Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The objective of this review was to determine whether the establishment and early implementation of the Fair Entitlements Guarantee Recovery Program by the Department of Jobs and Small Business has provided a sound basis for achieving value for money.
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The objective of this audit was to assess the effectiveness of the Australian Criminal Intelligence Commission’s administration of the Biometric Identification Service project.
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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 audit objective was to examine the effectiveness of the Australian Skills Quality Authority’s planning and implementation of reform to the regulation of the vocational education and training sector.
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The objective was to examine whether the award of funding under the Supporting Reliable Energy Infrastructure Program was informed by an appropriate assessment process and sound advice that complied with the Commonwealth Grant Rules and Guidelines.
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The objective of the audit was to examine whether the design and early delivery of the Australian Government's $443.3 million partnership with the Great Barrier Reef Foundation has been effective.
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The objective of this audit was to assess the effectiveness of the Department of Education’s design and implementation of programs and initiatives to improve the access and participation of regional and remote students to higher education.
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The objective of this audit was to assess the effectiveness of the Department of Defence’s design process and implementation to date of the Defence Export Strategy.
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The objective of the audit was to assess the effectiveness of the Australian Broadcasting Corporation’s (ABC’s) management of complaints.
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The objective of the audit was to assess whether the Australian Taxation Office has effective arrangements in place to support the adoption of Artificial Intelligence.
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The objective of the audit was to examine whether WSA Co Limited’s procurement framework and procurement activities are achieving value for money.
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The Australian National Audit Office, in partnership with the Australian Capital Territory Audit Office hosted the 12th Meeting of the Pacific Association of Supreme Audit Institution’s (PASAI) Regional Working Group on Environmental Auditing. The meeting was held from 17-19 September 2024 in Canberra, Australia.
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The objective of this audit was to assess the effectiveness of the management of cyber security risks by three government business enterprises or corporate Commonwealth entities. The entities selected for audit are ASC Pty Ltd, the Australian Postal Corporation and the Reserve Bank of Australia.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s arrangements for identifying and reducing the income tax gap for individuals not in business.
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Pursuant to a request from the Senate Finance and Public Administration References Committee and the Auditor - General's response to the Committee, the objective of this performance audit was to examine and report on the selection of the preferred tenderer in the Health Group IT outsourcing process. In particular, the audit examined the circumstances surrounding OASITO's administration of the: - disclosure to a tenderer of information provided by other tenderers; - subsequent acceptance of a late re-pricing offer from a tenderer: and - advice to the decision- maker leading to the selection of the preferred tenderer. The audit focused particularly on assessing the administrative processes undertaken in the selection of the preferred tenderer for the Health Group. Audit emphasis was placed on the management of the probity aspects of the tender process, particularly in regard to events that occurred between June 1999, when the tenderers provided their penultimate pricing, and the selection of the preferred tenderer in September 1999.
The objective of the audit was to assess the effectiveness of Airservices’ contract management for the OneSKY program.
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The objective of the audit was to examine the effectiveness of Defence’s quarterly performance report as a mechanism to inform senior stakeholders about risks and issues in the delivery of capability to the Australian Defence Force.
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The objective of this audit was to assess whether the National Library of Australia and National Film and Sound Archive (NFSA) have implemented effective collection management practices.
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An Audit Committee Chairs Forum was held on Friday 6 December 2024. The text on this page is the communique from the forum.
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The objective of the audit was to assess the effectiveness to date of Defence’s procurement of infantry fighting vehicles under Land 400 Phase 3.
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The audit reviewed the operations of the Bureau of Meteorology. The Bureau's functions include the taking and recording of meteorological observations and other observations required for the purposes of meteorology; the forecasting of weather and of the state of the atmosphere; the issue of warnings of weather conditions likely to endanger life or property; the supply, publication and promotion of meteorological information; and cooperation with international meteorological agencies in relation to the functions just listed. The objectives of the audit were to:
- use national and international benchmarks to evaluate the Bureau's performance in terms of timeliness, cost and quality of weather services to meet the needs of clients; and
- assess how well the Bureau is placed in measuring its outputs/outcomes within the context of the Accrual Budgeting Framework.
The objective of the audit was to assess whether the contractual arrangements that have been put in place for the delivery of the Moorebank Intermodal Terminal (MIT) will provide value for money and achieve the Australian Government’s policy objectives for the project.
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The objectives of the audit were to determine whether FaCS and Centrelink had: a valid Business Case for the Edge project, as revised from time to time, including estimated costs, actual costs, and expected benefits; effective governance of the project, including reviews at critical points in the project and subsequent decisions to continue or, in the final analysis, to discontinue; an appropriate contract with SoftLaw, which was adequately managed; delivered appropriate advice on progress, project viability, and acceptable solutions to technical issues to Executive of FaCS and Centrelink during the project; and valid reasons for discontinuing the project. The ANAO began this audit in March 2004, four months after the Edge project was terminated, following the Auditor-General's agreement to a suggestion by the Joint Committee of Public Accounts and Audit that the project was a suitable subject for audit.
The objective of this audit was to assess the effectiveness of the design and establishment of the National Reconstruction Fund Corporation.
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The ANAO Quality Assurance Framework is the system of quality control that the ANAO has established to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO standards and applicable legal and regulatory requirements and reports issued by the ANAO are appropriate in the circumstances.
The Audit Quality Report demonstrates the ANAO assessment of the implementation and operating effectiveness of the elements of the ANAO Quality Assurance Framework. The report provides transparency in respect of the processes, policies, and procedures that support each element of the ANAO Quality Assurance Framework, and reports audit quality indicators measuring ANAO performance against target benchmarks.
This report also includes the achievement of the quality assurance strategy and deliverables set out in the ANAO Quality Assurance Framework and Plan 2019–20.
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The audit objective was to assess the effectiveness of the framework in place to have a regulatory Ministerial Statement of Expectations and a responding Statement of Intent in place.
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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 the audit was to examine whether the National Capital Authority’s procurement activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.
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The objective of this audit was to assess whether the award of funding under the Disaster Ready Fund was effective and consistent with the published guidelines.
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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 Parliament an independent examination of the financial accounting and reporting of public sector entities. This report focuses on the results of the interim audit phase, including an assessment of entities’ key internal controls, of the 2016–17 financial statements audits of 25 entities including all departments of state and a number of major Australian government entities.
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The objective of this audit was to assess the effectiveness of the Export Finance and Insurance Corporation (Efic).
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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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The audit objective was to assess whether Tourism Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.
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The objective of the audit was to assess the Department of Agriculture, Water and the Environment’s effectiveness in responding to non-compliance with plant and animal biosecurity requirements.
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The Performance Statements Audit Services Group (PSASG) volume of the ANAO Audit Manual applies to the performance statements audit activity performed by PSASG.
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The objective of this audit was to assess the effectiveness to date of the implementation of the Tourism 2020 strategy by the Australian Trade and Investment Commission (Austrade) and Tourism Australia.
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The audit objective was to examine the selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines (2011 Guidelines), and the overall administration of the fraud control framework by the Attorney-General’s Department.
The objective of the audit was to assess the effectiveness of Department of Defence's procurement and implementation of the myClearance system to date.
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The objective of this audit was to determine whether Health adequately assessed the State and Territory Governments' compliance with their obligations under the terms of the AHCAs. In conducting the audit, ANAO addressed the following criteria:
- if Health assessed whether the States and Territories were adhering to the AHCAs clause 6 principles that all eligible persons had equitable access to free public health and emergency services on the basis of clinical need within an appropriate period;
- if Health assessed whether the States and Territories were increasing their own source funding at the rate specified in the AHCAs; and
- if Health assessed whether the States and Territories were meeting the performance reporting requirements set out in the AHCAs.
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.
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The objective of the audit was to assess whether the Bureau of Meteorology is effectively managing assets in its observing network.
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The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.
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The audit objective was to assess the effectiveness of the Australian Taxation Office's (ATO) strategies and activities to address the cash and hidden economy.
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The objective of the audit was to examine the effectiveness of planning and delivery of the security upgrade capital works program at Parliament House by the Department of Parliamentary Services.
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This edition of Audit Insights summarises key messages from a series of ANAO performance audits assessing performance evaluation frameworks and success measures. It discusses the importance of both in keeping entities accountable and their performance transparent.
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The audit objective was to assess the effectiveness of the administration of the National Housing Finance and Investment Corporation (NHFIC).
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The objective of this audit was to assess whether Human Services has an effective high-level compliance strategy for administered payments made under the Centrelink and Medicare programs.
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The objective of the audit was to report to Parliament on the progress Defence has made since June 2001 in implementing appropriate strategies for recruiting, developing and retaining skilled IT personnel. The audit focused on management of specialist information system skills and did not examine skills needed by users of information systems, although the latter is of obvious importance for overall performance. In June 2001, the Joint Committee of Public Accounts and Audit (JCPAA), after reviewing the ANAO's Audit Report No. 11 Knowledge System Equipment Acquisition Projects in Defence, commented that its major concern about Defence's ability to develop a knowledge edge with adequate coherence, centred on Defence's ability to recruit, develop and retain skilled individuals needed in all parts of the DIE. The JCPAA recommended that the ANAO conduct an audit of Defence's strategies for recruiting, developing and retaining skilled IT personnel.
The objective of the audit was to assess the effectiveness and value for money to date of the Department of Defence’s acquisition of combat reconnaissance vehicles under project Land 400 Phase 2.
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The objective of the audit was to assess the effectiveness of Defence’s design and implementation of the Base Services contracts.
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The objective of the audit was to assess the effectiveness of the National Health and Medical Research Council’s fraud control arrangements.
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The Australian National Audit Office and the ACT Audit Office, sponsored by the Australasian Council of Auditors-General (ACAG), hosted IMPACT 2023, the International Meeting of Performance Audit Critical Thinkers. The meeting was held 19–20 April 2023 in Canberra, Australia.
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The objective of this audit was to assess the effectiveness of Geoscience Australia’s 2020 to 2022 procurement of the Southern Positioning Augmentation Network (SouthPAN).
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The audit objective was to examine the effectiveness of the Department of Defence's administration of the Future Submarine Program to date.
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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 assess whether the Department of Education and Training established the Apprenticeship Training – alternative delivery pilots program in accordance with the Commonwealth Grants and Rules Guidelines.
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On 12 July 2016 the ANAO held the ANAO CFO Forum - The Interim Results of the 2015–16 Financial Statement Audits. The forum was a follow-on from our first held in February, and as we approach year-end provided an opportunity to discuss ways to facilitate working together on achieving a timely and efficient financial statement preparation and audit process in 2015–16 and beyond.
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The objective of the audit was to assess whether the Department of Defence’s Projects of Concern regime is effective in managing the recovery of underperforming projects.
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The audit objective was to assess the effectiveness of the Department of Immigration and Border Protection in delivering high quality interpreting services to its clients.
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The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC) management of corporate credit cards.
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