Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The Auditor-General responded on 17 April 2025 to correspondence from Senator the Hon Michaelia Cash dated 21 March 2025, requesting that the Auditor-General conduct an investigation to examine the Incolink grant.
Please direct enquiries through our contact page.
The Auditor-General responded on 14 May 2021 to correspondence from the Hon Julie Collins MP dated 20 April 2021, requesting that the Auditor-General conduct further work identifying strategic risks in grants administration within the Agriculture, Water and the Environment portfolio.
Please direct enquiries relating to requests for audit through our contact page.
The Auditor-General responded on 7 June 2021 to correspondence from Senator Sarah Hanson-Young dated 10 May 2021, requesting that the Auditor-General conduct an investigation to examine the federal government’s spending on offsets for the Western Sydney Airport.
Please direct enquiries relating to requests for audit through our contact page.
The Auditor-General responded on 2 May 2022 to correspondence from Senator Rex Patrick dated 5 April 2022, requesting that the Auditor-General conduct an investigation to examine the process in making statutory and other senior appointments across the whole government over the six months preceding the application of caretaker conventions prior to the 2022 Federal election.
Please direct enquiries relating to requests for audit through our contact page.
The objective of the audit was to assess the effectiveness of the administration of the Defence Home Ownership Assistance Scheme by the Department of Defence and the Department of Veterans’ Affairs.
Please direct enquiries relating to reports through our contact page.
The Auditor-General responded on 19 November 2021 to correspondence from Senator Malcolm Roberts dated 28 October 2021, requesting that the Auditor-General clarify issues relating to the Disaster Recovery Funding Arrangements.
The Auditor-General received further correspondence about this matter from the Chief Executive Officer of the Queensland Reconstruction Authority, Mr Brendan Moon on 6 June 2022.
Please direct enquiries through our contact page.
Medicare is Australia's universal health insurance scheme. Underpinning Medicare is one of Australia's largest and more complex computer databases the Medicare enrolment database. At the end of 2004 the Medicare enrolment database contained information on over 24 million individuals. This audit examines the quality of data stored on that database and how the Health Insurance Commission (HIC) manages the data.
The audit objective was to assess the effectiveness of the Department of the Environment and Energy's award of funding under the 20 Million Trees Programme.
Please direct enquiries relating to reports through our contact page.
The objectives of this information report are to provide transparency of, and insights on, government grants expense and Commonwealth entities’ self-reporting of grants on GrantConnect.
Please direct enquiries through our contact page.
The Auditor-General responded on 29 March 2019 to correspondence from Ms Cathy McGowan AO MP dated 5 March 2019, requesting that the Auditor-General investigate the conduct of a range of parties in relation to the announcement of grants under Round 3, Building Better Regions Fund.
Please direct enquiries relating to requests through our contact page.
The Economic Security Strategy (ESS) campaign is intended to inform the community of aspects of the Australian Government's response to the global financial crisis. This component of the campaign is designed to raise awareness, among those for whom English is not a convenient language, of the financial assistance available, in the form of lump sum payments, and of access and eligibility requirements.
The ABHI campaign is an information campaign, largely in cooperation with other states (excl Victoria) which promotes improved public health and reduced incidence of chronic disease. This component of the campaign takes a culturally relevant approach and includes advertising content and messages delivered through Indigenous media channels.
The Auditor-General is responsible for managing the ANAO within the arrangements of the broader Australian Public Service. These obligations are met by being transparent and reporting on the ANAO activities and operations.
Please direct enquiries through our contact page.
The campaign's objectives are to encourage people to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.
The campaign is a community awareness campaign designed to raise awareness of Australia's quarantine laws and of the particular risks of bringing foreign items into Australia.
First Home Saver Accounts are a new initiative to assist eligible Australians to save for their first home through a combination of government contributions and low taxes, in superannuation style savings accounts with account providers. The campaign will set the context for the new initiative and raise awareness. The campaign elements are to articulate the eligibility criteria, individual obligations, entitlements and accessibility rules, as well as explain the respective roles and responsibilities of account providers and government administrators and regulators.
The objective of the audit was to examine Defence’s progress since 2007 in introducing into service a fully capable Tiger fleet and cost-effective sustainment arrangements.
Please direct enquiries relating to reports through our contact page.
This is a follow-up audit to Audit Report No. 16, 1995-1996, Assessable Government Industry Assistance. This audit examined whether the Australian Taxation Office (ATO) had implemented the appropriate balance of compliance strategies to ensure that Australian Government Industry Assistance (AGIA) is adequately identified, disclosed to the ATO, and the revenue collected in an efficient and administratively effective manner. The objective of this audit was to report on the action taken by the Australian Taxation Office in addressing the recommendations of the 1996 Audit Report.
The audit reviewed the operation of the payment of accounts function in 8 Commonwealth organisations against their internal control framework. The main objectives of the audit were to determine whether organisations had implemented appropriate risk management strategies for the processing of accounts and whether payment for goods ans services had been properly authorised. The audit also reviewed progress since the payment of accounts audit undertaken in 1996 ( Audit Report No. 16, 1996-97, Financial Control and Administration Audit, Payment of Accounts).
The overall aim of the National Drugs Campaign is to contribute to a reduction in the uptake of illicit drugs among young Australians, by raising awareness of the harms associated with drug use and encouraging and supporting decisions not to use. It is also intended to encourage young people using methamphetamines to reconsider their use and direct them to relevant support, counselling and treatment services.
The campaign for the National STI Prevention Program is designed to inform young Australians aged 15-29 years about the transmission, symptoms, treatment and prevention of STIs, and encourage safe sexual behaviour to contribute to a reduction in the prevalence of sexually transmissible infections among this age group.
The Digital Switchover campaign aims to provide all Australians with a smooth transition from analogue to digital television by 31 December 2013. The first phase of this campaign aims to raise awareness and provide general information to people about the Digital Switchover. This phase includes the introduction of a labelling scheme, to identify whether TVs are digital ready or require a set top box.
The campaign's objectives are to encourage people, for whom English is not a convenient language, to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.
The campaign's objectives are to encourage people to lodge an 07/08 tax return and to update their address and direct deposit details with the ATO, to manage expectations about the arrival date for the payments and provide information about what to do if the payments are not received.
The campaign's objectives are to raise awareness of the harms and costs to young people, their families, communities and society associated with drinking to intoxication, to encourage young people and their parents to question the acceptability and impact of intoxicated behaviour, to highlight the influence that parental attitudes to alcohol misuse and adult behaviour and drinking to intoxication can have on others and provide referral and support information for those who recognise a need to seek help.
The objective of the Liquids Aerosols and Gels (LAGS) Trials is to assess the capability of various screening technologies to detect explosives in LAGs, with the ultimate objective of providing information to the Australian Government on the effectiveness and efficiency of the screening technology (in aviation security). The proposed public awareness strategy aims to raise awareness of the Trials amongst the travelling public, encourage their participation, and inform them of their rights and obligations during the Trials.
The objective of the Liquids Aerosols and Gels (LAGS) Trials is to assess the capability of various screening technologies to detect explosives in LAGs, with the ultimate objective of providing information to the Australian Government on the effectiveness and efficiency of the screening technology (in aviation security). The proposed public awareness strategy aims to raise awareness of the Trials amongst the travelling public, encourage their participation, and inform them of their rights and obligations during the Trials.
The objectives of the campaign are to increase knowledge and awareness of the Education Tax Refund, the need to keep receipts, eligibility requirements, and how to claim the refund, with the overall objective of encouraging eligible Australians to make a claim for a rebate.
This phase of the campaign (phase two) is designed to communicate information and raise awareness about the First Home Owners Boost amongst potential first home buyers, through limited media (print/ radio/ digital/ outdoor advertisement) supported by marketing collateral.
The Economic Security Strategy (ESS) campaign is intended to inform the community of aspects of the Australian Government's response to the global financial crisis. This campaign is designed to raise awareness of the financial assistance, in the form of lump sum payments, including access and eligibility requirements. Phase One is targeted at over five million pensioners, carers, seniors, people with a disability, veterans and families.
The ABHI campaign is an information campaign, largely in cooperation with other states (excl Victoria) which promotes improved public health and reduced incidence of chronic disease. The campaign aims to update public perceptions on lifestyle choices and risk factors leading to obesity and resultant disease. It is anticipated that people will take positive action to be more active and modify their diet, leading to a reduction in instances of diseases.
The objective of the audit was to assess the performance of the Child Support Agency in the administration of key aspects of the Child Support Scheme. The ANAO previously audited the CSA in 1993-94 and identified scope for improvement in the management and administration of the Child Support Scheme. Particular areas of audit concern included client service, staff training and debt management. The current audit has reviewed the CSA's progress in improving Agency performance since that time. The audit focused initially on the areas identified in the previous audit, but also sought to identify further opportunities for improvement where appropriate.
The objective of this audit was to assess the effectiveness of DEEWR's administration of Job Network service fees. The ANAO examined DEEWR's arrangements to:
- specify the nature and level of services to be supplied by JNMs and to communicate this to the JNMS;
- calculate and pay service fees in accordance with the Employment Services Contract (ESC) 2006–2009 it has with JNMs; and
- obtain assurance that JNMs have delivered services in accordance with the contract.
The objective of the audit was to assess the effectiveness and value for money of Defence’s acquisition of a Battle Management System and a Tactical Communications Network through Land 200 Tranche 2 Work Packages B–D.
Please direct enquiries through our contact page.
The objective of this information report is to provide transparency and insights on the governing boards of Commonwealth entities and companies and the membership of these boards.
Please direct enquiries through our contact page.
The Auditor-General responded on 29 March 2019 to the follow-up correspondence from the Hon. Mark Dreyfus QC MP dated 26 March 2019. Mr Dreyfus requested that the Auditor-General extend his investigation to look at the conduct of a range of parties in relation to the announcement of grants. This is in addition to the request to investigate the conduct of a range of parties in relation to the announcement of the grant to the Yankalilla Bowling Club, which was the subject of the original correspondence dated 24 February 2019.
Please direct enquiries relating to requests through our contact page.
The audit reviewed the High Wealth Individuals Taskforce, a comprehensive compliance program with the Australian Taxation Office. The objective of the audit was to examine and report on the management and operations of the taskforce. In doing so, the audit reviewed the Australian Taxation Office's own evaluation of the taskforce and assessed whether, and to what extent, the taskforce delivered the outcomes specified by the Government.
The Auditor-General responded on 17 June 2021 to correspondence from the Hon Mark Dreyfus QC, MP dated 21 May 2021, requesting that the Auditor-General conduct an investigation to examine how part-time members of the Social Services and Child Support Division and “sessional part-time members” in the Migration and Refugee Division of the Administrative Appeals Tribunal are being remunerated.
The Auditor-General provided a follow-up response to the Hon Mark Dreyfus QC, MP on 17 December 2021.
Please direct enquiries relating to requests for audit through our contact page.
The audit was conducted as a joint financial statement and performance audit of HIC's IT systems. The objective of the financial statement component of the audit was to express an opinion on whether HIC could rely on its IT systems to support production of a reliable set of balances for the financial statements. The objective of the performance audit component was to determine whether HIC's IT systems' outputs met quality and service delivery targets.
The objective of the audit was to assess the effectiveness of Indigenous Business Australia’s management and implementation of the Indigenous Home Ownership Program.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to report to Parliament on the economy, efficiency and administrative effectiveness of the risk management process in the Small Business Income business line. It follows Audit Report No.37 1996-97 and entitled Risk Management - Australian Taxation Office. That audit focused on broad strategic issues relevant to risk management in the Australian Taxation Office (ATO) as a whole. This audit follows the issues identified in that report into the day-to-day management of the Small Business Income as an example of how risk management operates in a significant element of the ATO.
This audit was a follow-on to Audit Report No.21 1997-98 Protective Security, which reviewed, among other things, information security other than computer and communications security, against the policy and procedures outlined in the 1991 PSM. That audit found inconsistencies in the identification and marking of classified information and weaknesses in the handling and storage of classified information, as well as other breakdowns impacting on information security.
The objective of the audit was to assess the effectiveness of the Australian Taxation Office in achieving revenue commitments established under specific Budget-funded compliance measures.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess whether the disposal of 'infrastructure, plant and equipment' assets was being carried out in accordance with Government policy, relevant aspects of the asset management principles, and applicable internal controls. The scope of the audit covered all aspects of the disposal process from initial planning through to the receipt of proceeds and evaluation of the outcome. The audit examined eight organisations, which are not named in the report.
The audit was undertaken in the Training and Youth Division TYD) of the Department of Education, Training and Youth Affairs. The objective of the audit was to determine whether the application of Business Processing Reengineering(BPR) principles would identify improvements to the business processes of the TYD. The TYD was used in this audit to illustrate the application of BPR as a tool for agencies to identify efficiencies and enhance program effectiveness.
This audit considered the action taken in relation to the recommendations of Audit Report No.47, 1991-92, Energy Management of Commonwealth Buildings. The objective of this follow-up audit was to assess whether the Department of Primary Industries and Energy, the Department of Administrative Services, and the Department of Finance had taken appropriate action in relation to the recommendations. The audit criteria were the extent to which the original recommendations agreed by the agencies had been implemented and what had been achieved.
The audit reviewed the fraud control arrangements in the Department of Family and Community Services (FaCS), a policy formulation, and advising body and major purchaser of social welfare services from Centrelink. The objective was to assess whether FaCS had:
- implemented appropriate fraud control arrangements in line with the Fraud Control Policy of the Commonwealth and that these arrangements operated effectively in practice; and
- fulfilled its responsibilities as a purchaser of services in relation to fraud control.
This audit is one in a series of fraud control audit and is complemented by a similar audit of Centrelink, a major provider of services on behalf of FaCS.
The audit was conducted as a joint financial statement and performance audit of DVA's Information Technology (IT) systems. The objective of the financial statement component of the audit was to express an opinion on whether DVA could rely on its IT systems to support production of a reliable set of financial information for the financial statements. The objective of the performance audit component was to determine whether DVA's IT systems outputs adequately met quality and service delivery targets.
The objective of this audit was to assess the efficiency and effectiveness of the Commonwealth's management of the Great Barrier Reef as implemented by the Authority. This audit was undertaken because of the environmental significance of the Great Barrier Reef Region; its growing economic importance; recent changes to the Authority's budget arrangements; and because the Authority had not been subject to a performance audit since its establishment approximately 20 years ago.
The objective of this audit was to assess the effectiveness of the action taken by the Australian Institute of Marine Science in response to the recommendations contained in 'External Funds Generation', Audit Report No.48, 1991-92.
The audit objective was to determine whether organisations had implemented adequate control frameworks and processes to mitigate the risks associated with GST obligations and transactions. The scope of the audit covered all aspects of GST processing relating to the revenue and expenditure accounting cycles in six Commonwealth organisations. Audit testing of transactions was based on a statistical sample of 160 GST transactions at each of the organisations.
This follow-up audit examined the actions taken by the Department of Veterans' Affairs to address the ANAO's recommendations made in Audit Report No.28 1993-94 regarding the use of private hospitals on behalf of the Repatriation Commission. The recommendations from that audit were aimed at improving the basis and consistency of contracts with the private sector for the use of private hospitals and providing added assurance that quality care was available to the veteran community.
The objective of this audit was to assess how effectively the Defence Science and Technology Group (DSTG) administers the science and technology work it undertakes for the Australian Defence Organisation.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the efficiency and effectiveness of the National Registration Authority's strategic and operational management, particularly the assessment and registration activities. The audit criteria took into account the scope for the application of risk management principles which are integral to strategic and operational management.
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2002. It includes a comment by the Auditor-General on Audit independence and effectiveness; an overview of the Auditor-General’s role and responsibilities; a report on performance; details about management and accountability, and the financial statement for the year.
The audit reviewed the management and recording of guarentees, warranties, indemnities and letters of comfort issued by the Commonwealth and also assessed action taken in the relation to the recommendations from ANAO Audit Report No. 47 1997-98. The objectives of the audit were to assess the extent of:
- improvement in agencies' management and monitoring of the Commonwealth's exposure to these instruments;
- changes in the size and nature of the exposure since 30 June 1997; and
- the approach of agencies to effective risk management and control of Commonwealth exposures to these instruments.
This is the second audit report under the Senate Order, which requires all Financial Management and Accountability Act 1997 (FMA Act) agencies to place on the Internet, lists of contracts of $100 000 and more by the tenth day of the Spring and Autumn sittings of Parliament. It relates to the audit of the contract information to be listed on the Internet by the tenth day of the Autumn 2002 sitting. The audit involved a desktop review of all FMA Act agencies' Internet listings; and a detailed review at six selected agencies, of the process for making the Internet listings, and the policies and practices for determining confidentiality provisions in contracts.
The audit was conducted as a joint financial statement and performance audit of Centrelink's Information and Technology (I&T) systems. The objective of the financial statement component of the audit was to express an opinion on whether Centrelink could rely on its I&T systems to support production of a reliable set of financial information for the financial statements. The objective of the performance audit component was to determine whether Centrelink's I&T systems outputs adequately met quality and service delivery targets.
This performance audit is the first property management audit that the ANAO has conducted since the FMA Act came into effect in 1997, with the associated devolution of responsibility to agency heads. The audit included coverage of office accommodation currently leased in Australia from the private sector. This office accommodation was housing the functions and activities of clerical, technical or professional staff, including conference and meeting rooms and ministerial suites but excluding basements, car parks, theatrettes, and cafeterias.
The overall objective of the audit was to determine whether Health's management and operation of selected IT systems:
- met industry better practice;
- met quality and service delivery parameters set by Health and, if applicable, by the Government; and
- operate effectively, efficiently and economically.
The audit applied selected processes from CobiT (Control Objectives for Information and Related Technology) to assist with the assessment of key aspects of Health's management and operation of IT. The audit builds on ANAO's earlier IT audits using CobiT.