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. 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. 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. 36 of 2003–04)
Published: Thursday 25 March 2004
Published
The audit assessed the Commonwealth's administration of the two major elements of the Dairy Industry Adjustment Package; the Dairy Structural Adjustment Program (DSAP) and the supplementary Dairy Assitance Program (SDA). The audit addressed the implementation and delivery of the programs, governance arrangements and the management of the Dairy Structural Adjustment Fund.
Entity
Department of Agriculture Fisheries and Forestry; Dairy Adjustment Package
Type of content
Performance audit (Auditor-General Report No. 34 of 2003–04)
Published: Friday 5 March 2004
Published
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.
Entity
Australian Greenhouse Office
Type of content
Performance audit (Auditor-General Report No. 31 of 2003–04)
Published: Wednesday 25 February 2004
Published
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.
Entity
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
Type of content
Performance audit (Auditor-General Report No. 24 of 2003–04)
Published: Saturday 31 January 2004
Published
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
Entity
Across Agency
Type of content
Performance audit (Auditor-General Report No. 17 of 2003–04)
Published: Thursday 4 December 2003
Published
An ANAO audit of AQIS' cost-recovery systems was conducted in 2000-01 (Audit Report No 10, 2000-01), following a request from the Joint Committee of Public Accounts and Audit (JCPAA). That audit aimed to assess the efficiency and effectiveness of the management of AQIS' cost-recovery systems, and provide assurance to Parliament that cost-recoverable programs were identifying and recovering the full costs of services provided, without cross-subsidisation. The ANAO made six recommendations for improving the efficiency and effectiveness of AQIS cost-recovery systems. The JCPAA, at a subsequent hearing, made a further three recommendations. The objective of the follow-up audit was to assess AQIS' implementation of the ANAO and the JCPAA recommendations. The audit also aimed to determine whether implementation of these recommendations, or alternative actions taken to address the issues leading to the recommendations, had improved AQIS' management of its cost-recovery processes.
Entity
Australian Quarantine and Inspection Service