Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
Type of content
Performance audit (Auditor-General Report No. 34 of 2015–2016)
Published: Thursday 5 May 2016
Published
The objective of this audit was to assess the effectiveness of the administration of tobacco excise and excise equivalent goods.
Entity
Australian Taxation Office (ATO); Department of Immigration and Border Protection
Contact
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Type of content
Performance audit (Auditor-General Report No. 31 of 2015–2016)
Published: Thursday 5 May 2016
Published
The audit objective was to assess the effectiveness of the administration of the Higher Education Loan Program (HELP) debts and repayments.
Entity
Australian Taxation Office (ATO); Department of Education and Training
Contact
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Type of content
Performance audit (Auditor-General Report No. 27 of 2015–2016)
Published: Tuesday 26 April 2016
Published
The audit objective was to assess the effectiveness of the Australian Taxation Office's (ATO) strategies and activities to address the cash and hidden economy.
Entity
Australian Taxation Office
Contact
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Type of content
Performance audit (Auditor-General Report No. 13 of 2015–2016)
Published: Thursday 10 December 2015
Published
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.
Entity
Department of Immigration and Border Protection
Contact
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Type of content
Performance audit (Auditor-General Report No. 1 of 2015–2016)
Published: Wednesday 8 July 2015
Published
The objective of the audit was to assess the effectiveness of the administration of procurement initiatives to support opportunities for Indigenous Australians.
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
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Type of content
Performance audit (Auditor-General Report No. 52 of 2006–2007)
Published: Thursday 28 June 2007
Published
This is the first of two audit reports concerning the Tax Office's administration of SMSFs pursuant to the provisions of the Superannuation Industry (Supervision) Act 1993.
This audit report examines the efficiency and effectiveness of the Tax Office's approach to regulating and registering self managed superannuation funds. Specifically the ANAO examined the:
- Environment in which SMSFs operate, including the Tax Office's regulatory roles and responsibilities;
- Tax Office's governance of its SMSF regulatory role; and
- Systems, processes and controls the Tax Office uses to register SMSFs, and enforce the lodgement of fund income tax and regulatory returns.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 50 of 2006–2007)
Published: Tuesday 26 June 2007
Published
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.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 48 of 2006–2007)
Published: Friday 22 June 2007
Published
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.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 44 of 2006–2007)
Published: Thursday 14 June 2007
Published
The objective of the audit was to assess the effectiveness of the Tribunals' management of their operations. To this end, the audit examined whether the MRT and the RRT:
- have achieved intended operational efficiencies from the introduction of common facilities, services and resourcing;
- have established appropriate arrangements for governance, business planning and guidance of Members and staff, and for performance monitoring and reporting of Tribunal operations;
- finalise cases within Tribunal time and productivity standards; and
- provide applicants with services in accordance with service standards.
The audit covered Tribunal operations for review of visa decisions. The correctness of individual decisions was not assessed as part of the audit.
The audit focused particularly on developments in the Tribunals' management performance in the four year period from 2001–02 to 2004–05.
Entity
Migration Review Tribunal; Refugee Review Tribunal
Type of content
Performance audit (Auditor-General Report No. 42 of 2006–2007)
Published: Tuesday 12 June 2007
Published
The objective of the audit is to assess the effectiveness of the ATO's administration of debt collection. Micro-business debt is a particular focus of attention. The three key areas examined are:
- strategies–especially the ATO's initiatives trialled in 2006;
- infrastructure–the IT systems, people, policy and processes and risk management framework supporting the collection of debt; and
- management and governance–planning, monitoring and reporting mechanisms and liaison with stakeholders.
The ANAO focused on the work of the campaigns area within the Debt Line, which has collection responsibility for 90 per cent of collectable debt cases and responsibility for other key, centralised functions such as reporting, quality assurance review, consistency and best practice, and the debt collection initiatives.
Entity
NO-DEPTS-LISTED