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Publications

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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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Publications

Publications

Search the catalogue of published ANAO reports and guides

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27 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 54 of 2013–14)
Published: Thursday 26 June 2014
Published

Establishment and Use of Multi-Use Lists

The objective of the audit was to assess the extent to which agencies have arrangements to establish and use multi-use lists to support value for money, efficiency and effectiveness in procurement.

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Entity 
Across Agencies
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Attorney-General's
Defence
Finance
Human Services
Industry
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 49 of 2013–14)
Published: Tuesday 24 June 2014
Published

The Management of Physical Security

The audit objective was to assess the effectiveness of physical security arrangements in selected Australian Government agencies, including whether applicable Australian Government requirements are being met.

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Entity 
Australian Crime Commission, Geoscience Australia, Royal Australian Mint
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Attorney-General's
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 47 of 2013–14)
Published: Monday 23 June 2014
Published

Managing Conflicts of Interest in FMA Agencies

The audit objective was to determine whether Australian Government agencies were implementing appropriate policies and processes to identify and manage conflicts of interest.

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Entity 
Across Agencies
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Agriculture
Communications
Defence
Education
Employment
Environment
Finance
Foreign Affairs
Health
Human Services
Immigration
Industry
Infrastructure
Prime Minister & Cabinet
Regional Development
Social Services
Treasury
Veterans' Affairs
Read published report
Type of content 
Financial statement audit  (Auditor-General Report No. 44 of 2013–14)
Published: Thursday 19 June 2014
Published

Interim Phase of the Audits of the Financial Statements of Major General Government Sector Agencies for the year ending 30 June 2014

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

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Entity 
Across Agencies
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 43 of 2013–14)
Published: Wednesday 18 June 2014
Published

Managing Compliance with Environment Protection and Biodiversity Conservation Act 1999 Conditions of Approval

The objective of the audit was to assess the effectiveness of the Department of the Environment’s regulation of proponents’ compliance with Part 9 of the Environment Protection and Biodiversity Conservation Act 1999.

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Entity 
Department of the Environment
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 38 of 2013–14)
Published: Thursday 12 June 2014
Published

Establishment and Administration of the National Offshore Petroleum Safety and Environmental Management Authority

The objective of the audit was to assess the establishment of the National Offshore Petroleum Safety and Environmental Management Authority and the effectiveness of its regulatory function.

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Entity 
National Offshore Petroleum Safety and Environmental Management Authority
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 33 of 2013–14)
Published: Thursday 29 May 2014
Published

Indigenous Employment in Australian Government Entities

The objective of this audit was to determine whether Australian Government entities were implementing effective strategies to support increased Indigenous employment.

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Entity 
Across Agencies
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Agriculture
Communications
Defence
Education
Employment
Finance
Foreign Affairs
Health
Human Services
Immigration
Indigenous
Prime Minister & Cabinet
Regional Development
Treasury
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 25 of 2013–14)
Published: Thursday 17 April 2014
Published

Management of the Building Better Regional Cities Program

The objective of the audit was to assess the effectiveness of the design and conduct of the funding round for the Building Better Regional Cities Program.

Expand
Entity 
Department of Social Services; Department of the Environment
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Environment
Regional Development
Social Services
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 23 of 2013–14)
Published: Thursday 13 March 2014
Published

Policing at Australian International Airports

The objective of the audit was to assess the Australian Federal Police's (AFP’s) management of policing services at Australian international airports. In order to form a conclusion against this audit objective, the Australian National Audit Office (ANAO) examined if:

  • the transition to the 'All In' model of policing at airports (Project Macer) had been delivered effectively;
  • appropriate processes are in place for managing risk and operational planning;
  • effective stakeholder engagement, relationship management and information sharing arrangements are in place;
  • facilities at the airports are adequate and appropriate; and
  • appropriate mechanisms for measuring the effectiveness of policing at airports have been developed and implemented.
Expand
Entity 
Australian Federal Police
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Attorney-General's
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 18 of 2013–14)
Published: Wednesday 5 February 2014
Published

Administration of the Improving Water Information Program

The objective of the audit was to assess the effectiveness of the Bureau of Meteorology’s implementation of the Improving Water Information Program.

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Entity 
Bureau of Meteorology
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 17 of 2013–14)
Published: Thursday 30 January 2014
Published

Administration of the Strengthening Basin Communities Program

The objective of the audit was to assess the effectiveness of the Department of the Environment’s administration of the Strengthening Basin Communities Program.

Expand
Entity 
Department of the Environment
Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 16 of 2013–14)
Published: Wednesday 29 January 2014
Published

Administration of the Smart Grid, Smart City Program

The objective of the audit was to assess the effectiveness of the administration of the Smart Grid, Smart City Program, including the establishment, implementation and ongoing management of the program.

Expand
Entity 
Department of the Environment; Department of Industry
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Environment
Industry
Read published report
Type of content 
Financial statement audit  (Auditor-General Report No. 13 of 2013–14)
Published: Wednesday 18 December 2013
Published

Audits of the Financial Statements of Australian Government Entities for the Period Ended 30 June 2013

This report complements the interim phase report released in June 2013 (Audit Report No.49 2012–13), 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.

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Entity 
Across Agencies
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 7 of 2013–14)
Published: Thursday 31 October 2013
Published

Agency Management of Arrangements to Meet Australia's Treaty Obligations

The objective of the audit was to assess the effectiveness of Australia’s arrangements to meet its treaty obligations under three selected treaties:

  • International Convention on Civil Liability for Bunker Oil Pollution Damage 2001;
  • Agreement between Australia and the International Atomic Energy Agency for the Application of Safeguards in connection with the Treaty on the Non-Proliferation of Nuclear Weapons of 1 July 1968 and Additional Protocol; and
  • Convention on the Rights of the Child 1990.
Expand
Entity 
Across Agencies
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Attorney-General's
Foreign Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 4 of 2013–14)
Published: Thursday 26 September 2013
Published

Confidentiality in Government Contracts: Senate Order for Departmental and Agency Contracts (Calendar Year 2012 Compliance)

The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for the 2012 calendar year reporting period.

Expand
Entity 
Attorney-General's Department; Australian Transaction Reports and Analysis Centre; ComSuper; Department of Health and Ageing
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Attorney-General's
Health
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 44 of 2008–09)
Published: Tuesday 23 June 2009
Published

Security Risk Management

The objective of this audit was to assess whether selected organisations had effective security risk management programs, including whether a selection of protective security risk treatment controls was working as designed.

Expand
Entity 
Across Agencies
Sector 
Attorney-General's
Finance
Health
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 43 of 2008–09)
Published: Tuesday 23 June 2009
Published

Construction of the Christmas Island Immigration Detention Centre

The objective of the audit, in examining the construction of the CIIDC, was to assess:

  • the adequacy of the planning and delivery processes for the project;
  • the value-for-money achieved in the delivery of the project, including with regard to the suitability of the centre for its intended purpose; and
  • the extent to which the Public Works Committee Act.
Expand
Entity 
Department of Finance and Deregulation
Sector 
Attorney-General's
Finance
Immigration
Read published report
Type of content 
Financial statement audit  (Auditor-General Report No. 42 of 2008–09)
Published: Monday 22 June 2009
Published

Interim Phase of the Audit of Financial Statements of General Government Sector Agencies for the Year ending 30 June 2009

Under section 57 of the Financial Management and Accountability Act 1997 (FMA Act) the Auditor-General is required to report each year to the relevant Minister, on whether the financial statements of agencies have been prepared in accordance with the Finance Minister's Orders (FMOs) and whether they give a true and fair view of the matters required by those Orders.

Our interim audits of agencies encompass a review of governance arrangements related to agencies' financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes.

Expand
Entity 
Across Agencies
Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 37 of 2008–09)
Published: Monday 25 May 2009
Published

Online Availability of Government Entities' Documents Tabled in the Australian Parliament

The objectives of the audit were to:

  • determine the extent to which government entities complied with the requirement to publish and maintain documents online that were presented to the Parliament;
  • evaluate selected government entities' policies and practices regarding online publishing; and
  • assess AGIMO's policy and guidance in support of online publishing.

To address this objective the audit was conducted in three parts. Firstly, we reviewed a sample of papers tabled between 2000 and 2008 in order to assess their availability online. Next, we examined the online publishing practices of five government entities. These were the: Australian Federal Police (AFP); Department of the House of Representatives (DHR); Department of Infrastructure, Transport, Regional Development and Local Government (Infrastructure); Department of the Treasury (Treasury); and National Archives of Australia (NAA). Finally, we reviewed AGIMO's role in supporting government entities in their online publishing practices.

Expand
Entity 
Across Agencies
Sector 
Attorney-General's
Finance
Infrastructure
Parliament
Prime Minister & Cabinet
Regional Development
Transport
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 30 of 2008–09)
Published: Wednesday 29 April 2009
Published

Management of the Australian Government's Action Plan to Eradicate Trafficking in Persons

The objective of the audit was to assess the arrangements for oversighting the Action Plan and whether the Plan's new measures have been administered effectively to deliver the intended results.

Expand
Entity 
Attorney-General's Department; Department of Immigration and Citizenship; Australian Federal Police; Department of Families, Housing, Community Services and Indigenous Affairs
Sector 
Attorney-General's
Border
Human Services
Immigration
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 25 of 2008–09)
Published: Wednesday 11 March 2009
Published

Green Office Procurement and Sustainable Office Management

The objective of this audit was to assess and report on the progress being made by Government agencies in achieving better practice in green office procurement and sustainable office management. The scope of the audit included agencies incorporated under the Financial Management and Accountability Act 1997 as well as a sample of bodies incorporated under the Commonwealth Authorities and Companies Act 1997. Sixty-three agencies were included in an audit survey. Detailed validation was carried out in nine of these agencies.

Expand
Entity 
Across Entities
Sector 
Energy
Environment
Finance
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 24 of 2008–09)
Published: Thursday 5 March 2009
Published

The Administration of Contracting Arrangements in relation to Government Advertising to November 2007

The objective of the audit was to assess the effectiveness of the procurement and contracting associated with:

  • the design, development and delivery of government advertising campaigns by Commonwealth departments; and
  • the operation of the Central Advertising System (CAS).
Expand
Entity 
Department of the Prime Minister and Cabinet; Department of Finance and Deregulation; Department of Education, Employment and Workplace Relations; Department of Health and Ageing; Attorney-General's Department
Sector 
Ageing
Attorney-General's
Education
Employment
Finance
Health
Prime Minister & Cabinet
Read published report
Type of content 
Financial statement audit  (Auditor-General Report No. 14 of 2008–09)
Published: Wednesday 17 December 2008
Published

Audits of the Financial Statements of Australian Government Entities for the Period Ended 30 June 2008

The Auditor-General Act 1997 establishes the mandate for the Auditor General to undertake financial statement audits of all Commonwealth entities including those of government agencies, statutory authorities and government business enterprises.

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 
Across Agencies
Sector 
Cross Government
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. 6 of 2008–09)
Published: Tuesday 30 September 2008
Published

Illegal, Unreported and Unregulated Fishing in the Southern Ocean

The objective of the audit was to assess whether Customs has implemented effective measures to control IUU fishing in the Southern Ocean. The audit examined Customs' management and coordination of enforcement operations in the Southern Ocean, with particular emphasis on:

  • the approach to assessing and reporting SOMPR program performance, and whether outcomes are being met;
  • coordination with other stakeholder agencies to meet program outcomes;
  • the operational planning framework, management of human and physical resources and contract management; and
  • the management of the deployment and operation of program maritime assets.
Expand
Entity 
Australian Customs Service
Sector 
Attorney-General's
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 5 of 2008–09)
Published: Thursday 25 September 2008
Published

The Senate Order for Departmental and Agency Contracts (Calendar Year 2007 Compliance)

The audit objective was to assess whether all agencies compiled Internet listings as required by the Senate Order, and to examine the appropriateness of the use, by selected agencies, of confidentiality provisions.

Expand
Entity 
Across Agencies
Sector 
Attorney-General's
Centrelink
Finance
Immigration
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 3 of 2008–09)
Published: Tuesday 23 September 2008
Published

Establishment and Management of the Communications Fund

The objective of the audit was to assess the effectiveness of the management and administration of the Communications Fund, including an assessment of:

  • the development and implementation of appropriate investment strategies; and
  • the robustness of the governance structures and controls relating to investment activities.
Expand
Entity 
Department of Broadband, Communications and the Digital Economy; Department of Finance and Deregulation
Sector 
Communications
Finance
Read published report

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