Jump to navigation

Home
menu
Australian National Audit Office (ANAO)
  • Smaller text
  • Larger text
  • Reset text size

Main menu

  • Home
  • Publications
  • Work program
  • Careers
  • About Us

Secondary menu

  • Contact

Publications

Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.

View publications

Reports

  • Performance audit
  • Financial statement audit
  • Major projects report
  • Assurance review
  • Annual report
  • Information reports

Other publications

  • ANAO 2019–20 Corporate Plan
  • Audit insights
  • Better practice guides
  • Opinions newsletter
  • Audit Focus newsletter
  • Speeches

 

  •  

Work program

The ANAO work program outlines potential and in-progress work across financial statement and performance audit.

View the work program

Work program

  • Overview
  • View by portfolio
  • Consolidated financial statements
  • Search
  • Quick view

In-progress

  • Financial statement audit reports
  • Performance audits
  • Major projects report
  • Assurance reviews
  • Information reports

Requests for audit

  • Auditor-General's responses to requests for audit

Careers

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.

View Careers

Business areas

  • The ANAO Graduate Program
  • Assurance Audit Services Group
  • Performance Audit Services Group
  • Systems Assurance and Data Analytics Group
  • Assurance Projects Branch
  • Professional Services and Relationships Group

Working at ANAO

  • Employment conditions
  • Benefits
  • Learning, development & training
  • Living in Canberra
  • APS employee census

Vacancies and applications

  • Contact ANAO careers
  • Current vacancies
  • Frequently asked questions (FAQs)
  • Selection process

About Us

The Australian National Audit Office (ANAO) is a specialist public sector practice providing a range of audit and assurance services to the Parliament and Commonwealth entities.

About Us

About Us

  • The Auditor-General
  • Australian National Audit Office
  • Governance
  • Legislation and standards
  • Relationships
  • The audit process

Publications, seminars, events & briefings

  • ANAO Corporate Plan 2019-20
  • Annual reports
  • Audit insights
  • Other corporate publications
  • Events and seminars
  • Parliamentary briefings

External audits and reviews, and procurement

  • External audits and reviews
  • Annual procurement plan
  • Statement of legal service expenditure
  • Senate Order on Entity Contracts
  • Gifts and benefits register

You are here

  1. Home ›
  2. Publications ›
  3. Performance audit reports

Performance audit reports

Our performance audit work contributes to improved public sector administration and accountability through objective reporting on the performance of Australian Government programs and entities.

Filter by

Year published

  • (-) Remove 1997-98 filter 1997–98
  • 2019–20 17
  • 2018–19 48
  • 2017–18 47
  • 2016–17 57
  • 2015–16 35
  • 2014–15 49
  • 2013–14 51
  • 2012–13 52
  • 2011–12 52
  • 2010–11 54
  • 2009–10 47
  • 2008–09 45
  • 2007–08 44
  • 2006–07 51
  • 2005–06 50
  • 2004–05 57
  • 2003–04 57
  • 2002–03 61
  • 2001–02 64
  • 2000–01 53
  • 1999–2000 49
  • 1998–99 48
  • 1996–97 38
  • 1995–96 30

Sector

  • Treasury 4
  • Communications 3
  • Defence 3
  • Education 3
  • Health 3
  • Science 3
  • Taxation 3
  • Training 3
  • Agriculture 2
  • Arts 2
  • Attorney-General's 2
  • Centrelink 2
  • Immigration 2
  • Prime Minister & Cabinet 2
  • Regional Development 2
  • Social Services 2
  • Transport 2
  • Ageing 1
  • Aviation 1
  • Customs 1
  • Environment 1
  • Finance 1
  • Fisheries 1
  • Foreign Affairs 1
  • Forestry 1
  • Indigenous 1
  • Industry 1
  • Tourism 1
  • Trade 1
  • Veterans' Affairs 1

This page lists completed performance audit reports. View all performance audits in-progress.

48 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 50 of 1997–98)
Published: Thursday 25 June 1998
Published

Restructuring of Meat and Livestock Statutory Organisations

The audit assessed the effectiveness of the governance framework for the management of the transition from the existing red meat industry structures to new structures which increased industry's role in self determination and self regulation and minimised the involvement of Government. Matters considered included the effectiveness of:

  • planning for the implementation of the new arrangements;
  • management of the risks associated with the implementation of the new arrangements;
  • management structures used in the transition arrangements; and
  • accountability arrangements for ongoing Commonwealth involvement.
Expand
Entity 
Across Agency
Sector 
Agriculture
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 49 of 1997–98)
Published: Monday 29 June 1998
Published

Evaluation Processes for the Selection of Hearing Devices

The objectives of the audit were to assist the Department in the timely identification of any deficiencies in the evaluation of responses from suppliers and options for addressing the deficiencies. The objectives were to:

  • test the Department's adherence to Commonwealth Procurement Guidelines for open and effective competition and to legislative and other Government specified requirements; and
  • provide a report to the Parliament, the Government and other interested parties on the probity of the evaluation process.

The scope of the audit was restricted to considering the processes employed by the Department in the selection of hearing devices for use under the voucher scheme.

Expand
Entity 
Department of Health and Family Services
Sector 
Ageing
Health
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 48 of 1997–98)
Published: Monday 22 June 1998
Published

Data Management in the APS

The objective of the audit was to assess the efficiency, effectiveness and accountability of data management by government agencies. The audit focused mainly on data collected by departments and agencies from non-departmental organisations and institutions.

Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 47 of 1997–98)
Published: Tuesday 23 June 1998
Published

Management of Commonwealth Guarantees, Indemnities and Letters of Comfort

The objectives of this audit were to assess, with respect to guarantees, indemnities and letters of comfort:

  • changes in the size and nature of the Commonwealth's reported exposure since 30 June 1995;
  • the extent of improvement in agencies' management and monitoring of the Commonwealth's exposure to these instruments;
  • the approach of agencies to effective risk management and control of Commonwealth exposures to these instruments; and
  • whether current reporting practices provide a sufficiently comprehensive coverage for public accountability purposes, at both the agency and whole of government levels.
Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 46 of 1997–98)
Published: Thursday 28 May 1998
Published

Internal Audit

The objectives of this audit were to:

  • provide assurance to the Parliament on the effectiveness of internal audit operations; and
  • determine whether internal audit generally operates at, or near, recognised better practice.

The criteria used to measure internal audit effectiveness were based on four principles developed as part of the audit. These principles and criteria deal with the level of management support and authority; the use of a risk-focus to address client needs; the appropriate balance of skills and knowledge; and the use made of continuous improvement processes and measurement of performance effectiveness.

Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 45 of 1997–98)
Published: Thursday 28 May 1998
Published

Planning for Rural Health

The objective of the audit was to determine whether the Department of Health and Family Services had managed its coordinating role and implemented its responsibilities under the National Rural Health Strategy efficiently and effectively.

Expand
Entity 
Department of Health and Family Services
Sector 
Health
Indigenous
Social Services
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 44 of 1997–98)
Published: Wednesday 13 May 1998
Published

Australian Diplomatic Communications Network- Project Management

The Australian Diplomatic Communications Network was developed to provide a secure communication and automation capability for domestic offices and overseas posts. The audit focussed on project management of the ADCNET project, and in particular:

  • how effectively the ADCNET project was managed;
  • how effectively project risks were managed; and
  • the extent to which project management processes have established whether ADCNET meets the specifications set by, and the expectations held by, DFAT, as well as any lessons to be learnt for this and other future projects.
Expand
Entity 
Department of Foreign Affairs and Trade
Sector 
Foreign Affairs
Trade
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 43 of 1997–98)
Published: Tuesday 12 May 1998
Published

Life-cycle Costing in the Department of Defence

The objective of the audit was to report on whether Defence applies Life-cycle Costing appropriately in support of decisions throughout the acquisition and management of its capital assets, and to make recommendations for any improvement. Criteria were established against each of the issues considered by the audit, namely LCC policy and coordination, use of LCC in investment decisions, use of LCC to support budgeting, data to support LCC and LCC training and education.

Expand
Entity 
Department of Defence
Sector 
Defence
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 42 of 1997–98)
Published: Monday 11 May 1998
Published

Preliminary Inquiries into the Natural Heritage Trust

In the light of the concerns raised by the Leader of the Opposition and some other Members of Parliament about the allocation of financial assistance approved under the NHT, it was decided to undertake preliminary inquiries. The inquiries focussed on the transparency and rigour of the decision-making process for projects approved for NHT funding.

Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 41 of 1997–98)
Published: Wednesday 15 April 1998
Published

Asset Management

The ANAO first examined asset management in the general government sector in 1995. The outcome of that review was presented in Audit Report No. 27, 1995-96, Asset Management. The primary objectives of the current review were to:

  • ascertain the degree of acceptance of the previous audit recommendations;
  • establish the extent to which organisations were managing their assets in accordance with the asset management principles espoused in the Asset Management Handbook; and
  • examine any central coordination initiatives in asset management.

Meeting these objectives permits the ANAO to express an updated opinion on the state of asset management in the general government sector other than for specialised military equipment.

Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 40 of 1997–98)
Published: Friday 17 April 1998
Published

Purchase of Hospital Services from State Governments

The objectives for the audit were to assess the:

  • economy, administrative effectiveness, and accountability of DVA's management of the purchase of hospital services from State and Territory governments; and
  • strategies adopted by DVA to manage change associated with its purchase of hospital care services from State and Territory governments.

The twin aims were to provide assurance to stakeholders and to identify any area in which improvements could be made to achieve better results.

Expand
Entity 
Department of Veterans' Affairs
Sector 
Defence
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 39 of 1997–98)
Published: Monday 6 April 1998
Published

Management of Selected Functions of the Child Support Agency

The objective of the audit was to assess the performance of the Child Support Agency in the administration of key aspects of the Child Support Scheme. The ANAO previously audited the CSA in 1993-94 and identified scope for improvement in the management and administration of the Child Support Scheme. Particular areas of audit concern included client service, staff training and debt management. The current audit has reviewed the CSA's progress in improving Agency performance since that time. The audit focused initially on the areas identified in the previous audit, but also sought to identify further opportunities for improvement where appropriate.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 38 of 1997–98)
Published: Tuesday 24 March 1998
Published

Sale of Brisbane, Melbourne and Perth Airports

The objectives in auditing the sale were to assess the extent to which the Government's sale objectives were achieved; review the efficiency of the management of the sale process; assess whether the sale arrangements adequately protected the Commonwealth's interests, including minimising ongoing Commonwealth risk; and identify principles of sound administrative practice to facilitate improved arrangements for future trade sales, particularly the later phases of airport sales.

Expand
Entity 
Department of Transport and Regional Development; Office of Asset Sales and IT Outsourcing
Sector 
Aviation
Regional Development
Transport
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 37 of 1997–98)
Published: Friday 20 March 1998
Published

Protection of Confidential Client Data from Unauthorised Disclosure

The purpose of this follow-up audit was to report on action taken by the Department of Social Security and Centrelink in addressing the recommendations of Audit Report No.23 1993-94 Protection of Confidential Client Information from Unauthorised Disclosure. The objectives were to:

  • ascertain the extent to which the recommendations of the original audit have been implemented;
  • identify other changes made in relation to data confidentiality within the Social Security portfolio since 1993;
  • assess the impact of the changes made; and
  • identify any scope for further improvement.
Expand
Entity 
Centrelink; Department of Social Security
Sector 
Centrelink
Social Services
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 36 of 1997–98)
Published: Monday 2 March 1998
Published

Audit Activity Report July to December 1997

This report is the second in a series of reports to be tabled at six-monthly intervals. It summarises the audit and other activities of the ANAO in the period July to December 1997.

Expand
Entity 
Audit Activity Report
Sector 
Prime Minister & Cabinet
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 35 of 1997–98)
Published: Monday 2 March 1998
Published

DEETYA International Services

The objective of the audit was to examine the operations of DEETYA International Services with a view to identifying the administrative issues and difficulties experienced by DEETYA in establishing a commercial entity and its subsequent operation within the framework of the Australian Public Service.

Expand
Entity 
Department of Employment, Education, Training and Youth Affairs
Sector 
Education
Science
Training
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 34 of 1997–98)
Published: Tuesday 24 March 1998
Published

New Submarine Project

The audit reviewed the Defence's $5.05 billion New Submarine Project which commenced in 1982 and involves design and construction of six Collins class submarines and associated supplies and services. The objectives of the audit were to assess project management by the Department's Project Office in the light of accepted better-practice project management techniques. It also aimed to derive lessons learnt and recommendations that could be applied to the Project and to similar Defence projects now and in the future. The audit follows a 1992 audit of the Project by the ANAO and a review by the Joint Committee of Public Accounts in 1995.

Expand
Entity 
Department of Defence
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 33 of 1997–98)
Published: Monday 23 February 1998
Published

Commonwealth Management of the Great Barrier Reef

The objective of this audit was to assess the efficiency and effectiveness of the Commonwealth's management of the Great Barrier Reef as implemented by the Authority. This audit was undertaken because of the environmental significance of the Great Barrier Reef Region; its growing economic importance; recent changes to the Authority's budget arrangements; and because the Authority had not been subject to a performance audit since its establishment approximately 20 years ago.

Expand
Entity 
Great Barrier Reef Marine Park Authority
Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 32 of 1997–98)
Published: Tuesday 17 February 1998
Published

Management of Boat People

The objective of the audit was to assess the economy, efficiency and administrative effectiveness, including accountability, of the management of boat people by the Department and the providers of major related services to DIMA such as: the Coastwatch Service within the Australian Customs Service and the Australian Protective Service within the Attorney-General's portfolio. The audit examined key issues in the management of boat people largely from a risk management perspective. The audit conclusions are presented in terms of: the economy, efficiency and administrative effectiveness, including the accountability, of operations; and the administrative functions which support the management of boat people, such as detection, reception of boats and costs.

Expand
Entity 
Department of Immigration and Multicultural Affairs; Australian Protective Service; Australian Customs Service
Sector 
Immigration
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 30 of 1997–98)
Published: Thursday 18 December 1997
Published

Evaluation Process for the Selection of Records Management Systems, Internet Access Services for the Commonwealth

The objectives of the audit were to:

  • assist OGIT in the timely identification and correction of any deficiencies in the evaluation process;
  • provide advice to the Parliament, the Government and other interested parties on the probity of the evaluation process; and
  • test for adherence to legislative and other specified requirements, such as in industry development.
Expand
Entity 
Office of Government Information Technology
Sector 
Arts
Communications
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 29 of 1997–98)
Published: Tuesday 23 December 1997
Published

Management of Accounts Receivable

The objectives of the audit were to assess the cost-effectiveness of the management and administration of the accounts receivable function in the ‘general government' sector and to identify, develop and report better practice to promote overall improvements in the management of accounts receivable. The audit was limited in scope to agencies whose accounts receivable consist of trade debtors (normally for goods and services), levies, other charges and recoveries from staff.

Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 28 of 1997–98)
Published: Tuesday 23 December 1997
Published

Contracting Arrangements for Agencies Air Travel

The objectives for the audit were to report on the efficiency and cost effectiveness of selected agencies' procurement of air travel services. Specifically the audit was to:

  • identify the potential for more cost effective procurement in agencies' contracting for air travel services;
  • produce estimates of potential savings in expenditure by improved contracting arrangements in agencies where possible; and
  • outline any improvements to procurement management practices, including improvement in Commonwealth coordination activities.
Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 27 of 1997–98)
Published: Thursday 18 December 1997
Published

Managing the Year 2000 Problem - Risk Assessment and Management in Commonwealth Agencies

The audit surveyed a wide range of Commonwealth agencies' Year 2000 preparedness, their management of the problem and their application of core corporate governance principles, including risk management disciplines. The scope of the audit reflected the wide ranging ramifications of the Year 2000 problem for agencies' overall functions (whole-of-business) internally as well as in terms of external interactions. The audit objectives were to:

  • assess the adequacy of agencies' planning in relation to achieving Year 2000 compliance;
  • review and assess agencies' implementation, management and monitoring of Year 2000 compliance strategies;
  • review agencies' strategic risk assessments in relation to the Year 2000 changeover; and
  • raise surveyed agencies' and other Commonwealth agencies' awareness of the various aspects of the Year 2000 problem.
Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 26 of 1997–98)
Published: Thursday 18 December 1997
Published

Strategic and Operational Management

The objective of the audit was to assess the efficiency and effectiveness of the National Registration Authority's strategic and operational management, particularly the assessment and registration activities. The audit criteria took into account the scope for the application of risk management principles which are integral to strategic and operational management.

Expand
Entity 
National Registration Authority for Agricultural and Veterinary Chemicals
Sector 
Agriculture
Fisheries
Forestry
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 25 of 1997–98)
Published: Thursday 18 December 1997
Published

Gun Buy Back Scheme

The main objectives of the audit were to examine and form an opinion on:

  • the efficiency, economy and administrative effectiveness with which the Commonwealth planned and coordinated implementation of the gun buy-back scheme;
  • the management of firearms surrender and destruction in the Australian Capital Territory by the Australian Federal Police; and
  • the management of the competitive tendering process for the national public education campaign.

Audit criteria were developed which examined program policy and planning, coordination with and payment of funds to the States.

Expand
Entity 
Attorney-General's Department
Sector 
Attorney-General's
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 24 of 1997–98)
Published: Monday 15 December 1997
Published

Matters Relevant to a Contract with South Pacific Cruise Lines Ltd

The objective of the audit was to review the efficiency, economy and administrative effectiveness of departmental activities leading to the letting of the contract with SPCL and its subsequent administration. This included, among other things, an examination of action taken to protect the Commonwealth's interests and the adequacy of relevant departmental guidelines and processes. A primary aim of the audit was to identify the facts of the particular case, including any administrative inadequacies that led to unnecessary financial exposure for the Commonwealth and less than satisfactory outcomes. In particular, the audit aimed to identify elements of better practice that could be followed under similar circumstances or programs in the future.

Expand
Entity 
Department of Education, Training and Youth Affairs
Sector 
Education
Science
Training
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 23 of 1997–98)
Published: Monday 22 December 1997
Published

Ministerial Travel Claims

This audit was undertaken in response to a request from the Prime Minister concerning matters primarily relating to travel allowance claims made by a former minister. The focus of the audit was on the administration of travel claims under the current policy arrangements and did not examine alternative models, which may involve policy issues, which are clearly matters for Government.

Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 21 of 1997–98)
Published: Thursday 4 December 1997
Published

Protective Security

The main objectives of the audit were to assess the management and administration of protective security across Commonwealth agencies and to identify, recommend and report better practice in security management. Particular attention was paid to:

  • compliance with Government policy, standards and guidelines;
  • the role of management in protective security; and
  • the operation of security systems and practices.

The audit criteria and procedures to assess the management and administration of the individual organisations examined were largely based on the overall control framework of an organisation and the guidance provided in the current Commonwealth Protective Security Manual.

Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 20 of 1997–98)
Published: Thursday 4 December 1997
Published

Sales Tax

The objective of the audit was to ascertain how efficiently and effectively the ATO administers sales tax collections. The audit excluded an examination of the Australian Customs Service's sales tax administration, although it did examine coordination and liaison arrangements between the ATO and ACS. The audit approach involved analysing the ATO's performance against the five elements of the ATO's established compliance improvement process, namely:

  • interpreting and clarifying sales tax law;
  • identifying and understanding clients and markets (enabling tax officers to identify and analyse risks of non-compliance);
  • providing education and information to clients regarding sales tax obligations, based on identified compliance risks;
  • implementing administrative arrangements which ensure and/or assist taxpayers to meet their obligations; and
  • detecting non-compliance and taking action to remedy instances of non-compliance.
Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 19 of 1997–98)
Published: Thursday 4 December 1997
Published

Risk Management in ATO Small Business Income

The objective of the audit was to report to Parliament on the economy, efficiency and administrative effectiveness of the risk management process in the Small Business Income business line. It follows Audit Report No.37 1996-97 and entitled Risk Management - Australian Taxation Office. That audit focused on broad strategic issues relevant to risk management in the Australian Taxation Office (ATO) as a whole. This audit follows the issues identified in that report into the day-to-day management of the Small Business Income as an example of how risk management operates in a significant element of the ATO.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report

Pages

  • 1
  • 2
  • Next ›
  • Last »

Publications

  • All publications
  • Performance audit
  • Financial statement
  • Better practice guides

Careers

  • Business areas
  • Current vacancies
  • Benefits
  • Frequently asked questions

About Us

  • Auditor-General Grant Hehir
  • Corporate structure
  • Corporate publications
  • Relationships

Connect with us

  • Twitter
  • Subscribe to email alerts
  • Graduate Program facebook
  • Contact us

Main menu

  • Home
  • Publications
  • Work program
  • Careers
  • About Us

Footer Sub Menu

  • Feedback
  • Sitemap and Feeds
© Commonwealth of Australia 2019

Bottom Footer

  • Privacy
  • Public Interest Disclosure Scheme
  • Accessibility
  • Site Map