Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The audit objective was to assess the effectiveness of the design and implementation of round two of the National Stronger Regions Fund.
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The audit objective was to re-assess the three entities' compliance with the 'Top Four' mandatory strategies in the Australian Government Information Security Manual (ISM). The audit also aims to examine the typical challenges faced by entities to achieve and maintain their desired ICT security posture.
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The objective of this audit was to assess the effectiveness of the Department of Communications and the Arts’ assessment and selection of base stations for funding under the first round of the Mobile Black Spot Programme.
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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.
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The objective of this audit was to examine whether compliance with trade measurement in Australia is being effectively administered.
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The objective of the audit was to examine the effectiveness of monitoring and payment arrangements under National Partnership Agreements.
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Governance of Data is targeted at Australian Government officials in information governance roles and those who use data to achieve organisational objectives.
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The Auditor-General is responsible for managing the ANAO within the arrangements of the broader Australian Public Service. These obligations are met by being transparent and reporting on the ANAO activities and operations.
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The objective of the audit was to assess the arrangements established by the Department of Education and Training to monitor the impact of Australian Government school funding.
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The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) management of transfer pricing for related party debt.
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The objective of the audit was to examine the effectiveness of the implementation of frameworks to support ethical behaviours within the Department of Employment and Workplace Relations.
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The audit objective was to assess whether Defence is effectively controlling the use of Commonwealth credit cards for official purposes in accordance with legislative and policy requirements.
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The objective of the audit was to assess the effectiveness of the Australian Government’s personnel security arrangements for mitigating insider threats.
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The objective of this audit was to assess the effectiveness of Services Australia's management of social security and welfare debt.
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The objective of the audit was to assess the compliance by selected Australian Public Service entities with legislation and other relevant requirements relating to staff leave.
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The audit objective was to assess the effectiveness and efficiency of entities’ implementation of the Freedom of Information Act 1982.
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The objective of the audit was to assess the effectiveness of the design and conduct of the third and fourth funding rounds of the Regional Development Australia Fund.
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The objective of this audit was to assess the effectiveness of Finance’s administration of travel entitlements provided to Parliamentarians.
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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 Australian Institute for Teaching and School Leadership’s (AITSL) administration of national standards and frameworks.
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The objective of the audit was to examine the effectiveness of the Department of Climate Change, Energy, the Environment and Water's implementation of the National Waste Policy Action Plan 2019.
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The audit objective was to assess the effectiveness of the Department of Social Services’ arrangements for managing Disability Employment Services provider agreements.
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The audit objective was to assess the adequacy and effectiveness of the Department of Health’s implementation of the recommendations made in the ANAO Report No.25 2014–15 Administration of the Fifth Community Pharmacy Agreement.
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The objective of the audit was to assess whether selected entities had appropriately justified the use of limited tender procurement and whether processes adopted met the requirements of the Commonwealth Procurement Rules.
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The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.
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The objective of this audit was to assess the efficiency and effectiveness of Australian Human Rights Commission’s handling of complaints.
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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.
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The objective of the audit was to assess the effectiveness of the Australian Pesticides and Veterinary Medicines Authority’s (APVMA’s) implementation of reforms to agvet regulation and the extent to which the authority has achieved operational efficiencies and reduced the cost burden on regulated entities.
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This information report seeks to provide greater transparency on procurement activity in the Australian public sector. This information report is neither an audit nor an assurance review and presents no conclusions or opinions. The report is presented in a variety of ways, including tables and figures, publicly available data from public sector procurement activity recorded in AusTender.
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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 assess the effectiveness of the Department of Human Services’ administration of the Assistance for Isolated Children Scheme.
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The objective of this audit was to assess whether selected regulatory entities effectively apply the cost recovery principles of the Australian Government’s cost recovery framework. The selected regulatory entities were the Department of Agriculture and Water Resources, the Australian Maritime Safety Authority, and the Department of Health (Therapeutic Goods Administration).
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The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.
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The objective of the audit was to assess the effectiveness of the planning and implementation of the COVID-19 vaccine rollout.
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The objective of the audit was to assess the effectiveness of the design process for the Rural Research and Development for Profit Programme, including performance measurement and reporting arrangements.
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The objective of the audit was to assess whether Defence has a fit-for-purpose framework for the management of materiel sustainment.
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The objective of the audit was to assess the effectiveness of the department’s management of non-compliance with the Therapeutic Goods Act 1989 for unapproved therapeutic goods.
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The objective of this audit was to assess whether the design and implementation of the Australian Apprenticeships Incentive System by the Department of Employment and Workplace Relations is effective.
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The objective of this audit was to assess the effectiveness of the Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.
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The objective of the audit was to assess the effectiveness of the award of funding under the first round of the Safer Streets programme.
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The objective of the audit was to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.
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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 audit objective was to assess the effectiveness of the Department of Health’s administration of the Medical Specialist Training Program.
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The audit objective was to assess the effectiveness of the management of international travel restrictions during the COVID-19 pandemic.
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The aim of Insights: Audit Lessons is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons.
This edition of Insights: Audit Lessons is targeted at risk practitioners and officials responsible for government operations, projects, programs, services and regulatory activities. It would also be useful for accountable authorities, their senior executives and audit and risk committees.
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The objective of this audit was to assess the effectiveness of the Department of Home Affairs’ regulation of migration agents.
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The objective of this audit was to assess whether the Australian War Memorial is effectively managing the development project.
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The audit objective was to assess the effectiveness of Health's implementation of the Diagnostic Imaging Review Reform Package, some three years into the five year reform period.
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This edition of Audit Insights is targeted at Australian Government officials who have responsibility for the management and reporting of executive remuneration. The aim of Audit Insights is to communicate lessons from our audit work to make it easier for people working within the Australian public sector to apply those lessons. It is drawn from audit reports tabled between 2019–20 and 2022–23.
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The audit objective was to assess the effectiveness of the development and administration of the Fifth Community Pharmacy Agreement (5CPA), and the extent to which the 5CPA has met its objectives.
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The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.
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The aim of Insights: Audit Lessons (formerly Audit Insights) is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons.
This edition of Insights: Audit Lessons is targeted at Australian Government officials who are working in governance roles or who have responsibility for ensuring effective oversight and management of probity. Although it is based on audits of financial regulators, the lessons for managing probity risks can be applied across the public sector.
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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 this audit was to examine whether the Humanitarian Settlement Program (HSP) is being delivered effectively.
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The objective of the audit was to assess the effectiveness of the NDIA’s management of claimant compliance with NDIS claim requirements.
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Mr P.J. Barrett (AM) - Auditor-General for Australia, presented t the Australian Society of Certified Practising Accountants Annual Research Lecture - Canberra
The objective of the audit was to assess whether selected Commonwealth organisations had utilised better practice principles when establishing the role, and managing the use of their internal audit groups. In order to evaluate internal audit, the Australian National Audit Office (ANAO) first considered the status and accountabilities of internal audit within the overall governance framework of the organisations audited, in particular its accountabilities to the audit committee.
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Institute of Internal Auditors (IIA) - Australia SOPAC ?98 The IIA - Australia, South Pacific and Asia Conference
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA South Australia Annual Congress 2001, 'Riding the Next Wave'
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Committee for Economic Development of Australia, Sydney, 30 Sept
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the House of Representatives Occasional Seminar Series
Mr P.J. Barrett (AM) - Auditor-General for Australia, addressed the Institute of Internal Auditors, Canberra
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Australia's Government Business Symposium, Melbourne
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Institute of Internal Auditors, Annual Directors' Forum, Canberra
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Department of Finance and Administration's Learning Centre Lecture Series
Mr P.J. Barrett (AM) - Auditor-General for Australia, Address to ANZSOG Students at ANU
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented an Occasional Paper
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Public Seminar Series, Graduate Program in Public Policy, 'Democratic Governance: Improving the Institutions of Accountability', The Australian National University
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Senate Occasional Lecture Series
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 2nd Annual New Directions in Australian Auditing Accounting Standards Conference
Mr P.J. Barrett (AM) - Auditor-General for Australia, presentation to Macquarie University
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Institute of Internal Auditors Australia. South Pacific and Asia Conference SOPAC 2001, Melbourne
Mr P.J. Barrett (AM) - Auditor-General for Australia, address presented at the Australian National University
This benchmarking study was a follow on from ANAO Report No. 14 of 2000-01, Benchmarking the Internal Audit Function, which was published in October 2000. The objective of the study was to obtain and report qualitative and quantitative data on aspects of the internal audit function and compare the public sector internal audit results with equivalent international data to identify better practices and highlight areas for improvement.
Mr Ian McPhee - Auditor-General for Australia, presented at the 20th Commonwealth Auditors-General Conference
The objectives of this audit were to:
- provide assurance to the Parliament on the effectiveness of internal audit operations; and
- determine whether internal audit generally operates at, or near, recognised better practice.
The criteria used to measure internal audit effectiveness were based on four principles developed as part of the audit. These principles and criteria deal with the level of management support and authority; the use of a risk-focus to address client needs; the appropriate balance of skills and knowledge; and the use made of continuous improvement processes and measurement of performance effectiveness.
This is the first of two audit reports concerning the Tax Office's administration of SMSFs pursuant to the provisions of the Superannuation Industry (Supervision) Act 1993.
This audit report examines the efficiency and effectiveness of the Tax Office's approach to regulating and registering self managed superannuation funds. Specifically the ANAO examined the:
- Environment in which SMSFs operate, including the Tax Office's regulatory roles and responsibilities;
- Tax Office's governance of its SMSF regulatory role; and
- Systems, processes and controls the Tax Office uses to register SMSFs, and enforce the lodgement of fund income tax and regulatory returns.
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Australian Taxation Office Staff Conference, Canberra
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Forum 2004
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the International Quality & Productivity Centre Seminar
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the International Consortium on Governmental Financial Management - Washington
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Chartered Secretaries Australia, Discussion Luncheon, Canberra
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.
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2007. It includes highlights and areas of focus for the coming year; a forward by the Auditor-General; an overview of the report; a report on performance; details about management and accountability, and the financial statement for the year.
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 18th Commonwealth Auditors-General Conference, Malaysia
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented an Occasional Paper
Mr P.J. Barrett (AM) - Auditor-General for Australia, Address to University of Canberra Students - Graduate Certificate in Performance Audit
Address by Richard Rundle, Executive Director, Business Assurance Services, at the Security in Government 2001 Conference
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2006. It includes highlights and areas of focus for the coming year; a forward by the Auditor-General; an overview of the report; a report on performance; details about management and accountability, and the financial statement for the year.
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2014. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in May 2014; the performance measures set out in the outcome and programs framework in the 2013–14 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements provided for in legislation.
Address by Richard Rundle, Executive Director, Business Assurance Services, at the Security in Government 2002 Conference
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Attorney-General's Luncheon
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Third ACAG Conference, Canberra
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at a Laboratory for Politicians and Top Managers from Different Public Institutions in Europe
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Security in Government 2001 SES Seminar
Mr P.J. Barrett (AO) - Auditor-General for Australia, an Occasional Paper
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Secretaries' Forum
The general objectives of the audit were to:
- obtain and report quantitative and qualitative benchmarks of performance in the public sector; and
- compare the public sector benchmarks with equivalent international data to identify better practices and highlight opportunities for improvement.
In relation to internal audit, given the three-year duration of the study, these generic objectives have been extended to include an analysis of trends in internal audit over the past three years.
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2012. It presents an overview including the role and vision of the Office, a report on performance, details about management and accountability, and the financial results.
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Institute of Public Administration Australia
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2003. It includes a comment by the Auditor-General; an overview of the report; a report on performance; details about management and accountability, and the financial statement for the year.
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2015. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and Other Non‑corporate Commonwealth Entities approved by the Joint Committee of Public Accounts and Audit in June 2015; the performance measures set out in the outcome and programs framework in the 2014–15 Portfolio Budget Statements; section 28 of the Auditor‑General Act 1997; and other annual reporting requirements set out in legislation.
The objectives for the audit of the third tranche sale of Telstra shares were to:
- assess the extent to which the Government's sale objectives were achieved, including maximising overall value for money;
- assess the effectiveness of the management of the sale; and
- identify principles of sound administrative practice to facilitate potential improvements in any future asset sales.
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Government in Excellence Summit 2000 - Reinventing Government - A Manifesto for Achieving Excellence and Managing for Results; Singapore
Mr Ian McPhee - Auditor-General for Australia, presented at the Canberra Evaluation Forum
Mr Ian McPhee - Auditor-General for Australia, presented at the Australian Corporate Lawyers Association (ACT Division) Conference
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Institute of Internal Auditors National Annual General Meeting Sydney, 18 May 1999
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the IIR Conference 'Risks in Outsourcing in the Public Sector'
Mr Ian McPhee, PSM - Auditor-General for Australia, presented to the Senate Occasional Lecture, Parliament House Canberra
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Association of Risk and Insurance Managers of Australasia - South Australia Chapter
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2013. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in June 2013; the performance measures set out in the outcomes and programs framework in the 2012–13 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements set out in legislation.
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2009. It includes a foreword by the Auditor-General, an overview of the Office, a report on performance, details about management and accountability, and the financial results.
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the MBA Governance Students at Macquarie University Graduate School of Management
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Defence and Strategic Studies Course, Australian Defence College, Canberra
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Central Agency Broker Seminar - Towards a Best Practice Australian Public Service - Hobart
Mr Ian McPhee - Auditor-General for Australia, presented at the Canberra Evaluation Forum
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Information Systems Audit and Control Association (Canberra Chapter) in conjunction with the Institute of Internal Auditors (Canberra Branch)
Mr Ian McPhee - Auditor-General for Australia, presented at the Institute of Chartered Accountants in Australia, Audit Conference, Melbourne
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2005. It includes highlights and areas of focus for the year; a forward by the Auditor-General; an overview of the report; a report on performance; details about management and accountability, and the financial statement for the year.