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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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The ANAO work program outlines potential and in-progress work across financial statement and performance audit.

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Publications

Search the catalogue of published ANAO reports and guides

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39 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 48 of 2008–09)
Published: Tuesday 30 June 2009
Published

Planning and Approval of Defence Major Capital Equipment Projects

The objective of this audit was to assess whether the strengthened two–pass approval process for major capital equipment projects is being implemented effectively.

Expand
Entity 
Department of Defence
Sector 
Defence
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 41 of 2008–09)
Published: Wednesday 17 June 2009
Published

The Super Seasprite

Given the significant expenditure associated with the Super Seasprites, and the problems that the Project had encountered over some time, the ANAO had commenced this performance audit prior to the Government's decision to cancel the Project. The focus of the audit was on Defence's and DMO's administration of the Project. In light of the Government's decision to cancel the Project, the objective of the audit was revised to place greater emphasis on those issues that resulted in the failure of the Project to provide the required capability, and highlighting project management lessons for major Defence acquisitions going forward.Accordingly the audit objective was to:

  • identify those factors that contributed to the on-going poor performance of the Project;
  • outline measures taken by Defence and DMO in seeking to overcome issues encountered by the Project, and key lessons arising from this project for the benefit of major acquisitions projects generally; and
  • determine the capability and cost implications of a project that failed to deliver to expectations.
Expand
Entity 
Department of Defence
Sector 
Defence
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 37 of 2008–09)
Published: Monday 25 May 2009
Published

Online Availability of Government Entities' Documents Tabled in the Australian Parliament

The objectives of the audit were to:

  • 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.

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Entity 
Across Agencies
Sector 
Attorney-General's
Finance
Infrastructure
Parliament
Prime Minister & Cabinet
Regional Development
Transport
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 32 of 2008–09)
Published: Tuesday 19 May 2009
Published

Management of the Tendering Process for the Construction of the Joint Operation Headquarters

The objective of the audit was to review Defence's management of the HQJOC Project's tender process, including probity management, for the construction of the joint operation headquarters in order to provide assurance that the policy principles for the use of private financing had been followed.

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Entity 
Department of Defence
Sector 
Defence
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 31 of 2008–09)
Published: Friday 8 May 2009
Published

Army Reserve Forces

The objective of this audit was to assess Army's progress in addressing the issues previously identified in Defence reviews and ANAO audits as affecting the Army Reserve's capability; and Identify the extent that the Army Reserve is capable of contributing to contemporary Australian Defence Force capability requirements through fulfilling its assigned roles and tasks.

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Entity 
Department of Defence
Sector 
Defence
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 28 of 2008–09)
Published: Wednesday 22 April 2009
Published

Quality and Integrity of the Department of Veterans' Affairs Income Support Records

The objective of the audit was to examine the quality and integrity of DVA's income support records and to report on the effectiveness of the department's management of the data and how it impacts on service delivery.

Expand
Entity 
Department of Veterans' Affairs
Sector 
Defence
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 27 of 2008–09)
Published: Friday 27 March 2009
Published

Management of the M113 Armoured Personnel Carrier Upgrade Project

The objectives of this audit were to assess the progress of the M113 Armoured Personnel Carrier Upgrade Project against stated schedule, cost and technical performance objectives; and Defence Materiel Organisation's (DMO's) progress in implementing the recommendations and addressing the findings of ANAO Audit Report No. 3 2005–06, Management of the M113 Armoured Personnel Carrier Upgrade Project.

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Entity 
Department of Defence
Sector 
Defence
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 25 of 2008–09)
Published: Wednesday 11 March 2009
Published

Green Office Procurement and Sustainable Office Management

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.

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Entity 
Across Entities
Sector 
Energy
Environment
Finance
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 23 of 2008–09)
Published: Wednesday 25 February 2009
Published

Management of the Collins-class Operations Sustainment

The audit focussed on performance information reporting by the submarine System Program Offices on reliability, safety systems and logistic support services. In the context of the sustainability arrangements, the audit considered combat system upgrades and personnel escape and rescue systems. Any arrangements that the Commonwealth may be considering regarding the potential sale of ASC were not within the scope of this audit.

Expand
Entity 
Department of Defence
Sector 
Defence
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 20 of 2008–09)
Published: Thursday 5 February 2009
Published

Approval of Funding for Public Works

The second audit, which is the subject of this report, is a broader and more in-depth cross-portfolio audit. Its objective was to assess:

  • the planning and delivery of capital works projects by proponent agencies;
  • the extent to which projects have delivered on what was intended; and
  • the extent to which proponent agencies have complied with the requirements of the Public Works Committee Act 1969 and approved procedures.
Expand
Entity 
Across Agencies
Sector 
Defence
Education
Employment
Prime Minister & Cabinet
Science
Read published report

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