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The objective of the audit was to report to Parliament on the ATO's management of its performance reporting within the outcomes and outputs framework and to identify potential areas for improvement in specifying, measuring, administering and reporting under that framework.
The audit examined the design, management and reporting of performance information for the Natural Heritage Trust (NHT) which is administered by the Commonwealth Departments of Environment and Heritage, and Agriculture, Fisheries and Forestry. The objective of the audit was to examine and report on the performance information used to support the administration of $1.5 billion in Commonwealth financial assistance; and compliance with legislative requirements for performance monitoring and reporting.
The audit reviewed the Australian Taxation Office's use of audit of individual taxpayers as part of its approach to encouraging taxpayer compliance. The objective of the audit was to examine the use of audit as an element of the compliance management function within the Individuals Non-Business line of the ATO.
This report summarises the final results of the audits of the financial statements of Commonwealth entities, forming the second report this year on financial statement audits for the period ended 30 June 2000. It complements Audit Report No.52 1999-2000 Control Structures as Part of the Audits of Financial Statements of Major Commonwealth Agencies for the Period Ended 30 June 2000. The report is in three parts:
Part One of the report is a commentary on the structure and status of the new financial framework, focusing on the quality and timeliness of the preparation of the annual financial statements;
Part Two discusses the summary final results of the audits of the financial statements, providing details regarding qualifications and any matters emphasised in audit reports; and
Part Three provides the results of the individual financial statement audits and any additional significant control issues identified since Audit Report No.52.
The objective of this audit was to assess the administration of internal fraud control arrangements in the ATO and to identify areas with potential for improvement as well as identified better practice. To achieve this objective the ANAO focussed on five key areas. These were:
the application of the ATO's corporate governance processes to the internal fraud control activities;
the prevention of internal fraud within the ATO;
the related use of information technology to minimise fraud risks;
the detection of internal fraud within the ATO; and
The objective of the follow-up audit was to report on the action taken by the Australian Customs Service to address the recommendations of the 1996 Audit Report. The audit also reviewed key areas of the Passenger Movement Charge administration identified in the 1996 audit, including the appropriateness of formal arrangements between the ACS and Regular Public Transport airlines and assessed the proposed arrangements being developed by the ACS. The arrangements with RPT airlines were a particular focus in the follow-up report (as they were in the 1996 Audit Report), because of the significance of that category of carrier in revenue terms
The audit objective was to examine the administrative effectiveness of the ATO's use of AUSTRAC data. The audit reviewed the use of AUSTRAC data across three of the ATO Business Service Lines (BSLs) namely, Large Business and International (LB&I), Small Business (SB) and Individuals Non Business (INB). These are the most significant BSLs in terms of revenue collection. The audit focussed on the ATO's use of AUSTRAC data at the strategic and operational levels and its management of AUSTRAC data. Aspects examined include the ATO's relationship with AUSTRAC as well as training, data quality, data privacy and security issues.
The purpose of the audit was to examine the environmental management mechanisms in place across some of the major Commonwealth land management and oversighting entities. In particular, the audit examined Commonwealth environmental management practices to identify current strengths and weaknesses, and provide a framework and direction for the adoption of better practice and continuous improvement. The audit has not been designed to judge past Commonwealth performance using current environmental standards and practices. Rather, the audit focused on encouraging the development of better practice by illustrating the implications and lessons learned from past and present practices.
Department of Communications, Information Technology and the Arts; Department of Defence; Department of Transport and Regional Development; Department of Administrative Services; Department of Environment, Sport and Territories
The objective of the audit was to examine the efficiency and administrative effectiveness of the scheme in light of rapidly increasing expenditure and a history of administrative difficulties and deficiencies.
This summary audit report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), and is provided to the Parliament to assist in its scrutiny of annual reports and in the consideration of each organisation's financial statements.
This is a report of an audit by the ANAO of the Australian Taxation Office's Income Matching System (IMS). The IMS is a computer-based system which identifies discrepancies between information in tax returns and external data. The main income types covered are dividends, interest, wages and salaries, pensions and benefits and prescribed payments. It also generates unmatched data and cases where assessments have not yet been issued.