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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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  • Performance audit 361
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362 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 22 of 2005–06)
Published: Thursday 22 December 2005
Published

Cross Portfolio Audit of Green Office Procurement

The objective of the audit was to assess and report on the progress being made by agencies subject to the Financial Management & Accountability Act 1997 and entities subject to the Commonwealth Authorities & Companies Act 1997: in realising value for money from the procurement process, with a specific focus on buildings, services and products using whole of life cycle assessments; and in the consideration and management of environmental impacts in specifications and contracts. The emphasis of the audit was on green office procurement and sustainable business practices and the value for money within this context. As such, the audit report provides a status report on the implementation of ESD within the office environment of the Australian Government. The audit used a survey approach in conjunction with selected audit investigations to obtain information across 71 agencies and entities selected on the basis of materiality in procurement and coverage across large, medium and small organisations. The agencies selected represented approximately 35 per cent of all government bodies and over 95 per cent of all procurement spending noted on the Department of Finance and Administration (Finance) database on contracts.

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Entity 
across agency
Sector 
Ageing
Agriculture
Attorney-General's
Centrelink
Communications
Customs
Defence
Education
Employment
Environment
Finance
Foreign Affairs
Health
Immigration
Indigenous
Industry
Prime Minister & Cabinet
Science
Social Services
Taxation
Tourism
Trade
Training
Treasury
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 20 of 2005–06)
Published: Tuesday 6 December 2005
Published

Regulation of Private Health Insurance by the Private Health Insurance Administration Council

The objective of this audit was to assess the Private Health Insurance Administration Council's (PHIAC's) administrative effectiveness as a regulator of private health insurance. In making this assessment, the Australian National Audit Office (ANAO) addressed the following criteria: whether PHIAC monitored compliance with its legislative requirements and analysed related data; whether PHIAC addressed and managed non-compliance with its legislative requirements; and whether PHIAC's governance and organisation supported the performance of its legislative functions. Although the Department of Health and Ageing (Health) also has a role in the regulation of the private health insurance industry under the National Health Act 1953 (Health Act), Health's regulatory activities were outside the scope of this audit.

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Entity 
Private Health Insurance Administration Council
Sector 
Ageing
Health
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 18 of 2005–06)
Published: Wednesday 30 November 2005
Published

Customs Compliance Assurance Strategy for International Cargo

The objective of the audit was to assess the administrative effectiveness of the CCAS. The audit focused on the following key areas: targeting non-compliance; real time compliance activity; post transaction compliance activity; and planning and performance evaluation. As the imports phase of the Integrated Cargo System (ICS) was only introduced in October 2005, this system was not reviewed as part of the audit. Our audit programme for 2005–06 includes ICS as a potential audit topic.

Expand
Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 17 of 2005–06)
Published: Tuesday 29 November 2005
Published

Administration of the Superannuation Lost Members Register

The objective of the audit was to assess the ATO's administration of the LMR. Specifically, the audit sought to: examine and report on aspects of LMR governance; assess the systems, processes and controls used by the ATO to capture and process LMR data reported by providers; examine the mechanisms and strategies the ATO uses to gain assurance that providers are complying with LMR legislation; and assess the mechanisms and strategies the ATO uses to promote awareness of, and enable access to, the LMR.

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Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 15 of 2005–06)
Published: Tuesday 15 November 2005
Published

Administration of the R&D Start Program

The objective of the audit was to assess the Commonwealth's administration of the grants component of the R&D Start program. Lessons for the new Commercial Ready program have been identified in the audit. Accordingly, recommendations arising from this audit are directed, when appropriate, to the Commercial Ready program. As most financial assistance is in the form of grants, the loans component of the program was excluded from the audit.

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Entity 
Department of Industry Tourism and Resources; Industry Research and Development Board
Sector 
Industry
Research
Tourism
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 13 of 2005–06)
Published: Tuesday 18 October 2005
Published

Administration of Goods and Service Tax Compliance in the Large Business Market Segment

The objective of the audit was to assess the administrative effectiveness of the ATO's management of GST compliance in the large business market segment. In conducting the audit the ANAO examined three key areas: governance - ILEC's corporate planning and reporting arrangements relevant to the management of GST compliance in the large business market segment; assessing and identifying compliance risks- how ILEC collects information relating to the large business market segment and how it uses this information to support risk identification and assessment; and managing compliance- compliance planning and the products and processes used by ILEC to manage GST compliance in the large business market segment and evaluating compliance outcomes to support future compliance planning and the targeting of GST compliance risks. In undertaking the audit, the ANAO took account of the findings of previous reviews, in particular the LCCP Review.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 11 of 2005–06)
Published: Thursday 29 September 2005
Published

The Senate Order for Departmental and Agency Contacts (Calender Year 2004 Compliance)

The objectives of the audit were to assess agency performance in relation to compiling their Internet listings as required by the Senate Order and the appropriateness of the use of confidentiality provisions in Commonwealth contracts. The audit involved a detailed examination in seven agencies of the processes used to compile their Internet listings and the use of confidentiality provisions in contracts.

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Entity 
Across Entities
Sector 
Attorney-General's
Customs
Immigration
Prime Minister & Cabinet
Regional Development
Social Services
Transport
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 7 of 2005–06)
Published: Thursday 25 August 2005
Published

Regulation by the Office of the Gene Technology Regulator

The audit focussed on the systems and processes OGTR has established for both receiving and assessing applications under the Act, and also for ensuring compliance with the statutory requirements through monitoring and inspection. The audit objective was to form an opinion on the discharge by OGTR of selected functions entrusted to it under the Act. The audit assessed the practices of OGTR against the following principal criteria: Assessment of applications under the Act: Whether OGTR has established systems and procedures for the management and assessment of applications under the Act. Ensuring compliance—monitoring, inspection and enforcement activities: Whether OGTR has established systems and procedures for ensuring compliance with the requirements of the Act. Performance management: Whether OGTR manages selected aspects of its work efficiently and effectively. The audit did not seek to form an opinion on the appropriateness of the chosen structure of the regime for regulating gene technology or the merit of the scientific judgments involved. The audit methodology included discussions with representatives from agencies that co-ordinate aspects of the co-operative regulatory regime for gene technology across Australian jurisdictions, with various other stakeholders and users of the regime, as well as with officers of OGTR, along with examination of OGTR documents and files.

Expand
Entity 
Department of Health and Ageing
Sector 
Ageing
Health
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 5 of 2005–06)
Published: Thursday 11 August 2005
Published

A Financial Management Framework to Support Managers in the Department of Health and Ageing

The audit objective was to examine whether Health's financial management framework and processes adequately support Health's Secretary, Executive and managers to make informed decisions on the use of Commonwealth resources.

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Entity 
Department of Health and Ageing
Sector 
Ageing
Health
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 59 of 2004–05)
Published: Thursday 30 June 2005
Published

Safe and Accessible National Collections

The objectives of this performance audit were to provide assurance that there were effective measures in place to safeguard the national collections and that institutions had processes in place to provide access to them. The ANAO also examined the extent to which the national cultural institutions have implemented the eleven recommendations from the previous report, Safeguarding Our National Collections (Audit Report No.8 1998-99).

Expand
Entity 
Department of Communications, Technology and the Arts
Sector 
Arts
Communications
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 58 of 2004–05)
Published: Wednesday 29 June 2005
Published

Helping Carers: the National Respite for Carers Program

The objective of the audit was to assess the effectiveness of Health's administration of the National Respite for Carers Program.

Expand
Entity 
Department of Health and Ageing
Sector 
Ageing
Health
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 55 of 2004–05)
Published: Thursday 23 June 2005
Published

Workforce Planning

The objective of the audit was to consider the status of workforce planning by APS agencies against the background of the ANAO's 2001 Better Practice Guide Planning for the Workforce of the Future, in light of there commendations made in the MAC Organisational Renewal 2001 and the Senate Finance and Public Administration References Committee report Recruitmentand Training in the Australian Public Service 2003. Workforce planning was defined as a continuous process of shaping the workforce to ensure it is capable of delivering organisational objectives now and in the future.

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Entity 
Across Entities
Sector 
Arts
Attorney-General's
Centrelink
Communications
Customs
Defence
Education
Environment
Foreign Affairs
Immigration
Indigenous
Science
Social Services
Trade
Training
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 54 of 2004–05)
Published: Wednesday 22 June 2005
Published

Administration of Health Care Cards

A Health Care Card (HCC) is one of three types of concession cards issued by Centrelink for the Australian Government. The objectives of the audit were to assess: the effectiveness of whole of government approaches to administering HCCs by FaCS, Centrelink, Health and HIC; the adequacy ofperformance information relating to HCCs, including monitoring the use of the card and its budgetary impact, as well as the cost of administering HCCs; and the effectiveness of controls relating to the issue, maintenance and cancellation of the HCC; and to limit its incorrect or fraudulent use.

Expand
Entity 
Health Insurance Commission; Department of Health and Ageing; Centrelink; Department of Family and Community Services
Sector 
Ageing
Centrelink
Health
Social Services
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 52 of 2004–05)
Published: Monday 20 June 2005
Published

Legal Services Arrangements in the Australian Public Service

The objectives of the Australian National Audit Office's (ANAO) performance audit were to: examine the efficiency and effectiveness of agencies' procurement and management of legal services arrangements; determine adherence to Australian Government policy requirements; examine the effectiveness of the OLSC's monitoring of agencies' compliance with Government policy requirements; examine the OLSC's role in assisting agencies to comply with Government policy.

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Entity 
Across Entities
Sector 
Ageing
Agriculture
Arts
Attorney-General's
Communications
Defence
Education
Employment
Finance
Fisheries
Forestry
Health
Immigration
Indigenous
Industry
Regional Development
Science
Social Services
Taxation
Tourism
Training
Transport
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 49 of 2004–05)
Published: Thursday 2 June 2005
Published

Administration of Fringe Benefits Tax

The objectives of the audit were to:determine whether entities had established effective internal control frameworks and processes to mitigate the risks associated with FBT obligations and transactions;assess whether the internal control frameworks and processes supported the payment of FBT and the reporting of reportable fringe benefit amounts (RFBAs) on employee payment summaries in accordance with the legislation;identify sound and better practices in the administration, management and operation of systems for collecting, collating, calculating, reporting and remitting FBT; and as necessary, recommend improvements in the controls and practices relating to the administration of FBT in the audited entities.

Expand
Entity 
Commonwealth Scientific and Industrial Research Organisation; Department of Defence; Australian Taxation Office
Sector 
Defence
Foreign Affairs
Science
Taxation
Trade
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 47 of 2004–05)
Published: Tuesday 31 May 2005
Published

Australian Taxation Office Tax File Number Integrity

The objective of this audit was to the examine action taken by the ATO to improve TFN integrity, particularly through the implementation of the recommendations made in:Report No.37, taking into account any changed circumstances, or new administrative issues, affecting the implementation of those recommendations; and Numbers on the Run, taking into account that the Government has not formally responded to the report at this time.The audit also aimed to identify further opportunities for the ATO to improve the effectiveness and efficiency of the TFN system. The report of this audit is necessarily detailed as it considers each of the recommendations and the extent to which they have been implemented.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 41 of 2004–05)
Published: Friday 15 April 2005
Published

Administration of Security Incidents, including the Conduct of Security Investigations

The objective of the audit was to evaluate the policies and practices of selected organisations to determine whether they had established sound arrangements for, and maintained effective control over, the administration of security incidents and investigations.

Expand
Entity 
Australian Crime Commission; Australian Customs Service; Australian Maritime Safety Authority; Child Support Agency; Department of Finance and Administration; Attorney-General’s Department
Sector 
Attorney-General's
Customs
Finance
Infrastructure
Regional Development
Social Services
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 39 of 2004–05)
Published: Wednesday 13 April 2005
Published

The Australian Taxation Office's Administration of the Superannuation Contributions Surcharge

The objective of the audit was to assess the ATO's administration of the Surcharge. Specifically, the audit sought to: report on the environment into which the Surcharge was introduced, including the legislative intent behind the Surcharge, and the current Surcharge environment; examine and report on aspects of Surcharge governance; assess the systems, processes and controls the ATO uses to: match Member Contributions Statements (MCS) data with income tax return data using Tax File Numbers (TFNs); process Surcharge information; and issue Surcharge liability assessments. assess the mechanisms the ATO uses to assess, classify, manage and rectify existing Surcharge exceptions, and prevent future exceptions from occurring; and examine the mechanisms and strategies the ATO uses to provide assurance that members and holders of contributions are complying with their Surcharge obligations.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 37 of 2004–05)
Published: Thursday 10 March 2005
Published

Management of Business Support Service Contracts

The objectives of this audit were to examine the management of business support service contracts in selected agencies to: assess the effectiveness of business support service contract management in the transition, ongoing management and monitoring and succession planning stages of the contract management lifecycle; and identify examples of better practice and opportunities for improvement for individual agencies and Australian Government agencies more broadly.

Expand
Entity 
Australian Industrial Registry; ComSuper; Family Court of Australia; IP Australia; Department of Finance and Administration
Sector 
Attorney-General's
Finance
Industry
Tourism
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 30 of 2004–05)
Published: Wednesday 2 March 2005
Published

Regulation of Commonwealth Radiation and Nuclear Activities

The objective of this audit was to assess ARPANSA's management of the regulation of Commonwealth radiation and nuclear activities to ensure the safety of their radiation facilities and sources.

Expand
Entity 
Australian Radiation Proctection and Nuclear Safety Agency
Sector 
Ageing
Health
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 28 of 2004–05)
Published: Monday 21 February 2005
Published

Protecting Australian Missions and Staff Overseas

The overall objective of this audit was to assess the management of the physical protection of Australian missions and staff overseas. The high-level criteria for the audit are set out at Appendix 1 of the report.

Expand
Entity 
Department of Foreign Affairs and Trade; Australian Trade Commission
Sector 
Foreign Affairs
Trade
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 27 of 2004–05)
Published: Tuesday 15 February 2005
Published

Management of the Conversion to Digital Broadcasting

The overal objective of the Australian National Audit Office (ANAO) audit was to determine the efficiency and effectiveness of the conversion to digital broadcasting by the national broadcasters. This encompasses, among other things, addressing the request from the former Minister for Communications, Information Technology and the Arts (the Minister) for an audit of the actual cost of digital conversion, the sources of funds applied and the efficiency of funds utilisation. It also involved an examination of the broadcasters' management processes to deliver their Strategies and to 'minimise the call on the Budget'.

Expand
Entity 
Australian Broadcasting Agency and Special Broadcasting Service Corporation
Sector 
Arts
Communications
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 26 of 2004–05)
Published: Thursday 10 February 2005
Published

Measuring the Efficiency and Effectiveness of E-Government

This audit was designed to identify the methods used by selected agencies to measure the efficiency and effectiveness of their delivery of services through the Internet, and to evaluate the adequacy of these methods. ANAO also identified better practices, lessons learned and opportunities for improvements.

Expand
Entity 
Austrade; Centrelink; Child Support Agency; Department of Veteran's Affairs; Health and Ageing; National Archives; Finance
Sector 
Ageing
Attorney-General's
Centrelink
Finance
Health
Social Services
Trade
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 22 of 2004–05)
Published: Tuesday 18 January 2005
Published

Investment of Public Funds

The objective of the audit was to examine the investment of public funds by selected entities, including: compliance with relevant legislation, delegations and instructions; the value for money of investment strategies; and reporting of investment activities. Six entities were selected for audit, comprising three FMA Act agencies and three Commonwealth authorities. The six entities had aggregrate investments of $1.64 billion as at 30 June 2004 and realised investment earnings of some $80.4 million during 2003/04.

Expand
Entity 
Across Entities
Sector 
Attorney-General's
Communications
Finance
Health
Treasury
Veterans' Affairs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 20 of 2004–05)
Published: Tuesday 21 December 2004
Published

The Australian Taxation Office's Management of the Energy Grants (Credits) Scheme

The audit concluded that the ATO has an administratively effective framework for managing the Energy Grants (Credits) Scheme (EGCS), introduced in mid-2003. The planning, monitoring and reporting framework is structured and appropriate, the risk and compliance management framework is generally well-developed and the processes and controls framework is comprehensive. Changes in the Scheme, as foreshadowed in Government's Energy White Paper, Securing Australia's Energy Future, present the opportunity to enhance the transparency of Scheme objectives and develop ways to evaluate performance against these objectives

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 19 of 2004–05)
Published: Friday 17 December 2004
Published

Taxpayers' Charter

The objective of the Australian National Audit Office (ANAO) was to examine how the ATO manages its responsibilities under the Taxpayers' Charter as an important element of its performance. This involved an examination of the ATO's: systems and processes used to develop, maintain and update the Charter; strategic commitment to implementing the principles of the Charter; integration of Charter principles with its business processes; and monitoring and reporting of its performance against commitments in the Charter.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 18 of 2004–05)
Published: Thursday 16 December 2004
Published

Regulation of Non-prescription Medicinal Products

The Therapeutic Goods Administration (TGA), a division of the Commonwealth Department of Health and Ageing, is responsible for the regulation of the manufacture and supply of therapeutic goods. The objective of the audit was to assess the TGA's regulation of non-prescription medicinal products. In particular, it reviewed the TGA's systems, procedures and resource management processes used to approve new manufacturers, monitor ongoing manufacturer and product compliance with mandated requirements, and manage non-compliance. The audit made 26 recommendations designed to improve the transparency, quality and reliability of regulatory decisions taken by the TGA and improve its accountability mechanisms by enhancing its management information systems.

Expand
Entity 
Department of Health and Ageing
Sector 
Ageing
Health
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 16 of 2004–05)
Published: Tuesday 14 December 2004
Published

Container Examination Facilities

The objective of the audit was to assess the administrative effectiveness of Customs' Container Examination Facilities. Particular emphasis was given to the following areas: target selection processes; target development strategies; intervention processes; and facilities operation.

Expand
Entity 
Australian Customs Service
Sector 
Attorney-General's
Customs
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 15 of 2004–05)
Published: Tuesday 23 November 2004
Published

Financial Management of Special Appropriations

The audit examined the financial management of all Special Appropriations in the period 1998-99 to 2002-03, with the exception of those related to Special Accounts and those administered by Government Business Enterprises. The audit objectives were to: identity all Special Appropriations and ascertain which entities are responsible for their financial management and reporting; and assess entities' financial management and reporting of Special Appropriations against the Commonwealth's financial management and reporting frameworks.

Expand
Entity 
Across Entities
Sector 
Ageing
Attorney-General's
Customs
Employment
Environment
Finance
Health
Parliament
Prime Minister & Cabinet
Taxation
Treasury
Veterans' Affairs
Read published report
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.

Expand
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

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