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Publications

Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.

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Publications

Search the catalogue of published ANAO reports and guides

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7 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 39 of 1997–98)
Published: Monday 6 April 1998
Published

Management of Selected Functions of the Child Support Agency

The objective of the audit was to assess the performance of the Child Support Agency in the administration of key aspects of the Child Support Scheme. The ANAO previously audited the CSA in 1993-94 and identified scope for improvement in the management and administration of the Child Support Scheme. Particular areas of audit concern included client service, staff training and debt management. The current audit has reviewed the CSA's progress in improving Agency performance since that time. The audit focused initially on the areas identified in the previous audit, but also sought to identify further opportunities for improvement where appropriate.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 37 of 1997–98)
Published: Friday 20 March 1998
Published

Protection of Confidential Client Data from Unauthorised Disclosure

The purpose of this follow-up audit was to report on action taken by the Department of Social Security and Centrelink in addressing the recommendations of Audit Report No.23 1993-94 Protection of Confidential Client Information from Unauthorised Disclosure. The objectives were to:

  • ascertain the extent to which the recommendations of the original audit have been implemented;
  • identify other changes made in relation to data confidentiality within the Social Security portfolio since 1993;
  • assess the impact of the changes made; and
  • identify any scope for further improvement.
Expand
Entity 
Centrelink; Department of Social Security
Sector 
Centrelink
Social Services
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 33 of 1997–98)
Published: Monday 23 February 1998
Published

Commonwealth Management of the Great Barrier Reef

The objective of this audit was to assess the efficiency and effectiveness of the Commonwealth's management of the Great Barrier Reef as implemented by the Authority. This audit was undertaken because of the environmental significance of the Great Barrier Reef Region; its growing economic importance; recent changes to the Authority's budget arrangements; and because the Authority had not been subject to a performance audit since its establishment approximately 20 years ago.

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Entity 
Great Barrier Reef Marine Park Authority
Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 25 of 1997–98)
Published: Thursday 18 December 1997
Published

Gun Buy Back Scheme

The main objectives of the audit were to examine and form an opinion on:

  • the efficiency, economy and administrative effectiveness with which the Commonwealth planned and coordinated implementation of the gun buy-back scheme;
  • the management of firearms surrender and destruction in the Australian Capital Territory by the Australian Federal Police; and
  • the management of the competitive tendering process for the national public education campaign.

Audit criteria were developed which examined program policy and planning, coordination with and payment of funds to the States.

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Entity 
Attorney-General's Department
Sector 
Attorney-General's
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 20 of 1997–98)
Published: Thursday 4 December 1997
Published

Sales Tax

The objective of the audit was to ascertain how efficiently and effectively the ATO administers sales tax collections. The audit excluded an examination of the Australian Customs Service's sales tax administration, although it did examine coordination and liaison arrangements between the ATO and ACS. The audit approach involved analysing the ATO's performance against the five elements of the ATO's established compliance improvement process, namely:

  • interpreting and clarifying sales tax law;
  • identifying and understanding clients and markets (enabling tax officers to identify and analyse risks of non-compliance);
  • providing education and information to clients regarding sales tax obligations, based on identified compliance risks;
  • implementing administrative arrangements which ensure and/or assist taxpayers to meet their obligations; and
  • detecting non-compliance and taking action to remedy instances of non-compliance.
Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 19 of 1997–98)
Published: Thursday 4 December 1997
Published

Risk Management in ATO Small Business Income

The objective of the audit was to report to Parliament on the economy, efficiency and administrative effectiveness of the risk management process in the Small Business Income business line. It follows Audit Report No.37 1996-97 and entitled Risk Management - Australian Taxation Office. That audit focused on broad strategic issues relevant to risk management in the Australian Taxation Office (ATO) as a whole. This audit follows the issues identified in that report into the day-to-day management of the Small Business Income as an example of how risk management operates in a significant element of the ATO.

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Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 6 of 1997–98)
Published: Monday 20 October 1997
Published

Risk Management in Commercial Compliance

The objective of the audit was to review the efficiency and administrative effectiveness of the Commercial Compliance Branch's risk management processes and to establish whether the approach provided a sound foundation for the development and application of risk management across the Australian Customs Service. The ANAO also examined the wider risk management context across ACS in order to appreciate how risk management processes in the Branch related to the agency as a whole.

Expand
Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report

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