Performance statements audits are conducted under the ANAO Auditing Standards. These standards are based on the Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information that is issued by the Auditing and Assurance Standards Board. The aim is to provide reasonable assurance on the quality and reliability of entity performance statements.

Annual performance statements audits are structured similarly to financial statements audits with a planning, interim and final phase to allow entities time to correct issues noted and align with annual report tabling.

The Auditor-General responded on 15 October 2026 to correspondence from Senator Andrew Bragg dated 22 September 2026, requesting that the Auditor-General conduct an assessment of the Australian Government's 5% Deposit Scheme and the Help to Buy Scheme.

The Auditor-General responded on 15 October 2026 to correspondence from Senator Steph Hodgins-May dated 10 September 2026, requesting that the Auditor-General conduct an investigation on the decision-making process of the Major and Local Community Infrastructure Program.

The Auditor-General responded on 18 September 2026 to correspondence from Senator the Hon Jonathon Duniam dated 31 August 2026, requesting that the Auditor-General conduct a performance audit of the procurement and transition arrangements for the Department of Home Affairs' aerial surveillance services.

The Auditor-General responded on 8 September 2026 to correspondence from seven parliamentarians, dated 12 August 2026, to undertake a performance audit of the Afghanistan Locally Engaged Employee (LEE) and High-Risk Women programs, covering the period from 2013 to 2025. The request was made jointly by Senator David Pocock, Dr Helen Haines MP, Senator Jacqui Lambie, Ms Nicolette Boele MP, Senator David Shoebridge, Senator Fatima Payman and Mr Andrew Wilkie MP. 

The Auditor-General responded on 8 September 2026 to follow-up correspondence from the Hon Dan Tehan MP and Garth Hamilton MP dated 20 August 2026.

The Auditor-General responded on 31 July 2026 to correspondence from Mr Garth Hamilton MP dated 1 July 2026, requesting that the Auditor-General undertake an assessment of the Capacity Investment Scheme (CIS).

On 9 September 2026, the Auditor-General received follow-up correspondence from the Hon Dan Tehan MP. The correspondence will be considered in the ongoing development and implementation of the ANAO’s work program.

The Auditor-General responded on 8 September 2026 to follow-up correspondence from the Hon Dan Tehan MP dated 18 August 2026.

The Auditor-General responded on 19 June 2026 to correspondence from the Hon Dan Tehan MP dated 29 May 2026, requesting that the Auditor-General conduct an audit of the Cheaper Home Batteries Program.

On 9 September 2026, the Auditor-General received follow-up correspondence from Ben Small MP. The correspondence will be considered in the ongoing development and implementation of the ANAO’s work program.

The Auditor-General responded on 8 September 2026 to correspondence from Mr Ben Small MP dated 15 August 2026, requesting that the Auditor-General conduct a performance audit of the Major and Local Community Infrastructure Program, and Supporting Multicultural Communities Program.

The Auditor-General wrote to the Minister for Finance on 17 August 2026 regarding the 2026-27 annual performance statements audit program. The Auditor-General proposed to consolidate the important progress made by both auditees and the ANAO in the program to date by continuing to audit the 21 entities that were part of the program in 2025–26. The Minister for Finance responded on 28 August 2026 supporting the proposal. The Minister for Finance's response is provided below.

The Auditor-General responded on 13 August 2026 to correspondence from Senator the Hon Richard Colbeck dated 4 August 2026, requesting that the Auditor-General undertake an assessment of the Support Plantation Establishment grant program.