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Publications

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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Reports

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Work program

Work program

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

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Our staff add value to public sector effectiveness and the independent assurance of public sector administration and accountability, applying our professional and technical leadership to have a real impact on real issues.

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About Us

About Us

The Australian National Audit Office (ANAO) is a specialist public sector practice providing a range of audit and assurance services to the Parliament and Commonwealth entities.

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Publications

Publications

Search the catalogue of published ANAO reports and guides

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Type

  • Performance audit 107

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  • 2020–21 1
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  • (-) Remove Agriculture filter Agriculture
  • (-) Remove Arts filter Arts
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107 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 13 of 2004–05)
Published: Thursday 28 October 2004
Published

Superannuation Payments for Independent Contractors working for the Australian Government

This audit is the first time that the ANAO has looked at superannuation payments to independent contractors. The audit examined whether Commonwealth organisations were identifying contracts that were wholly or principally for the labour of the contractor and meeting statutory superannuation obligations under the Superannuation (Productivity Benefit) Act 1988.

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Entity 
Across Entities
Sector 
Ageing
Agriculture
Arts
Attorney-General's
Centrelink
Communications
Defence
Education
Employment
Environment
Finance
Fisheries
Foreign Affairs
Forestry
Health
Immigration
Indigenous
Prime Minister & Cabinet
Regional Development
Science
Social Services
Taxation
Trade
Training
Transport
Treasury
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 57 of 2003–04)
Published: Thursday 24 June 2004
Published

Administration of Freedom of Information Requests

The audit objectives were to assess: the appropriateness of agencies' policies for dealing with requests for information in accordance with the FOI Act; and assess agencies' compliance with the provisions of the FOI Act, in relation to selected requests for information.

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Entity 
Australian Federal Police; Attorney-General’s Department; Department of Communications, Information Technology and the Arts; Department of Veterans’ Affairs; Australian Customs Service; Civil Aviation Safety Authority
Sector 
Arts
Attorney-General's
Communications
Customs
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 55 of 2003–04)
Published: Wednesday 23 June 2004
Published

Management of Protective Security

The objective of the audit was to assess whether protective security functions in selected organisations were being effectively managed. In considering effectiveness, the audit assessed whether protective security arrangements: - were designed within the context of the business framework and the related security risks identified by the organisation; and - provided an appropriate level of support for the organisation's operations and the delivery of its services.

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Entity 
Attorney-General’s Department; Department of Family and Community Services; Commonwealth Scientific and Industrial Research Organisation; Special Broadcasting Service Corporation
Sector 
Agriculture
Attorney-General's
Communications
Science
Social Services
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 38 of 2003–04)
Published: Wednesday 31 March 2004
Published

Corporate Governance in the Australian Broadcasting Corporation - Follow-up Audit

In April 2002, the ANAO tabled Audit Report No.40 2001-02 Corporate Governance in the Australian Broadcasting Corporation ( the 2002 audit). In August 2003, the ABC submitted a report to the Joint Committee of Public Accounts and Audit (JCPAA) on its progress in implementing the recommendations from the 2002 audit and the JCPAA report. This follow-up audit examined the ABC's implementation of recommendations from both reports, using the ABC's progress report as its base.

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Entity 
Australian Broadcasting Corporation
Sector 
Arts
Communications
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 36 of 2003–04)
Published: Thursday 25 March 2004
Published

The Commonwealth's Administration of the Dairy Industry Adjustment Package

The audit assessed the Commonwealth's administration of the two major elements of the Dairy Industry Adjustment Package; the Dairy Structural Adjustment Program (DSAP) and the supplementary Dairy Assitance Program (SDA). The audit addressed the implementation and delivery of the programs, governance arrangements and the management of the Dairy Structural Adjustment Fund.

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Entity 
Department of Agriculture Fisheries and Forestry; Dairy Adjustment Package
Sector 
Agriculture
Fisheries
Forestry
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 31 of 2003–04)
Published: Wednesday 25 February 2004
Published

The Senate Order for Departmental and Agency Contracts (Financial Year 2002-2003 Compliance)

This report relates to the fifth audit of Financial Management and Accountability Act 1997 (FMA Act) agencies' compliance with the Senate Order for Departmental and Agency Contracts, (the Senate Order) to list, on the Internet, contract details for the Financial Year 2002-2003 reporting period. The audit was conducted in accordance with the Senate Order request for the Auditor - General to undertake twice - yearly examinations of agency contracts listed on the Internet, and to report whether there had been any inappropriate use of confidentiality provisions. The objectives of the audit were to assess agency performance in relation to compiling the Internet listings required by the Senate Order and the appropriateness of the use of confidentiality of provisions in Commonwealth contracts.

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Entity 
Australian Industrial Registry; Australian Taxation Office; Department of Communications Information Technology and the Arts; Department of the Environment and Heritage; Federal Court of Australia; National Office for the Information Economy
Sector 
Arts
Attorney-General's
Communications
Environment
Taxation
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 24 of 2003–04)
Published: Saturday 31 January 2004
Published

Agency Management of Special Accounts

A Special Account is a mechanism used to record amounts in the Consolidated Revenue Fund that are set aside for specified purposes. A total of $3.40 billion was reported as held in Special Accounts as of 30 June 2003, with $10.33 billion reported as credited to Special Accounts in 2002-03 and $10.06 billion in reported payments (debits) from these Accounts. The audit examined the establishment, management and abolition of Special Accounts by Commonwealth agencies, as well as compliance with legal requirements

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Entity 
Across Agency
Sector 
Agriculture
Arts
Communications
Education
Environment
Finance
Fisheries
Forestry
Regional Development
Science
Training
Transport
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 19 of 2003–04)
Published: Wednesday 17 December 2003
Published

Property Management

The objective of the audit was to assess whether the property management function, including the management of leases, was being performed efficiently and was providing an effective level of support for the delivery of the organisation's services (outputs). The audit evaluated property management policies and practices across the following dimensions:

  • planning and control;
  • business processes and practices; and
  • information and performance management.

Within each of these areas, a series of desirable proceses and controls (described as the evaluation criteria) were developed to assist in the assessment of each organisation's performance.

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Entity 
Australian Communications Authority; Australian Film, Television and Radio School; Civil Aviation Safety Authority; Department of Employment and Workplace Relations; National Library of Australia; Department of Finance and Administration
Sector 
Arts
Centrelink
Communications
Employment
Finance
Infrastructure
Transport
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 17 of 2003–04)
Published: Thursday 4 December 2003
Published

AQIS Cost-recovery Systems Follow-up Audit

An ANAO audit of AQIS' cost-recovery systems was conducted in 2000-01 (Audit Report No 10, 2000-01), following a request from the Joint Committee of Public Accounts and Audit (JCPAA). That audit aimed to assess the efficiency and effectiveness of the management of AQIS' cost-recovery systems, and provide assurance to Parliament that cost-recoverable programs were identifying and recovering the full costs of services provided, without cross-subsidisation. The ANAO made six recommendations for improving the efficiency and effectiveness of AQIS cost-recovery systems. The JCPAA, at a subsequent hearing, made a further three recommendations. The objective of the follow-up audit was to assess AQIS' implementation of the ANAO and the JCPAA recommendations. The audit also aimed to determine whether implementation of these recommendations, or alternative actions taken to address the issues leading to the recommendations, had improved AQIS' management of its cost-recovery processes.

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Entity 
Australian Quarantine and Inspection Service
Sector 
Agriculture
Fisheries
Forestry
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 12 of 2003–04)
Published: Wednesday 5 November 2003
Published

The Administration of Telecommunications Grants

The primary objective of the audit was to assess whether the Department of Communications, Information Technology and the Arts (DCITA) and the Department of Transport and Regional Services (DOTARS) were administering a number of grant programs that are designed to enhance telecommunications infrastructure and services in regional, rural and remote areas of Australia according to better practice. The audit was also aimed at determining whether DCITA had implemented the recommendations of an earlier audit of Networking the Nation.

Expand
Entity 
Department of Communications, Information Technology and the Arts
Sector 
Arts
Communications
Read published report

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