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.
Type of content
Performance audit (Auditor-General Report No. 8 of 2019–20)
Published: Monday 9 September 2019
Published
The objective of this audit was to examine whether the Tourist Refund Scheme (TRS) is being effectively administered, with the appropriate management of risks.
Entity
Department of Home Affairs; Department of the Treasury; Australian Taxation Office (ATO)
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (Auditor-General Report No. 51 of 2018–19)
Published: Wednesday 26 June 2019
Published
The objective of the audit was to assess whether the Australian Taxation Office and the Department of Agriculture have effectively administered the Farm Management Deposits (FMD) Scheme.
Entity
Department of Agriculture; Australian Taxation Office (ATO); Department of the Treasury
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (Auditor-General Report No. 42 of 2018–19)
Published: Thursday 30 May 2019
Published
The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.
Entity
Australian Taxation Office
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (Auditor-General Report No. 32 of 2018–19)
Published: Friday 29 March 2019
Published
The objective of the audit was to assess the effectiveness of the Phoenix Taskforce to combat illegal phoenix activities.
Entity
Across Entities
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (Auditor-General Report No. 48 of 2017–18)
Published: Tuesday 19 June 2018
Published
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.
Entity
Treasury; Australian Taxation Office
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (Auditor-General Report No. 41 of 2017–18)
Published: Monday 21 May 2018
Published
The objective of this audit was to assess the effectiveness of the Efficiency through Contestability Programme in supporting entities to improve the efficient delivery of government functions.
Entity
Across Entities
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (Auditor-General Report No. 36 of 2017–18)
Published: Monday 23 April 2018
Published
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.
Entity
Department of the Treasury; Australian Transaction Reports and Analysis Centre; The Commonwealth Scientific and Industrial Research Organisation; Office of the Commonwealth Ombudsman
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (Auditor-General Report No. 33 of 2017–18)
Published: Wednesday 28 March 2018
Published
The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:
- provide insights to entities more broadly, to encourage improved performance; and
- continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.
Entity
Across Entities
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (Auditor-General Report No. 29 of 2017–18)
Published: Tuesday 20 February 2018
Published
The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.
Entity
Australian Taxation Office
Contact
Please direct enquiries through our contact page.
Type of content
Performance audit (Auditor-General Report No. 21 of 2017–18)
Published: Wednesday 13 December 2017
Published
The objective of the audit was to examine the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 15 of 2017–18)
Published: Wednesday 22 November 2017
Published
The audit objective was to assess the effectiveness of the Australian Taxation Office's processes for estimating and monitoring the costs, savings and benefits associated with the Reinventing the ATO program.
Entity
Australian Taxation Office (ATO)
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 14 of 2017–18)
Published: Tuesday 31 October 2017
Published
The objective of the audit was to assess the effectiveness of the transition of the Remote Jobs and Communities Programme to the Community Development Programme, including whether the Community Development Programme is well designed and administered effectively and efficiently.
Entity
Department of the Prime Minister and Cabinet; Department of Employment; Department of Human Services
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 6 of 2017–18)
Published: Tuesday 15 August 2017
Published
The audit objective was to assess how effectively the selected public sector entities manage risk.
Entity
Department of Employment; Department of Health; Australian Communications and Media Authority; Australian Fisheries Management Authority
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 4 of 2017–18)
Published: Wednesday 12 July 2017
Published
The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.
Entity
Department of Employment
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 59 of 2016–17)
Published: Tuesday 27 June 2017
Published
The objective of the audit was to assess the effectiveness of the Department of Human Services’ implementation of myGov as at November 2016.
Entity
Department of Human Services; Digital Transformation Agency (DTA); Australian Taxation Office (ATO)
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 51 of 2016–17)
Published: Monday 22 May 2017
Published
The audit Administration of ABSTUDY and the audit Administration of Youth Allowance have been combined to table as one report titled Administration of ABSTUDY and Administration of Youth Allowance.
The objective of both audits was to assess the efficiency and effectiveness of the Department of Social Services’ and the Department of Human Services’ program administration.
Entity
Department of Social Services; Department of Human Services
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 50 of 2016–17)
Published: Monday 15 May 2017
Published
The objective of the audit was to assess the effectiveness of the child support collection arrangements between the Department of Human Services (DHS) and the Australian Taxation Office (ATO).
Entity
Australian Taxation Office; Department of Human Services
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 42 of 2016–17)
Published: Wednesday 15 March 2017
Published
The audit objective was to re-assess the three entities' compliance with the 'Top Four' mandatory strategies in the Australian Government Information Security Manual (ISM). The audit also aims to examine the typical challenges faced by entities to achieve and maintain their desired ICT security posture.
Entity
Australian Taxation Office; Department of Human Services; Department of Immigration and Border Protection
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 37 of 2016–17)
Published: Thursday 9 February 2017
Published
The audit objective was to examine the effectiveness of the Australian Taxation Office's monitoring and implementation of recommendations about its administration made by the ANAO and parliamentary committees
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 25 of 2016–17)
Published: Wednesday 9 November 2016
Published
The audit objective was to assess the effectiveness of the Department of Employment and the Department of Education and Training's administration of the Shared Services Centre to achieve efficiencies and deliver value to its customers.
Entity
Department of Employment; Department of Education and Training
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 15 of 2016–17)
Published: Monday 12 September 2016
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office in achieving revenue commitments established under specific Budget-funded compliance measures.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 2 of 2016–17)
Published: Wednesday 31 August 2016
Published
The audit objective was to assess the effectiveness of the Australian Taxation Office's External Compliance Assurance Process pilot conducted with large business taxpayers.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 34 of 2015–16)
Published: Thursday 5 May 2016
Published
The objective of this audit was to assess the effectiveness of the administration of tobacco excise and excise equivalent goods.
Entity
Australian Taxation Office (ATO); Department of Immigration and Border Protection
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 31 of 2015–16)
Published: Thursday 5 May 2016
Published
The audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.
Entity
Australian Taxation Office (ATO); Department of Education and Training
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 27 of 2015–16)
Published: Tuesday 26 April 2016
Published
The audit objective was to assess the effectiveness of the Australian Taxation Office's (ATO) strategies and activities to address the cash and hidden economy.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 1 of 2015–16)
Published: Wednesday 8 July 2015
Published
The objective of the audit was to assess the effectiveness of the administration of procurement initiatives to support opportunities for Indigenous Australians.
Entity
Department of Defence; Australian Taxation Office; Department of Human Services; Department of Employment; Department of Industry and Science; and Department of Education and Training
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 51 of 2014–15)
Published: Thursday 25 June 2015
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 39 of 2014–15)
Published: Wednesday 3 June 2015
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 32 of 2014–15)
Published: Thursday 23 April 2015
Published
The objective of the audit was to assess the effectiveness of the Department of Employment’s administration of the Fair Entitlements Guarantee.
Entity
Department of Employment
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 7 of 2014–15)
Published: Wednesday 26 November 2014
Published
The objective of the audit was to assess how effectively and efficiently the Australian Taxation Office managed contact centres as part of its overall service delivery.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 5 of 2014–15)
Published: Wednesday 5 November 2014
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of annual compliance arrangements with large corporate taxpayers.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 3 of 2014–15)
Published: Thursday 30 October 2014
Published
The audit objective was to examine the selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines (2011 Guidelines), and the overall administration of the fraud control framework by the Attorney-General’s Department.
Entity
Across Entities
Type of content
Performance audit (Auditor-General Report No. 50 of 2013–14)
Published: Tuesday 24 June 2014
Published
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.
Entity
Across Agencies
Contact
David Gray, Executive Director - Phone (02) 6203 7377
Type of content
Performance audit (Auditor-General Report No. 48 of 2013–14)
Published: Monday 23 June 2014
Published
The objective of the audit was to assess the effectiveness of the administration of the Australian Business Register.
Entity
Australian Taxation Office, Australian Securities and Investments Commission, Department of Industry
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 47 of 2013–14)
Published: Monday 23 June 2014
Published
The audit objective was to determine whether Australian Government agencies were implementing appropriate policies and processes to identify and manage conflicts of interest.
Entity
Across Agencies
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 39 of 2013–14)
Published: Thursday 12 June 2014
Published
The objective of the audit was to examine the application of the Australian Taxation Office's Compliance Effectiveness Methodology in evaluating the effectiveness of key compliance activities and shaping the development of strategies to promote voluntary compliance.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 37 of 2013–14)
Published: Wednesday 11 June 2014
Published
The audit objective was to assess the Department of Employment’s management of the effectiveness and quality of employment services delivered by Job Services Australia providers.
Entity
Department of Employment
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 35 of 2013–14)
Published: Wednesday 4 June 2014
Published
The objective of the audit was to assess the effectiveness of the ATO’s activities to promote tax compliance by high wealth individuals.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 33 of 2013–14)
Published: Thursday 29 May 2014
Published
The objective of this audit was to determine whether Australian Government entities were implementing effective strategies to support increased Indigenous employment.
Entity
Across Agencies
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 19 of 2013–14)
Published: Wednesday 12 February 2014
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) complaints and other feedback management systems in supporting service delivery.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 55 of 2012–13)
Published: Wednesday 26 June 2013
Published
The objective of the audit was to assess the effectiveness of the Department of Education, Employment and Workplace Relations’ management of the Australian Government’s contribution to the Covenant. The scope of the audit is the Australian Government’s role in the initial establishment of the Covenant and its ongoing contribution through other employment programs.
Entity
Department of Education, Employment and Workplace Relations
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 52 of 2012–13)
Published: Tuesday 25 June 2013
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of debt relief arrangements.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 51 of 2012–13)
Published: Monday 24 June 2013
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s management of its property portfolio.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 45 of 2012–13)
Published: Monday 17 June 2013
Published
The audit objective was to assess the administrative effectiveness of the Department of Education, Employment and Workplace Relations(DEEWR), Department of Human Services (DHS) partnership arrangement in supporting the delivery of employment programs.
Entity
Department of Education, Employment and Workplace Relations; Department of Human Services
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 44 of 2012–13)
Published: Thursday 13 June 2013
Published
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's (ATO) management and reporting of selected information relating to the goods and services tax and the fringe benefits tax.
Entity
Australian Taxation Office
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 43 of 2012–13)
Published: Wednesday 12 June 2013
Published
The objective of the audit was to assess the efficiency and effectiveness of the establishment, implementation and administration of the general component of the Local Jobs stream of the Jobs Fund, with a particular focus on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives.
Entity
Department of Education, Employment and Workplace Relations
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 33 of 2012–13)
Published: Wednesday 8 May 2013
Published
The objective of the audit was to assess the effectiveness of the Tax Practitioners Board's implementation and administration of the regulatory arrangements for tax practitioners under the Tax Agent Services Act 2009.
Entity
Australian Taxation Office; Tax Practitioners Board
Contact
Please direct enquiries relating to reports through our contact page.
Type of content
Performance audit (Auditor-General Report No. 14 of 2012–13)
Published: Tuesday 18 December 2012
Published
The audit objective was to assess the effectiveness of FWO’s administration of education and compliance services in relation to the Fair Work Act 2009.
Entity
Office of the Fair Work Ombudsman
Type of content
Performance audit (Auditor-General Report No. 7 of 2012–13)
Published: Wednesday 3 October 2012
Published
The objective of the audit was to assess the effectiveness of the Department of Education, Employment and Workplace Relations' administration of the Community Support Program. The program aims to improve access to child care, especially in areas where the market would otherwise fail to provide services.
Entity
Department of Education, Employment and Workplace Relations
Type of content
Performance audit (Auditor-General Report No. 54 of 2011–12)
Published: Wednesday 27 June 2012
Published
The objective of the audit was to assess the effectiveness of the ATO’s administration of external debt collection arrangements.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 47 of 2011–12)
Published: Friday 22 June 2012
Published
The objective of the audit was to assess the effectiveness of the implementation and administration of the Small Business Superannuation Clearing House.
Entity
Department of the Treasury; Department of Human Services; Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 40 of 2011–12)
Published: Friday 8 June 2012
Published
The objective of the audit was to assess the effectiveness of the ATO's management of its interpretative assistance activities for SMSFs.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 26 of 2011–12)
Published: Thursday 9 February 2012
Published
The objective of the audit was to assess the extent to which FaHCSIA, DEEWR and DoHA seek to reduce service delivery risks posed by capacity constraints in Indigenous organisations.
Entity
Department of Families, Housing, Community Services and Indigenous Affairs, Department of Education, Employment and Workplace Relations and Department of Health and Ageing
Type of content
Performance audit (Auditor-General Report No. 10 of 2011–12)
Published: Thursday 3 November 2011
Published
The audit objective was to assess the effectiveness of DEEWR‘s administration of the initial phases of the NP ECE. The high-level criteria used to make this assessment were the appropriateness of DEEWR‘s:
- establishment of a sound foundation for implementation, including implementation plans, monitoring arrangements and an Indigenous strategy for universal access; and
- ongoing monitoring and support activities, including assessing progress reports, making payments, maintaining relationships, improving data quality and public reporting.
Entity
Department of Education, Employment and Workplace Relations
Type of content
Performance audit (Auditor-General Report No. 9 of 2011–12)
Published: Thursday 20 October 2011
Published
The audit objective was to assess the extent to which DEEWR and FaHCSIA have effectively managed the planning and consultation phases for the IBF program and the IBHP program. The audit scope included consideration of the issues likely to affect the ongoing operation and sustainability of the facilities.
Entity
Department of Education, Employment and Workplace Relations; Department of Families, Housing, Community Services and Indigenous Affairs; Aboriginal Hostels Limited; Northern Territory Department of Education and Training
Type of content
Performance audit (Auditor-General Report No. 6 of 2011–12)
Published: Thursday 15 September 2011
Published
The audit objective was to assess the effectiveness of DEEWR’s administration of FWEIP. The three high level criteria that were used to make this assessment were the appropriateness of DEEWR’s:
- program planning and design;
- selection and engagement of providers; and
- program monitoring, reporting and evaluation.
Entity
Department of Education, Employment and Workplace Relations
Type of content
Performance audit (Auditor-General Report No. 5 of 2011–12)
Published: Thursday 8 September 2011
Published
The objective of this audit was to assess how effectively entities had developed and implemented appropriate KPIs to support stated program objectives.
Entity
Australian Customs and Border Protection Service; National Film and Sound Archive; Fair Work Australia; Department of Resources, Energy and Tourism
Type of content
Performance audit (Auditor-General Report No. 4 of 2011–12)
Published: Wednesday 31 August 2011
Published
The audit objective was to assess the effectiveness of DEEWR’s and FaHCSIA’s administration of the Australian Government’s responsibilities under Element 1 of the National Partnership Agreement on Indigenous Economic Participation (including the NT Jobs Package).
Entity
Across Entities
Type of content
Performance audit (Auditor-General Report No. 52 of 2010–11)
Published: Wednesday 22 June 2011
Published
The objective of the audit was to assess the effectiveness of the ATO’s administration of DGR endorsements and associated arrangements.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 50 of 2010–11)
Published: Tuesday 21 June 2011
Published
The objective of the audit was to assess the effectiveness of the services delivered through ATO shopfronts to individual and micro enterprise tax clients. Particular emphasis was given to the delivery of services to clients and planning and reporting processes for shopfront services.
Entity
Australian Taxation Office