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.

The objective of this report is to provide the Auditor‐General’s independent assurance over the status of the selected Major Projects. The status of the selected Major Projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit (JCPAA).

The objective of this audit was to assess the effectiveness of the Department of Education, Skills and Employment’s arrangements in administering wage subsidies linked to employment programs.

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 objective of the audit was to assess the effectiveness of the management of cyber risks by the Department of the Treasury, National Archives of Australia and Geoscience Australia.

The objective of the audit was to assess the effectiveness of the Australian Prudential Regulation Authority's processes for the prudential regulation of superannuation entities.

The objective of this audit was to assess the effectiveness of the administration of tobacco excise and excise equivalent goods.

An Audit Committee Chairs Forum was held on Friday 12 July 2024. The text on this page is the communique from the forum.

Welcome to the last edition of Audit Matters for 2025. I’ve provided some insights in this edition which may help you to focus on a few areas of audit interest in the new year.

Audit work, as you know, is ongoing. We’ll start tabling reports again in mid-late January 2026. Next year you’ll also see some shorter performance audit reports, as part of a trial we’re undertaking to bring reports to the Parliament more quickly. Thanks to those agencies who have worked with us as we trial this new approach. We’re also doing some important work on how we approach performance statements audits in the 21 entities subject to this process. Watch out for our summary report on performance statements early in 2026 — you can subscribe to be notified of release on our website.

I wish you and your teams a restful break over the holiday season after a big year in the public sector. I look forward to seeing you in 2026.

Rona Mellor PSM, Deputy Auditor-General

You are invited to contribute to the annual audit work program of the Australian National Audit Office (ANAO). Please review the draft potential performance audit topic list and tell us what you think.

The Auditor-General is an independent officer of the Parliament whose role is to support accountability and transparency in the Australian Government sector by providing independent reporting to the Parliament. The Auditor-General’s reports assist the Parliament to hold government entities accountable and to drive improvements in public administration.

The Auditor-General is assisted by the Australian National Audit Office (ANAO) to conduct a range of audits in Australian Government entities, such as: 

• mandated annual financial statements audits, including the audit of the Australian Government’s consolidated financial statements;
• performance audits;
• assurance reviews (including audits by arrangement); and
• audits of the annual performance statements and measures of Commonwealth entities and Commonwealth companies and their subsidiaries.

Since 2007–08, the ANAO has prepared the Defence Major Projects Report (MPR) to enable reporting to the Parliament on the status of major Defence acquisition projects. In March 2026, the Joint Committee of Public Accounts and Audit (JCPAA) announced its decision not to continue the MPR program. Further information is available here.

Contributions must relate to the performance or expenditure of Commonwealth public sector entities. The ANAO does not investigate complaints or disputes, review or provide legal decisions, and does not comment on the merits of government policy and legislation.

While your contribution will be considered and handled with care, we will not provide you with feedback on your submission. The confidentiality of your contribution may be protected by law (see section 36 of the Auditor-General Act 1997). In addition, any personal information gathered by the ANAO will be treated in accordance with the ANAO Privacy Policy.

Please send feedback about this draft program to communication@anao.gov.au. Submissions close on 10 April 2026 at 11:59pm (Australian Eastern Standard Time).