Our staff add value to public sector effectiveness and the independent assurance of public sector administration and accountability, applying our professional and technical leadership to have a real impact on real issues.
The objective of the performance audit was to report to Parliament our assessment as to how well the ATO manages and uses the AIIR data in taxation administration. The ANAO considered the following four key areas in addressing the audit objective. 1. Governance arrangements within the ATO, focussing on whole of ATO and whole-of-government aspects of the AIIR data, as distinct from solely business line applications. 2. Receipt of AIIR data and how well the ATO facilitates the collection of complete and valid AIIR data from investment bodies 3. Management of AIIR data through the construction by the ATO of valid entity records by using the AIIR data in conjunction with existing ATO client identification master files. 4: Use of the AIIR data on a systematic basis to inform active compliance activities.
In 1997, and subsequently in 1999, the Australian Government introduced two major spending packages with a total value of almost $1 billion. These spending packages were designed to address the challenges posed by the issue of climate change and to meet Australia's domestic and international commitments. Since its inception in 1998, the Australian Greenhouse Office has been responsible for the implementation of greenhouse related programs from these two major spending packages. The objective of the audit was to examine and report on the administrative efficiency and effectiveness of seven major programs administered by the Australian Greenhouse Office.
This report relates to the fifth audit of Financial Management and Accountability Act 1997 (FMA Act) agencies' compliance with the Senate Order for Departmental and Agency Contracts, (the Senate Order) to list, on the Internet, contract details for the Financial Year 2002-2003 reporting period. The audit was conducted in accordance with the Senate Order request for the Auditor - General to undertake twice - yearly examinations of agency contracts listed on the Internet, and to report whether there had been any inappropriate use of confidentiality provisions. The objectives of the audit were to assess agency performance in relation to compiling the Internet listings required by the Senate Order and the appropriateness of the use of confidentiality of provisions in Commonwealth contracts.
Australian Industrial Registry; Australian Taxation Office; Department of Communications Information Technology and the Arts; Department of the Environment and Heritage; Federal Court of Australia; National Office for the Information Economy
A Special Account is a mechanism used to record amounts in the Consolidated Revenue Fund that are set aside for specified purposes. A total of $3.40 billion was reported as held in Special Accounts as of 30 June 2003, with $10.33 billion reported as credited to Special Accounts in 2002-03 and $10.06 billion in reported payments (debits) from these Accounts. The audit examined the establishment, management and abolition of Special Accounts by Commonwealth agencies, as well as compliance with legal requirements
The audit sought to assess how well the Australian Taxation Office (ATO) manages aggressive tax planning. We did this by exploring the nature of aggressive tax planning and the ATO's approach to its management. In the latter context, we looked at:
the ATO's previous experience with aggressive tax planning and action on previous significant external reviews, particularly dealing with mass marketed investment schemes;
strategy and operations, intelligence gathering and use; and the identification and management of promoters given their significant role in aggressive tax planning.
The objective of the audit was to assess whether the property management function, including the management of leases, was being performed efficiently and was providing an effective level of support for the delivery of the organisation's services (outputs). The audit evaluated property management policies and practices across the following dimensions:
planning and control;
business processes and practices; and
information and performance management.
Within each of these areas, a series of desirable proceses and controls (described as the evaluation criteria) were developed to assist in the assessment of each organisation's performance.
Australian Communications Authority; Australian Film, Television and Radio School; Civil Aviation Safety Authority; Department of Employment and Workplace Relations; National Library of Australia; Department of Finance and Administration
The Australian National Audit Office (ANAO) completed a performance audit of the ATO's use of AUSTRAC data in August 2000, titled The AustralianTaxation Office's Use of AUSTRAC Data, Audit Report No. 7 2000-2001. It found that the ATO had used AUSTRAC data to achieve a significant improvement in the collection of taxation revenue. The ANAO considered that the ATO could build on this success by using AUSTRAC data more effectively at both the strategic and operational levels. The audit made six recommendations. The ATO agreed with all recommendations. The objective of this follow-up performance audit was to assess the ATO's progress in implementing the recommendations of Audit Report No 7 2000-2001, The Australian Taxation Office's Use of AUSTRAC Data.
The audit is a follow-up of ANAO Audit Report No.33 of 1997-98, which assessed the effectiveness and efficiency of the Commonwealth's management of the Great Barrier Reef and made seven recommendations for improvement. The objective of the follow-up audit was to assess the extent to which the Great Barrier Reef Marine Park Authority, which is responsible for advising the Commonwealth on the care and developement of the Marine Park, has implemented the recommendations of the earlier audit.
This report relates to the fourth audit of Financial Management and Accountability Act 1997 (FMA Act) agencies' compliance with the Order of the Senate for Departmental and Agency Contracts, (the Senate Order) to list, on the Internet, contract details for the reporting period 4 February 2002 to 3 February 2003. The audit was conducted in accordance with the Senate Order request for the Auditor-General to undertake twice-yearly examinations of agency contracts listed on the Internet, and to report whether there had been any inappropriate use of confidentiality provisions. The objectives of the audit were to assess agency performance in relation to compiling the Internet listings required by the Senate Order and the appropriateness of the use of confidentiality provisions in Commonwealth contracts.
Australian Federal Police (AFP);; Australian Greenhouse Office (AGO);; Department of Defence (Defence);; Department of Employment and Workplace Relations (DEWR);; Department of Family and Community Services (FaCS);1 and; National Capital Authority (NCA)