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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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  • Management of Trust Monies in CAC Act Entities

    Tabled Date:
    Tuesday 31st May 2005
    Report Number:
    46
    Portfolio:
    Across Agencies
    Department:
    Across agency

    Following on from the 2002 audit, the ANAO decided to conduct an audit of trust monies in entities operating under the Commonwealth Authorities and Companies Act 1997 (CAC Act). The objectives of the current audit were to: · assess whether the selected entities were managing trust monies in accordance with legal and administrative requirements and better practice principles; · identify better practice in the management of trust monies; and · as necessary, recommend improvements in the controls and practices relating to the management of trust monies.


    Download 2004-05 Audit Report No. 46
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  • Management of Selected Defence System Program Offices

    Tabled Date:
    Friday 27th May 2005
    Report Number:
    45
    Portfolio:
    Defence
    Department:
    Department of Defence

    The audit focuses on DMO's equipment acquisition and support, at the system program management level. The objective of the audit was to assess the adequacy of Defence's capital equipment project definition, approval, acquisition and logistics support management. The SPOs subject to audit are:Aerospace Systems Division's Tactical Fighter Systems Program Office (TFSPO), which is responsible for acquisition and logistics support management of the Air Force's F/A-18 and Hawk 127 fleets and associated equipment. TFSPO is located at Williamtown, NSW; Land Systems Division's Track Manoeuvre Systems Program Office (TMSPO), which is responsible for the acquisition and logistics support management of Army's Leopard Tanks and M113 Armed Personnel Carrier fleets. TMSPO is located in Melbourne;Electronic and Weapon Systems Division's Over-the-Horizon Radar Systems Program Office (OTHRSPO), which is responsible for acquisition and logistics support management of the Jindalee Operational Radar Network (JORN) and Jindalee OTHR systems. OTHRSPO is located within the Defence Science and Technology Organisation (DSTO) precinct at Edinburgh, South Australia; and Maritime Systems Division's Fast Frigate Guided System Program Office (FFGSPO), which is responsible for the support and upgrade of the Navy's FFG fleet. FFGSPO is located at Garden Island, Sydney.In view of the significant role that DMO's SPOs play in managing major capital equipment acquisition projects, the audit includes a case study of the $1.448 billion Fast Frigate Guided (FFG) Upgrade Project. A high level of audit assurance is not able to be provided on the FFG Upgrade Project given deficiencies in the FFGSPO information management systems and deficiencies in the level of design and development disclosure provided to SPO personnel by the FFG Upgrade Prime Contractor. The ANAO was unable to access appropriate audit evidence on the financial expenditure associated with the FFG Upgrade Project, and the Project's approved Equipment Acquisition Strategy.


    Download 2004-05 Audit Report No. 45
    Audit brochure

  • Defence's Management of Long-term Property Leases

    Tabled Date:
    Wednesday 25th May 2005
    Report Number:
    44
    Portfolio:
    Defence
    Department:
    Across Agencies

    The objective of the audit was to examine Defence's management of leases that have resulted from property sale and leaseback transactions. Leases subject to review were for a period of ten or more years and included the following six properties: the Defence Plazas in Sydney and Melbourne; the Hydrographic Office Wollongong; DNSDC Moorebank; Campbell Park Offices in Canberra; and ADC Weston Creek in Canberra. The audit examined the process for identifying the properties for sale and leaseback and the sale approval process. The audit sought to determine the basis on which the properties were proposed for sale and leaseback and the financial impact for the Government. The audit also reviewed the lease terms and conditions to determine whether they protect the Government's interests, and examined Defence's management of commitments arising from the leases.


    Download 2004-05 Audit Report No. 44
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  • Veterans' Home Care

    Tabled Date:
    Tuesday 17th May 2005
    Report Number:
    43
    Portfolio:
    Defence
    Department:
    Department of Veterans' Affairs

    The objective of the audit was to form an opinion about DVA's management of the current and future demand for VHC services. To form an opinion, the Australian National Audit Office (ANAO) examined whether DVA:effectively planned the distribution of VHC resources; distributed VHC resources according to its planning; and monitored and evaluated how effectively it managed the demand for VHC services. To form an opinion against the audit objective, the ANAO interviewed DVA personnel, examined DVA documents, interviewed personnel at a selection of Agencies, Service Providers and stakeholders, and reviewed relevant literature.


    Download 2004-05 Audit Report No. 43
    Audit brochure

  • Commonwealth Debt Management Follow-up Audit

    Tabled Date:
    Tuesday 19th April 2005
    Report Number:
    42
    Portfolio:
    Treasury
    Department:
    Australian Office of Financial Management

    The objective of this audit was to assess the extent to which the recommendations and major findings of the ANAO's 1999 audit of Commonwealth Debt Management have been addressed, and the impact of any changes.


    Download 2004-05 Audit Report No. 42
    Audit brochure

  • Administration of Security Incidents, including the Conduct of Security Investigations

    Tabled Date:
    Friday 15th April 2005
    Report Number:
    41
    Portfolio:
    Across Agencies
    Department:
    Across Agency

    The objective of the audit was to evaluate the policies and practices of selected organisations to determine whether they had established sound arrangements for, and maintained effective control over, the administration of security incidents and investigations.


    Download 2004-05 Audit Report No. 41
    Audit brochure

  • The Edge Project

    Tabled Date:
    Thursday 14th April 2005
    Report Number:
    40
    Portfolio:
    Across Agencies
    Department:
    Department of Family and Community Services Centrelink

    The objectives of the audit were to determine whether FaCS and Centrelink had: a valid Business Case for the Edge project, as revised from time to time, including estimated costs, actual costs, and expected benefits; effective governance of the project, including reviews at critical points in the project and subsequent decisions to continue or, in the final analysis, to discontinue; an appropriate contract with SoftLaw, which was adequately managed; delivered appropriate advice on progress, project viability, and acceptable solutions to technical issues to Executive of FaCS and Centrelink during the project; and valid reasons for discontinuing the project. The ANAO began this audit in March 2004, four months after the Edge project was terminated, following the Auditor-General's agreement to a suggestion by the Joint Committee of Public Accounts and Audit that the project was a suitable subject for audit.


    Download 2004-05 Audit Report No. 40
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  • The Australian Taxation Office's Administration of the Superannuation Contributions Surcharge

    Tabled Date:
    Wednesday 13th April 2005
    Report Number:
    39
    Portfolio:
    Treasury
    Department:
    Australian Taxation Office

    The objective of the audit was to assess the ATO's administration of the Surcharge. Specifically, the audit sought to: report on the environment into which the Surcharge was introduced, including the legislative intent behind the Surcharge, and the current Surcharge environment; examine and report on aspects of Surcharge governance; assess the systems, processes and controls the ATO uses to: match Member Contributions Statements (MCS) data with income tax return data using Tax File Numbers (TFNs); process Surcharge information; and issue Surcharge liability assessments. assess the mechanisms the ATO uses to assess, classify, manage and rectify existing Surcharge exceptions, and prevent future exceptions from occurring; and examine the mechanisms and strategies the ATO uses to provide assurance that members and holders of contributions are complying with their Surcharge obligations.


    Download 2004-05 Audit Report No. 39
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  • Payment of Goods and Services Tax to the States and Territories

    Tabled Date:
    Thursday 10th March 2005
    Report Number:
    38
    Portfolio:
    Across Agencies
    Department:
    Across Agency
    In view of the large amount of public money being paid to the states in GST revenue, the objective of the audit was to assess the adequacy and effectiveness of processes and procedures used by Treasury in making payments of GST revenues and associated amounts to the States.


    Download 2004-05 Audit Report No. 38
    Audit brochure

  • Management of Business Support Service Contracts

    Tabled Date:
    Thursday 10th March 2005
    Report Number:
    37
    Portfolio:
    Across Agencies
    Department:
    Across Agency

    The objectives of this audit were to examine the management of business support service contracts in selected agencies to: assess the effectiveness of business support service contract management in the transition, ongoing management and monitoring and succession planning stages of the contract management lifecycle; and identify examples of better practice and opportunities for improvement for individual agencies and Australian Government agencies more broadly.


    Download 2004-05 Audit Report No. 37
    Audit brochure