This report is an information document summarising the audit activities of the ANAO in the period January to June 1997.

In 2000, the ANAO tabled Audit Report No 49 1999-2000, Indigenous Land Corporation operations and performance. The 2000 audit made nine recommendations for improvement. This follow-up audit examined the Indigenous Land Corporation's implementation of the recommendations of the 2000 audit.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Australian Society of CPAs, Canberra

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Public Seminar Series, Graduate Program in Public Policy, 'Democratic Governance: Improving the Institutions of Accountability', The Australian National University

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the ASCPA Annual Public Sector Accounting Convention, Canberra

Mr Ian McPhee - Auditor-General for Australia, presented at the World Bank Seminar, Washington DC By Teleconference

This page lists status updates about the ANAO's progress on recommendations from the Australian Securities and Investments Commission (ASIC) audit inspection reports

The report summarises the final results of the audits of the financial statements of Australian Government entities, being the second report this year on financial statements for the period ended 30 June 2003. It complements Audit Report No.61 2002-2003 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2003.

This report provides a summary of the final audit results of the audits of the financial statements of all Australian government reporting entities, including the Consolidated Financial Statements for the Australian Government.

This report complements the interim phase report, and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The ANAO is responsible for the audits of the financial statements of all Australian Government entities. This report provides a summary of the final audit results of these entities, including the Consolidated Financial Statements for the Australian Government.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Senior Staff of the Board of Audit - Tokyo, Japan

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2004–05 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

Consistent with the ANAO's practices, and in response to a request from AusAID, a follow-up audit was conducted in the period May to November 1998 to assess the extent of implementation of the recommendations of a 1996 audit into the Management of Funding to Non-Government Organisations (NGOs)and whether the implementation of recommendations has effectively improved the management of funding to NGOs. The ANAO examined AusAID's key funding accountability documentation, tested the revised accountability arrangements and consulted a number of key stakeholders, including NGO representatives.

The ANAO is responsible for the audits of the financial statements of all Australian Government entities. This report provides a summary of the final audit results of these entities, including the Consolidated Financial Statements for the Australian Government.

The paragraphs numbered 5.213 to 5.216 in relation to Defence Housing Australia were tabled as an addendum to the Report.

A correction to the third bullet point of paragraph 5.120 was tabled as a corrigendum to the Report.

The Auditor-General Act 1997 establishes the mandate for the Auditor General to undertake financial statement audits of all Commonwealth entities including those of government agencies, statutory authorities and government business enterprises.

Financial statement audits are an independent examination of the financial accounting and reporting of public sector entities. The results of the examination are presented in an audit report, which expresses the auditor's opinion on whether the financial statements as a whole and the information contained therein fairly present each entity's financial position and the results of its operations and cash flows. The accounting treatments and disclosures reflected in the financial statements by the entity are assessed against relevant accounting standards and legislative reporting requirements.

Financial statement audits are an independent examination of the financial accounting and reporting of public sector entities. The results of the examination are presented in an audit report, which expresses the auditor's opinion on whether the financial statements as a whole and the information contained therein fairly present each entity's financial position and the results of its operations and cash flows. The accounting treatments and disclosures reflected in the financial statements by the entity are assessed against relevant accounting standards and legislative reporting requirements.

This Report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), including the Commonwealth Government of Australia consolidated financial statements for the period ended 30 June 1999.

The objective of this audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations relating to improving the accuracy and completeness of the electoral roll and other matters from Audit Report No.28 2009–10 that have not previously been followed-up by the ANAO.

The Auditor-General responded on 4 March 2026 to correspondence from Senator Andrew Bragg dated 4 February 2026, requesting that the Auditor-General expand the ANAO Audit into the Housing Australia Future Fund (HAFF).

The objective of the audit was to assess the adequacy and effectiveness of the Australian Electoral Commission’s implementation of those recommendations made in Report No. 28 2009–10 relating to:

• a more strategic approach to election workforce planning;
• the suitability and accessibility of polling booths and fresh scrutiny premises; and
• the transport and storage of completed ballot papers, in respect to matters not fully addressed in ANAO Audit Report No.31 2013–14.

The audit reviewed the extent to which the Department of Health and Ageing (Health) had implemented the recommendations of Audit Report No. 13 of 1998-1999, Aboriginal and Torres Strait Islander Health Program, taking account of any changed circumstances or new administrative issues identified as impacting the implementation of these recommendations.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Congress '96 - Profit from our Experience - Melbourne

The ANAO could conduct a follow-up to Auditor General Report No. 15 of 2023-24 Australian Taxation Office’s (ATO) Management and Oversight of Fraud Control Arrangements for the Goods and Services Tax (GST). The previous audit found the ATO implemented partly effective strategies to prevent GST fraud, but the framework for assessing and managing GST fraud risk was not fit for purpose. The ATO had implemented largely effective strategies to detect and deal with GST fraud but did not have a strategy for large-scale fraud events. The audit included five recommendations for the ATO to improve arrangements for assessing and managing GST fraud risks, develop and implement a response for large-scale fraud events, and update its fraud indicator benchmark. The ATO agreed to all recommendations.

This follow-up audit could examine the ATO’s implementation of the five recommendations, having regard to any changed circumstances, or emerging risks.

The Auditor-General responded on 16 December 2025 to correspondence from the Hon David Littleproud MP dated 4 December 2025, requesting that the Auditor-General undertake a performance and financial audit of the Department of Agriculture, Fisheries and Forestry's biosecurity programs and activities since the 2023–24 Budget.

The objective of the audit was to assess the extent to which the Department of the Environment and Energy has implemented the recommendations from ANAO Report No. 43 2013–14 and strengthened its framework for the delivery of its regulatory activities.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the National Public Sector Convention, Perth WA

The objective of this performance audit was to assess the effectiveness of the conduct of the first National Infrastructure Audit and development of the Infrastructure Priority List.

The Auditor-General responded on 17 January 2017 to correspondence from the Hon. Linda Burney MP on 5 January 2017 requesting that the Auditor-General conduct an audit of the Centrelink debt recovery and welfare integrity programs.

This report presents the results of the interim phase of the 2007-08 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses. The results of the final audits of these departments and agencies will be included in a second report to be tabled in the Parliament in December 2008 following completion of the financial statement audits of all entities for 2007-08.

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

The audit examined ATSIS' implementation of recommendations from Audit Report No.39, 1998-1999 National Aboriginal Health Strategy - Delivery of Housing and Infrastructure to Aboriginal and Torres Strait Islander Communities (the previous audit). In addition to assessing ATSIS' progress in implementing the recommendations of the previous audit, this follow-up audit examined ATSIS' performance reporting of the NAHS program, and concluded that the current level of aggregation of performance reporting makes it difficult to identify the particular contribution that the NAHS Program makes in improving services to Indigenous communities.

The Auditor-General responded on 22 April 2022 to correspondence from Senator the Hon Eric Abetz dated 28 March 2022, requesting that the ABC’s defamation case payment be included as a topic in the ANAO’s Annual Audit Work Program 2022–23. 

This report presents the results of the interim phase of the 2004-2005 financial statement audits. The audits have encompassed a review of governance arrangements related to entities' financial management responsibilities, and an examination of internal control, including information technology system controls for all portfolio departments and other major General Government Sector entities as at 31 March 2005. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes. All ANAO findings have been reported to entities and summary reports provided to the relevant Minister(s).

This report presents the results of the interim phase of the 2006–07 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent 95 per cent of total GGS revenues and expenses.

The Australian National Audit Office has undertaken a pilot project to assess the status of the Australian Government performance measurement and reporting framework as a basis for implementation of a future program of audits of entities’ key performance indicators, and to develop a suitable audit methodology. This report presents a summary of the work completed to date.

The objective of the follow-up audit was to review the effectiveness of the DETYA International Services (DIS) cost recovery operational model. The initial audit of DIS was undertaken in 1997-98 (Audit Report No.35).

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Australia's Government Business Symposium, Melbourne

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the FINEST User Network Annual Conference 1996, Leura, NSW

This summary audit report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), and is provided to the Parliament to assist in its scrutiny of annual reports and in the consideration of each organisation's financial statements.

This report updates the ANAO's assessment of audit findings relating to major entity internal control structures, including governance arrangements, information systems and control procedures through to March 2004. The findings summarised in this report arise from the interim phase of the financial statement audits of major Australian Government entities for 2003/2004. Examinations of such findings are designed to assess the reliance that can be placed on control structures to produce complete, accurate and valid information for financial reporting purposes.

Under section 57 of the Financial Management and Accountability Act 1997 (FMA Act) the Auditor-General is required to report each year to the relevant Minister, on whether the financial statements of agencies have been prepared in accordance with the Finance Minister's Orders (FMOs) and whether they give a true and fair view of the matters required by those Orders.

Our interim audits of agencies encompass a review of governance arrangements related to agencies' financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes.

This report summarises audit findings relating to entity internal control structures arising from the interim phase of the financial statement audits of major Commonwealth entities for 2001-2002. Examinations of such issues are designed to assess the reliance that can be placed on control structures to produce complete, accurate and valid information for financial reporting purposes.

The report summarises audit findings relating to entity internal control structures arising out of the interim financial statement audits of 21 Major Commonwealth entities for the year ending 30 June 2003. The interim audit examinations seek to update the ANAO's assessment of the internal control environment of entities reviewed, so as to determine whether reliance can be placed on those control structures to produce complete, accurate and valid information for financial reporting purposes. In addition this year's report provides observations on some key strategic issues and influences which are, or will be in the future, likely to affect the overall financial framework in the public sector

The Auditor-General Act 1997 establishes the mandate for the Auditor-General to undertake financial statement audits of all Australian Government entities including those of government agencies, statutory authorities and government business enterprises.

Our interim audits of agencies encompass a review of governance arrangements related to agencies’ financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. The ANAO’s examination of these areas is designed to assess the reliance that can be placed on agencies’ internal controls to produce complete and accurate information for financial reporting purposes.

The Auditor-General responded on 23 April 2026 to correspondence from the President of the Senate dated 1 April 2026, regarding a resolution agreed by the Senate requesting that the Auditor-General reinstate the annual major projects report.

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.

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 24 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

Mr Mr Ian McPhee - Auditor-General for Australia, presented at the Global Working Group of Auditors-General, Stockholm, Sweden

This report summarises issues regarding financial systems, controls and processes from examinations of major Commonwealth organisations as part of the audits of their financial statements. It raises significant issues warranting attention to improve the quality of the underlying control structures that support public sector financial performance and accountability.

This report summarises issues relating to internal control structures, financial systems, controls and processes arising from the interim phase of the financial statement audits of major commonwealth entities for 2000-2001. Examinations of such issues are designed to assess the reliance that can be placed on control structures, systems, specific controls and processes to produce complete, accurate and valid information for financial reporting purposes.

Grant Hehir, Auditor-General for Australia, delivered a presentation titled A reflection of how far performance auditing has come from its roots in the 1970s to where we are today and where we are heading, at the IMPACT Conference in Brisbane on 15 March 2016.

IMPACT brings together Auditors-General, leaders, practitioners, industry experts and academics from across the globe to discuss the future of performance auditing in the public sector, share experiences and question current practices.

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 Report summarised major issues in relation to financial systems, controls and processes from examinations of major Commonwealth agencies arising from the interim phase of their financial statements for the financial year 1999-2000.

The Auditor-General responded on 25 July 2022 to correspondence from former Senator the Hon Concetta Fierravanti-Wells dated 3 June 2022 requesting that the Auditor-General consider a request by Kollaras to examine the performance of the Australian Border Force’s administration of the ‘duty drawback scheme’ in 2019–20.