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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.

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  • 2018–19 2
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  • 2007–08 3
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  • 2003–04 3
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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. 41 of 2018–19)
Published: Wednesday 29 May 2019
Published

Coordination Arrangements of Australian Government Entities Operating in Torres Strait

The objective of the audit was to assess the effectiveness of the coordination arrangements of key Australian Government entities operating in Torres Strait.

Expand
Entity 
Across entities
Contact 

Please direct enquiries through our contact page.

Activity 
Service delivery
Sector 
Agriculture
Customs
Fisheries
Foreign Affairs
Immigration
Indigenous
Trade
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 21 of 2018–19)
Published: Tuesday 18 December 2018
Published

Cape Class Patrol Boat — In Service Support Arrangements

The objective of this audit was to examine the effectiveness of the Department of Home Affairs' administration of the support arrangements designed to ensure that the Cape Class patrol boats are achieving contracted availability and performance requirements.

Expand
Entity 
Department of Home Affairs
Contact 

Please direct enquiries through our contact page.

Activity 
Asset management & sustainment
Sector 
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 49 of 2017–18)
Published: Monday 25 June 2018
Published

Senate Order for Departmental and Entity Contracts (Financial Year 2016–17 Compliance)

The objective of this audit was to assess the appropriateness of the use and reporting of confidentiality provisions in a sample of Australian Government contracts.

Expand
Entity 
Australian Electoral Commission (AEC); Great Barrier Reef Marine Park Authority (GBRMPA); Department of Home Affairs; Department of Infrastructure, Regional Development and Cities;
Contact 

Please direct enquiries through our contact page.

Activity 
Governance
Sector 
Customs
Environment
Finance
Immigration
Infrastructure
Regional Development
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 34 of 2015–16)
Published: Thursday 5 May 2016
Published

Administration of Tobacco Excise Equivalent Goods

The objective of this audit was to assess the effectiveness of the administration of tobacco excise and excise equivalent goods.

Expand
Entity 
Australian Taxation Office (ATO); Department of Immigration and Border Protection
Contact 

Please direct enquiries relating to reports through our contact page.

Activity 
Regulation
Sector 
Border
Customs
Taxation
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 7 of 2015–16)
Published: Tuesday 10 November 2015
Published

Managing Compliance with the Wildlife Trade Provisions of the Environment Protection and Biodiversity Conservation Act 1999

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.

Expand
Entity 
Department of the Environment; Department of Immigration and Border Protection
Contact 

Please direct enquiries relating to reports through our contact page.

Activity 
Regulation
Sector 
Border
Customs
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 48 of 2014–15)
Published: Wednesday 10 June 2015
Published

Limited Tender Procurement

The objective of the audit was to assess whether selected entities had appropriately justified the use of limited tender procurement and whether processes adopted met the requirements of the Commonwealth Procurement Rules.

Expand
Entity 
Australian Customs and Border Protection Services; Department of Foreign Affairs and Trade; Department of Human Services
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Border
Customs
Foreign Affairs
Human Services
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 20 of 2014–15)
Published: Thursday 5 February 2015
Published

Administration of the Tariff Concession System

The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.

Expand
Entity 
Australian Customs and Border Protection Service
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Border
Customs
Immigration
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 13 of 2014–15)
Published: Tuesday 16 December 2014
Published

Management of the Cape Class Patrol Boat Program

The objective of the audit was to assess the effectiveness of the Australian Customs and Border Protection Service's management of the Cape Class patrol boat program.

Expand
Entity 
Australian Customs and Border Protection Service
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Border
Customs
Immigration
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 50 of 2013–14)
Published: Tuesday 24 June 2014
Published

Cyber Attacks: Securing Agencies' ICT Systems

The audit objective was to assess selected agencies’ compliance with the four mandatory ICT security strategies and related controls in the Australian Government Information Security Manual.

Expand
Entity 
Across Agencies
Contact 

David Gray, Executive Director - Phone (02) 6203 7377

Sector 
Border
Customs
Defence
Foreign Affairs
Human Services
Science
Taxation
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 42 of 2013–14)
Published: Wednesday 18 June 2014
Published

Screening of International Mail

The objective of the audit was to assess the effectiveness of Agriculture’s and Customs’ arrangements for the targeting and screening of incoming international mail to identify prohibited and restricted goods.

Expand
Entity 
Department of Agriculture, Australian Customs and Border Protection Service
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Agriculture
Border
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 21 of 2013–14)
Published: Thursday 27 February 2014
Published

Pilot Project to Audit Key Performance Indicators

In 2012–13, the ANAO pilot project to audit Key Performance Indicators(KPIs) was continued with the objective of conducting a review of framework developments, both in terms of the clarity of the policy and guidance issued by Finance and the performance of agencies in applying this policy and guidance, as a basis for implementing a future program of audits; and to further develop and test an audit methodology to address the practical challenges of assessing the appropriateness of KPIs, and their complete and accurate reporting.

Expand
Entity 
Across Entities
Contact 

Michael White, Executive Director, Phone (02) 6203 7393

Sector 
Border
Customs
Finance
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 30 of 2012–13)
Published: Wednesday 1 May 2013
Published

Management of Detained Goods

The objective of the audit was to assess the effectiveness of Customs and Border Protection’s arrangements for managing the safe and secure storage and disposal of detained goods.

Expand
Entity 
Australian Customs and Border Protection Service
Sector 
Attorney-General's
Border
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 50 of 2011–12)
Published: Monday 25 June 2012
Published

Processing and Risk Assessing Incoming International Air Passengers

The objective of the audit was to assess the effectiveness of Customs and Border Protection's risk-based management of end-to-end processing of incoming international air passengers in achieving border security and passenger facilitation outcomes.

Expand
Entity 
Australian Customs and Border Protection Service
Sector 
Attorney-General's
Aviation
Border
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 15 of 2011–12)
Published: Wednesday 30 November 2011
Published

Risk Management in the Processing of Sea and Air Cargo Imports

The objective of the audit was to assess Customs and Border Protection’s use of risk management to assist in the processing of sea and air cargo imports.

Expand
Entity 
Australian Customs and Border Protection Service
Sector 
Attorney-General's
Border
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 5 of 2011–12)
Published: Thursday 8 September 2011
Published

Development and Implementation of Key Performance Indicators to Support the Outcomes and Programs Framework

The objective of this audit was to assess how effectively entities had developed and implemented appropriate KPIs to support stated program objectives.

Expand
Entity 
Australian Customs and Border Protection Service; National Film and Sound Archive; Fair Work Australia; Department of Resources, Energy and Tourism
Sector 
Arts
Border
Customs
Employment
Environment
Tourism
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 23 of 2009–10)
Published: Tuesday 23 February 2010
Published

Illegal Foreign Fishing in Australia's Northern Waters

The objective of the audit was to assess the effectiveness of Customs and Border Protection's performance in managing and coordinating enforcement operations against illegal foreign fishing in Australia's northern waters. The audit focused on Customs and Border Protection's role within the whole of government policy coordination framework; the effectiveness of its intelligence support for operational planning and policy and strategy development; its performance in planning, prioritising and administering effective enforcement operations; and its performance in measuring and reporting on the effectiveness of the program.

Expand
Entity 
Australian Customs and Border Protection Service
Sector 
Attorney-General's
Border
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 10 of 2009–10)
Published: Monday 16 November 2009
Published

Processing of Incoming International Air Passengers

The objective of this audit is to assess Customs and Border Protection's processing of incoming international air passengers in the primary line, in particular the extent to which: (a) systems and controls effectively support the referral of incoming air passengers who pose a risk and those carrying prohibited items; (b) air passengers presenting an immigration risk are processed appropriately; and (c) Customs and Border Protection has arrangements in place to effectively promote co-operation and information sharing between Customs and Border Protection and DIAC.

Expand
Entity 
Australian Customs and Border Protection Service
Sector 
Attorney-General's
Border
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 8 of 2008–09)
Published: Tuesday 11 November 2008
Published

National Marine Unit

The objective of the follow up audit was to assess the extent to which Customs has implemented seven of the previous audit's recommendations; the two recommendations relating to strategic and tactical taskings and dissemination of intelligence will be considered in the context of the planned performance audit of Illegal Foreign Fishing in Australia's Northern Waters.

Expand
Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 19 of 2007–08)
Published: Tuesday 22 January 2008
Published

Administration of the Automotive Competitiveness and Investment Scheme

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.

Expand
Entity 
Department of Innovation, Industry, Science and Research; Australian Customs Service
Sector 
Customs
Industry
Research
Science
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 4 of 2007–08)
Published: Wednesday 8 August 2007
Published

Container Examination Facilities Follow-up

The objective of this follow up audit was to examine Customs' implementation of the eight recommendations in the ANAO Report No.16 2004–05 and the two related recommendations from JCPAA Report 404. The audit has had regard to issues affecting the implementation of the recommendations and has taken into account changed circumstances and new administrative arrangements since the previous audit.

Expand
Entity 
Australian Customs Service
Sector 
Border
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 2 of 2007–08)
Published: Wednesday 18 July 2007
Published

Electronic Travel Authority Follow-up Audit

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.

Expand
Entity 
Department of Immigration and Citizenship
Sector 
Border
Customs
Immigration
Tourism
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 49 of 2006–07)
Published: Monday 25 June 2007
Published

Non-APS Workers

The objective of the audit was to assess the management practices undertaken by APS agencies to achieve value for money and transparency in dealing with contracts for non-APS workers. The focus of the audit was on circumstances where agencies had a significant reliance on a non-APS workforce to assist in achieving their core functions. Regular reporting by agencies of expenditure on non-APS workers was outside the scope of this audit.

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Ageing
Agriculture
Border
Centrelink
Customs
Finance
Foreign Affairs
Health
Prime Minister & Cabinet
Trade
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 43 of 2006–07)
Published: Wednesday 13 June 2007
Published

Managing Security Issues in Procurement and Contracting

The objective of this audit was to evaluate whether selected Australian Government agencies were effectively managing security risks arising from the use of contractors. To address this objective, the audit evaluated relevant policies and practices in the audited agencies against a series of minimum requirements in the management of security issues in procurement and contracting activity. These minimum requirements were developed from the guidance and standards contained in the PSM and also from the ANAO's previous protective security audits.

The audit focused on two broad types of contracting arrangements: contracting of security functions; and contracting of any service or business function that requires, or which has the potential to require, contractors to access sensitive or security classified information.

The following Australian Government agencies were involved in this audit:

  • Australian Customs Service (Customs);
  • Commonwealth Superannuation Administration (ComSuper);
  • Department of Finance and Administration (Finance); and
  • Department of Foreign Affairs and Trade (DFAT).

In addition, the Attorney-General's Department, which is responsible for the maintenance of the PSM and for providing advice on contemporary protective security policies and practices, was consulted during the audit.

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Attorney-General's
Customs
Finance
Foreign Affairs
Trade
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 24 of 2006–07)
Published: Wednesday 7 February 2007
Published

Customs' Cargo Management Re-engineering Project

The objectives of the audit were to:

  • examine Customs' management of the CMR project; and
  • determine whether the ICS and CCF met:
    • project and operational objectives; and
    • user capability and functionality requirements.

Particular emphasis was given to the following areas:

  • the project management framework that supported the CMR project;
  • implementation arrangements for the ICS; and
  • ongoing operational arrangements.

After this audit commenced, Customs engaged Booz Allen Hamilton to undertake a separate review of the ICS. The purpose of that review was to provide Customs with a forward looking report on the lessons to be learned from the implementation of the ICS, its current status and the opportunities to enhance benefits for both Government and industry. The ANAO consulted closely with the Booz Allen Hamilton team and is supportive of the recommendations in their report, which was released in May 2006. The review made thirteen recommendations relating to the ongoing management and governance of the Cargo Management Re-engineering Program at both strategic and tactical levels.

Expand
Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 2 of 2006–07)
Published: Wednesday 6 September 2006
Published

Export Certification Australian Quarantine and Inspection Service

The objective of this audit was to assess AQIS's management of export certification. In particular, it addressed the systems, procedures, processes and resources used to: register premises and license exporters; monitor compliance with arrangements; and manage non-compliance. The audit focussed on regulatory activities for assuring that Australian exports meet food safety and quarantine requirements. The methodology involved an examination of each of the seven AQIS export programmes.

Expand
Entity 
Australian Quarantine and Inspection Service
Sector 
Agriculture
Customs
Fisheries
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 45 of 2005–06)
Published: Tuesday 13 June 2006
Published

Internet Security in Australian Government Agencies

The audit objective was to form an opinion on the adequacy of a select group of Australian Government agencies' management of Internet security, including following-up on agencies' implementation of recommendations from the ANAO's 2001 audit. The agencies audited were Australian Customs Service (ACS), Australian Federal Police (AFP), Australian Radiation Protection and Nuclear Safety Agency (ARPANSA), Department of Employment and Workplace Relations (DEWR), Department of Industry, Tourism and Resources (DITR) and Medicare Australia. Factors considered in selecting agencies were agency size based on funding levels, whether the agency was included in ANAO's 2001 audit (ACS, ARPANSA, and DEWR), whether the agency's ICT was managed in-house or outsourced, and the nature of the agency's website (that is, general or restricted access).

Expand
Entity 
across agencies
Sector 
Attorney-General's
Customs
Employment
Health
Science
Tourism
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 22 of 2005–06)
Published: Thursday 22 December 2005
Published

Cross Portfolio Audit of Green Office Procurement

The objective of the audit was to assess and report on the progress being made by agencies subject to the Financial Management & Accountability Act 1997 and entities subject to the Commonwealth Authorities & Companies Act 1997: in realising value for money from the procurement process, with a specific focus on buildings, services and products using whole of life cycle assessments; and in the consideration and management of environmental impacts in specifications and contracts. The emphasis of the audit was on green office procurement and sustainable business practices and the value for money within this context. As such, the audit report provides a status report on the implementation of ESD within the office environment of the Australian Government. The audit used a survey approach in conjunction with selected audit investigations to obtain information across 71 agencies and entities selected on the basis of materiality in procurement and coverage across large, medium and small organisations. The agencies selected represented approximately 35 per cent of all government bodies and over 95 per cent of all procurement spending noted on the Department of Finance and Administration (Finance) database on contracts.

Expand
Entity 
across agency
Sector 
Ageing
Agriculture
Attorney-General's
Centrelink
Communications
Customs
Defence
Education
Employment
Environment
Finance
Foreign Affairs
Health
Immigration
Indigenous
Industry
Prime Minister & Cabinet
Science
Social Services
Taxation
Tourism
Trade
Training
Treasury
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 18 of 2005–06)
Published: Wednesday 30 November 2005
Published

Customs Compliance Assurance Strategy for International Cargo

The objective of the audit was to assess the administrative effectiveness of the CCAS. The audit focused on the following key areas: targeting non-compliance; real time compliance activity; post transaction compliance activity; and planning and performance evaluation. As the imports phase of the Integrated Cargo System (ICS) was only introduced in October 2005, this system was not reviewed as part of the audit. Our audit programme for 2005–06 includes ICS as a potential audit topic.

Expand
Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 11 of 2005–06)
Published: Thursday 29 September 2005
Published

The Senate Order for Departmental and Agency Contacts (Calender Year 2004 Compliance)

The objectives of the audit were to assess agency performance in relation to compiling their Internet listings as required by the Senate Order and the appropriateness of the use of confidentiality provisions in Commonwealth contracts. The audit involved a detailed examination in seven agencies of the processes used to compile their Internet listings and the use of confidentiality provisions in contracts.

Expand
Entity 
Across Entities
Sector 
Attorney-General's
Customs
Immigration
Prime Minister & Cabinet
Regional Development
Social Services
Transport
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 55 of 2004–05)
Published: Thursday 23 June 2005
Published

Workforce Planning

The objective of the audit was to consider the status of workforce planning by APS agencies against the background of the ANAO's 2001 Better Practice Guide Planning for the Workforce of the Future, in light of there commendations made in the MAC Organisational Renewal 2001 and the Senate Finance and Public Administration References Committee report Recruitmentand Training in the Australian Public Service 2003. Workforce planning was defined as a continuous process of shaping the workforce to ensure it is capable of delivering organisational objectives now and in the future.

Expand
Entity 
Across Entities
Sector 
Arts
Attorney-General's
Centrelink
Communications
Customs
Defence
Education
Environment
Foreign Affairs
Immigration
Indigenous
Science
Social Services
Trade
Training
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 41 of 2004–05)
Published: Friday 15 April 2005
Published

Administration of Security Incidents, including the Conduct of Security Investigations

The objective of the audit was to evaluate the policies and practices of selected organisations to determine whether they had established sound arrangements for, and maintained effective control over, the administration of security incidents and investigations.

Expand
Entity 
Australian Crime Commission; Australian Customs Service; Australian Maritime Safety Authority; Child Support Agency; Department of Finance and Administration; Attorney-General’s Department
Sector 
Attorney-General's
Customs
Finance
Infrastructure
Regional Development
Social Services
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 16 of 2004–05)
Published: Tuesday 14 December 2004
Published

Container Examination Facilities

The objective of the audit was to assess the administrative effectiveness of Customs' Container Examination Facilities. Particular emphasis was given to the following areas: target selection processes; target development strategies; intervention processes; and facilities operation.

Expand
Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 15 of 2004–05)
Published: Tuesday 23 November 2004
Published

Financial Management of Special Appropriations

The audit examined the financial management of all Special Appropriations in the period 1998-99 to 2002-03, with the exception of those related to Special Accounts and those administered by Government Business Enterprises. The audit objectives were to: identity all Special Appropriations and ascertain which entities are responsible for their financial management and reporting; and assess entities' financial management and reporting of Special Appropriations against the Commonwealth's financial management and reporting frameworks.

Expand
Entity 
Across Entities
Sector 
Ageing
Attorney-General's
Customs
Employment
Environment
Finance
Health
Parliament
Prime Minister & Cabinet
Taxation
Treasury
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 57 of 2003–04)
Published: Thursday 24 June 2004
Published

Administration of Freedom of Information Requests

The audit objectives were to assess: the appropriateness of agencies' policies for dealing with requests for information in accordance with the FOI Act; and assess agencies' compliance with the provisions of the FOI Act, in relation to selected requests for information.

Expand
Entity 
Australian Federal Police; Attorney-General’s Department; Department of Communications, Information Technology and the Arts; Department of Veterans’ Affairs; Australian Customs Service; Civil Aviation Safety Authority
Sector 
Arts
Attorney-General's
Communications
Customs
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 37 of 2003–04)
Published: Tuesday 30 March 2004
Published

National Marine Unit

The Australian Customs Service (Customs) is responsible for managing the integrity of Australia's border. The Australian maritime border is the 200 nautical mile Exclusive Economic Zone (EEZ) around Australia's 37 000 kilometre coastline. The National Marine Unit (NMU) contributes to customs' Civil Maritime Surveillance and Response program. It has eight 35 - metre Bay Class vessels (known as Australian Customs Vessels or ACVs) that are capable of maintaining a strategic presence around the Australian coast. The audit examined the administrative effectiveness of the NMU's surveillance and response operations. Particular emphasis was given to the following areas:

  • strategic and tactical taskings;
  • crew operations;
  • crew training;
  • asset management; and
  • governance arrangements.
Expand
Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 11 of 2003–04)
Published: Tuesday 4 November 2003
Published

Annual Performance Reporting

Annual Performance Reporting, No 11 2003-04 The audit reviewed the 2001-02 annual reports of the departments of : Communications, Technology and the Arts; Education, Science and Training; Employment and Workplace Relations; Immigration and Multicultural and Indigenous Affairs and the Australian Customs Service. The objectives of this audit were to determine whether agencies had: established a sound annual reporting performance information framework; developed arrangements to ensure performance information is accurate and coherent; and appropriately analysed performance information in their annual reports.

Expand
Entity 
Across Agency
Sector 
Arts
Communications
Customs
Education
Employment
Immigration
Indigenous
Science
Training
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 63 of 2002–03)
Published: Monday 30 June 2003
Published

Administration of the Automotive Competitiveness and Investment Scheme

The objective of the audit was to assess the Commonwealth's administration of the Automotive Competitiveness and Investment Scheme (ACIS) . The audit reviewed program governance, scheme promotion and registration, management of credit allocations, and compliance processes.

Expand
Entity 
Department of Industry Tourism and Resources; Australian Customs Service
Sector 
Customs
Industry
Tourism
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 35 of 2002–03)
Published: Wednesday 26 March 2003
Published

Fraud Control Arrangements in the Australian Customs Service

The audit reviewed the Australian Customs Service (Customs) fraud control arrangements. The audit objective was to assess whether Customs has implemented appropriate fraud control arrangements consistent with the Commonwealth's Fraud Control Guidelines and the administrative effectiveness of these arrangements.

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Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
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Type of content 
Performance audit  (Auditor-General Report No. 54 of 2001–02)
Published: Thursday 6 June 2002
Published

Drug Detection in Air and Containerised Sea Cargo and Small Craft

The objective of the audit was to assess the administrative effectiveness of Australian Customs Services (Customs) drug detection strategies for air and containerised sea cargo and small craft activity. Within the scope of the audit, the following areas were examined :

  • intelligence and law enforcement cooperation;
  • air and containerised sea cargo;
  • cargo examinations and technology;
  • small craft activities;
  • Customs funding arrangements (including funding for NIDS initiatives): and
  • governance, including performance reporting.
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Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
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Type of content 
Performance audit  (Auditor-General Report No. 2 of 2001–02)
Published: Tuesday 10 July 2001
Published

Examination of Allegations Relating to Sales Tax Fraud

Allegations were made to the Senate Economics References Committee that the Australian Taxation Office and Australian Customs Service (Customs) had failed to pursue several cases of detected sales tax fraud. The Committee believed that this alleged failure may have stemmed from coordination problems between the two agencies. The Committee requested the Auditor-General to investigate this matter and report his findings to the Parliament.

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Entity 
Australian Customs Service; Australian Taxation Office
Sector 
Customs
Taxation
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Type of content 
Performance audit  (Auditor-General Report No. 12 of 2000–01)
Published: Tuesday 3 October 2000
Published

Passenger Movement Charge - Follow-up Audit

The objective of the follow-up audit was to report on the action taken by the Australian Customs Service to address the recommendations of the 1996 Audit Report. The audit also reviewed key areas of the Passenger Movement Charge administration identified in the 1996 audit, including the appropriateness of formal arrangements between the ACS and Regular Public Transport airlines and assessed the proposed arrangements being developed by the ACS. The arrangements with RPT airlines were a particular focus in the follow-up report (as they were in the 1996 Audit Report), because of the significance of that category of carrier in revenue terms

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Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
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Type of content 
Performance audit  (Auditor-General Report No. 38 of 1999–2000)
Published: Thursday 6 April 2000
Published

Coastwatch

The objective of the audit was to examine Coastwatch's administration of the Australian civil coastal and offshore surveillance and response service. In particular, the audit focused on Coastwatch's:

  • coordination with its clients and external service providers;
  • surveillance and response operations; and
  • aspects of its corporate governance arrangements bearing on performance and associated accountability.
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Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
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Type of content 
Performance audit  (Auditor-General Report No. 38 of 1998–99)
Published: Wednesday 5 May 1999
Published

Management of Commonwealth Budgetary Processes: Preliminary Study

The objective of the preliminary study was to form a view regarding the quality of, and controls over, the Budget estimates and to inform the decision whether to proceed to a full performance audit at this time. On the basis of the quantitative and qualitative analysis of the budget process undertaken during the study, the ANAO concluded that there are no apparent systemic problems in the cash-based estimating processes in the agencies reviewed that would, in themselves, lead to material statistical inaccuracies in the Budget's projected outcomes. The ANAO decided not to proceed with a full performance audit at this time.

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Entity 
Department of Family and Community Services; Australian Customs Service; Department of Prime Minister and Cabinet; Department of the Treasury; Department of Finance and Administration
Sector 
Customs
Finance
Prime Minister & Cabinet
Social Services
Treasury
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Type of content 
Performance audit  (Auditor-General Report No. 22 of 1998–99)
Published: Tuesday 15 December 1998
Published

Getting Over the Line: Selected Commonwealth Bodies' Management of the Year 2000 Problem.

The audit reviewed six budget-funded agencies (Australian Customs Service, Australian Taxation Office, Centrelink, Department of Defence, Department of Education, Training and Youth Affairs, and Department of Immigration and Multicultural Affairs) and two off-budget entities (Airservices Australia and Reserve Bank of Australia). The ANAO also examined the Office for Government Online's (OGO, formerly the Office of Government Information Technology, or OGIT) whole-of-government coordination of the Commonwealth's Year 2000 efforts.

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Entity 
Australian Customs Service; Australian Taxation Office; Centrelink; Department of Defence; Department of Education, Training and Youth Affairs; Department of Immigration and Multicultural Affairs
Sector 
Centrelink
Customs
Defence
Education
Immigration
Taxation
Training
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 15 of 1998–99)
Published: Tuesday 24 November 1998
Published

Postal Operations

The objective of this audit was to examine the efficiency and administrative effectiveness of processes the Australian Customs Service uses to screen incoming and outgoing mail. It also considers the involvement of other stakeholders such as Australia Post and Australian Quarantine Inspection Service.

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Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
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Type of content 
Performance audit  (Auditor-General Report No. 6 of 1997–98)
Published: Monday 20 October 1997
Published

Risk Management in Commercial Compliance

The objective of the audit was to review the efficiency and administrative effectiveness of the Commercial Compliance Branch's risk management processes and to establish whether the approach provided a sound foundation for the development and application of risk management across the Australian Customs Service. The ANAO also examined the wider risk management context across ACS in order to appreciate how risk management processes in the Branch related to the agency as a whole.

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Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 1 of 1996–97)
Published: Thursday 1 August 1996
Published

Passenger Movement Charge

The objective of the audit was to examine how efficiently and effectively the Australian Customs Service administers the Passenger Movement Charge, including the interim arrangements with airlines. The audit was intended to provide guidance to ACS on key issues and areas of risk it should address in developing the system supporting the collection of PMC. Audit criteria were determined to consider how well revenue was protected and how well the administrative arrangements were operating. The audit sought to identify areas for improvement in the formulation of longer-term arrangements.

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Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 20 of 1995–96)
Published: Thursday 2 May 1996
Published

Diesel Fuel Rebate Scheme

The objective of the audit was to examine the efficiency and administrative effectiveness of the scheme in light of rapidly increasing expenditure and a history of administrative difficulties and deficiencies.

Expand
Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report

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