Our staff add value to public sector effectiveness and the independent assurance of public sector administration and accountability, applying our professional and technical leadership to have a real impact on real issues.
The objective of this audit is to examine the effectiveness of the Attorney-General’s Department’s implementation of the recommendations from Auditor-General Report No.27 of 2017–18, Management of the Australian Government’s Register of Lobbyists.
The objective of this audit is to assess the effectiveness of the Department of Agriculture, Water and the Environment’s administration of referrals, assessments and approvals of controlled actions under the Environment Protection and Biodiversity Conservation Act 1999.
The objective of this audit is to examine the effectiveness of the Australian Electoral Commission’s (AEC's) management of financial disclosures required under Part XX of the Commonwealth Electoral Act 1918, including the extent to which the AEC is achieving accurate and complete financial disclosures.
This audit would examine the effectiveness of the Australian Taxation Office’s (ATO’s) activities in addressing superannuation guarantee non-compliance, including the extent to which the ATO has implemented the Australian National Audit Office’s recommendations in Auditor-General Report No. 39 of 2014–15, Promoting Compliance with Superannuation Guarantee Obligations, and the Senate Economics References Committee inquiry report Superbad—Wage theft and non-compliance of the Superannuation Guarantee, tabled in May 2017.
The Senate Committee’s report concluded that inadequacies exist in the ATO’s approach to identifying and addressing superannuation guarantee noncompliance. In December 2017, the Australian Government announced that it would provide the ATO with $20.9 million over four years from 2017–18 to establish a Superannuation Guarantee Taskforce to address non-compliance and safeguard employees’ superannuation guarantee entitlements. The taskforce aims to improve the ATO’s capacity to proactively monitor and take action to improve employer compliance with superannuation guarantee obligations.
This audit would examine the effectiveness of the Australian Taxation Office’s (ATO’s) and the Department of Home Affairs’ compliance with model litigant obligations (MLOs), and the effectiveness of the assistance provided to Commonwealth entities by the Attorney-General’s Department (AGD) in maintaining compliance with the MLOs.
Pursuant to the Legal Services Directions 2017, issued by the Attorney-General under the Judiciary Act 1903, Commonwealth entities have an obligation to act honestly and fairly in handling claims and litigation. Entities must reduce costs and delays in the handling of litigation and must not commence legal proceedings unless satisfied that litigation is the most suitable method of dispute resolution.
The Office of Legal Services Coordination within AGD is responsible for assisting Commonwealth entities in complying with the MLOs.
This audit would examine whether the Civil Aviation Safety Authority administers its legislative and regulatory responsibilities in an efficient and effective manner, consistent with the Australian Government’s Regulator Performance Framework and with other relevant standards and better practice principles.
This audit would examine the effectiveness of the Australian Taxation Office’s (ATO’s) arrangements to deter, detect and deal with aggressive tax planning.
Tax planning or tax-effective investing involves taxpayers operating within the taxation law to arrange their financial affairs to keep their tax to a minimum. However, some taxpayers plan their tax affairs outside of the taxation law. This behaviour is referred to as aggressive tax planning and the ATO aims to deter, detect and deal with these taxpayers. One element of the ATO’s activities to address aggressive tax planning is the Domestic Promoter Initiative, which targets Australia-based promoters of tax schemes.
This audit would assess the effectiveness of the establishment and administration of the Australian Federal Police’s (AFP’s) framework to ensure the lawful exercise of powers. Proposed audit criteria align with those of Auditor-General Report No. 39 of 2016–17, The Australian Border Force’s Use of Statutory Powers:
Is there an effective accountability and reporting framework for the AFP’s lawful exercise of powers?
Do AFP officers have adequate knowledge of their powers and how to use them?
In 2017, the AFP was investigated by the Commonwealth Ombudsman following a breach of legislation by AFP staff (relating to access to a journalist’s telecommunications data without a warrant). The investigation found contributing factors included insufficient awareness of warrant requirements and heavy reliance on manual checks and corporate knowledge (no strong system controls).