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 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 assess the effectiveness of the Attorney-General’s Department in promoting the revised Protective Security Policy Framework (PSPF) and the extent to which selected entities are meeting its core requirements.
The Attorney-General has overall policy responsibility for Australian Government protective security arrangements, while accountable authorities are responsible for protective security arrangements within their own organisations. The PSPF assists entities to protect their people, information and assets at home and overseas by providing policy, guidance and better practice advice for governance, personnel, physical and information security.
In 2015, the Independent Review of Whole-of-Government Internal Regulation (the Belcher review) identified the PSPF as an opportunity for reform and red tape reduction. The review recommended a shift from the existing compliance framework underpinned by risk management principles, to a principles-based approach. The new PSPF policy aims to reduce the administrative burden of compliance and to support entities to better engage with risks relevant to their functions. Entities are required to review their policies, procedures and templates and consider whether any changes are necessary to implement core requirements.
This audit would assess the management of interests, information, gifts, regulatory activities, internal controls and credit cards at the Australian Competition and Consumer Commission, the Australian Prudential Regulation Authority and the Australian Securities and Investments Commission, including direction and oversight by accountable authorities.
This audit would examine the effectiveness of the Australian Fisheries Management Authority’s management of Commonwealth fisheries.
The Australian Fishing Zone is the world’s third largest and extends up to 200 nautical miles offshore. From 2018–19 to 2022–23, the value of Australia’s fisheries and aquaculture production is projected to rise by four per cent in real terms to reach $3.1 billion. Australia’s commercial fishing and aquaculture industry employs around 11,600 people.
The Australian Fisheries Management Authority is the Australian Government agency responsible for the efficient and sustainable management of Commonwealth fish resources on behalf of the Australian community. An audit would follow up Auditor-General Report No. 20 of 2012–13, Administration of the Domestic Fishing Compliance Program, and would include the authority’s assessment of compliance risk and implementation of its performance framework.
This audit would assess the effectiveness of the National Disability Insurance Scheme (NDIS) Quality and Safeguards Commission’s regulatory functions.
The commission was established in 2018 and is responsible for implementing the NDIS Quality and Safeguarding Framework. The framework is designed to provide a nationally consistent approach to help empower and support NDIS participants to exercise choice and control, while ensuring appropriate safeguards are in place and establishing expectations for providers and their staff to deliver high-quality support. From July 2019, the commission has been responsible for NDIS provider registration, complaints, serious incident notification, oversight of restrictive practices, and investigation and enforcement.
This audit would assess the effectiveness of the Australian Skills Quality Authority’s (ASQA’s) operations. ASQA is the national regulator for the vocational education and training sector in all states and territories except Western Australia and Victoria, where its remit is limited to courses taught nationally from registered training organisations in these jurisdictions. In 2019–20, ASQA had a budget of $55 million.
Recent reviews of ASQA have identified scope for the authority to improve its use of regulatory powers. The audit would assess how effectively ASQA manages its functions and operations to achieve its aim of ensuring that the sector’s quality is maintained through effective regulation.
This follow-on audit would examine the effectiveness of the Great Barrier Reef Marine Park Authority’s (GBRMPA’s) regulation of permits and approvals within the Great Barrier Reef Marine Park, including the implementation of recommendations of Auditor-General Report No. 3 2015–16Regulation of Great Barrier Reef Marine Park Permits and Approvals.
The 2015–16 audit noted that ‘identified shortcomings in GBRMPA’s regulatory processes, and more particularly, its regulatory practices, have undermined the effectiveness of the permitting system as a means of managing risks to the Marine Park.’ GBRMPA agreed to the report’s five recommendations ‘to strengthen the: processing of permit applications; rigour of the permit application assessment and decision-making processes; effectiveness of permit conditions; effectiveness of permit compliance monitoring; and response to instances of non-compliance.’
This audit would assess the effectiveness of the Australian Taxation Office’s (ATO’s) activities in addressing superannuation guarantee noncompliance, including the extent to which the ATO has implemented the recommendations made by the ANAO in Auditor-General Report No. 39 2014–15Promoting 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.
In December 2017, the Australian Government announced that it will provide the ATO with $20.9 million over four years from 2017–18 to establish a Superannuation Guarantee Compliance Taskforce to address noncompliance 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 assess the effectiveness of the administration of the research and development (R&D) tax incentive by the Department of Industry, Science, Energy and Resources and the Australian Taxation Office, focusing on the adequacy of the program’s assurance framework to support the tax benefits provided. The R&D tax incentive replaced the R&D tax concession from 1 July 2011 and aims to boost competitiveness and productivity across the Australian economy by encouraging industry to conduct R&D that might not otherwise be undertaken.
The Australian Transaction Reports and Analysis Centre (AUSTRAC) is Australia’s financial intelligence agency with regulatory responsibility for preventing and detecting money laundering and terrorism financing. The Anti-Money Laundering and Counter-Terrorism Financing Amendment Act 2017 (AML/CTF Amendment Act) expanded AUSTRAC’s regulatory responsibilities to include digital currency exchange (DCE) providers. This audit would assess the effectiveness of AUSTRAC’s regulation of DCE providers.
Digital currencies — including cryptocurrencies such as bitcoin — are at risk of being used for criminal purposes due to the anonymity and lack of transparency of currency exchanges. The objective of the AML/CTF Amendment Act is to reduce the money laundering and terrorism financing risks attached to the expanding DCE sector.
The audit would examine the way in which AUSTRAC communicates the new registration and reporting requirements to DCE providers; administers a Digital Currency Exchange Register; assesses and addresses risks to registration and reporting compliance; and uses reported information. The audit would also determine whether AUSTRAC has developed an evaluation framework to assess the effectiveness of the regulatory regime in achieving the policy objective of preventing and detecting crime.
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 assess the Australian Taxation Office’s (ATO’s) administration of income tax for individual taxpayers. It would include strategies and activities to manage compliance risks, encourage voluntary compliance, select cases, and undertake compliance and enforcement activities.
Of $426 billion in total net tax collections in 2018–19, the ATO collected $223 billion in income tax for all individuals. The ATO also estimated a tax gap for individuals (not in business) in 2015–16 of 6.4 per cent (or $8.4 billion of $131.3 billion collected). The main drivers of this gap are incorrect claims for work expenses and rental property expenses, and undeclared cash wages.
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.
The audit would follow a similar approach to Auditor-General Report No. 39 2016–17, The Australian Border Force’s Use of Statutory Powers, and consider whether there is an effective accountability and reporting framework for the lawful exercise of powers, as well as whether 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.
This audit would assess the effectiveness of the Department of the Prime Minister and Cabinet’s strategies to implement and monitor the Australian Government Public Data Policy Statement, as well as selected entities’ compliance with data-sharing requirements.
Published in December 2015, the policy statement acknowledges government data as a significant national resource with economic and strategic value. The statement commits government entities to make data ‘open by default’ and sets out basic principles for sharing and publishing data. Since its release, a number of initiatives have been implemented, including:
data.gov.au — an Australian Government initiative to support the discovery and publishing of public sector information for public access, better reuse across the whole of government, and openness, transparency and economic development in the Australian community; and
Office of the National Data Commissioner — responsible for streamlining how public sector data is used and shared to promote greater use of the data, drive innovation and economic benefits from greater use, and build trust with the Australian community around government’s use of Data Integration Partnership for Australia — a three-year, $130.8 million investment to maximise the use and value of the government’s data assets, starting 1 July 2017.
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.
The objective of this audit was 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 was 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 was to examine the extent to which Australian Government entities have implemented the Digital Continuity 2020 policy, and how effectively the National Archives of Australia is monitoring, assisting, and encouraging entities to meet the specified targets of the policy.
The objective of this audit was to assess whether selected regulatory entities effectively apply the cost recovery principles of the Australian Government’s cost recovery framework. The selected regulatory entities were the Department of Agriculture and Water Resources, the Australian Maritime Safety Authority, and the Department of Health (Therapeutic Goods Administration).
The objective of this audit was to assess the extent to which the Department of Agriculture and Water Resources (Agriculture) has addressed the recommendations from ANAO Audit Report No. 46 of 2011–12, Administration of the Northern Australia Quarantine Strategy (NAQS).
The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO) and Treasury’s management of compliance with foreign investment obligations for residential real estate.
The objective of the audit was to assess the effectiveness of the Australian Pesticides and Veterinary Medicines Authority’s (APVMA’s) implementation of reforms to agvet regulation and the extent to which the authority has achieved operational efficiencies and reduced the cost burden on regulated entities.
The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s (DIBP) management of compliance with visa conditions. To form a conclusion against this objective, the ANAO assessed whether DIBP:
effectively manages risk and intelligence related to visa holders’ non-compliance with their visa conditions;
promotes voluntary compliance through targeted campaigns and services that are appropriate and accessible to the community;
conducts onshore compliance activities that are effective and appropriately targeted; and
has effective administrative arrangements to support visa holders’ compliance with their visa conditions.
The audit objective was to assess the effectiveness of the Department of the Environment’s and the Australian Customs and Border Protection Service’s management of compliance with the wildlife trade regulations under Part 13A of the Environment Protection and Biodiversity Conservation Act 1999.