Minister for Agriculture and former Minister for Sport Bridget McKenzie (Image: AAP/Mick Tsikas)

Ros Kelly can finally relax: a quarter century after the "sports rorts" affair ended her political career, there's a new sports grants rort that dwarfs hers, the details of which have been forensically dissected by the Australian National Audit Office (ANAO).

The offender? Nationals Senator Bridget McKenzie and her office, which systematically abused the $100 million Community Sport Infrastructure Program, ostensibly administered by the Australian Sports Commission, to help the government's 2019 election campaign.

The ANAO's analysis was prompted by a referral from Labor's Mark Dreyfus after serial Liberal failure Georgina Downer presented a novelty cheque to a bowling club in the electorate of Mayo before last year's election. It outlines the extraordinary ways in which legal and procedural hurdles to the partisan abuse of the grant program were overcome by ministerial staff.