Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
This page lists completed performance audit reports. View all performance audits in-progress.
The audit objective was to assess entities’ progress in implementing the corporate planning requirement under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.
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The audit objective was to examine entity compliance with regulatory requirements for the establishment and ongoing management of special appropriations.
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The audit objective was to assess the effectiveness of the Department of Industry, Innovation and Science in administering the low emission technologies for fossil fuels (LETFF) program.
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The audit objective was to assess the effectiveness of the design process and monitoring arrangements for the National Innovation and Science Agenda by the relevant entities.
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The objective of the audit was to assess whether selected regulatory agencies have cost recovery procedures and practices which comply with the Government's guidelines. To address this objective, the audit assessed the management of cost recovery against the following criteria:
- regulatory agencies have clear and consistent cost recovery procedures to identify their activities and costs, and set fees and levies;
- regulatory agencies have effectively implemented their cost recovery procedures;
- regulatory agencies regularly monitor and review their cost recovery activities; and
- regulatory agencies regularly report on their cost recovery.
The current audit has focussed on Stage 2 of the Scheme. Its objective was to assess whether ACIS is being administered effectively by DIISR and, as relevant, by Customs. In particular, the audit examined the department's arrangements for:
- assessing the eligibility of participants to receive duty credits;
- calculating duty credits accurately and adhering to the funding limits for the Scheme;
- checking the integrity of participants' claims, which are self-assessed;
- accounting for the duty credits transferred to and used at Customs; and
- measuring and reporting on the performance of ACIS.
The audit also followed up on whether the ANAO's previous recommendations have been addressed.
The objective of this audit is to examine DIAC's implementation of the nine recommendations made in the earlier audit. The audit has also taken into account changed circumstances since the original audit. These include a heightened security environment after 11 September 2001 and the results of other relevant ANAO performance audit and financial statement work. The audit also examined ETA decision-making processes to gain assurance about its robustness in a changing risk environment. This issue came to attention in recent audits of visa management processes.