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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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  • Electronic Travel Authority Follow-up Audit

    Tabled Date:
    Wednesday 18th July 2007
    Report Number:
    2
    Portfolio:
    Immigration and Citizenship
    Department:
    Department of Immigration and Citizenship

    The objective of this audit is to examine DIAC's implementation of the nine recommendations made in the earlier audit. The audit has also taken into account changed circumstances since the original audit. These include a heightened security environment after 11 September 2001 and the results of other relevant ANAO performance audit and financial statement work. The audit also examined ETA decision-making processes to gain assurance about its robustness in a changing risk environment. This issue came to attention in recent audits of visa management processes.


    Download Audit Report No. 2
    Audit brochure

  • Acquisition of the ABRAMS Main Battle Tank

    Tabled Date:
    Tuesday 17th July 2007
    Report Number:
    1
    Portfolio:
    Defence
    Department:
    Department of Defence Defence Materiel Organisation

    The objective of the audit was to assess the effectiveness of management of the procurement of a major, replacement capability for the Australian Defence Force (ADF) by the DMO, and Defence. The audit reviewed the initial capability requirements and approval process; analysed the acquisition agreements for elements of the project; and examined the interim through-life support arrangements being put in place to support the capability.


    Download Audit Report No. 1
    Audit brochure

  • Australian Federal Police Overseas Operations

    Tabled Date:
    Friday 29th June 2007
    Report Number:
    53
    Portfolio:
    Attorney-General's
    Department:
    Australian Federal Police

    The objective of the audit is to examine and report on the efficiency and effectiveness of AFP's administration and management of its overseas deployments. The audit specifically examines two deployments and focuses on strategic and operational planning and logistics. The audit examines a planned, long-term overseas deployment (as part of the Participating Police Force (PPF) within the Regional Assistance Mission to Solomon Islands (RAMSI)) and a crisis-driven deployment in response to a specific event (Disaster Victim Identification (DVI) assistance to Thailand following the Indian Ocean Tsunamis of 26 December 2004).


    Download 2006-07 Audit Report No. 53
    Audit brochure

  • The Australian Taxation Office's Approach to Regulating and Registering Self Managed Superannuation Funds

    Tabled Date:
    Thursday 28th June 2007
    Report Number:
    52
    Portfolio:
    Treasury
    Department:
    Australian Taxation Office

    This is the first of two audit reports concerning the Tax Office's administration of SMSFs pursuant to the provisions of the Superannuation Industry (Supervision) Act 1993.
    This audit report examines the efficiency and effectiveness of the Tax Office's approach to regulating and registering self managed superannuation funds. Specifically the ANAO examined the:

    • Environment in which SMSFs operate, including the Tax Office's regulatory roles and responsibilities;
    • Tax Office's governance of its SMSF regulatory role; and
    • Systems, processes and controls the Tax Office uses to register SMSFs, and enforce the lodgement of fund income tax and regulatory returns.


    Download 2006-07 Audit Report No. 52
    Audit brochure

  • Interim Phase of the Audit of Financial Statements of General Government Sector Agencies for the Year Ending 30 June 2007

    Tabled Date:
    Wednesday 27th June 2007
    Report Number:
    51
    Portfolio:
    Across Agencies
    Department:

    This report presents the results of the interim phase of the 2006–07 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent 95 per cent of total GGS revenues and expenses.


    Download 2006-07 Audit Report No. 51
    Audit brochure

  • 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