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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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20 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 31 of 2015–16)
Published: Thursday 5 May 2016
Published

Administration of Higher Education Loan Program Debt and Repayments

The audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.

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Entity 
Australian Taxation Office (ATO); Department of Education and Training
Contact 

Please direct enquiries relating to reports through our contact page.

Activity 
Service delivery
Sector 
Education
Taxation
Training
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 22 of 2015–16)
Published: Monday 22 February 2016
Published

Supporting the Australian Antarctic Program

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.

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Entity 
Department of the Environment
Contact 

Please direct enquiries relating to reports through our contact page. 

Activity 
Governance
Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 13 of 2015–16)
Published: Thursday 10 December 2015
Published

Managing Compliance with Visa Conditions

The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s (DIBP) management of compliance with visa conditions. To form a conclusion against this objective, the ANAO assessed whether DIBP:

  • effectively manages risk and intelligence related to visa holders’ non-compliance with their visa conditions;
  • promotes voluntary compliance through targeted campaigns and services that are appropriate and accessible to the community;
  • conducts onshore compliance activities that are effective and appropriately targeted; and
  • has effective administrative arrangements to support visa holders’ compliance with their visa conditions.
Expand
Entity 
Department of Immigration and Border Protection
Contact 

Please direct enquiries relating to reports through our contact page.

Activity 
Regulation
Sector 
Border
Immigration
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 7 of 2015–16)
Published: Tuesday 10 November 2015
Published

Managing Compliance with the Wildlife Trade Provisions of the Environment Protection and Biodiversity Conservation Act 1999

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.

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Entity 
Department of the Environment; Department of Immigration and Border Protection
Contact 

Please direct enquiries relating to reports through our contact page.

Activity 
Regulation
Sector 
Border
Customs
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 3 of 2015–16)
Published: Thursday 13 August 2015
Published

Regulation of Great Barrier Reef Marine Park Permits and Approvals

The objective of this audit was to assess the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals within the Great Barrier Reef Marine Park.

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Entity 
Great Barrier Reef Marine Park Authority
Contact 

Please direct enquiries relating to reports through our contact page.

Activity 
Regulation
Sector 
Environment
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 1 of 2015–16)
Published: Wednesday 8 July 2015
Published

Procurement Initiatives to Support Outcomes for Indigenous Australians

The objective of the audit was to assess the effectiveness of the administration of procurement initiatives to support opportunities for Indigenous Australians.

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Entity 
Department of Defence; Australian Taxation Office; Department of Human Services; Department of Employment; Department of Industry and Science; and Department of Education and Training
Contact 

Please direct enquiries relating to reports through our contact page.

Activity 
Governance
Sector 
Defence
Education
Employment
Human Services
Indigenous
Industry
Prime Minister & Cabinet
Science
Social Services
Taxation
Training
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 50 of 2006–07)
Published: Tuesday 26 June 2007
Published

The Higher Education Loan Programme

The objective of the audit was to assess the effectiveness of procedures and processes used by DEST and the ATO to record HECS–HELP student loans. To achieve this, the ANAO assessed the performance of DEST and the ATO against three criteria as follows:

  • DEST monitored student contributions set by higher education providers for consistency with Australian Government policy;
  • DEST paid HECS–HELP advance payments to higher education providers based on sound estimates, and recorded, reconciled and reported these payments; and
  • the ATO has established procedures and processes to correctly record HECS–HELP loans against student tax records.
Expand
Entity 
NO-DEPTS-LISTED
Sector 
Education
Science
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 49 of 2006–07)
Published: Monday 25 June 2007
Published

Non-APS Workers

The objective of the audit was to assess the management practices undertaken by APS agencies to achieve value for money and transparency in dealing with contracts for non-APS workers. The focus of the audit was on circumstances where agencies had a significant reliance on a non-APS workforce to assist in achieving their core functions. Regular reporting by agencies of expenditure on non-APS workers was outside the scope of this audit.

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Entity 
NO-DEPTS-LISTED
Sector 
Ageing
Agriculture
Border
Centrelink
Customs
Finance
Foreign Affairs
Health
Prime Minister & Cabinet
Trade
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 48 of 2006–07)
Published: Friday 22 June 2007
Published

Superannuation Payments for Contractors Working for the Australian Government: Follow-up Audit

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.
Expand
Entity 
NO-DEPTS-LISTED
Sector 
Attorney-General's
Finance
Foreign Affairs
Human Services
Science
Taxation
Trade
Treasury
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 47 of 2006–07)
Published: Thursday 21 June 2007
Published

Coordination of Australian Government Assistance to Solomon Islands

The objective of the audit was to assess the coordination of Australian Government assistance to Solomon Islands through RAMSI, including the establishment of objectives and an outcomes monitoring framework. In particular, the audit examined arrangements for: coordination between Australian Government agencies; strategic planning and risk management; measuring the effectiveness of RAMSI; and reporting to RAMSI's Australian stakeholders.

Expand
Entity 
Department of Foreign Affairs and Trade; Australian Agency for International Development
Sector 
Foreign Affairs
Trade
Read published report

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