The ANAO prepares two reports annually that provide insights at a point in time to the financial statements risks, governance arrangements and internal control frameworks of Commonwealth entities, drawing on information collected during our audits.

This report is the first of the two reports and focuses on the results of the interim financial statements audits, including an assessment of entities’ key internal controls, supporting the 2024–25 financial statements audits. This report examines 27 of the largest Australian Government entities, including all: departments of state; the Department of Parliamentary Services; and other Commonwealth entities that significantly contribute to the revenues, expenses, assets and liabilities within the 2023–24 Australian Government Consolidated Financial Statements (CFS). The National Indigenous Australians Agency is also included in this report given the role it plays working across government with indigenous communities and stakeholders.

The objective of this audit was to assess the effectiveness of the Department of Finance’s administration of the Parliamentary Expenses Management System project.

The objective of the audit was to assess whether the Department of Climate Change, Energy, the Environment and Water is effectively managing the delivery of the program to achieve program outcomes.

The Auditor-General responded on 21 March 2025 to correspondence from Ms Kylea Tink MP dated 28 February 2025, requesting that the Auditor-General conduct an investigation to examine the defence export permit approvals process.

The Auditor-General responded on 20 July 2018 to correspondence from the Hon. Catherine King MP dated 31 May 2018, requesting that the Auditor-General conduct an investigation to examine the circumstances surrounding the listing of afatinib (Giotrif^®) on the Pharmaceutical Benefits Scheme (PBS). 

The objective of this audit was to assess the efficiency and effectiveness of Australian Human Rights Commission’s handling of complaints.

The objective of the audit was to assess the effectiveness of the department’s regulation of appliance and equipment energy efficiency standards.

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.

The audit objective was to assess the effectiveness of the Department of Health’s approach to improving and monitoring immunisation coverage.

The Auditor-General responded on Thursday 27 February 2020 to correspondence from Senator Sarah Hanson-Young dated 16 February 2020, requesting that the Auditor-General conduct an investigation to examine the eligibility guidelines and administration of grant funding arrangements set out under both the Environment Restoration Fund and Communities Environment Program, and the conduct of any relevant parties in relation to these grant funds. The Auditor-General provided a follow-up response to Senator Hanson-Young on 24 July 2020. 

The objective of the audit was to examine whether selected entities implemented agreed ANAO performance audit, the Joint Committee of Public Accounts and Audit, and other parliamentary committee recommendations.

The audit objective was to assess whether Services Australia appropriately managed risks to operating the current welfare payment system and appropriately prepared to transition to the future system.

The Auditor-General responded on 18 November 2019 to correspondence from Mr Andrew Giles MP, requesting that the Auditor-General conduct an investigation to examine the effectiveness of the procurement to deliver a new global visa processing system.

The objective of the audit was to assess the effectiveness of the transition of the Remote Jobs and Communities Programme to the Community Development Programme, including whether the Community Development Programme is well designed and administered effectively and efficiently.

The objective of the audit was to assess the effectiveness of the operations of the boards of four corporate Commonwealth entities in managing conflicts of interest.

The Auditor-General responded on 24 April 2026 to correspondence from Senator Andrew Bragg dated 27 March 2026, requesting that the Auditor-General conduct an investigation to assess the implementation of the EPBC changes.

The objective of the audit was to assess the effectiveness of the department’s delivery of the Wildlife and Habitat Bushfire Recovery Program.

The objective of this audit was to assess whether the Department of Home Affairs’ procurement process for the Permissions Capability employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules.

The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.

The objective of this audit is to assess the effectiveness of the governance of the Anindilyakwa Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.

The objective of this audit was to assess the effectiveness of the Australian Public Service Commission's (APSC) administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the Australian Public Service (APS).

The Auditor-General responded on 17 May 2021 to correspondence from Senator Sarah Hanson-Young dated 21 April 2021, requesting that the Auditor-General conduct an audit of the $40 million given to Fox Sports for the purpose of broadcasting women’s sport. 

The objective of the audit was to examine the effectiveness of Industry’s administration of the Ethanol Production Grants Program, including relevant advice on policy development.

The objective of this audit was to assess the effectiveness of the Department of Health and Aged Care’s (DHAC) performance management of the Primary Health Network program.

The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s management of the biosecurity workforce.

The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.

The objective of the audit was to assess the effectiveness of Industry Innovation and Science Australia's, the Department of Industry, Science, Energy and Resources', and the Australian Taxation Office's administration of the Research and Development Tax Incentive program.

The audit objective was to examine the effectiveness of the Australian Taxation Office's monitoring and implementation of recommendations about its administration made by the ANAO and parliamentary committees

The Auditor-General responded on 11 December 2019 to correspondence from Senator Kimberley Kitching dated 14 November 2019, requesting that the Auditor-General consider undertaking proposed audits of parliamentary departments listed in the work program. 

The objective of this audit was to assess the effectiveness of the Department of Health’s implementation of the National Ice Action Strategy (NIAS).

The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.

The objective of the audit was to assess the effectiveness of the governance of the Board of the National Disability Insurance Agency.

The objective of the audit was to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.

This audit examined the effectiveness of the National Archives of Australia’s implementation of the Building Trust policy and selected entities’ management of information assets (records, information and data).

The objective of the audit was to assess the effectiveness of the Department of Social Services’ 2020 to 2022 procurement of counselling and support services provided through 1800RESPECT.

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.

The objective of this audit was to assess whether the Department of Veterans’ Affairs is efficiently delivering services to veterans and their dependents.

The objective of the audit was to examine the effectiveness of the Department of Social Services' administration of the Cashless Debit Card program, including implementation of the recommendations made in Auditor-General Report No.1 2018–19, The Implementation and Performance of the Cashless Debit Card Trial.

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.

The Auditor-General responded on 19 November 2021 to correspondence from Ms Alicia Payne MP dated 5 November 2021, requesting that the Auditor-General clarify some points of concern about the potential audit of the Australian War Memorial expansion (Management of the Australian War Memorial's development project).

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. 

The audit objective was to assess the effectiveness of the department’s strategic procurement of water entitlements to meet the Bridging the Gap target under the Basin Plan.

The objective of the audit was to assess whether Civil Aviation Safety Authority has effective arrangements to comply with domestic and international travel legislative and entity requirements.

The Auditor-General responded on 19 August 2020 to correspondence from the Hon Catherine King MP dated 28 July 2020, requesting that the Auditor-General conduct an investigation to examine the design and administration of the Regional Airlines Funding Assistance Program.

The Auditor-General responded on 20 March 2020 to correspondence from Senator Larissa Waters dated 25 February 2020, requesting that the Auditor-General consider the process followed in approving the Adani Carmichael Coal Mine and Rail Project when conducting the audit Referrals, assessments and approvals of controlled actions under the Environment Protection and Biodiversity Conservation Act 1999. 

The audit objective was to assess the effectiveness of the Department of Parliamentary Services’ arrangements for managing contracts and retail licences, including the extent to which the department has implemented recommendations from the previous ANAO audit.

The objective of the audit was to assess the effectiveness of the Australian Charities and Not-for-profits Commission’s (ACNC’s) regulation of charities.

The objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives. 

The Auditor-General responded on 26 April 2019 to correspondence from Dr Kerryn Phelps AM, MP and co-signatories dated 10 April 2019, requesting that the Auditor-General conduct an investigation to examine campaign advertising. 

The objective of the audit was to assess the effectiveness of the Phoenix Taskforce to combat illegal phoenix activities.

This second audit report relating to SMSFs examines the effectiveness of the Tax Office's approach to managing SMSF compliance risks. Specifically the ANAO examined the processes the Tax Office uses to:

• identify the risks relevant to SMSFs not complying with their obligations under the SISA, including members accessing their superannuation early;
• mitigate SMSF compliance risks; and
• administer fund wind-ups.

The audit objective was to assess the effectiveness of the Australian Organ and Tissue Donation and Transplantation Authority's administration of community awareness, professional education and donor family support activities intended to increase organ an

The Auditor-General responded on 27 November 2018 to correspondence from Senator Hanson-Young dated 26 October 2018, requesting that the Auditor-General conduct an investigation to examine the use of grant funding from the Connections Project.

The Auditor-General responded on 10 September 2021 to correspondence from Mr Adam Bandt MP dated 25 August 2021, requesting that the Auditor-General conduct an investigation into the management of the Beetaloo Cooperative Drilling Program. 

The objective of the audit was to assess the effectiveness of the Digital Transformation Agency’s procurement of ICT-related services.

The objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs’ arrangements for the management of contractors.

The objective of the audit was to assess the effectiveness of the NDIS Commission in exercising its regulatory functions.

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. 

The Auditor-General responded to, and then followed-up, correspondence from the Hon. Tony Burke MP dated 25 July 2017, requesting that the Auditor-General conduct an investigation into allegations arising out of a recent Four Corners program concerning the Murray-Darling Basin.

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.