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 received a follow-up correspondence from the Hon Dan Tehan MP and Garth Hamilton MP dated 20 August 2026. The Auditor-General’s follow-up response will be published here.

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).

The Auditor-General received a follow-up correspondence from the Hon Dan Tehan MP dated 18 August 2026. The Auditor-General’s follow-up response will be published here.

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.

The Auditor-General has received 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 request is under consideration, and the Auditor-General’s response will be published here.

The Auditor-General has received a joint request 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 is 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 request is under consideration, and the Auditor-General’s response will be published here.

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.

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 Australian Government's climate change commitments.

The Auditor-General responded on 17 July 2026 to correspondence from Senator Matt O'Sullivan dated 3 July 2026, requesting that the Auditor-General undertake an assessment of the extension of the Worker Retention Payment.

The Auditor-General responded on 3 July 2026 to correspondence from Senator Larissa Waters dated 1 July 2026, requesting that the Auditor-General undertake an assessment of the governance arrangements and effectiveness of the Great Barrier Reef Marine Park Authority.

The Auditor-General responded on 19 June 2026 to correspondence from Julian Leeser MP dated 29 May 2026, requesting that the Auditor-General conduct an investigation to examine the effectiveness of the National Indigenous Australians Agency in its oversight of Commonwealth expenditure related to town camps and remote Indigenous communities.