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

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

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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.

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Search the catalogue of published ANAO reports and guides

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34 items found
103060120
Type of content 
Financial statement audit  (Auditor-General Report No. 50 of 2009–10)
Published: Thursday 24 June 2010
Published

Interim Phase of the Audit of Financial Statements of Major General Government Sector Agencies

This report presents the results of the interim phase of the 2009–10 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses.

Expand
Entity 
Across Agencies
Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 42 of 2009–10)
Published: Thursday 27 May 2010
Published

Fraud Control in Australian Government Agencies

The objective of this audit was to assess key aspects of Australian Government agencies' fraud control arrangements to effectively prevent, detect and respond to fraud, as outlined in the Guidelines. The scope of the audit included 173 agencies subject to the FMA Act or the CAC Act.

Expand
Entity 
Attorney-General's Department; Australian Institute of Criminology
Sector 
Attorney-General's
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 41 of 2009–10)
Published: Wednesday 26 May 2010
Published

Effective Cross-Agency Agreements

The audit objective was to assess whether agreements between Australian Government (Commonwealth) agencies reflect sound administrative practices. To meet this objective, the audit reviewed current government policy and a range of better practice guidelines, conducted interviews with agencies and examined cross-agency agreements, to formulate suitable audit criteria and subsequently develop better practice principles.

Expand
Entity 
Across Entities
Sector 
Ageing
Agriculture
Attorney-General's
Communications
Defence
Energy
Environment
Finance
Foreign Affairs
Health
Human Services
Immigration
Infrastructure
Prime Minister & Cabinet
Regional Development
Research
Science
Social Services
Taxation
Tourism
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 29 of 2009–10)
Published: Wednesday 21 April 2010
Published

Attorney-General's Department Arrangements for the National Identity Security Strategy

The objective of the audit was to assess the effectiveness of AGD's arrangements for coordinating the development of the National Identity Security Strategy.

The ANAO's assessment was based on the following criteria:

  • governance arrangements for the NISS;
  • progress, to date, of the six NISS elements; and
  • AGD's administrative arrangements for developing the NISS.
Expand
Entity 
Attorney-General's Department
Sector 
Attorney-General's
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 25 of 2009–10)
Published: Thursday 15 April 2010
Published

Security Awareness and Training

The objective of the audit was to assess the effectiveness of security awareness and training arrangements at selected Australian Government organisations, including whether they addressed selected security issues from the PSM.

Expand
Entity 
Attorney-General's Department; CrimTrac; Department of Finance and Deregulation; Department of Health and Ageing; National Archives of Australia; National Gallery of Australia
Sector 
Ageing
Arts
Attorney-General's
Finance
Health
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. 20 of 2009–10)
Published: Wednesday 3 February 2010
Published

The National Broadband Network Request for Proposal Process

The objective of the audit was to examine key aspects of the NBN RFP process, including:

  • the background to and conduct of the RFP process;
  • management of key risks associated with the process and outcome; and
  • stakeholder consultations.
Expand
Entity 
Department of Broadband, Communications and the Digital Economy
Sector 
Communications
Read published report
Type of content 
Financial statement audit  (Auditor-General Report No. 17 of 2009–10)
Published: Thursday 17 December 2009
Published

Audits of the Financial Statements of Australian Government Entities for the Period Ended 30 June 2009

Financial statement audits are an independent examination of the financial accounting and reporting of public sector entities. The results of the examination are presented in an audit report, which expresses the auditor's opinion on whether the financial statements as a whole and the information contained therein fairly present each entity's financial position and the results of its operations and cash flows. The accounting treatments and disclosures reflected in the financial statements by the entity are assessed against relevant accounting standards and legislative reporting requirements.

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 16 of 2009–10)
Published: Wednesday 16 December 2009
Published

Do Not Call Register

The objective of the audit was to assess the ACMA's effectiveness in operating, managing and monitoring the Register, including compliance with legislative requirements.

Expand
Entity 
The Australian Communications and Media Authority
Sector 
Communications
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 14 of 2009–10)
Published: Wednesday 25 November 2009
Published

Agencies' Contract Management

The audit objective was to assess the effectiveness of agencies' contract management by determining if they had sound practices and systematic approaches to this activity. Particular attention was given to each agency's:

  • day-to-day management of individual contracts; and
  • approach to managing its contract population.
Expand
Entity 
Australian Federal Police; Austrade; Department of Foreign Affairs and Trade
Sector 
Attorney-General's
Foreign Affairs
Trade
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. 6 of 2009–10)
Published: Monday 28 September 2009
Published

Confidentiality in Government Contracts - Senate Order for Departmental and Agency Contracts (Calendar Year 2008 Compliance)

The Senate Order for Departmental and Agency Contracts (the Senate Order/the Order) was introduced in June 2001. The Order is one of several measures that the Senate introduced in recent years, to improve public knowledge of information on procurement and the expenditure of public funds. The main principle that underpins the Senate Order is that the Parliament's and public's access to this information should not be restricted by the inclusion of confidential information in contracts unless there is a sound basis for doing so. Public knowledge of information on contracted goods and services delivered to the government, can lead to better results for the Australian Government and the public. The Senate Order requirements have been amended over time to improve agency reporting, for example, on grants.

Expand
Entity 
Across Agencies
Sector 
Attorney-General's
Education
Employment
Finance
Research
Science
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 4 of 2009–10)
Published: Tuesday 15 September 2009
Published

The Management and Processing of Annual Leave

The objective of this audit was to determine whether selected Australian Government organisations had effective processes for managing the annual leave entitlements of their staff, and whether systems and controls over the processing of annual leave were working as intended. In addressing this objective, the audit also assessed progress being made by the audited organisations in implementing the recommendations in ANAO Audit Report No.16 2005-06.

Expand
Entity 
Australian Bureau of Statistics; Australian Taxation Office; Department of Broadband, Communications and the Digital Economy
Sector 
Communications
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 2 of 2009–10)
Published: Monday 7 September 2009
Published

Campaign Advertising Review 2008-09

As an element of the arrangements implemented to support the role of the ANAO in reviewing campaigns' compliance with the Guidelines announced on 2 July 2008, the ANAO advised the chair of the JCPAA that the ANAO will provide regular summary reports to Parliament. Section 25 of the Auditor-General's Act 1997 provides for the tabling of such reports.

Expand
Entity 
Across Agencies
Sector 
Ageing
Agriculture
Attorney-General's
Communications
Defence
Education
Employment
Environment
Finance
Fisheries
Foreign Affairs
Health
Human Services
Social Services
Taxation
Trade
Transport
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 46 of 2007–08)
Published: Friday 27 June 2008
Published

Regulation of Commercial Broadcasting

The audit objective was to examine if ACMA is, in respect of commercial broadcasting services, effectively discharging its regulatory responsibilities under the BSA. The audit examined ACMA's:

  • monitoring of commercial broadcasters' compliance with the BSA;
  • addressing non compliance with, and enforcement of, the BSA;
  • collection of broadcast licence fees; and
  • monitoring and reporting of its regulatory performance in respect of commercial broadcasting.
Expand
Entity 
Australian Communications and Media Authority
Sector 
Communications
Read published report
Type of content 
Financial statement audit  (Auditor-General Report No. 44 of 2007–08)
Published: Wednesday 25 June 2008
Published

Interim Phase of the Audit of Financial Statements of General Government Sector Agencies for the Year ending 30 June 2008

This report presents the results of the interim phase of the 2007-08 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses. The results of the final audits of these departments and agencies will be included in a second report to be tabled in the Parliament in December 2008 following completion of the financial statement audits of all entities for 2007-08.

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 37 of 2007–08)
Published: Tuesday 3 June 2008
Published

Management of Credit Cards

The objective of this audit was to assess whether agencies had effectively administered credit cards, including having complied with legislative and internal requirements.

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Agriculture
Communications
Finance
Fisheries
Forestry
Human Services
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 33 of 2007–08)
Published: Thursday 15 May 2008
Published

The National Capital Authority's Management of National Assets

The objective of the audit was to assess the effectiveness of the NCA's management of its asset portfolio. This included examining its asset management systems and the management of selected contracts that the NCA has in place to maintain specific assets.

Expand
Entity 
National Capital Authority
Sector 
Attorney-General's
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 27 of 2007–08)
Published: Wednesday 16 April 2008
Published

Emergency Management Australia

The objective of the audit was to assess how well EMA is meeting its objective of providing national leadership in the development of measures to reduce risk to communities and manage the consequences of disasters.

Expand
Entity 
Attorney-General's Department
Sector 
Attorney-General's
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 23 of 2007–08)
Published: Thursday 21 February 2008
Published

The Management of Cost Recovery by Selected Regulators

The objective of the audit was to assess whether selected regulatory agencies have cost recovery procedures and practices which comply with the Government's guidelines. To address this objective, the audit assessed the management of cost recovery against the following criteria:

  • regulatory agencies have clear and consistent cost recovery procedures to identify their activities and costs, and set fees and levies;
  • regulatory agencies have effectively implemented their cost recovery procedures;
  • regulatory agencies regularly monitor and review their cost recovery activities; and
  • regulatory agencies regularly report on their cost recovery.
Expand
Entity 
NO-DEPTS-LISTED
Sector 
Ageing
Attorney-General's
Finance
Health
Industry
Science
Read published report
Type of content 
Financial statement audit  (Auditor-General Report No. 18 of 2007–08)
Published: Thursday 20 December 2007
Published

Audits of the Financial Statements of Australian Government Entities for the Period Ended 30 June 2007

This report complements the interim phase report, Audit Report No.51 2006–07 Interim Phase of the Audit of Financial Statements of General Government Sector Entities for the Year Ending 30 June 2007, and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 7 of 2007–08)
Published: Thursday 27 September 2007
Published

The Senate Order for Departmental and Agency Contracts (Calendar Year 2006 Compliance)

The audit objectives were to assess the appropriateness of the use of confidentiality provisions in Australian Government contracts and whether selected agencies had compiled Internet listings of contracts, as required by the Senate Order and agreed to by the Government.

Expand
Entity 
Across Entities
Sector 
Communications
Finance
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 53 of 2006–07)
Published: Friday 29 June 2007
Published

Australian Federal Police Overseas Operations

The objective of the audit is to examine and report on the efficiency and effectiveness of AFP's administration and management of its overseas deployments. The audit specifically examines two deployments and focuses on strategic and operational planning and logistics. The audit examines a planned, long-term overseas deployment (as part of the Participating Police Force (PPF) within the Regional Assistance Mission to Solomon Islands (RAMSI)) and a crisis-driven deployment in response to a specific event (Disaster Victim Identification (DVI) assistance to Thailand following the Indian Ocean Tsunamis of 26 December 2004).

Expand
Entity 
Australian Federal Police
Sector 
Attorney-General's
Read published report
Type of content 
Financial statement audit  (Auditor-General Report No. 51 of 2006–07)
Published: Wednesday 27 June 2007
Published

Interim Phase of the Audit of Financial Statements of General Government Sector Agencies for the Year Ending 30 June 2007

This report presents the results of the interim phase of the 2006–07 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent 95 per cent of total GGS revenues and expenses.

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 48 of 2006–07)
Published: Friday 22 June 2007
Published

Superannuation Payments for Contractors Working for the Australian Government: Follow-up Audit

The objective of this audit was to determine the extent to which selected agencies have implemented the two recommendations of the previous audit; and the appropriateness of advice provided by Finance and the ATO. To address this audit objective, the audit assessed:

  • the roles of Finance and the ATO in clarifying: the interaction of the PB and SG Act; the ongoing role of the PB Act; and mechanisms to monitor Australian Government organisations' compliance with the PB Act;
  • the extent to which Finance and the ATO have provided guidance and other support to assist Australian Government organisations manage and meet statutory superannuation obligations for eligible contractors; and
  • whether Australian Government organisations have managed and met statutory superannuation obligations for contractors in past and current contracts.
Expand
Entity 
NO-DEPTS-LISTED
Sector 
Attorney-General's
Finance
Foreign Affairs
Human Services
Science
Taxation
Trade
Treasury
Veterans' Affairs
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. 36 of 2006–07)
Published: Wednesday 16 May 2007
Published

Management of the Higher Bandwidth Incentive Scheme and Broadband Connect Stage 1

The audit objectives were to examine if:

  • DCITA had effectively planned and administered the HiBIS and BC Stage 1 programs; and
  • the programs had achieved their objectives.

The audit focused on DCITA's activities to support the planning, implementation, monitoring and reporting of HiBIS and BC Stage 1 programs.

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Communications
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. 22 of 2006–07)
Published: Tuesday 6 February 2007
Published

Management of intellectual property in the Australian Government sector

The audit objective was to examine progress in the development of an overarching approach and guidance for the management of the Commonwealth's intellectual property (Recommendation No. 2 of Audit Report No. 25 of 2003–04).

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Attorney-General's
Communications
Finance
Industry
Science
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 21 of 2006–07)
Published: Wednesday 31 January 2007
Published

Implementation of the revised Commonwealth Procurement Guidelines

The objective of the audit was to:

  • assess, in a selection of FMA Act and CAC Act agencies, how well the revised Commonwealth Procurement Guidelines had been implemented; and
  • identify any better practice or common problem areas to assist other agencies in their future procurement activities.

The audit focused on procurement requirements that had changed as a result of the revised CPGs, rather than being a more general audit of compliance with all procurement requirements.
The audit was conducted in the following entities:

  • Australian Federal Police;
  • Bureau of Meteorology;
  • Commonwealth Scientific and Industrial Research Organisation (CSIRO);
  • Department of Defence;
  • Department of Education, Science & Training;
  • Family Court of Australia; and
  • National Museum of Australia.
Expand
Entity 
NO-DEPTS-LISTED
Sector 
Arts
Attorney-General's
Communications
Defence
Education
Environment
Finance
Industry
Science
Read published report
Type of content 
Financial statement audit  (Auditor-General Report No. 15 of 2006–07)
Published: Tuesday 19 December 2006
Published

Audits of Financial Statements of Australian Government Entities for the Period Ended 30 June 2006

The focus of this report is on the year end results of the financial statement audits of all general purpose reporting entities for the 2005–06 financial year. Financial management issues (where relevant) arising out of the audits and their relationship to internal control structures are also included in this report.

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 6 of 2006–07)
Published: Thursday 12 October 2006
Published

Recordkeeping including the Management of Electronic Records

The objective of the audit was to assess the extent to which entities were meeting their recordkeeping responsibilities. In particular, the audit examined how effectively the entities were managing records that were created and stored electronically in corporate recordkeeping systems and in other electronic systems in accordance with recordkeeping requirements.

Expand
Entity 
The Attorney General’s Department; The Australian Electoral Commission; The Department of the Prime Minister and Cabinet
Sector 
Attorney-General's
Prime Minister & Cabinet
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 5 of 2006–07)
Published: Thursday 28 September 2006
Published

The Senate Order for the Departmental and Agency Contracts

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

Expand
Entity 
Across Entities
Sector 
Agriculture
Attorney-General's
Education
Foreign Affairs
Science
Trade
Training
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 1 of 2006–07)
Published: Wednesday 30 August 2006
Published

Administration of the Native Title Respondents Scheme

The objective of the audit was to assess the effectiveness of AGD's administration of grants provided under the Respondents Scheme. The audit considered the context within which the Respondents Scheme operates and focused on assessing the administration of the scheme including its financial management within AGD.

Expand
Entity 
Attorney General's Department
Sector 
Attorney-General's
Indigenous
Read published report

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