Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The objectives for the audit of the third tranche sale of Telstra shares were to:
- assess the extent to which the Government's sale objectives were achieved, including maximising overall value for money;
- assess the effectiveness of the management of the sale; and
- identify principles of sound administrative practice to facilitate potential improvements in any future asset sales.
The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs administration of the Repatriation Transport Scheme.
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The objective of this performance audit was to assess the administration of the National Black Spot Programme. It was undertaken in a manner similar to the audit of the Roads to Recovery Programme. Specifically, the audit approach involved:
- examination of DOTARS records and discussions with officers in DOTARS and four of the State road transport authorities responsible for administering the Programme;
- analysis of project monitoring, reporting and payment arrangements; and
- selecting a sample of 45 LGA areas across four States so that ANAO could examine projects delivered with Commonwealth funding.
The objective of the audit was to assess the effectiveness of the NDIS Commission in exercising its regulatory functions.
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Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the MinterEllison Seminar Series
The objective of the audit was to assess whether the property management function, including the management of leases, was being performed efficiently and was providing an effective level of support for the delivery of the organisation's services (outputs). The audit evaluated property management policies and practices across the following dimensions:
- planning and control;
- business processes and practices; and
- information and performance management.
Within each of these areas, a series of desirable proceses and controls (described as the evaluation criteria) were developed to assist in the assessment of each organisation's performance.
This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.
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Mr Ian McPhee - Auditor-General for Australia, presented at the Canberra Evaluation Forum
The objective of the audit was to examine the effectiveness of spectrum reallocation to support the deployment of 5G services.
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Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 1999 ACPAC Biennial Conference Commercial Confidentiality - Striking the Balance
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Australian Corporate Lawyers Association and the Australian Institute of Administrative Law Conference on Outsourcing
The audit covered major program elements within the Department of Primary Industries and Energy and Environment Australia that are managed:
- directly by DPIE or Environment Australia;
- through the One-Stop-Shop project assessment process administered by the States/Territories; or
- by non-government organisations.
The purpose of the audit was to examine and benchmark the administrative processes established for these programs. The primary focus of the audit was to draw on the best elements of past practice (particularly in relation to programs involving the One-Stop-Shop) and highlight any shortcomings so that the risks to program effectiveness and accountability could be addressed in the implementation of the Natural Heritage Trust.
The objective of this audit was to examine the effectiveness of the Attorney-General’s Department’s implementation of the recommendations from Auditor-General Report No.27 of 2017–18, Management of the Australian Government’s Register of Lobbyists.
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The objective of this audit was to assess whether the OneSKY tender was conducted so as to provide value with public resources and achieve required timeframes for the effective replacement of the existing air traffic management platforms.
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The objective of this audit was to assess whether the design and implementation of the Australian Apprenticeships Incentive System by the Department of Employment and Workplace Relations is effective.
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The objective of this audit was to assess the effectiveness of the Australian Institute for Teaching and School Leadership’s (AITSL) administration of national standards and frameworks.
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The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.
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Mr P.J. Barrett (AM) - Auditor-General for Australia, presented an Occasional Paper
The objective of the audit was to assess the effectiveness of the award of funding under the first round of the Safer Streets programme.
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Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the MBA Governance Students at Macquarie University Graduate School of Management
The audit objective was to assess the effectiveness of the Department of Health’s administration of the Medical Specialist Training Program.
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The audit examined a range of issues in relation to the development of certified agreements in the APS with particular emphasis on the link between improved pay and conditions and increased productivity, and the funding of agreements. The objectives of the audit were to:
- provide an overview of the range of wage outcomes included in the first round of APS certified agreements;
- identify the administrative arrangements agencies have in place to measure any improvements in productivity that were linked to pay increases;
- determine how agencies funded their certified agreements;
- review the reporting and accountability arrangements agencies have in place to monitor progress and to evaluate the outcomes of their certified agreements;
- determine the extent to which agencies complied with the employment terms and conditions outlined in their certified agreements that contributed to paying for their agreement or measuring and/or assessing improvements in productivity; and
- examine the role of central coordinating agencies in reviewing agencies' certified agreements.
The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.
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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 audit reviewed the management of unscheduled absence in 74 APS agencies. The objective of the audit was to assess the extent and cost of unscheduled absence in the APS; to examine whether unscheduled absence in the APS was being managed efficiently and effectively; and to identify opportunities for improvement.
The audit objective was to assess the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration framework.
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The audit objective was to assess the effectiveness of selected departments’ implementation of deregulation initiatives.
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The aim of Insights: Audit Lessons is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons.
This edition of Insights: Audit Lessons is targeted at risk practitioners and officials responsible for government operations, projects, programs, services and regulatory activities. It would also be useful for accountable authorities, their senior executives and audit and risk committees.
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The audit objective was to assess the effectiveness of the selected entities:
- management of the delivery of projects awarded funding under four programmes where ANAO has previously audited the application assessment and selection processes; and
- development and implementation of evaluation strategies for each of those programmes.
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The objective of the audit was to assess the effectiveness of the implementation of the revised export control legislative framework by the Department of Agriculture, Fisheries and Forestry.
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The objective of the audit was to assess the effectiveness of Australian Financial Security Authority’s (AFSA) management of conflicts of interest.
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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 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 purpose of the audit was to assess the effectiveness of Sport Integrity Australia’s management of the National Anti-doping Scheme.
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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 objective of the audit was to assess whether the Department of Health and Aged Care has effectively managed the expansion of telehealth services during and post the COVID-19 pandemic.
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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 Age Pension is Australia's largest social security programme delivering approximately $22 billion to 1.9 million Australians in 2005-06. The Age Pension programme is administered by Centrelink on behalf of its client agency the Department of Families, Community Services and Indigenous Affairs.
The objective of the audit was to examine the effectiveness of Centrelink's administration of complex assessments of customer entitlements for the Age Pension programme, particularly through the use of Complex Assessment Officers.
The objective of this audit was to assess the effectiveness of the Department of Agriculture, Water and the Environment’s administration of referrals, assessments and approvals of controlled actions under the Environment Protection and Biodiversity Conservation Act 1999.
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The objective of the audit was to examine the effectiveness of the Department of Social Services' (DSS) administration of the National Rental Affordability Scheme (NRAS), with a focus on the assessment of applications, and management of reserved allocations.
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In 2012–13, the ANAO pilot project to audit Key Performance Indicators(KPIs) was continued with the objective of conducting a review of framework developments, both in terms of the clarity of the policy and guidance issued by Finance and the performance of agencies in applying this policy and guidance, as a basis for implementing a future program of audits; and to further develop and test an audit methodology to address the practical challenges of assessing the appropriateness of KPIs, and their complete and accurate reporting.
Michael White, Executive Director, Phone (02) 6203 7393
The Australian National Audit Office (ANAO) publishes two reports annually addressing the outcomes of the financial statement audits of Australian government entities and the Consolidated Financial Statements (CFS) of the Australian Government, to provide the Parliament of Australia with an independent examination of the financial accounting and reporting of public sector entities. This report focused on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2017–18 financial statements audits of a range of entities including all departments of state and a number of major Australian government entities.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s engagement with tax practitioners in achieving efficient and effective taxation and superannuation systems.
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The objective of the audit was to assess the effectiveness of the Tax Office's administration of the wine tax.
Four key areas were examined in the audit: governance arrangements; interpretative assistance and advice; compliance approaches for Australian entities; and administering the rebate for New Zealand wine producers.
The ANAO conducted fieldwork in the Tax Office's Adelaide office between May and September 2010 and also held discussions with representatives from Customs, the Department of the Treasury (Treasury) and New Zealand Inland Revenue. The ANAO also consulted with representatives of wine producers, wholesalers, retailers, tax agents and key industry associations, seeking their views on elements of the Tax Office's administration of the wine tax.
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Government in Excellence Summit 2000 - Reinventing Government - A Manifesto for Achieving Excellence and Managing for Results; Singapore
The audit objective was to assess the effectiveness to date of the management of the approach to transition the disability services market to the National Disability Insurance Scheme (NDIS) market arrangements.
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Mr P.J. Barrett (AO) - Auditor-General for Australia, Opening Address to the inaugural conference of the Risk Management Institution of Australasia - Bringing Risk Management Together - What the Future Holds
The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.
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The objective of the audit, in examining the construction of the CIIDC, was to assess:
- the adequacy of the planning and delivery processes for the project;
- the value-for-money achieved in the delivery of the project, including with regard to the suitability of the centre for its intended purpose; and
- the extent to which the Public Works Committee Act.
The objective of this audit was to assess whether the Civil Aviation Safety Authority (CASA) has implemented effective arrangements for the planning and conduct of surveillance activities.
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This report outlines the ANAO’s assessment of the internal controls of major entities, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector entities that represent some 95 per cent of total General Government Sector revenues and expenses.
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The objective of the audit was to assess the effectiveness of the Department of Health and Aged Care’s fraud control arrangements, with a specific focus on the Indigenous Australians’ Health Programme.
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This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ended 30 June 2025. The report addresses all applicable obligations under the Public Governance, Performance and Accountability Act 2013; the Public Governance, Performance and Accountability Rule 2014; the Auditor-General Act 1997; the performance measures set out in the outcome and programs framework in the ANAO’s Portfolio Budget Statements 2024–25 and in the ANAO Corporate Plan 2024–25; and annual reporting requirements set out in other relevant legislation.
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The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of the Northern Australia Quarantine Strategy. The ANAO examined whether the department had established effective:
- administrative and governance arrangements to support NAQS;
- processes for identifying biosecurity risks and conducting scientific activities to address identified risks;
- arrangements for managing the quarantine aspects of Torres Strait border movements; and
- public awareness activities that reflect identified biosecurity risks and support the program’s objectives.
The objective of this audit was to assess the effectiveness of the Department of Agriculture and Water Resources' implementation of the new biosecurity legislative framework.
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The audit objective was to examine whether the Department of Industry, Science and Resources (DISR) implemented a selection of agreed Auditor-General recommendations.
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The objective of the audit was to assess whether the procurement by the Department of the Environment and Energy of a replacement Antarctic icebreaking vessel will provide value with public resources.
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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 the audit was to assess the effectiveness of the arrangements established by the Australian Antarctic Division (AAD), a division of the Department of the Environment, to support Australia’s Antarctic Program.
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The objective of the audit was to assess whether the Department of Agriculture, Fisheries and Forestry has effective arrangements to comply with domestic and international travel requirements.
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