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 2006–07)
Published: Thursday 28 June 2007
Published
This is the first of two audit reports concerning the Tax Office's administration of SMSFs pursuant to the provisions of the Superannuation Industry (Supervision) Act 1993.
This audit report examines the efficiency and effectiveness of the Tax Office's approach to regulating and registering self managed superannuation funds. Specifically the ANAO examined the:
- Environment in which SMSFs operate, including the Tax Office's regulatory roles and responsibilities;
- Tax Office's governance of its SMSF regulatory role; and
- Systems, processes and controls the Tax Office uses to register SMSFs, and enforce the lodgement of fund income tax and regulatory returns.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 48 of 2006–07)
Published: Friday 22 June 2007
Published
The objective of this audit was to determine the extent to which selected agencies have implemented the two recommendations of the previous audit; and the appropriateness of advice provided by Finance and the ATO. To address this audit objective, the audit assessed:
- the roles of Finance and the ATO in clarifying: the interaction of the PB and SG Act; the ongoing role of the PB Act; and mechanisms to monitor Australian Government organisations' compliance with the PB Act;
- the extent to which Finance and the ATO have provided guidance and other support to assist Australian Government organisations manage and meet statutory superannuation obligations for eligible contractors; and
- whether Australian Government organisations have managed and met statutory superannuation obligations for contractors in past and current contracts.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 46 of 2006–07)
Published: Wednesday 20 June 2007
Published
The objective of this audit was to assess the Department of Industry, Tourism and Resources' management of the Pharmaceuticals Partnerships Program. The audit focused on how the department:
- promoted the Program and assessed applications for funding;
- managed the funding agreements; and
- managed the Program's governance arrangements.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 42 of 2006–07)
Published: Tuesday 12 June 2007
Published
The objective of the audit is to assess the effectiveness of the ATO's administration of debt collection. Micro-business debt is a particular focus of attention. The three key areas examined are:
- strategies–especially the ATO's initiatives trialled in 2006;
- infrastructure–the IT systems, people, policy and processes and risk management framework supporting the collection of debt; and
- management and governance–planning, monitoring and reporting mechanisms and liaison with stakeholders.
The ANAO focused on the work of the campaigns area within the Debt Line, which has collection responsibility for 90 per cent of collectable debt cases and responsibility for other key, centralised functions such as reporting, quality assurance review, consistency and best practice, and the debt collection initiatives.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 31 of 2006–07)
Published: Thursday 29 March 2007
Published
The objective of the audit was to assess and report on the administration of the Act by the department in terms of protecting and conserving threatened species and threatened ecological communities in Australia.
Entity
Department of the Environment and Water Resources
Type of content
Performance audit (Auditor-General Report No. 30 of 2006–07)
Published: Wednesday 14 March 2007
Published
The objectives of this follow-up audit were to:
- examine the ATO's implementation of the ten recommendations in The Australian Taxation Office's Management of its Relationship with Tax Practitioners (Audit Report No.19, 2002–03), having regard to any changed circumstances, or new administrative issues, affecting implementation of those recommendations; and
- identify scope for improvement in the ATO's management of its relationship with tax practitioners.
Follow up audits are recognised as an important element of the accountability processes of Commonwealth administration. Parliament looks to the Auditor General to report, from time to time, on the extent to which Commonwealth agencies have implemented recommendations of previous audit reports. Follow up audits keep Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 23 of 2006–07)
Published: Tuesday 6 February 2007
Published
The objective of the audit was to assess the application of the outcomes and outputs framework in Australian Government agencies. The audit included a review of:
- the outcomes and outputs of agencies and the integration of the outcomes and outputs framework into agencies' operations;
- the extent to which agencies' performance indicators incorporated better practice characteristics to enable agencies to meet their performance reporting obligations;
- agencies' processes for capturing, monitoring and reporting financial and performance information and the extent to which outcomes and outputs information was used in agency decision-making; and
- the extent that agencies met their external reporting and accountability obligations.
The audit consisted of a survey of 44 agencies subject to the Financial Management and Accountability Act 1997 (FMA Act) undertaken in October 2005 and detailed audit testing in three of those agencies. The purpose of the survey was to provide cross-agency data in relation to agencies' implementation of the framework during the period 2002–03 to 2005–06. The ANAO received responses from all 44 agencies, although not all agencies responded to all questions. The ANAO did not audit the information provided by survey participants and the reported results are based on agencies' responses to the survey.
The agencies at which detailed audit testing was undertaken were:
- Department of Education Science and Training;
- the then Department of the Environment and Heritage; and
- IP Australia.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 22 of 2006–07)
Published: Tuesday 6 February 2007
Published
The audit objective was to examine progress in the development of an overarching approach and guidance for the management of the Commonwealth's intellectual property (Recommendation No. 2 of Audit Report No. 25 of 2003–04).
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 21 of 2006–07)
Published: Wednesday 31 January 2007
Published
The objective of the audit was to:
- assess, in a selection of FMA Act and CAC Act agencies, how well the revised Commonwealth Procurement Guidelines had been implemented; and
- identify any better practice or common problem areas to assist other agencies in their future procurement activities.
The audit focused on procurement requirements that had changed as a result of the revised CPGs, rather than being a more general audit of compliance with all procurement requirements.
The audit was conducted in the following entities:
- Australian Federal Police;
- Bureau of Meteorology;
- Commonwealth Scientific and Industrial Research Organisation (CSIRO);
- Department of Defence;
- Department of Education, Science & Training;
- Family Court of Australia; and
- National Museum of Australia.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 16 of 2006–07)
Published: Wednesday 20 December 2006
Published
The objective of the audit was to assess the ATO's administration of CGT compliance in the individuals market segment. The focus of the audit was the ATO's administration of compliance by individuals with respect to the two most common CGT events: real property and share disposals. The Australian National Audit Office (ANAO) identified three key areas for review:
- governance – the corporate planning and reporting arrangements relevant to the administration of CGT compliance in the individuals market segment, including how these are integrated with the ATO's overall approach to managing CGT;
- identifying and assessing compliance risks – the mechanisms and strategies used to identify and assess CGT compliance risks in the individuals market segment; and
- compliance activities – the products and processes used to manage CGT compliance in the individuals market segment.
Entity
Australian Taxation Office