Auditor-General Michael Harris has recommended the government conduct a review into objectives and purposes of the scheme, as subsidy amounts and caps have not been changed for eight years despite rises in taxi prices.

The scheme is available to Canberrans who have a disability or a significant mobility restriction which prevents them from using public and community transport.

The audit report found there were 8675 members in the scheme but in the past five years 3546 members, or 40.8 per cent, did not use the scheme at all. There were 3272 members who used the scheme less than 50 times. A proportion of users did access the subsidies thousands of times during the period.

Most people who use the scheme (86.4 per cent) are entitled to a 50 per cent subsidy with the remaining able to access a 75 per cent subsidy.

The report found that subsidy caps had not kept pace with the flagfall rate and standard taxi fare rate in the territory.

Between 2002 and 2021, the flagfall rate increased by 56.3 per cent and the fare per kilometre rate rose by 46.2 per cent. But during that time the 50 per cent subsidy cap has only increased by 41.2 per cent ($17 to $24) and the 75 per cent cap has increased by 42.3 per cent ($26 to $37).

"There is no documented rationale for the scheme's subsidy amounts and subsidy caps, nor is there documentation showing what information was used to establish the subsidy amounts and subsidy caps," the report said.

"There is no regular review of the scheme's subsidy amounts and subsidy caps; the amounts were last updated in 2014."

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The report also found there was little information within government policies and papers around the intended outcomes of the scheme and the outcomes it is meant to deliver for customers.

"The lack of clarity associated with the purpose and objectives of the scheme, combined with the lack of documentation associated with the scheme's subsidy amounts and subsidy caps, means that no assurance can be obtained that the scheme is meeting the needs or the expectations of the community in any meaningful way," Mr Harris said.

The report has recommended a review of the scheme which should then be used as a basis for identifying a policy for subsidy amounts and caps.

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