This report presents themes and insights from the 2024–25 performance audit program, as well as analysis of the outcomes of performance audits between 2020–21 and 2024–25. 44 performance audits were conducted across the 2024–25 financial year to provide independent and objective assessments of all or part of an entity’s operations. The program also continued a series of audits on procurements by the Australian Government, including major Defence procurements, as well as Indigenous service delivery, grants management and entity governance. 

Four key themes emerged from the performance audits: integrity; stewardship; risk management; and performance management. Audits have observed good practices as well as deficiencies, and examples of both are provided in this report.

Performance audits provide transparency, accountability and insights to the Parliament of Australia (Parliament), the Executive Government and the public on areas in which improvements can be made to public administration. Recommendations in performance audits assist entities to improve performance.

Key findings

• Between 2020–21 and 2024–25, 54% of audit conclusions were assessed as ‘positive’, indicating that entities were either unqualified (fully effective) or largely effective in delivering outcomes and complying with relevant frameworks.
• Audits of policy development showed the strongest overall performance, with 64% of audits receiving ‘positive’ conclusions (‘unqualified’ or ‘largely effective’).
• Audits of grants administration and procurement recorded the highest share of ‘adverse’ conclusions, at 23% and 19% respectively. Notably, 55% of grants administration audits resulted in ‘negative’ conclusions (for example, ‘adverse’ or ‘partly effective’).
• 96% of the 2024–25 performance audit recommendations were agreed to by audited entities and 89% of audits observed improvements during the audit.