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The objective of the audit was to assess whether the award of a $443.3 million grant to the Great Barrier Reef Foundation was informed by appropriate departmental advice and through processes that complied with the grants administration framework.
The audit objective was to assess the effectiveness of the Attorney-General’s Department’s design of the Data Retention Industry Grants program, including performance monitoring, reporting, evaluation and assurance arrangements.
The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:
provide insights to entities more broadly, to encourage improved performance; and
continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.
The objective of the audit was to assess the effectiveness of the Department of the Environment and Energy’s arrangements for the preparation and reporting of Australia’s greenhouse gas emissions estimates and projections.
The Auditor-General undertook a limited assurance engagement of the Department of Finance’s management of the lease between the Commonwealth of Australia and the New South Wales Rifle Association over the Malabar Headland. The limited assurance engagement examined whether the management was, in all material respects, in accordance with the Commonwealth Property Management Framework.
The objective of the audit was to examine the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 and the enhanced Commonwealth performance framework.
The objective of this audit was to examine the effectiveness of the Australian Federal Police’s, the Australian Financial Security Authority’s and the Attorney-General’s Department’s administration of property and funds under the Proceeds of Crime Act 2002.
The objective of the audit was to assess the extent to which the Department of the Environment and Energy has implemented the recommendations from ANAO Report No. 43 2013–14 and strengthened its framework for the delivery of its regulatory activities.
The objective of the audit was to assess the effectiveness of the arrangements established by the Australian Antarctic Division (AAD), a division of the Department of the Environment, to support Australia’s Antarctic Program.
The audit objective was to assess the effectiveness of the Department of the Environment’s and the Australian Customs and Border Protection Service’s management of compliance with the wildlife trade regulations under Part 13A of the Environment Protection and Biodiversity Conservation Act 1999.
The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the terms of the Natural Disaster Relief and Recovery Arrangements Ministerial determination.
The objective of the audit was to assess the effectiveness of the arrangements established by the Department of the Environment for the funding and management of the Nimmie-Caira System Enhanced Environmental Water Delivery Project.
The audit objective was to assess the effectiveness of physical security arrangements in selected Australian Government agencies, including whether applicable Australian Government requirements are being met.
The objective of the audit was to assess the effectiveness of the Department of the Environment’s regulation of proponents’ compliance with Part 9 of the Environment Protection and Biodiversity Conservation Act 1999.
The objective of the audit was to assess the Australian Federal Police's (AFP’s) management of policing services at Australian international airports. In order to form a conclusion against this audit objective, the Australian National Audit Office (ANAO) examined if:
the transition to the 'All In' model of policing at airports (Project Macer) had been delivered effectively;
appropriate processes are in place for managing risk and operational planning;
effective stakeholder engagement, relationship management and information sharing arrangements are in place;
facilities at the airports are adequate and appropriate; and
appropriate mechanisms for measuring the effectiveness of policing at airports have been developed and implemented.
The objective of the audit was to assess the effectiveness of the administration of the Smart Grid, Smart City Program, including the establishment, implementation and ongoing management of the program.
The objective of the audit was to assess the effectiveness of Australia’s arrangements to meet its treaty obligations under three selected treaties:
International Convention on Civil Liability for Bunker Oil Pollution Damage 2001;
Agreement between Australia and the International Atomic Energy Agency for the Application of Safeguards in connection with the Treaty on the Non-Proliferation of Nuclear Weapons of 1 July 1968 and Additional Protocol; and
The objective of the audit was to assess the effectiveness of the Australian Transaction Reports and Analysis Centre's (AUSTRAC) arrangements for processing financial intelligence, to assist domestic partner agencies and international counterparts in their operations and investigations.
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.
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.
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.
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.
To assess the extent to which agencies create, manage and dispose of records in accordance with key business, legal and policy requirements.
The agencies included in the audit were the: Australian Customs and Border Protection Service (Customs); Department of Immigration and Citizenship (DIAC); and the Department of the Treasury (Treasury). The audit also considered the Archives' response to Recommendation No. 1 from ANAO Audit Report No.6 2006, 07 Recordkeeping including the Management of Electronic Records, including whether they had clarified Australian Government records management requirements for agencies.
The objective of the audit was to assess the effectiveness of Customs and Border Protection's risk-based management of end-to-end processing of incoming international air passengers in achieving border security and passenger facilitation outcomes.
The objective of the audit was to assess the effectiveness of DSEWPaC's administration of PIIOP, including the acquisition of water access entitlements and progress towards achieving the program's objectives.
The objective of the audit was to assess the effectiveness of the Project Wickenby taskforce in making Australia unattractive for international tax fraud and evasion by detecting, deterring and dealing with the abusive use of secrecy havens by Australian taxpayers.
to assess the effectiveness of the revised certification process in promoting compliance of government advertising campaigns (campaigns) with the March 2010 Guidelines on Information and Advertising Campaigns by Australian Government Departments and Agencies (2010 Guidelines);
to assess the effectiveness of agency administration in developing campaigns and implementing key processes against the requirements of the campaign advertising framework;
to assess the effectiveness of Finance’s administration of the campaign advertising framework; and
to assess the effect on campaigns of an exemption from the 2010 Guidelines.
The objective of the audit was to assess the effectiveness of the Department of Climate Change and Energy Efficiency’s implementation and administration of the National Greenhouse and Energy Reporting Scheme.
The objective of the audit was to assess the effectiveness of FaHCSIA’s administration of the HAF. To address this objective, the Australian National Audit Office (ANAO) assessed FaHCSIA’s administration against a range of audit criteria, including the extent to which:
assessment and approval processes were soundly planned and implemented, and were consistent with the requirements of the overarching financial management framework;
appropriately structured funding agreements were established and managed for each approved grant; and
the performance of the HAF, including each of the funded projects, was actively monitored and reported.
The audit objective was to assess the effectiveness of DEEWR’s and FaHCSIA’s administration of the Australian Government’s responsibilities under Element 1 of the National Partnership Agreement on Indigenous Economic Participation (including the NT Jobs Package).
This audit is the thirteenth in a series of audits that have fulfilled the Senate’s request for the Auditor-General to provide an annual report on agencies’ compliance with the Order, since it was introduced in 2001. The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts.
The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of EC measures and the implementation of the pilot of new drought reform measures.
The objective of the audit was to assess the effectiveness of Department of Infrastructure and Transport’s and the Attorney‐General’s Department’s management of the Aviation and Maritime Security Identification Card (ASIC and MSIC) schemes.
The objective of the audit was to assess the effectiveness of annual Certificate of Compliance processes for FMA Act agencies. To form a conclusion against the audit objective, the audit considered: Finance’s administration of the Certificate process at a whole-of-government level; selected agencies’ annual Certificate processes; and, the design and impact of the Certificate.
The audit examined key aspects of the first four tenders for the RtB program. These tenders provided coverage across the Basin and resulted in expenditure in excess of $1 billion. The 2008–09 tenders included the largest single purchase under the program—$303 million to Twynam Agricultural Group. The audit also examined the Commonwealth's contribution to the purchase of Toorale station, the only purchase outside a tender process.
The objective of this audit was to assess key aspects of the establishment and administration of HIP by DEWHA as well as the transition of the program to DCCEE. All phases of the program were examined with particular emphasis for Phase 2 being given to:
On 3 February 2010, Senator Christine Milne wrote to the Auditor General raising concerns about DEWHA's administration of the Green Loans program and requesting a performance audit of the program. Issues raised included: uncapped assessor numbers; problems with the delivery of the program; the quality of assessor training and assessments provided to households; the lack of an audit facility within the program; and equitable access to work under the program.
In light of Senator Milne's request and other concerns in relation to the administration of the program, the Auditor-General agreed on 25 February 2010 to conduct a performance audit of the program. The objective of the audit was to examine key aspects of the establishment and administration of the Green Loans program by DEWHA and the program's transition to DCCEE. Particular emphasis was given to the program's three main elements:
training, registration and contracting of assessors;
scheduling, conduct, and reporting of home sustainability assessments, and the associated payments to assessors; and
provision of green loans to householders, and the associated payments to participating financial institutions.
The audit also examined the extent to which steps had been taken by DEWHA and DCCEE to assess whether the Green Loans program was achieving its objectives.
The objective of the audit was to assess the effectiveness of the selection, implementation, operation and monitoring of FRCs by AGD and FaHCSIA. The three main criteria for this audit assessed whether AGD and FaHCSIA had effectively:
planned and implemented the FRC initiative, including the FRC selection and funding processes;
undertaken administration activities to guide the operation and progress of the FRC initiative towards meeting its objectives; and
monitored, evaluated and reported on the performance of FRCs.
The objective of this audit was to assess key aspects of Australian Government agencies' fraud control arrangements to effectively prevent, detect and respond to fraud, as outlined in the Guidelines. The scope of the audit included 173 agencies subject to the FMA Act or the CAC Act.
The audit objective was to assess whether agreements between Australian Government (Commonwealth) agencies reflect sound administrative practices. To meet this objective, the audit reviewed current government policy and a range of better practice guidelines, conducted interviews with agencies and examined cross-agency agreements, to formulate suitable audit criteria and subsequently develop better practice principles.
The objective of this audit was to assess the coordination of Australian, State and Territory Government climate change programs and the integrity of measuring and reporting of Australia's greenhouse gas emissions and abatement. Particular emphasis was given to the:
coordination of Australian Government and State/Territory climate change programs;
integrity of the national inventory to measure Australia's greenhouse gas emissions; and
integrity of measuring and reporting government abatement measures.
The objective of this audit was to assess the effectiveness of the administration of specific climate change programs by the departments of the Environment, Water, Heritage and the Arts and Resources, Energy and Tourism. In undertaking this audit, particular emphasis was given to the implementation of good administrative practice and the extent to which the program objectives were being met. The audit followed four lines of inquiry:
development of program objectives and assessment of program risks;
assessment and approval of competitive grant applications;
assessment and approval of rebate applications; and
The objective of the audit was to assess the effectiveness of security awareness and training arrangements at selected Australian Government organisations, including whether they addressed selected security issues from the PSM.
The objective of the audit was to assess the effectiveness of Customs and Border Protection's performance in managing and coordinating enforcement operations against illegal foreign fishing in Australia's northern waters. The audit focused on Customs and Border Protection's role within the whole of government policy coordination framework; the effectiveness of its intelligence support for operational planning and policy and strategy development; its performance in planning, prioritising and administering effective enforcement operations; and its performance in measuring and reporting on the effectiveness of the program.
The objective of this audit was to assess whether the WSA program has been administered effectively by the NWC/DEWHA, as relevant, and is achieving its stated program objective. Specifically, the ANAO examined whether:
funding proposals have been assessed and approved in a fair, consistent manner and in accordance with applicable criteria, program guidelines and better practice;
appropriate funding arrangements have been established with proponents, having regard to the size of the grant, the type of entity involved and the nature of the project; and
DEWHA (and previously the NWC) is actively monitoring whether proponents are complying with their obligations, and grant payments are made only in accordance with funding agreements.
More broadly, the audit examined DEWHA's strategy for evaluating and reporting on the long-term benefits of the program.
The audit objective was to assess the effectiveness of agencies' contract management by determining if they had sound practices and systematic approaches to this activity. Particular attention was given to each agency's:
day-to-day management of individual contracts; and
The objective of this audit is to assess Customs and Border Protection's processing of incoming international air passengers in the primary line, in particular the extent to which: (a) systems and controls effectively support the referral of incoming air passengers who pose a risk and those carrying prohibited items; (b) air passengers presenting an immigration risk are processed appropriately; and (c) Customs and Border Protection has arrangements in place to effectively promote co-operation and information sharing between Customs and Border Protection and DIAC.
The Senate Order for Departmental and Agency Contracts (the Senate Order/the Order) was introduced in June 2001. The Order is one of several measures that the Senate introduced in recent years, to improve public knowledge of information on procurement and the expenditure of public funds. The main principle that underpins the Senate Order is that the Parliament's and public's access to this information should not be restricted by the inclusion of confidential information in contracts unless there is a sound basis for doing so. Public knowledge of information on contracted goods and services delivered to the government, can lead to better results for the Australian Government and the public. The Senate Order requirements have been amended over time to improve agency reporting, for example, on grants.
As an element of the arrangements implemented to support the role of the ANAO in reviewing campaigns' compliance with the Guidelines announced on 2 July 2008, the ANAO advised the chair of the JCPAA that the ANAO will provide regular summary reports to Parliament. Section 25 of the Auditor-General's Act 1997 provides for the tabling of such reports.
The objective of this audit was to assess whether selected organisations had effective security risk management programs, including whether a selection of protective security risk treatment controls was working as designed.
determine the extent to which government entities complied with the requirement to publish and maintain documents online that were presented to the Parliament;
evaluate selected government entities' policies and practices regarding online publishing; and
assess AGIMO's policy and guidance in support of online publishing.
To address this objective the audit was conducted in three parts. Firstly, we reviewed a sample of papers tabled between 2000 and 2008 in order to assess their availability online. Next, we examined the online publishing practices of five government entities. These were the: Australian Federal Police (AFP); Department of the House of Representatives (DHR); Department of Infrastructure, Transport, Regional Development and Local Government (Infrastructure); Department of the Treasury (Treasury); and National Archives of Australia (NAA). Finally, we reviewed AGIMO's role in supporting government entities in their online publishing practices.
The objective of this audit was to assess and report on the progress being made by Government agencies in achieving better practice in green office procurement and sustainable office management. The scope of the audit included agencies incorporated under the Financial Management and Accountability Act 1997 as well as a sample of bodies incorporated under the Commonwealth Authorities and Companies Act 1997. Sixty-three agencies were included in an audit survey. Detailed validation was carried out in nine of these agencies.
Department of the Prime Minister and Cabinet; Department of Finance and Deregulation; Department of Education, Employment and Workplace Relations; Department of Health and Ageing; Attorney-General's Department
The objective of the follow up audit was to assess the extent to which Customs has implemented seven of the previous audit's recommendations; the two recommendations relating to strategic and tactical taskings and dissemination of intelligence will be considered in the context of the planned performance audit of Illegal Foreign Fishing in Australia's Northern Waters.
The objective of the audit was to assess whether Customs has implemented effective measures to control IUU fishing in the Southern Ocean. The audit examined Customs' management and coordination of enforcement operations in the Southern Ocean, with particular emphasis on:
the approach to assessing and reporting SOMPR program performance, and whether outcomes are being met;
coordination with other stakeholder agencies to meet program outcomes;
the operational planning framework, management of human and physical resources and contract management; and
the management of the deployment and operation of program maritime assets.
The audit objective was to assess whether all agencies compiled Internet listings as required by the Senate Order, and to examine the appropriateness of the use, by selected agencies, of confidentiality provisions.
The objective of the audit was to assess the effectiveness of the NCA's management of its asset portfolio. This included examining its asset management systems and the management of selected contracts that the NCA has in place to maintain specific assets.
The objective of the audit was to assess how well EMA is meeting its objective of providing national leadership in the development of measures to reduce risk to communities and manage the consequences of disasters.
The objective of the audit was to assess whether selected regulatory agencies have cost recovery procedures and practices which comply with the Government's guidelines. To address this objective, the audit assessed the management of cost recovery against the following criteria:
regulatory agencies have clear and consistent cost recovery procedures to identify their activities and costs, and set fees and levies;
regulatory agencies have effectively implemented their cost recovery procedures;
regulatory agencies regularly monitor and review their cost recovery activities; and
regulatory agencies regularly report on their cost recovery.
The objective of this audit was to assess and report on the administration of the regional delivery of NHT 2 and the NAP.
The scope of the audit encompassed both Environment and DAFF, including the Joint Team of staff from both departments working together under a common management structure for the delivery of both programs. The audit focused on:
the implementation of the regional delivery arrangements;
governance and financial management for regional delivery; and
monitoring, evaluation and reporting on the programs' performance.
The objective of the audit is to examine and report on the efficiency and effectiveness of AFP's administration and management of its overseas deployments. The audit specifically examines two deployments and focuses on strategic and operational planning and logistics. The audit examines a planned, long-term overseas deployment (as part of the Participating Police Force (PPF) within the Regional Assistance Mission to Solomon Islands (RAMSI)) and a crisis-driven deployment in response to a specific event (Disaster Victim Identification (DVI) assistance to Thailand following the Indian Ocean Tsunamis of 26 December 2004).
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.
The objective of this audit was to evaluate whether selected Australian Government agencies were effectively managing security risks arising from the use of contractors. To address this objective, the audit evaluated relevant policies and practices in the audited agencies against a series of minimum requirements in the management of security issues in procurement and contracting activity. These minimum requirements were developed from the guidance and standards contained in the PSM and also from the ANAO's previous protective security audits.
The audit focused on two broad types of contracting arrangements: contracting of security functions; and contracting of any service or business function that requires, or which has the potential to require, contractors to access sensitive or security classified information.
The following Australian Government agencies were involved in this audit:
Department of Finance and Administration (Finance); and
Department of Foreign Affairs and Trade (DFAT).
In addition, the Attorney-General's Department, which is responsible for the maintenance of the PSM and for providing advice on contemporary protective security policies and practices, was consulted during the audit.
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.
examine Customs' management of the CMR project; and
determine whether the ICS and CCF met:
project and operational objectives; and
user capability and functionality requirements.
Particular emphasis was given to the following areas:
the project management framework that supported the CMR project;
implementation arrangements for the ICS; and
ongoing operational arrangements.
After this audit commenced, Customs engaged Booz Allen Hamilton to undertake a separate review of the ICS. The purpose of that review was to provide Customs with a forward looking report on the lessons to be learned from the implementation of the ICS, its current status and the opportunities to enhance benefits for both Government and industry. The ANAO consulted closely with the Booz Allen Hamilton team and is supportive of the recommendations in their report, which was released in May 2006. The review made thirteen recommendations relating to the ongoing management and governance of the Cargo Management Re-engineering Program at both strategic and tactical levels.
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