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. 45 of 1999–2000)
Published: Wednesday 31 May 2000
Published
The Commonwealth has significant foreign exchange risk exposures including $A8.4 billion of foreign currency transactions with the Reserve Bank of Australia in 1998-99. Under the Financial Management and Accountability Act and its associated Regulations, all agencies are required to assess and, where possible, manage, foreign exchange risk. The audit reviewed four agencies that have substantial foreign currency payment exposures namely:
- the Department of Defence;
- the Australian Agency for International Development;
- the Department of Foreign Affairs and Trade; and
- the Department of Finance and Administration.
The objective of the audit was to identify and assess the efficiency and cost effectiveness of the management of foreign exchange risk across the selected agencies, also to identify opportunities to improve the management of foreign exchange risk, including any associated potential financial savings that could accrue to the Commonwealth.
Entity
Department of Defence; Australian Agency for International Development; Department of Foreign Affairs and Trade; Department of Finance and Administration
Type of content
Performance audit (Auditor-General Report No. 33 of 1999–2000)
Published: Monday 13 March 2000
Published
The objective of the performance audit was to assess the administrative effectiveness of DIMA's business entry program against the background of the Business and Temporary Entry program objective, with particular regard to whether:
- the existing performance management mechanisms and compliance monitoring strategies support the achievement of program outcomes and outputs;
- the quality of decision-making;
- business processes facilitate prompt visa decision-making consistent with program objectives; and
- decision-making support mechanisms promote robust and timely decision-making.
Entity
Department of Immigration and Multicultural Affairs
Type of content
Performance audit (Auditor-General Report No. 25 of 1999–2000)
Published: Wednesday 5 January 2000
Published
The objective of this audit was to form an opinion on the adequacy of, and to identify best practice in, Commonwealth agencies' electricity procurement systems and procedures. In doing so, the ANAO also formed an opinion on the level and results of participation by Commonwealth agencies in the National Electricity Market. The audit concentrated on adherence by agencies to the principles of the Commonwealth Procurement Guidelines: Core Policies and Principles (March 1998), emphasising the importance of Commonwealth agencies achieving value-for-money (VFM) in their purchasing. VFM is one of the six principles on which the Guidelines are based.
Entity
Australian Greenhouse Office; Commonwealth Scientific and Industrial Research Organisation; Department of Defence; Department of Finance and Administration
Type of content
Performance audit (Auditor-General Report No. 22 of 1999–2000)
Published: Wednesday 22 December 1999
Published
The audit reviewed the operations of the Bureau of Meteorology. The Bureau's functions include the taking and recording of meteorological observations and other observations required for the purposes of meteorology; the forecasting of weather and of the state of the atmosphere; the issue of warnings of weather conditions likely to endanger life or property; the supply, publication and promotion of meteorological information; and cooperation with international meteorological agencies in relation to the functions just listed. The objectives of the audit were to:
- use national and international benchmarks to evaluate the Bureau's performance in terms of timeliness, cost and quality of weather services to meet the needs of clients; and
- assess how well the Bureau is placed in measuring its outputs/outcomes within the context of the Accrual Budgeting Framework.
Entity
Department of the Environment and Heritage
Type of content
Performance audit (Auditor-General Report No. 19 of 1999–2000)
Published: Monday 22 November 1999
Published
The audit reviewed the operations of the Civil Aviation Authority (CASA), which has prime responsibility for regulating aviation safety in Australia. The audit objectives were to assess the efficiency and effectiveness of the management systems and procedures used by CASA to ensure compliance with regulatory controls by Air Operator's Certificate holders operating passenger-carrying aircraft within High Capacity Regular Public Transport; Low Capacity Regular Public Transport and charter industry sectors; and Certificate of Approval holders. Aviation safety compliance includes entry control, surveillance and enforcement.
Entity
Civil Aviation Safety Authority
Type of content
Performance audit (Auditor-General Report No. 3 of 1999–2000)
Published: Thursday 22 July 1999
Published
All persons, other than Australian nationals, are required to hold a visa to enter and stay in Australia. This audit's focus is on the entry component of the visa process and specifically the Electronic Travel Authority (ETA). The ETA is an electronically-stored authority for travel, which facilitates the entry of tourists and short-term business travellers from countries where the risk of non-compliance with visa conditions is low, that is, in countries classified as ‘low risk'. The objective of the performance audit was to assess the administrative effectiveness of the ETA.
Entity
Department of Immigration and Multicultural Affairs