Australian National Audit Office (ANAO)
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The Australian National Audit Office (ANAO) is a specialist public sector practice providing a range of audit and assurance services to the Parliament and Commonwealth entities.
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Search the catalogue of published ANAO reports and guides
Performance audit 524
Major projects report 12
Assurance review 1
Government advertising review 1
Governance 55
Service delivery 14
Asset management & sustainment 7
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Performance audit (Auditor-General Report No. 23 of 2014–15)
Published: Tuesday 17 February 2015
Administration of the Early Years Quality Fund
The audit objective was to assess the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration framework.
Department of Education and Training; Department of Finance; Department of the Prime Minister and Cabinet
Please direct enquiries relating to reports through our contact page.
Prime Minister & Cabinet
Read published report
Published: Thursday 5 February 2015
Management of the Disposal of Specialist Military Equipment
The audit objective was to assess the effectiveness of the Department of Defence's management of the disposal of specialist military equipment.
Published: Thursday 18 December 2014
Recruitment and Retention of Specialist Skills for Navy
The objective of the audit was to examine the effectiveness of Navy's strategy for recruiting and retaining personnel with specialist skills. The effective delivery of Navy capability depends on Navy having available sufficient numbers of skilled personnel to operate and maintain its fleet of sea vessels and aircraft, and conduct wide‑ranging operations in dispersed locations. Without the right personnel, Navy capability is reduced. Navy's budget for 2014–15 included $1.86 billion in employee expenses.
The audit concluded that, in its strategic planning, Navy had identified its key workforce risks and their implications for Navy capability. To address these risks Navy had continued to adhere to its traditional 'raise, train and sustain' workforce strategy; developed a broad range of workforce initiatives that complemented its core approach; and sought to establish contemporary workforce management practices. However, long‑standing personnel shortfalls in a number of 'critical' employment categories had persisted, and Navy had largely relied on retention bonuses as a short‑ to medium‑term retention strategy.
Navy had developed a broad range of workforce initiatives, some designed specifically to address workforce shortages in its critical employment categories. To date, Navy had primarily relied on paying retention bonuses and other financial incentives; recruiting personnel with prior military experience to work in employment categories with significant workforce shortfalls; and using Navy Reserves in continuous full time roles. Ongoing work was required for Navy to firmly establish a range of promising workforce management practices, including providing the right training at the right time; more flexible approaches to managing individuals' careers; and improving workplace culture, leadership and relationships. More flexible and tailored workforce management practices could help address the underlying causes of workforce shortfalls, particularly when the traditional approaches were not gaining sufficient traction.
The ANAO made two recommendations aimed at Navy: drawing on external human resource expertise to inform the development and implementation of its revised workforce plan; and evaluating the impact of retention bonuses on the Navy workforce to determine their future role within its overall workforce strategy.
Major projects report (Auditor-General Report No. 14 of 2014–15)
Published: Wednesday 17 December 2014
2013-14 Major Projects Report
The report objective is to provide the Auditor-General's independent assurance over the status of 30 selected Major Projects, as reflected in the Statement by the Chief Executive Officer Defence Materiel Organisation (DMO), and the Project Data Summary Sheets prepared by the DMO, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit.
Defence Materiel Organisation
Michael White, Executive Director, Phone (02) 6203 7393
Read published MPR
Performance audit (Auditor-General Report No. 7 of 2014–15)
Published: Wednesday 26 November 2014
Administration of Contact Centres
The objective of the audit was to assess how effectively and efficiently the Australian Taxation Office managed contact centres as part of its overall service delivery.
Australian Taxation Office
Published: Thursday 6 November 2014
The objective of the audit was to assess the adequacy of selected Australian Government entities' practices and procedures to manage business continuity. To conclude against this objective, the ANAO adopted high-level criteria relating to the entities' establishment, implementation and review of business continuity arrangements.
Civil Aviation Safety Authority, Department of Finance, Department of Social Services
Published: Wednesday 5 November 2014
Annual Compliance Arrangements with Large Corporate Taxpayers
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of annual compliance arrangements with large corporate taxpayers.
Second Follow-up Audit into the Australian Electoral Commission's Preparation for and Conduct of Federal Elections
The objective of the audit was to assess the adequacy and effectiveness of the Australian Electoral Commission's implementation of those recommendations made in Report No. 28 2009–10 relating to:
a more strategic approach to election workforce planning;
the suitability and accessibility of polling booths and fresh scrutiny premises; and
the transport and storage of completed ballot papers, in respect to matters not fully addressed in ANAO Audit Report No.31 2013–14.
Australian Electoral Commission
Published: Thursday 30 October 2014
Fraud Control Arrangements
The audit objective was to examine the selected entities' effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines (2011 Guidelines), and the overall administration of the fraud control framework by the Attorney-General's Department.
Across Entities
Published: Thursday 18 September 2014
Confidentiality in Government Contracts: Senate Order for Departmental and Agency Contracts (Calendar Year 2013 Compliance)
The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.
Attorney-General's
Published: Thursday 26 June 2014
Establishment and Use of Multi-Use Lists
The objective of the audit was to assess the extent to which agencies have arrangements to establish and use multi-use lists to support value for money, efficiency and effectiveness in procurement.
Across Agencies
Published: Wednesday 25 June 2014
Multi-Role Helicopter Program
The audit objective was to assess the Department of Defence's progress in delivering Multi-Role Helicopters (MRH90 aircraft) to the ADF through AIR 9000 Phases 2, 4 and 6, within approved cost, schedule and performance parameters.
Department of Defence; Defence Materiel Organisation
Published: Tuesday 24 June 2014
Cyber Attacks: Securing Agencies' ICT Systems
The audit objective was to assess selected agencies' compliance with the four mandatory ICT security strategies and related controls in the Australian Government Information Security Manual.
David Gray, Executive Director - Phone (02) 6203 7377
Published: Monday 23 June 2014
Administration of the Australian Business Register
The objective of the audit was to assess the effectiveness of the administration of the Australian Business Register.
Australian Taxation Office, Australian Securities and Investments Commission, Department of Industry
Managing Conflicts of Interest in FMA Agencies
The audit objective was to determine whether Australian Government agencies were implementing appropriate policies and processes to identify and manage conflicts of interest.
Administration of Residential Care Payments
The objective of the audit was to assess the effectiveness of the Department of Veterans' Affairs' administration of residential care payments.
Compliance Effectiveness Methodology
The objective of the audit was to examine the application of the Australian Taxation Office's Compliance Effectiveness Methodology in evaluating the effectiveness of key compliance activities and shaping the development of strategies to promote voluntary compliance.
Published: Wednesday 4 June 2014
Managing Compliance of High Wealth Individuals
The objective of the audit was to assess the effectiveness of the ATO's activities to promote tax compliance by high wealth individuals.
Published: Thursday 29 May 2014
Indigenous Employment in Australian Government Entities
The objective of this audit was to determine whether Australian Government entities were implementing effective strategies to support increased Indigenous employment.
Published: Thursday 8 May 2014
The Australian Electoral Commission's Storage and Transport of Completed Ballot Papers at the September 2013 Federal General Election
The objective of the audit was to assess the adequacy and effectiveness of the AEC's implementation of the recommendation made in ANAO Audit Report No. 28 2009–10 relating to the transport and storage of completed ballot papers.
Published: Wednesday 16 April 2014
Emergency Defence Assistance to the Civil Community
The audit objective was to assess the administrative effectiveness of Defence's procedures to provide emergency assistance to the civil community.
Published: Thursday 6 March 2014
Air Warfare Destroyer Program
The objective of the audit was to report on the progress of the current phase of the Air Warfare Destroyer (AWD) Program, which is known as SEA 4000 Phase 3–Build. This phase commenced in June 2007, and covers the finalisation of the detailed design, the signing of the Alliance and Platform System Design contracts, and the construction and delivery of the ships by the Industry Participants to the Defence Materiel Organisation (DMO).
Published: Thursday 27 February 2014
Pilot Project to Audit Key Performance Indicators
In 2012–13, the ANAO pilot project to audit Key Performance Indicators(KPIs) was continued with the objective of conducting a review of framework developments, both in terms of the clarity of the policy and guidance issued by Finance and the performance of agencies in applying this policy and guidance, as a basis for implementing a future program of audits; and to further develop and test an audit methodology to address the practical challenges of assessing the appropriateness of KPIs, and their complete and accurate reporting.
Published: Wednesday 12 February 2014
Management of Complaints and Other Feedback
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's (ATO's) complaints and other feedback management systems in supporting service delivery.
Explosive Ordnance and Weapons Security Incident Reporting
The audit objective was to assess the effectiveness of the Department of Defence's arrangements for monitoring and reporting explosive ordnance and weapons security incidents.
Published: Tuesday 17 December 2013
The objective of this report is to provide the Auditor-General's independent assurance over the status of selected Major Projects, as reflected in the Project Data Summary Sheets (PDSSs) prepared by the DMO, and the Statement by the Chief Executive Officer (CEO) DMO. Assurance from the ANAO's review of the preparation of the PDSSs by the Defence Materiel Organisation (DMO) is conveyed in the Auditor-General's Independent Review Report, prepared pursuant to the endorsed Guidelines, contained in Part 3.
Michael White, Executive Director, Phone: (02) 6203 7393
Determination and Collection of Financial Industry Levies
The objective of the audit was to assess the effectiveness of the administration of the Australian Prudential Regulation Authority (APRA) financial industry levies.
Australian Prudential Regulation Authority; Department of the Treasury
Published: Wednesday 30 October 2013
Capability Development Reform
The objective of the audit was to examine the effectiveness of Defence's implementation of reforms to capability development since the introduction of the two-pass process for government approval of capability projects and government's acceptance of the reforms recommended by the Mortimer Review. The scope of this audit included the requirements phase and, to a limited extent, the acquisition phase of major capability development projects, focusing upon changes flowing from the major reforms.
Published: Thursday 15 August 2013
AIR 8000 Phase 2 — C-27J Spartan Battlefield Airlift Aircraft
The objective of the audit was to assess the adequacy of Defence's processes, including compliance with the Financial Management and Accountability Act 1997 (FMA Act), the Financial Management and Accountability Regulations 1997 (FMA Regulations), and relevant Commonwealth and Defence procurement requirements, to select the capability solution recommended to the Government to satisfy the requirements of AIR 8000 Phase 2.
Administration of Government Advertising Arrangements: August 2011 to March 2013
The audit objectives were to assess the effectiveness of:
selected agencies' administration in developing advertising campaigns and implementing key processes against the requirements of the Australian Government's campaign advertising framework, and other key legal and administrative requirements; and
the ongoing administration of the campaign advertising framework.
Agencies' Implementation of Performance Audit Recommendations
The objective of the audit was to assess the effectiveness of agencies' arrangements for monitoring and implementing ANAO performance audit recommendations.
Department of Education, Employment and Workplace Relations (DEEWR); Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA); Department of Finance and Deregulation (DoFD); Department of Infrastructure and Transport (DIT)
Management of Debt Relief Arrangements
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of debt relief arrangements.
Management of the Australian Taxation Office's Property Portfolio
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's management of its property portfolio.
Compensating F-111 Fuel Tank Workers
The objective of the audit was to assess the effectiveness of the Department of Veterans' Affairs' and the Department of Defence's administration of the Australian Government's $55 million support package announced in the May 2010 Budget for former F-111 fuel tank maintenance workers and their families. The audit examined the implementation of the 14 agreed recommendations in the Government Response to the 2009 Parliamentary Inquiry into the F-111 deseal/reseal issues, which formed the basis of the May 2010, F-111 support package.
Department of Veterans' Affairs; Department of Defence
Management and Reporting of Goods and Services Tax and Fringe Benefits Tax Information
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's (ATO) management and reporting of selected information relating to the goods and services tax and the fringe benefits tax.
Published: Wednesday 8 May 2013
The Regulation of Tax Practitioners by the Tax Practitioners Board
The objective of the audit was to assess the effectiveness of the Tax Practitioners Board's implementation and administration of the regulatory arrangements for tax practitioners under the Tax Agent Services Act 2009.
Australian Taxation Office; Tax Practitioners Board
Published: Tuesday 7 May 2013
Grants for the Construction of the Adelaide Desalination Plant
The objective of the audit was to assess the awarding of funding for the construction of the Adelaide Desalination Plant (ADP) against the requirements of the Commonwealth's grants administration framework, which includes the Government's policy requirements for the approval of grants, with a particular focus on the assessments undertaken of each proposed grant in terms of the guidelines for the National Urban Water and Desalination Plan (NUWDP); and identify any potential improvements in grants administration practices.
Department of Sustainability, Environment, Water, Population and Communities; Department of Finance and Deregulation; Department of the Prime Minister and Cabinet
Published: Tuesday 30 April 2013
Administration of the Veterans' Children Education Schemes
The audit objective was to assess the effectiveness of the Department of Veterans' Affairs (DVA) administration of the veterans' children education schemes.
The Australian Government Performance Measurement and Reporting Framework - Pilot Project to Audit Key Performance Indicators
The Australian National Audit Office has undertaken a pilot project to assess the status of the Australian Government performance measurement and reporting framework as a basis for implementation of a future program of audits of entities' key performance indicators, and to develop a suitable audit methodology. This report presents a summary of the work completed to date.
Published: Tuesday 9 April 2013
Administration of the Research Block Grants Program
The audit objective was to assess the effectiveness of DIISTRE's administration of the Research Block Grant schemes. The department's performance was assessed against the following criteria:
the schemes are effectively planned and administered;
the processes and systems used for calculating and distributing funds reflect the allocation criteria specified for each scheme; and
compliance with scheme guidelines is monitored and scheme performance and contribution to the broader goals of the RBG program is assessed.
Department of Industry, Innovation, Climate Change, Science, Research and Tertiary Education
Remediation of the Lightweight Torpedo Replacement Project
The objective of the current audit was to assess the effectiveness of remediation arrangements put in place by Defence and the Defence Materiel Organisation (DMO) to resolve issues impacting on the achievement of the desired lightweight torpedo capability. It focuses on project management and contractual arrangements, and the progress made with platform integration and test and evaluation.
Department of Defence; Defence Materiel Organisation (DMO)
Defence's Implementation of Audit Recommendations
The objective of the audit was to assess the effectiveness of Defence's monitoring of the implementation of ANAO and internal audit recommendations. The audit also examined a sample of ANAO and internal audit recommendations—reported as being complete by Defence—to assess the extent to which these recommendations had been implemented by Defence.
The objective of this report is to provide comprehensive information on the status of selected Major Projects, as reflected in the Project Data Summary Sheets prepared by the DMO, and the Statement by the Chief Executive Officer (CEO) of the DMO, and including the ANAO's review of the preparation of the PDSSs by the DMO.
Delivery of Bereavement and Family Support Services through the Defence Community Organisation
The objective of the audit was to assess the management and effectiveness of DCO's delivery and coordination of support services to ADF families, in particular support services provided when an ADF member is seriously injured or ill, or dies in service.
Department of Defence, Department of Veterans' Affairs
Management of Australia's Air Combat Capability — F-35A Joint Strike Fighter Acquisition
The audit objective was to assess the progress of the AIR 6000—New Air Combat Capability project in delivering the required combat aircraft within approved cost, schedule and performance parameters.
Department of Defence, Defence Materiel Organisation
Management of Australia's Air Combat Capability — F/A-18 Hornet and Super Hornet Fleet Upgrades and Sustainment
To assess the upgrade and sustainment of the F/A-18A/B Hornet fleet, and the sustainment of the newly acquired F/A-18F Super Hornet fleet.
The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for 2011.
The Engagement of External Debt Collection Agencies
The objective of the audit was to assess the effectiveness of the ATO's administration of external debt collection arrangements.
Gate Reviews for Defence Capital Acquisition Projects
The objective of this audit was to examine the effectiveness of DMO's implementation of its Gate Review process for major Defence capital acquisition projects.
Processing and Risk Assessing Incoming International Air Passengers
The objective of the audit was to assess the effectiveness of Customs and Border Protection's risk-based management of end-to-end processing of incoming international air passengers in achieving border security and passenger facilitation outcomes.
Australian Customs and Border Protection Service
Published: Friday 22 June 2012
Administration of Mental Health Initiatives to Support Younger Veterans
The objective of the audit was to examine the effectiveness of DVA's administration of mental health programs and services to support younger veterans.
Small Business Superannuation Clearing House
The objective of the audit was to assess the effectiveness of the implementation and administration of the Small Business Superannuation Clearing House.
Department of the Treasury; Department of Human Services; Australian Taxation Office
Published: Friday 8 June 2012
Interpretative Assistance for Self Managed Superannuation Funds
The objective of the audit was to assess the effectiveness of the ATO's management of its interpretative assistance activities for SMSFs.
Published: Wednesday 30 May 2012
Development and Approval of Grant Program Guidelines
The objective of the audit was to assess the implementation and effectiveness of the enhanced grants administration requirements relating to the development and approval of new grant guidelines and revision of existing grant guidelines.
Department of Finance and Deregulation
Upgrade of the M113 Fleet of Armoured Vehicles
The objective of the audit was to assess the progress of the M113 Upgrade Project (Defence Project: Land 106), including progress in the development of operational capability resulting from the introduction of the upgraded vehicles into service. The high-level audit criteria used to assess the project's progress and Defence's effectiveness in administering the M113 Upgrade Project were:
the degree to which the schedule for the production and delivery of upgraded M113 vehicles to Defence had been recovered in accordance with Defence's response to the 2008–09 audit report and contractual requirements, as negotiated over the life of the contract;
Defence's measurement and allocation of the total cost of the upgrade project; and
the development of capability arising from the upgrade project.
Management of Complaints and Other Feedback by the Department of Veterans Affairs
The audit objective was to assess the effectiveness of the Department of Veterans' Affairs management of complaints and other feedback to support service delivery. The audit criteria were that DVA has:
a well-designed framework for managing complaints and other feedback;
effective processes and practices to manage complaints; and
appropriately analysed complaints to inform service delivery.
Administration of Project Wickenby
The objective of the audit was to assess the effectiveness of the Project Wickenby taskforce in making Australia unattractive for international tax fraud and evasion by detecting, deterring and dealing with the abusive use of secrecy havens by Australian taxpayers.
Australian Taxation Office, Australian Crime Commission and Australian Federal Police
Published: Wednesday 8 February 2012
Administration of Government Advertising Arrangements: March 2010 to August 2011
The audit objectives were:
to assess the effectiveness of the revised certification process in promoting compliance of government advertising campaigns (campaigns) with the March 2010 Guidelines on Information and Advertising Campaigns by Australian Government Departments and Agencies (2010 Guidelines);
to assess the effectiveness of agency administration in developing campaigns and implementing key processes against the requirements of the campaign advertising framework;
to assess the effectiveness of Finance's administration of the campaign advertising framework; and
to assess the effect on campaigns of an exemption from the 2010 Guidelines.
Published: Tuesday 7 February 2012
Administration of the Gateway Review Process
The objective of the audit was to examine the effectiveness of the administration of the Gateway review process by Finance and FMA Act agencies. The audit also examined the extent to which those Gateway reviews that have been conducted have contributed to improvements in the delivery of major projects undertaken by FMA Act agencies.
Published: Tuesday 24 January 2012
Administration of Grant Reporting Obligations
The objective of the audit was to assess the implementation and effectiveness of the enhanced grants administration requirements for:
reporting to the Finance Minister on the awarding of grants within their own electorate by Ministers who are Members of the House of Representatives;
reporting to the Finance Minister on instances where Ministers have decided to approve a particular grant which the relevant agency has recommended be rejected; and
the website reporting of grants awarded.
Department of Climate Change and Energy Efficiency; Department of Families, Housing, Community Services and Indigenous Affairs; Department of Infrastructure and Transport; Department of Regional Australia, Regional Development and Local Government
Auditor-General Grant Hehir
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