The ACT Legislative Assembly and the local community rely on the ACT Audit Office to provide independent assurance on whether public money is being efficiently and effectively spent and whether financial and performance reports for the Territory and its agencies present a true and fair view of their performance.

In order to fulfil its responsibilities to the ACT community, the Office conducts two types of audits:

• financial audits
• performance audits

Financial audits

Financial audits investigate financial statements and statements of performance to inform the ACT Legislative Assembly and community members on whether ACT Government directorates, authorities, companies and other entities (reporting agencies) have presented a true and fair view of their financial results and operating performance.

Each year the ACT Audit Office provides opinions on the annual financial statements and statements of performance of around 70 public sector entities. This audit program includes government agencies, authorities and directorates; utilities; education institutions; transport providers; and corporations.

The ACT Audit Office produces reports summarising the results of the program each year. These reports are tabled in the ACT Legislative Assembly.

Resources

The Audit Office publishes resources to assist agencies with the financial audit process:

• Information schedule used to help agencies prepare for the financial audit process
• Analytical review template used to assist agencies in providing variance explanations
• Approach to Setting Audit Fees outlines how the Auditor-General sets fees and how the Office promotes accountability for its use of public resources
• Rating Criteria used by the Audit Office to assess the quality of the financial statements and statements of performance submitted for audit

Terms of Engagement

Terms of Engagement Outline important matters relevant to the audits of financial statements and limited assurance engagements for statements of performance.

Performance audits

Performance audits provide the ACT Legislative Assembly with an independent assessment of the quality of the management of public resources; and identifies and promotes better practices. The ACT Audit Office’s performance audit reports identify areas where public services could be improved; they may include recommendations that address identified issues.

Performance reports of audits discuss the findings and make recommendations. While many audits are underway at any time, around seven are finalised each year for tabling in the ACT Legislative Assembly.

Download Introduction to Performance Audit

Performance Audit Program

The ACT Audit Office publishes an annual performance audit program in June each year. This program includes information on audits that are currently underway, audits planned for the following year and proposed topics for the two out years. This program is prepared in accordance with the Auditor‐General Act 1996 and is prepared via consultation with the Standing Committee on Public Accounts (PAC), Members of the Legislative Assembly (MLAs), the Head of the ACT Public Service and ACT Government directorates and other agencies.

The performance audit program is flexible and responsive to new and emerging issues, including those from representations or public interest disclosures from the Legislative Assembly or broader community.

Download the 2026-27 Performance Audit Program