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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

Publications

Search the catalogue of published ANAO reports and guides

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31 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 52 of 2012–13)
Published: Tuesday 25 June 2013
Published

Management of Debt Relief Arrangements

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of debt relief arrangements.

Expand
Entity 
Australian Taxation Office
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 51 of 2012–13)
Published: Monday 24 June 2013
Published

Management of the Australian Taxation Office's Property Portfolio

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s management of its property portfolio.

Expand
Entity 
Australian Taxation Office
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 44 of 2012–13)
Published: Thursday 13 June 2013
Published

Management and Reporting of Goods and Services Tax and Fringe Benefits Tax Information

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's (ATO) management and reporting of selected information relating to the goods and services tax and the fringe benefits tax.

Expand
Entity 
Australian Taxation Office
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 36 of 2012–13)
Published: Tuesday 21 May 2013
Published

Commonwealth Environmental Watering Activities

The objective of the audit was to assess the effectiveness of the Commonwealth Environmental Water Office’s administration of environmental water holdings.

Expand
Entity 
Department of Sustainability, Environment, Water, Population and Communities
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 33 of 2012–13)
Published: Wednesday 8 May 2013
Published

The Regulation of Tax Practitioners by the Tax Practitioners Board

The objective of the audit was to assess the effectiveness of the Tax Practitioners Board's implementation and administration of the regulatory arrangements for tax practitioners under the Tax Agent Services Act 2009.

Expand
Entity 
Australian Taxation Office; Tax Practitioners Board
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 32 of 2012–13)
Published: Tuesday 7 May 2013
Published

Grants for the Construction of the Adelaide Desalination Plant

The objective of the audit was to assess the awarding of funding for the construction of the Adelaide Desalination Plant (ADP) against the requirements of the Commonwealth's grants administration framework, which includes the Government’s policy requirements for the approval of grants, with a particular focus on the assessments undertaken of each proposed grant in terms of the guidelines for the National Urban Water and Desalination Plan (NUWDP); and identify any potential improvements in grants administration practices.

Expand
Entity 
Department of Sustainability, Environment, Water, Population and Communities; Department of Finance and Deregulation; Department of the Prime Minister and Cabinet
Contact 

Please direct enquiries relating to reports through our contact page.

Sector 
Environment
Finance
Prime Minister & Cabinet
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 22 of 2012–13)
Published: Thursday 21 February 2013
Published

Administration of the Tasmanian Forests Intergovernmental Agreement Contractors Voluntary Exit Grants Program

The objective of the audit was to examine the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of the Tasmanian Forests Intergovernmental Agreement Contractors Voluntary Exit Grants Program.

Expand
Entity 
Department of Agriculture, Fisheries and Forestry
Sector 
Environment
Forestry
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 21 of 2012–13)
Published: Monday 11 February 2013
Published

Individual Management Services Provided to People in Immigration Detention

The objective of the audit was to assess the effectiveness of DIAC’s management of individual management services provided to people in immigration detention.

Expand
Entity 
Department of Immigration and Citizenship
Sector 
Immigration
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 20 of 2012–13)
Published: Tuesday 5 February 2013
Published

Administration of the Domestic Fishing Compliance Program

The objective of the audit was to assess the effectiveness of the Australian Fisheries Management Authority’s administration of its Domestic Fishing Compliance Program.

Expand
Entity 
Australian Fisheries Management Authority
Sector 
Agriculture
Fisheries
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 17 of 2012–13)
Published: Tuesday 29 January 2013
Published

Design and Implementation of the Energy Efficiency Information Grants Program

The objective of the audit was to assess the effectiveness of the design and implementation of the EEIG program. The focus of the audit was the preparation for, and conduct of, the first funding round of the program.

Expand
Entity 
Department of Climate Change and Energy Efficiency
Sector 
Energy
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 11 of 2012–13)
Published: Tuesday 27 November 2012
Published

Establishment, Implementation and Administration of the Quarantined Heritage Component of the Local Jobs Stream of the Jobs Fund

The objective of this audit was to assess the efficiency and effectiveness of the establishment, implementation and administration of the quarantined heritage component of the Local Jobs stream of the Jobs Fund. A particular focus was on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives. The audit approach has been influenced by recent audits of grants administration which have emphasised the importance of transparent and accountable grant decision-making processes to the cost effective achievement of stated program objectives, and having regard for recent government decisions to enhance the framework applying to the administration of grants.

Expand
Entity 
Department of Sustainability, Environment, Water, Population and Communities
Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 4 of 2012–13)
Published: Thursday 20 September 2012
Published

Confidentiality in Government Contracts: Senate Order for Departmental and Agency Contracts (Calendar Year 2011 Compliance)

The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for 2011.

Expand
Entity 
Across Agencies
Sector 
Environment
Finance
Human Services
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 62 of 2002–03)
Published: Monday 30 June 2003
Published

Management of Selected Aspects of the Family Migration Program

The objectives of the audit was to examine the effectiveness and efficiency of DIMIA's decision-making processes and management systems for delivering the parent and partner aspects of the family stream of the Migration Program.

The family stream of Australia's Migration Program enables the reunion of immediate family members of Australian citizens, permanent residents or eligible New Zealand citizens. It consists of four main categories;

  • Partner;
  • Child;
  • Parent; and
  • Other family.
Expand
Entity 
Department of Immigration and Multicultural and Indigenous Affairs
Sector 
Immigration
Indigenous
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 59 of 2002–03)
Published: Friday 27 June 2003
Published

Administration of Australian Business Number Registrations

As part of the Government's Taxation Reform Initiatives, the Australian Taxation Office (ATO) was given responsibility for implementing the Australian Business Number (ABN) and Australian Business Register (ABR) initiatives. The objective of the audit was to assess the administrative effectiveness of the ABN registration process and the ATO's implementation and management of the ABR.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 57 of 2002–03)
Published: Wednesday 25 June 2003
Published

Administration of the Payment of Tax by Non-Residents

The audit reviewed the Australian Taxation Office's administration of the payment of tax by non-residents. The audit objectives were to:

  • provide Parliament with assurance about how efficiently and effectively the ATO administers the payment of tax in respect of non-residents;
  • identify any scope for more effective and efficient administration of the function; and
  • identify any opportunities for the cost-effective collection of additional revenue.
Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 55 of 2002–03)
Published: Tuesday 24 June 2003
Published

Goods and Services Tax Fraud Prevention and Control

The audit reviewed the Australian Taxation Office's fraud prevention and contol arrangements in relation to the Goods and Services Tax. The audit objective was to assess whether the ATO has implemented administratively effective GST fraud control arrangements, consistent with the Commonwealth Fraud Control Guidelines.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 48 of 2002–03)
Published: Monday 16 June 2003
Published

Indigenous Land Corporation - Operations and Performance Follow - up Audit

In 2000, the ANAO tabled Audit Report No 49 1999-2000, Indigenous Land Corporation operations and performance. The 2000 audit made nine recommendations for improvement. This follow-up audit examined the Indigenous Land Corporation's implementation of the recommendations of the 2000 audit.

Expand
Entity 
Department of Immigration and Multicultural and Indigenous Affairs
Sector 
Immigration
Indigenous
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 40 of 2002–03)
Published: Tuesday 22 April 2003
Published

R&D Tax Concession

The audit assessed DITR's and the ATO's administration of the R&D Tax Concession including review processes for registration and subsequent expenditure claims, by eligible companies. In particular, the audit focussed on measuring performance, risk management, and information systems including security and data integrity.

Expand
Entity 
Australian Taxation Office; Department of Industry Tourism and Resources
Sector 
Industry
Taxation
Tourism
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 34 of 2002–03)
Published: Monday 24 March 2003
Published

Pest and Disease Emergency Management Follow-up-Audit

This audit followed up the ANAO's 1999 performance audit report on the Commonwealth's planning and response mechanisms to deal with exotic and new endemic pest and emergencies in the animal and plant sectors (Audit Report No 9 1999-2000 Managing Pest and Disease Emergencies). The previous audit made nine recommendations to improve planning and response strategies for emergencies; better coordination; diagnostic support; and appropriate monitoring and surveillance. The objective of the follow-up audit was to assess AFFA's implementation of the recommendations, and whether implementation of these recommendations, or appropriate alternative measures, has improved the Commonwealth's planning and response strategies for pest and disease emergencies. The ANAO also observed and assessed relevant parts of the September 2002 foot and mouth disease simulation, Exercise Minotaur.

Expand
Entity 
Agriculture Fisheries and Forestry - Australia Department of Agriculture
Sector 
Agriculture
Fisheries
Forestry
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 19 of 2002–03)
Published: Monday 2 December 2002
Published

The Australian Taxation Office's Management of its Relationship with Tax Practitioners

The audit examined the ATO's management of its relationship with tax practitioners (tax agents and the wider group of professionals working on taxation matters for clients). However, our main focus was the ATO's management of its relationship with tax agents because they are the core element of the tax practitioner grouping and their role is fundamental to the effective operation of the tax system. The objective of the audit was to assess how well the ATO manages its relationship with tax practitioners, focussing on selected ATO relationships with tax practitioners, in particular its regulatory relationship with tax agents, its service support relationship with tax agents and its relationship with tax agents and members of the wider tax practitioner group in the professional bodies as key stakeholders in tax administration.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 57 of 2001–02)
Published: Friday 14 June 2002
Published

Management Framework for Preventing Unlawful Entry into Australian Territory

The objective of the audit was to assess DIMIA's management of offshore measures to prevent and detect unlawful entry, and to identify opportunities for improvement. The audit did not cover the processing arrangements, referred to as the Pacific Strategy, introduced as part of the legislative changes in September 2001. Nor did it cover the range of measures use for prevention and detection at the border and on shore. As DIMIA is the lead agency responsible for the development of immigration policy, the audit focussed in the administrative effectiveness of the governance framework used by the department to implement and to support the achievement of Government strategies to prevent unlawful entry to Australian Territory.

Expand
Entity 
Department of Immigration and Multicultural and Indigenous Affairs
Sector 
Immigration
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 56 of 2001–02)
Published: Thursday 13 June 2002
Published

Workforce Planning in the Department of Immigration and Multicultural and Indigenous Affairs

The objective of the audit was to determine whether DIMIA's workforce planning systems are effectively supporting human resource management practices, which contribute to the efficient and effective achievement of project outcomes.

Expand
Entity 
Department of Immigration and Multicultural And Indigenous Affairs
Sector 
Immigration
Indigenous
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 55 of 2001–02)
Published: Friday 7 June 2002
Published

Administration of Tobacco Excise

Although the audit examined broader aspects of the ATO's administration (such as, tobacco excise governance arrangements, intelligence capability and compliance and investigations activities), we placed particular emphasis on the strategies used by the ATO to address the proliferation of chop-chop (Australian grown tobacco sold illicitly in a chopped up form for $80 to $100 per kilogram. In comparison, 50 grams of legal roll-you-own tobacco costs around $16 i.e. $320 per kilogram) in the Australian markets, as it is an area of major risk to tobacco excise revenue.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 49 of 2001–02)
Published: Monday 13 May 2002
Published

The Management of Commonwealth National Parks and Reserves

The audit reviewed Commonwealth National Parks involving total assets of $105 million with net operating costs of $41.77 million. Nineteen Commonwealth reserves are declared comprising six terrestrial national parks, one botanic garden and twelve marine parks and reserves totalling some 23 million hectares across Australia, its external territories and Commonwealth marine areas. The objective of the audit was to examine and report on the adequacy of the planning, management and reporting systems which support the Director of National Parks in the achievement of required functions under relevant legislation and agreed outputs and outcomes.

Expand
Entity 
Department of the Environment and Heritage
Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 47 of 2001–02)
Published: Tuesday 7 May 2002
Published

Administration of the 30 Per Cent Private Health Insurance Rebate

The 30 per cent Private Health Insurance Rebate is a financial incentive for individuals to purchase health insurance cover. The rebate provides for a reimbursement or discount of 30 per cent of the cost of private health insurance. It is available to all Australians who are eligible for Medicare and have private health insurance. The objective of the audit was to determine the effectiveness of Commonwealth Government agencies administration of the rebate.

Expand
Entity 
Australian Taxation Office; Department of Finance and Administration; Department of Health and Aged Care; Department of the Treasury; Health Insurance Commission
Sector 
Ageing
Finance
Health
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 35 of 2001–02)
Published: Monday 11 March 2002
Published

ATO Progress in Addressing the Cash Economy

The Australian Taxation Office (ATO) established a task force in 1996 to develop a greater understanding of the factors involved and to devise a coordinated approach in dealing with the cash economy. The objective of the performance audit was to report to Parliament on the ATO's progress in addressing the cash economy, including its monitoring and reporting of outcomes. The audit focused on the ATO's implementation of its Cash Economy Task Force recommendations in the light of the tax reform that has taken place over the last two years.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 20 of 2001–02)
Published: Friday 16 November 2001
Published

Fraud Control Arrangements in the Department of Agriculture, Fisheries and Forestry - Australia (AFFA)

The ANAO reviewed arrangements for the development of the department's fraud policy, fraud risk assessment and fraud control plan within the core functional areas of the department that are responsible for these activities. The audit also examined the operational procedures and guidelines that were in place to implement the department's fraud policy. The objective of the audit was to assess whether AFFA has implemented appropriate fraud control arrangements in line with the Fraud Control Policy of the Commonwealth and whether these arrangements operate effectively in practice.

Expand
Entity 
Agriculture Fisheries and Forestry - Australia
Sector 
Agriculture
Fisheries
Forestry
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 17 of 2001–02)
Published: Friday 26 October 2001
Published

Administration of Petroleum Excise Collections

The audit's objective was to assess, and report to Parliament on, the ATO's administration of petroleum excise collections. The audit examined whether the ATO had implemented effectively administrative arrangements for the collection of petroleum excise since the transfer of the function from Customs in 1999. Areas that were examined relating to administration of petroleum excise were:

  • governance arrangements;
  • licensing arrangements;
  • compliance management;
  • investigations; and
  • revenue management.

The audit also reviewed the role of Customs in performing functions directly related to petroleum excise collections and key elements of the management relationship between the ATO and Customs in this area.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 6 of 2001–02)
Published: Thursday 9 August 2001
Published

Commonwealth Fisheries Management: Follow-up Audit

This follow-up audit reviewed the operations of the Australian Fisheries Management Authority (AFMA) which is responsible for ensuring the sustainable use and efficient management of Commonwealth fisheries resources. The objective of this follow-up audit was to assess the extent to which AFMA addressed the issues that gave rise to the recommendations of ANAO Report No.32 1995-96, and the related recommendations of the House of Representatives Standing Committee Report 1997, that were supported by the Government.

The follow-up audit focussed on the key issues identified in the recommendations and grouped these in the themes of:

  • strategic and performance management;
  • management of the advisory process;
  • implementation of fisheries management methods;
  • managing AFMA's environmental responsibilities as they relate to Commonwealth fisheries
    management;
  • compliance, monitoring and enforcement responsibilities; and
  • management of information and research.
Expand
Entity 
Australian Fisheries and Management Authority
Sector 
Agriculture
Fisheries
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 3 of 2001–02)
Published: Tuesday 17 July 2001
Published

The Australian Taxation Office's Administration of Taxation Rulings

Taxation rulings are a key mechanism used by the Australian Taxation Office (ATO) to disseminate the Commissioner of Taxation's interpretative advice on Australian taxation law. The objective of the audit was to:

report to Parliament on the operation of the ATO's administration of taxation rulings (public, private and oral rulings); and where appropriate, make recommendations for improvements, having regard to considerations of: efficiency and effectiveness of the ATO's administration of the rulings system, particularly in relation to the achievement of the objectives set by Parliament for the rulings system; the ATO's systems' capacity to deliver consistency and fairness for taxpayers; and good corporate governance, including the control framework.

 

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report

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