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The complete list of Audit Reports since 1997/1998 is available via this page. For hard copies of Audit Reports produced prior to 1997, please contact ANAO Publications via email or telephone 02 6203 7505.

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  • The Higher Education Loan Programme

    Tabled Date:
    Tuesday 26th June 2007
    Report Number:
    50
    Portfolio:
    Education, Science and Training
    Department:

    The objective of the audit was to assess the effectiveness of procedures and processes used by DEST and the ATO to record HECS–HELP student loans. To achieve this, the ANAO assessed the performance of DEST and the ATO against three criteria as follows:

    • DEST monitored student contributions set by higher education providers for consistency with Australian Government policy;
    • DEST paid HECS–HELP advance payments to higher education providers based on sound estimates, and recorded, reconciled and reported these payments; and
    • the ATO has established procedures and processes to correctly record HECS–HELP loans against student tax records.


    Download 2006-07 Audit Report No. 50
    Audit brochure

  • Non-APS Workers

    Tabled Date:
    Monday 25th June 2007
    Report Number:
    49
    Portfolio:
    Across Agencies
    Department:

    The objective of the audit was to assess the management practices undertaken by APS agencies to achieve value for money and transparency in dealing with contracts for non-APS workers. The focus of the audit was on circumstances where agencies had a significant reliance on a non-APS workforce to assist in achieving their core functions. Regular reporting by agencies of expenditure on non-APS workers was outside the scope of this audit.


    Download 2006-07 Audit Report No. 49
    Audit brochure

  • Superannuation Payments for Contractors Working for the Australian Government: Follow-up Audit

    Tabled Date:
    Friday 22nd June 2007
    Report Number:
    48
    Portfolio:
    Across Agencies
    Department:

    The objective of this audit was to determine the extent to which selected agencies have implemented the two recommendations of the previous audit; and the appropriateness of advice provided by Finance and the ATO. To address this audit objective, the audit assessed:

    • the roles of Finance and the ATO in clarifying: the interaction of the PB and SG Act; the ongoing role of the PB Act; and mechanisms to monitor Australian Government organisations' compliance with the PB Act;
    • the extent to which Finance and the ATO have provided guidance and other support to assist Australian Government organisations manage and meet statutory superannuation obligations for eligible contractors; and
    • whether Australian Government organisations have managed and met statutory superannuation obligations for contractors in past and current contracts.


    Download 2006-07 Audit Report No. 48
    Audit brochure

  • Coordination of Australian Government Assistance to Solomon Islands

    Tabled Date:
    Thursday 21st June 2007
    Report Number:
    47
    Portfolio:
    Foreign Affairs
    Department:
    Department of Foreign Affairs and Trade Australian Agency for International Development

    The objective of the audit was to assess the coordination of Australian Government assistance to Solomon Islands through RAMSI, including the establishment of objectives and an outcomes monitoring framework. In particular, the audit examined arrangements for: coordination between Australian Government agencies; strategic planning and risk management; measuring the effectiveness of RAMSI; and reporting to RAMSI's Australian stakeholders.


    Download 2006-07 Audit Report No. 47
    Audit brochure

  • Management of the Pharmaceutical Partnerships Program

    Tabled Date:
    Wednesday 20th June 2007
    Report Number:
    46
    Portfolio:
    Industry, Tourism and Resources
    Department:

    The objective of this audit was to assess the Department of Industry, Tourism and Resources' management of the Pharmaceuticals Partnerships Program. The audit focused on how the department:

    • promoted the Program and assessed applications for funding;
    • managed the funding agreements; and
    • managed the Program's governance arrangements.


    Download 2006-07 Audit Report No. 46
    Audit brochure

  • The National Black Spot Programme

    Tabled Date:
    Tuesday 19th June 2007
    Report Number:
    45
    Portfolio:
    Transport and Regional Services
    Department:

    The objective of this performance audit was to assess the administration of the National Black Spot Programme. It was undertaken in a manner similar to the audit of the Roads to Recovery Programme. Specifically, the audit approach involved:

    • examination of DOTARS records and discussions with officers in DOTARS and four of the State road transport authorities responsible for administering the Programme;
    • analysis of project monitoring, reporting and payment arrangements; and
    • selecting a sample of 45 LGA areas across four States so that ANAO could examine projects delivered with Commonwealth funding.


    Download 2006-07 Audit Report No. 45
    Audit brochure

  • Management of Tribunal Operations-Migration Review Tribunal and Refugee Review Tribunal

    Tabled Date:
    Thursday 14th June 2007
    Report Number:
    44
    Portfolio:
    Immigration and Citizenship
    Department:
    Migration Review Tribunal Refugee Review Tribunal

    The objective of the audit was to assess the effectiveness of the Tribunals' management of their operations. To this end, the audit examined whether the MRT and the RRT:

    • have achieved intended operational efficiencies from the introduction of common facilities, services and resourcing;
    • have established appropriate arrangements for governance, business planning and guidance of Members and staff, and for performance monitoring and reporting of Tribunal operations;
    • finalise cases within Tribunal time and productivity standards; and
    • provide applicants with services in accordance with service standards.

    The audit covered Tribunal operations for review of visa decisions. The correctness of individual decisions was not assessed as part of the audit.

    The audit focused particularly on developments in the Tribunals' management performance in the four year period from 2001–02 to 2004–05.


    Download 2006-07 Audit Report No. 44
    Audit brochure

  • Managing Security Issues in Procurement and Contracting

    Tabled Date:
    Wednesday 13th June 2007
    Report Number:
    43
    Portfolio:
    Across Agencies
    Department:

    The objective of this audit was to evaluate whether selected Australian Government agencies were effectively managing security risks arising from the use of contractors. To address this objective, the audit evaluated relevant policies and practices in the audited agencies against a series of minimum requirements in the management of security issues in procurement and contracting activity. These minimum requirements were developed from the guidance and standards contained in the PSM and also from the ANAO's previous protective security audits.

    The audit focused on two broad types of contracting arrangements: contracting of security functions; and contracting of any service or business function that requires, or which has the potential to require, contractors to access sensitive or security classified information.

    The following Australian Government agencies were involved in this audit:

    • Australian Customs Service (Customs);
    • Commonwealth Superannuation Administration (ComSuper);
    • Department of Finance and Administration (Finance); and
    • Department of Foreign Affairs and Trade (DFAT).

    In addition, the Attorney-General's Department, which is responsible for the maintenance of the PSM and for providing advice on contemporary protective security policies and practices, was consulted during the audit.


    Download 2006-07 Audit Report No. 43
    Audit brochure

  • The ATO's Administration of Debt Collection-Micro-business

    Tabled Date:
    Tuesday 12th June 2007
    Report Number:
    42
    Portfolio:
    Treasury
    Department:

    The objective of the audit is to assess the effectiveness of the ATO's administration of debt collection. Micro-business debt is a particular focus of attention. The three key areas examined are:

    • strategies–especially the ATO's initiatives trialled in 2006;
    • infrastructure–the IT systems, people, policy and processes and risk management framework supporting the collection of debt; and
    • management and governance–planning, monitoring and reporting mechanisms and liaison with stakeholders.

    The ANAO focused on the work of the campaigns area within the Debt Line, which has collection responsibility for 90 per cent of collectable debt cases and responsibility for other key, centralised functions such as reporting, quality assurance review, consistency and best practice, and the debt collection initiatives.


    Download 2006-07 Audit Report No. 42
    Audit brochure

  • Administration of the Work for the Dole Programme

    Tabled Date:
    Thursday 31st May 2007
    Report Number:
    41
    Portfolio:
    Employment and Workplace Relations
    Department:

    The objective of the audit was to assess the efficiency and the effectiveness of DEWR's administrative oversight for the WfD programme. The components of administration examined included whether:

    • the operation of the WfD programme was guided by sound business planning including risk assessment;
    • DEWR effectively and efficiently managed, monitored and reported the performance of CWCs in meeting contractual obligations;
    • adequate support was provided to DEWR contract managers and account managers to assist in the delivery of WfD outcomes;
    • there was evaluation of the performance of CWCs in delivering WfD objectives on behalf of the department;
    • DEWR measures the effectiveness of WfD against programme objectives; and
    • DEWR had implemented agreed recommendations from the previous WfD audit, where current and relevant.


    Download 2006-07 Audit Report No. 41
    Audit brochure