonwealth Debt Management have been addressed, and the impact of any changes.
The objective of this audit was to assess the progress made by DoHA and Medicare Australia (recommendation 3) in addressing the four recommendations from ANAO Audit Report No.50, 2000–01 designed to improve the administration and performance of NCSP.
The objective of the audit was to assess the effectiveness of the services delivered through ATO shopfronts to individual and micro enterprise tax clients. Particular emphasis was given to the delivery of services to clients and planning and reporting processes for shopfront services.
The ANAO could assess whether the Department of Social Services (DSS) had efficiently administered the community grants hub. The Australian Government introduced the Streamlining Government Grants Administration (SGGA) Program in 2015–16 with the objective of delivering simpler, more consistent and efficient grants administration across government. The Community Grants Hub (CGH) was established under the SGGA Program to provide community and health sector grants administration services to the largest 12 Commonwealth granting entities. These are the Attorney-General’s Department; Department of Agriculture, Fisheries and Forestry; Department of Climate Change, Energy, the Environment and Water; Department of Education; Department of Employment and Workplace Relations; Department of Health, Disability and Ageing; Department of Home Affairs; Department of the Prime Minister and Cabinet; Department of Social Services; National Indigenous Australians Agency; Department of Veterans Affairs; and Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts. DSS has administered the CGH since its commencement in 2016.
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The ANAO could assess the delivery of the National Firearms Register (NFR) Program. On 1 July 2024, the NFR Program commenced. This followed National Cabinet’s agreement on 6 December 2023 to deliver the most significant firearms reforms in Australia in 30 years (the NFR delivers on an outstanding reform from the 1996 Port Arthur response). The NFR is to be a federated operating model to achieve near real-time tracking of registered firearms and licence holders. Enabled by policy and legislative change, NFR is to collect and share information from Commonwealth, state and territory firearms registers, portals and management systems. The Australian Criminal Intelligence Commission (ACIC) is responsible for leading the national program to establish the NFR. The ACIC is to upgrade existing national systems to enable the near real-time sharing of firearms and licence holder information; to include data from existing Home Affairs, Australian Border Force and Defence systems to enable tracing of firearms imports and exports.
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The ANAO could assess the Department of Defence’s (Defence) procurement of the MC-55A Peregrine aircraft through a United States Foreign Military Sales arrangement. The project, AIR555 Phase 1, is a first-of-type acquisition to deliver airborne intelligence, surveillance, reconnaissance and electronic warfare (ISREW) capability, based on a modified Gulfstream G550 aircraft. Second pass approval occurred in September 2017 for $1.9 billion to deliver four aircraft and supporting IT and training systems. The project’s approved budget was $2.4 billion as at 30 June 2025. AIR555 has been reported in the ANAO’s Major Projects Report since 2021–22 and was elevated to a ‘project of interest’ in September 2023 due to schedule delays. The ANAO could provide independent assurance to Parliament on Defence’s acquisition and project management of AIR555, including Defence’s management of cost, schedule, scope and integration risks.
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In two letters dated 19 and 22 June 2009, the Prime Minister requested a performance audit of a range of matters relating to representations to the Treasury regarding automotive finance arrangements for car dealers. In response to these requests, the Auditor-General decided that ANAO would undertake a performance audit under section 18 of the Auditor-General Act 1997 (Auditor-General Act). The audit objective, based on the matters raised in the Prime Minister's correspondence and in the Parliament, was to examine and report on:
- any representations to the Treasury since October 2008 from all sources regarding automotive finance arrangements for car dealers, including any made in relation to John Grant Motors;
- the nature of these representations;
- the manner in which the representations were responded to by officials, having regard to any relevant standards and procedures; and
- any related administrative matters that came to attention.
The objectives of the audit were to assess agency performance in relation to compiling the Internet listings by the Senate Order and the appropriateness of the use of confidentiality in Commonwealth contracts.
This audit is the first time that the ANAO has looked at superannuation payments to independent contractors. The audit examined whether Commonwealth organisations were identifying contracts that were wholly or principally for the labour of the contractor and meeting statutory superannuation obligations under the Superannuation (Productivity Benefit) Act 1988.
The objective of this audit was to the examine action taken by the ATO to improve TFN integrity, particularly through the implementation of the recommendations made in:Report No.37, taking into account any changed circumstances, or new administrative issues, affecting the implementation of those recommendations; and Numbers on the Run, taking into account that the Government has not formally responded to the report at this time.The audit also aimed to identify further opportunities for the ATO to improve the effectiveness and efficiency of the TFN system. The report of this audit is necessarily detailed as it considers each of the recommendations and the extent to which they have been implemented.
The audit reviewed the Defence Materiel Organisation's management of the $3.43 billion Wedgetail Airborne Early Warning and Control (AEW&C) project. The Wedgetail project is to provide the Australian Defence Force with an AEW&C capability based on four Boeing 737 AEW&C aircraft and associated supplies and logistic support. At the time of the audit the AEW&C systems were still in their early development phase, and by November 2003, Defence had spent $1.107 billion on the project.
The ANAO's objectives in auditing the sale were to:
- review the extent to which the Government's objectives for the sale were achieved;
- review the management of the sale process; and
- to assess ongoing Commonwealth exposures and responsibilities.
The objective of this audit was to follow up DVA's implementation of the recommendations in Audit Report No. 44, 2000-01, Information Technology in the Department of Veterans' Affairs. The ANAO made two recommendations in the report (the second having five parts). The recommendations addressed the monitoring of IT changes; IT performance information; information systems model documentation; and the facilitation of the interpretation of performance information.
The objectives of the audit were to provide assurance that Artbank was effectively meeting its charter of: acquiring art by contemporary artists; expanding the number of public places that Artbank's collection is rented and displayed; and managing its collection and rental scheme. The audit also examined Artbank's governance arrangements, and its programmes for marketing, client development, performance management, budgeting, debt management and also sought client feedback on Artbank's operations via a survey.
The objective of the follow-up audit was to assess the extent to which Airservices Australia, and where relevant, the Department of Infrastructure, Transport, Regional Development and Local Government (DITRDLG), have implemented the four ANAO recommendations contained in the previous audit report.
The ANAO could assess Services Australia’s framework for identifying and supporting vulnerable customers. Services Australia is responsible for delivering services and payments on behalf of government, including for social security, child support, emergency and health programs. Services Australia’s vision is ‘to make government services simple so people can get on with their lives’. Australians often require access to government support during periods of crisis. Services Australia must cater to customers with diverse needs, experiences, and abilities that significantly influence their interaction with the agency. Many individuals with complex needs or in vulnerable circumstancesΓÇöincluding those experiencing financial hardship, disability, domestic violence, or crisis eventsΓÇöface significant barriers to engaging via online, phone, or in-person channels. As of 30 June 2024, Services Australia employed 642 social workers across 211 locations to support these high-risk cohorts. In July 2025 Services Australia launched a ‘2030 Strategy’, in which it reaffirmed its commitment to a customer-centric approach to delivering services and incorporating the needs of vulnerable people into policy and process design.
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The ANAO could assess the establishment of the Critical Minerals Strategic Reserve. Critical minerals (cobalt, lithium, manganese, rare earth elements, tungsten and vanadium) are essential inputs to the modern economy. Critical minerals are used in batteries, rare earth permanent magnets, semiconductors, defence technologies and as catalysts for hydrogen production. The Critical Minerals Strategy 2023–2030 seeks to create diverse, resilient and sustainable supply chains; build sovereign capability in critical minerals processing; help Australia become a renewable energy superpower; and extract more value from onshore resources. In April 2025, the Australian Government committed to establish a Critical Minerals Strategic Reserve to maximise the strategic value of Australia’s critical minerals. The government allocated $1.2 billion to establish the reserve in the 2025–26 Federal Budget. A taskforce established in the Department of the Prime Minister and Cabinet to support the development of the reserve transferred to the Department of Industry, Science and Resources in December 2025. It is anticipated that the reserve will be operational in the second half of 2026.
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The ANAO could assess the progress of selected components of the Australian Government’s Digital Identity program including the effectiveness of the implementation, design and functionality of the Digital Identity System, roles and responsibilities of stakeholders and the allocation and expenditure of funding, including contract management.
The Digital Identity program is delivered by the Department of Finance (policy and program lead), with Services Australia and the Australian Taxation Office (ATO) delivering critical operational functions. Components of the program include the Digital ID Act 2024, the Identity Exchanges (delivered by Services Australia), myID (the Commonwealth’s Identity Provider, delivered by ATO) and connected services to the system.
The Digital ID Act 2024 and the Digital ID (Transitional and Consequential Provisions) Act 2024 commenced on 1 December 2024 and support the expansion of the Australian Government Digital ID System and introduce a voluntary accreditation scheme for digital ID services providers. The Digital ID Regulator is the Australian Competition and Consumer Commission; and the Office of the Information Commissioner as the privacy regulator and Digital ID Data Standards Chair.
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The ANAO could assess the NDIS Quality and Safeguards Commission’s (NDIS Commission) use of regulatory tools and oversight of restrictive practices undertaken by NDIS providers. The NDIS Commission can use a range of regulatory tools and levers, including proactive tools to build quality in services provided and reactive tools (such as compliance notices, penalties and banning orders) to respond to provider non-compliance. The NDIS Commission has regulated restrictive practices under the NDIS since the entity was established in 2018. This includes monitoring the use of regulated restrictive practices and promoting their reduction and elimination.
For 2024–25, the NDIS Commission reported using 1,005 statutory enforcement tools, an increase of 214 per cent from 2023–24. Across the four quarters of 2024–25, the NDIS Commission reported an average of 5,613 participants were subject to unauthorised restrictive practices, and an average of 15,583 participants were subject to regulated restrictive practices.
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The ANAO could assess the NDIS Quality and Safeguards Commission’s (NDIS Commission) and the National Disability Insurance Agency’s management of critical incidents. Under the National Disability Insurance Scheme Act 2013 (NDIS Act) it is the responsibility of the NDISQSC to receive reports of and manage reportable incidents in relation to NDIS providers and workers. Reportable incidents include the death of, serious injury to, abuse or neglect of, unlawful sexual or physical contact or assault of, sexual misconduct committed against or the use of a restrictive practice against a person with a disability. Responding to reportable incidents may involve investigating serious and alleged incidents by NDIS providers, and where there are breaches of the NDIS Act and Rules managing any necessary action. The NDIS Commission shares reportable incident data with police, state and territory worker screening units, consumer affairs agencies and other regulatory bodies to support the identification of systematic issues and to respond to incidents. In 2024–25 there were 24,566 reportable incidents of which 6,369 were reported to the police.
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As an element of the arrangements implemented to support the role of the ANAO in reviewing campaigns' compliance with the Guidelines announced on 2 July 2008, the ANAO advised the chair of the JCPAA that the ANAO will provide regular summary reports to Parliament. Section 25 of the Auditor-General's Act 1997 provides for the tabling of such reports.
The audit objective was to assess the effectiveness of DMO's JORN and JFASmaintenance and support arrangements. The audit examined the maintenanceand operation of the JORN and JFAS radars, and their facilities.
In the current audit, the objectives were to provide assurance to the Parliament on the adequacy of the measures and plans instituted by Defence to ensure that the combat aircrew workforce meets military preparedness requirements in the future, and to identify possible areas for improvement.
The objective of the audit was to examine the investment of public funds by selected entities, including: compliance with relevant legislation, delegations and instructions; the value for money of investment strategies; and reporting of investment activities. Six entities were selected for audit, comprising three FMA Act agencies and three Commonwealth authorities. The six entities had aggregrate investments of $1.64 billion as at 30 June 2004 and realised investment earnings of some $80.4 million during 2003/04.
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 ANAO could assess Services Australia’s strategic planning for ICT systems. Services Australia administers a range of systems supporting the delivery of government services including: whole of government systems such as myGov and Digital ID; systems supporting the delivery of programs such as welfare payment systems; and ICT supporting corporate shared services. Whole of government and welfare payment systems are considered critical national infrastructure. A key enterprise risk identifies the need for Services Australia to maintain ICT service continuity, while developing and maintaining systems that are fit for purpose, resilient and secure. The Services Australia’s capability review observed that a number of critical systems delivering payments and services are ageing. These systems impede the ability to integrate new technologies, are costly to maintain and are preventing Services Australia implementing efficiencies and innovations to delivering programs and services. Many of these ageing systems rely on staff with specialist programming skills. To address these challenges Services Australia established a cross entity advisory board to develop a 10-year ICT Architecture Strategy and Plan by June 2025. The audit could examine oversight, development and/or implementation of strategic plan for ICT systems.
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The ANAO could assess the National Disability Insurance Agency’s (NDIA’s) framework and processes for setting, updating and communicating National Disability Insurance Scheme (NDIS) pricing arrangements and price limits, including the annual pricing review, advice from the Independent Pricing Committee, and incorporation of external data and stakeholder feedback to balance participant access, provider viability and scheme sustainability.
Through its annual pricing review, the NDIA examines NDIS support categories, collects and analyses market data, benchmarks prices against other schemes, and seeks feedback through public consultation papers, and considers expert advice from the Independent Pricing Committee (which was established in September 2024). The NDIA publishes an annual pricing arrangements and price limits document, which sets out regulated price controls for NDIS supports and services, and a NDIS Support Catalogue, which lists available supports providers can use when lodging a payment request. These NDIS pricing arrangements are updated regularly. On 22 April 2026 the Minister for the NDIS announced reforms to the NDIS including changes to pricing arrangements.
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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.
The objective of the audit was to examine the effectiveness of the AFP's approach to its management of the implementation of NPIs.
The ANAO could assess the Department of Health, Disability and Ageing’s (DHDA) administration of grants for the headspace youth mental health program. Headspace is an Australian-Government funded program that provides supports for people aged 12 to 25 years who are experiencing, or at risk of, mild to moderate mental ill-health. Supports can be accessed in-person, online or by telephone. The first headspace service opened in 2007. Between July 2020 and December 2025, DHDA awarded over $980 million in grants related to headspace. In April 2025, the Prime Minister and the Minister for Health and Ageing committed over $200 million for 58 new, upgraded or expanded headspace services. In October 2025, the Australian Government announced $72.7 million for initiatives to reduce wait times and improve access across 85 headspace services. As at October 2025, there were 172 headspace services across Australia. DHDA is responsible for facilitating the delivery of national programs and services for mental health, including headspace. Australian Government funding for headspace is provided through grant agreements administered by DHDA, including to the National Youth Mental Health Foundation and Primary Health Networks.
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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 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 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 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 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 objective of this audit was to examine the effectiveness of the Australian Federal Police in managing employee mental health.
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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 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 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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