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This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.
The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection's (DIBP’s) management of the Central Movement Alert List (CMAL) system, having particular regard to the recommendations contained in Audit Report No. 35 of 2008–09.
This report complements the interim phase report released in June 2013 (Audit Report No.49 2012–13), and provides a summary of the final audit results of the audits of the financial statements of all Australian Government entities, including the Consolidated Financial Statements for the Australian Government.
Under section 57 of the Financial Management and Accountability Act 1997 (FMA Act) the Auditor-General is required to report each year to the relevant Minister, on whether the financial statements of agencies have been prepared in accordance with the Finance Minister's Orders (FMOs) and whether they give a true and fair view of the matters required by those Orders.
Our interim audits of agencies encompass a review of governance arrangements related to agencies' financial reporting responsibilities, and an examination of relevant internal controls, including information technology system controls. An examination of such issues is designed to assess the reliance that can be placed on internal controls to produce complete and accurate information for financial reporting purposes.
The objective of the audit was to assess the effectiveness of the Department of Immigration and Citizenship's management of the Settlement Grants Program. The ANAO assessed DIAC's performance in terms of how effectively it planned for funding rounds, assessed and allocated grants, monitored and evaluated the program, and managed relationships with its stakeholders. In doing so, the ANAO focused on SGP projects that received funding in the 2007–08.
The objective of the audit was to assess the effectiveness of DIAC's management of MAL. The scope was confined to DIAC's management and use of the system: it did not examine the work of others with an interest in the system, such as security agencies.
The Auditor-General Act 1997 establishes the mandate for the Auditor General to undertake financial statement audits of all Commonwealth entities including those of government agencies, statutory authorities and government business enterprises.
Financial statement audits are an independent examination of the financial accounting and reporting of public sector entities. The results of the examination are presented in an audit report, which expresses the auditor's opinion on whether the financial statements as a whole and the information contained therein fairly present each entity's financial position and the results of its operations and cash flows. The accounting treatments and disclosures reflected in the financial statements by the entity are assessed against relevant accounting standards and legislative reporting requirements.
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.