Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
Type of content
Performance audit (Auditor-General Report No. 57 of 2004–05)
Published: Tuesday 28 June 2005
Published
The objective of the audit was to assess whether purchases of goods and services are conducted in accordance with relevant legislation, Government policies and guidelines, and sound purchasing principles and practices. The audit at each entity covered the internal control framework for purchasing and purchase transactions during 2002-03 and 2003-04 and, where applicable, was based on the CPGs current at that time. The audit examined all aspects of the purchasing process from the initial requirement for purchase through to the delivery of the supply and payment. It included an examination of aselection of individual purchases at each audited entity.
Entity
Australian National University; Australian Research Council; CRS Australia; The Department of Finance and Administration
Type of content
Performance audit (Auditor-General Report No. 55 of 2004–05)
Published: Thursday 23 June 2005
Published
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.
Entity
Across Entities
Type of content
Performance audit (Auditor-General Report No. 52 of 2004–05)
Published: Monday 20 June 2005
Published
The objectives of the Australian National Audit Office's (ANAO) performance audit were to: examine the efficiency and effectiveness of agencies' procurement and management of legal services arrangements; determine adherence to Australian Government policy requirements; examine the effectiveness of the OLSC's monitoring of agencies' compliance with Government policy requirements; examine the OLSC's role in assisting agencies to comply with Government policy.
Entity
Across Entities
Type of content
Performance audit (Auditor-General Report No. 50 of 2004–05)
Published: Thursday 2 June 2005
Published
The objective of this audit was to assess the administration and implementation of the drought assistance measures. The audit focussed on EC, including prima facie EC, and key aspects of the additional drought assistance measures.
Entity
Department of Agriculture, Fisheries and Forestry; Centrelink; The Department of the Prime Minister and Cabinet
Type of content
Performance audit (Auditor-General Report No. 24 of 2004–05)
Published: Thursday 27 January 2005
Published
Medicare is Australia's universal health insurance scheme. Underpinning Medicare is one of Australia's largest and more complex computer databases the Medicare enrolment database. At the end of 2004 the Medicare enrolment database contained information on over 24 million individuals. This audit examines the quality of data stored on that database and how the Health Insurance Commission (HIC) manages the data.
Entity
Health Insurance Commission; Medicare Australia; Human Services
Type of content
Performance audit (Auditor-General Report No. 17 of 2004–05)
Published: Wednesday 15 December 2004
Published
The objective of the Australian National Audit Office (ANAO) was to examine and report on the planning and corporate governance for the new regional delivery model of the National Action Plan for Salinity and Water Quality (NAP) program, jointly administered by the Department of Agriculture, Fisheries and Forestry and the Department of the Environment and Heritage (the Agencies)
Entity
Department of Agriculture Fisheries and Forestry; Department of the Environment and Heritage
Type of content
Performance audit (Auditor-General Report No. 15 of 2004–05)
Published: Tuesday 23 November 2004
Published
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.
Entity
Across Entities
Type of content
Performance audit (Auditor-General Report No. 13 of 2004–05)
Published: Thursday 28 October 2004
Published
This audit is the first time that the ANAO has looked at superannuation payments to independent contractors. The audit examined whether Commonwealth organisations were identifying contracts that were wholly or principally for the labour of the contractor and meeting statutory superannuation obligations under the Superannuation (Productivity Benefit) Act 1988.
Entity
Across Entities
Type of content
Performance audit (Auditor-General Report No. 49 of 2001–02)
Published: Monday 13 May 2002
Published
The audit reviewed Commonwealth National Parks involving total assets of $105 million with net operating costs of $41.77 million. Nineteen Commonwealth reserves are declared comprising six terrestrial national parks, one botanic garden and twelve marine parks and reserves totalling some 23 million hectares across Australia, its external territories and Commonwealth marine areas. The objective of the audit was to examine and report on the adequacy of the planning, management and reporting systems which support the Director of National Parks in the achievement of required functions under relevant legislation and agreed outputs and outcomes.
Entity
Department of the Environment and Heritage
Type of content
Performance audit (Auditor-General Report No. 20 of 2001–02)
Published: Friday 16 November 2001
Published
The ANAO reviewed arrangements for the development of the department's fraud policy, fraud risk assessment and fraud control plan within the core functional areas of the department that are responsible for these activities. The audit also examined the operational procedures and guidelines that were in place to implement the department's fraud policy. The objective of the audit was to assess whether AFFA has implemented appropriate fraud control arrangements in line with the Fraud Control Policy of the Commonwealth and whether these arrangements operate effectively in practice.
Entity
Agriculture Fisheries and Forestry - Australia
Type of content
Performance audit (Auditor-General Report No. 6 of 2001–02)
Published: Thursday 9 August 2001
Published
This follow-up audit reviewed the operations of the Australian Fisheries Management Authority (AFMA) which is responsible for ensuring the sustainable use and efficient management of Commonwealth fisheries resources. The objective of this follow-up audit was to assess the extent to which AFMA addressed the issues that gave rise to the recommendations of ANAO Report No.32 1995-96, and the related recommendations of the House of Representatives Standing Committee Report 1997, that were supported by the Government.
The follow-up audit focussed on the key issues identified in the recommendations and grouped these in the themes of:
- strategic and performance management;
- management of the advisory process;
- implementation of fisheries management methods;
- managing AFMA's environmental responsibilities as they relate to Commonwealth fisheries
management; - compliance, monitoring and enforcement responsibilities; and
- management of information and research.
Entity
Australian Fisheries and Management Authority