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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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  • Selected Commonwealth Property Sales

    Tabled Date:
    Wednesday 11th December 1996
    Report Number:
    20
    Portfolio:
    Across Agencies
    Department:
    Department of Administrative Services Department of Defence Department of Veterans' Affairs

    The focus of the audit was to examine recent selected property sales within the portfolios owning the majority of Commonwealth property, ie. those of Defence, Administrative Services and Veterans' Affairs. The approach taken in the audit was to select property sales from each of the three agencies and review the files and transactions related to those sales. The sales were evaluated against criteria which included establishment of sales timetables, sales methods, and completion processes such as the criteria for the selection of tenders and accountability. The objectives of the audit were to assess departments' management of the sale process associated with selected property sales with regard to: · the extent to which the individual property sale objectives were achieved; · how departments managed the sales to ensure that the Commonwealth received fair value; · whether the departments' sale arrangements adequately protected the Commonwealth's interests, including minimising ongoing Commonwealth risk; and · identifying principles of better practice employed by agencies in connection with these sales.


    Download 1996-97 Audit Report No. 20
    Audit brochure

  • Results of the 1995-96 Financial Statements Audits of Commonwealth Entities

    Tabled Date:
    Tuesday 10th December 1996
    Report Number:
    19
    Portfolio:
    Across Agencies
    Department:
    Audit Activity Report

    This report, which informs the Parliament on the audits of financial statements of Commonwealth entities for 1995-96, aligns with the Government's policy for timely public reporting of financial information. It provides a summary of the opinions formed on those organisations' financial statements and the matters and recommendations raised. Matters reported relate primarily to issues on internal control structures and information technology.


    Download 1996-97 Audit Report No. 19
    Audit brochure

  • Maralinga Rehabilitation ProjectTendering and Commercial Arrangements

    Tabled Date:
    Monday 9th December 1996
    Report Number:
    18
    Portfolio:
    Industry, Tourism and Resources
    Department:
    Department of Primary Industries and Energy

    The objective of the audit was to determine whether the Commonwealth's interests were adequately protected in terms of both the contractor selection process that led to Australian Construction Services being awarded the contract for the overall management of the project and the actual commercial arrangements between the Department of Primary Industries and Energy and ACS. As part of the audit, criteria were developed which considered whether the Commonwealth procurement guidelines were adhered to, as well as whether the commercial arrangements clearly detailed the goods and services to be provided, their cost and timing of delivery.


    Download 1996-97 Audit Report No. 18
    Audit brochure

  • Workforce Planning in the Australian Defence Force

    Tabled Date:
    Wednesday 27th November 1996
    Report Number:
    17
    Portfolio:
    Defence
    Department:
    Department of Defence

    The objective of the audit was to assess the workforce planning systems used by the Australian Defence Force with a view to identifying better practice and making recommendations where appropriate to promote overall effectiveness of planning systems. The main issues were the management of the workforce planning function and determination of workforce requirements. The audit concentrated on the full-time military workforce, but also included the issue of the flexibility for military units to employ reserves or civilians where appropriate.


    Download 1996-97 Audit Report No. 17
    Audit brochure

  • Payment of Accounts

    Tabled Date:
    Monday 25th November 1996
    Report Number:
    16
    Portfolio:
    Across Agencies
    Department:
    Across Agency

    The main objectives of the audit were to assess the management and administration of the payment of accounts function in the Commonwealth and to identify, develop and report better practice to promote overall improvements in public administration.


    Download 1996-97 Audit Report No. 16
    Audit brochure

  • Management of Food Provisioning in the Australian Defence Force

    Tabled Date:
    Monday 25th November 1996
    Report Number:
    15
    Portfolio:
    Across Agencies
    Department:
    Across Agency

    The objective of the audit was to assess the efficiency and effectiveness of administrative arrangements for the provision of food to the Australian Defence Force and identify possible areas for improvement. The audit criteria addressed the adequacy of policy guidance, planning, performance information and risk management in all areas of ADF food provisioning.


    Download 1996-97 Audit Report No. 15
    Audit brochure

  • Evaluation Process for the Shared Systems Suite

    Tabled Date:
    Thursday 21st November 1996
    Report Number:
    14
    Portfolio:
    Communications, Information Technology and the Arts
    Department:
    Office of Government Information Technology

    Following an initial selection through a process of inviting expressions of interest, OGIT issued a restricted Request for Proposal for Human Resource Management Systems and Financial Management Information Systems. OGIT sought the services of the ANAO to provide an opinion on the probity of the methodology and procedures applied in the process of evaluation of tenders for acceptance to the Shared Systems Suite. The ANAO also agreed to review the formal procedures developed by OGIT and to test their operation to enable the ANAO to form an opinion, with a reasonable degree of assurance, on whether the evaluation process accords with the Commonwealth Purchasing Guidelines for open and effective competition and consideration for the development of Australian and New Zealand industry.


    Download 1996-97 Audit Report No. 14
    Audit brochure

  • Tax Debt Collection

    Tabled Date:
    Monday 18th November 1996
    Report Number:
    13
    Portfolio:
    Treasury
    Department:
    Australian Taxation Office

    The purpose of the audit was to examine how efficiently and effectively the ATO managed its collection of outstanding tax debt. A framework for analysing the ATO's approach to collecting outstanding debt was established by the ANAO. This framework reflected five key criteria in the collection process as they apply to managing outstanding debt, namely: initiatives to promote timely payment; identification of outstanding debt; setting priorities for collecting outstanding debt; management of collection practices; and collection results.


    Download 1996-97 Audit Report No. 13
    Audit brochure

  • Data Matching

    Tabled Date:
    Thursday 17th October 1996
    Report Number:
    12
    Portfolio:
    Finance
    Department:
    Department of Social Security

    This is a follow-up audit to Audit Report No.7, 1993-94 titled Department of Social Security: Data-matching. It reports upon the effectiveness of the DSS actions in response to the recommendations of the original 1993-94 audit. In noting the considerable progress made by the Department against the original audit recommendations, the ANAO considers that several recommendations have yet to be fully addressed. These are covered in this report and include reducing the variability in review results across offices, enhancing the TFN registration process, and validating savings assumptions.


    Download 1996-97 Audit Report No. 12
    Audit brochure

  • Export Market Development Grants Scheme

    Tabled Date:
    Thursday 17th October 1996
    Report Number:
    11
    Portfolio:
    Trade
    Department:
    Australian Trade Commission

    Grants Scheme in Audit Report No.33 of 1993-94. The major recommendations in that report related to: improved quality of claims and control measures; optimisation of management planning and control; rationalisation of the strategic planning structure; improved responsiveness of the scheme; and improved accountability to Parliament. The objective of this follow-up audit was to form an opinion on Austrade's progress with implementing the recommendations of Audit Report No.33 of 1993-94.


    Download 1996-97 Audit Report No. 11
    Audit brochure