Audit Reports
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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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Employee Entitlements Support Schemes
- Tabled Date:
- Tuesday 10th December 2002
- Report Number:
- 20
- Portfolio:
- Employment and Workplace Relations
- Department:
- Department of Employment and Workplace Relations
The audit reviewed whether DEWR is efficiently and effectively managing the provision of entitlements to eligible former employees under the Employee Entitlements Support Scheme (EESS) and its replacement, the General Employee Entitlements and Redundancy Scheme (GEERS). The audit sought to determine whether DEWR had a mechanism to ensure that claims were properly assessed, taking into account the prevailing risks, whether performance information was adequate, whether relationships with claimants and insolvency practitioners were managed appropriately and whether a cost-effective recovery strategy was in place.
Download 2002-03 Audit Report No. 20
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The Australian Taxation Office's Management of its Relationship with Tax Practitioners
- Tabled Date:
- Monday 2nd December 2002
- Report Number:
- 19
- Portfolio:
- Treasury
- Department:
- Australian Taxation Office
The audit examined the ATO's management of its relationship with tax practitioners (tax agents and the wider group of professionals working on taxation matters for clients). However, our main focus was the ATO's management of its relationship with tax agents because they are the core element of the tax practitioner grouping and their role is fundamental to the effective operation of the tax system. The objective of the audit was to assess how well the ATO manages its relationship with tax practitioners, focussing on selected ATO relationships with tax practitioners, in particular its regulatory relationship with tax agents, its service support relationship with tax agents and its relationship with tax agents and members of the wider tax practitioner group in the professional bodies as key stakeholders in tax administration.
Download 2002-03 Audit Report No. 19
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Management of Trust Monies
- Tabled Date:
- Wednesday 27th November 2002
- Report Number:
- 18
- Portfolio:
- Across Agencies
- Department:
- Across agency
The audit reviewed the management of trust monies in 5 Commonwealth organisations. The objectives of the audit were to: assess whether selected Commonwealth organisations were managing trust monies in accordance with legal and administrative requirements and better practice principles; identify better practices in the management of trust monies; and recommend improvements in the controls and practices relating to the management of trust monies.
Download 2002-03 Audit Report No. 18
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Age Pension Entitlements
- Tabled Date:
- Tuesday 5th November 2002
- Report Number:
- 17
- Portfolio:
- Families, Community Services and Indigenous Affairs
- Department:
- Department of Family and Community Services
Centrelink
The objective of the audit was to assess whether the controls employed by the Department of Family and Community Services (FACS) and Centrelink to ensure the correctness of payments made under the Age Pension program were effective and efficient. The ANAO focused on: business arrangements between FACS and Centrelink and the Business Assurance Framework; whether the source of error was correctly attributed in customer records assessed by FACS and Centrelink as containing an error in the 2000-01 Age Pension Random Sample Survey: the correctness of Centrelink's processing of reassessments, including Pensioner Entitlements Reviews, Customer Initiated Reassessments and automated reassessments: and progress in implementing the recommendations of previous ANAO audits concerning the preventive quality controls that underpin correct payments.
Download 2002-03 Audit Report No. 17
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The Administration of Grants (Post-Approval) in Small to Medium Organisations
- Tabled Date:
- Monday 4th November 2002
- Report Number:
- 16
- Portfolio:
- Across Agencies
- Department:
- Across Agency
A Business Support Process audit of the administration of grants in small to medium organisations was undertaken across six Commonwealth organisations to assess whether agencies had implemented appropriate risk management strategies for grant programs; evaluate whether grants had been administered in accordance with the appropriate legislation, Commonwealth guidance, and other accepted internal controls; and to recommend improvements in the controls and practices relating to grants administration.
Download 2002-03 Audit Report No. 16
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The Aboriginal and Torres Strait Islander Health Program Follow up Audit
- Tabled Date:
- Tuesday 29th October 2002
- Report Number:
- 15
- Portfolio:
- Health and Ageing
- Department:
- Department of Health and Ageing
Aboriginal and Torres Strait Islander Commission
The audit reviewed the extent to which the Department of Health and Ageing (Health) had implemented the recommendations of Audit Report No. 13 of 1998-1999, Aboriginal and Torres Strait Islander Health Program, taking account of any changed circumstances or new administrative issues identified as impacting the implementation of these recommendations.
Download 2002-03 Audit Report No. 15
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Health Group IT Outsourcing Tender Process
- Tabled Date:
- Tuesday 29th October 2002
- Report Number:
- 14
- Portfolio:
- Finance
- Department:
- Department of Finance and Administration
Pursuant to a request from the Senate Finance and Public Administration References Committee and the Auditor - General's response to the Committee, the objective of this performance audit was to examine and report on the selection of the preferred tenderer in the Health Group IT outsourcing process. In particular, the audit examined the circumstances surrounding OASITO's administration of the: - disclosure to a tenderer of information provided by other tenderers; - subsequent acceptance of a late re-pricing offer from a tenderer: and - advice to the decision- maker leading to the selection of the preferred tenderer. The audit focused particularly on assessing the administrative processes undertaken in the selection of the preferred tenderer for the Health Group. Audit emphasis was placed on the management of the probity aspects of the tender process, particularly in regard to events that occurred between June 1999, when the tenderers provided their penultimate pricing, and the selection of the preferred tenderer in September 1999.
Download 2002-03 Audit Report No. 14
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Benchmarking the Internal Audit Function Follow-on Report
- Tabled Date:
- Wednesday 23rd October 2002
- Report Number:
- 13
- Portfolio:
- Across Agencies
- Department:
- Across Agency
This benchmarking study was a follow on from ANAO Report No. 14 of 2000-01, Benchmarking the Internal Audit Function, which was published in October 2000. The objective of the study was to obtain and report qualitative and quantitative data on aspects of the internal audit function and compare the public sector internal audit results with equivalent international data to identify better practices and highlight areas for improvement.
Download 2002-03 Audit Report No. 13
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Management of the Innovation Investment Fund Program
- Tabled Date:
- Monday 21st October 2002
- Report Number:
- 12
- Portfolio:
- Industry, Tourism and Resources
- Department:
- Department of Industry Tourism and Resources
Industry Research and Development Board
The IIF program is designed to redress the low level of provision in Australia of high risk venture capital for small new technology - based companies commercialising research and development. The objective of the audit was to determine whether the IIF program was being effectively managed by the Industry Research and Development (IR&D) Board and the Department of Industry, Tourism and Resources to achieve the program objectives. The audit focused on corporate governance arrangements for program administration, the selection process to award licences, the safeguards to protect the Commonwealth's financial interests, management of licence agreements, and program performance management. The audit also examined program results to date from available data.
Download 2002-03 Audit Report No. 12
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Medicare Customer Service Delivery
- Tabled Date:
- Thursday 3rd October 2002
- Report Number:
- 11
- Portfolio:
- Health and Ageing
- Department:
- Health Insurance Commission
The audit reviewed the effectiveness of HIC's approach to customer service delivery to the Australian public as customers of Medicare. The primary issues examined were whether: . HIC manages its customer service delivery performance effectively; . HIC's approach to people management adequately supports customer service delivery; . HIC obtains adequate information from customers on their needs, expectations, and perceptions of HIC's service delivery; and . HIC provides adequate information to customers on its services and on the service standards that customers should expect.
Download 2002-03 Audit Report No. 11
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