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. 43 of 2007–2008)
Published: Tuesday 24 June 2008
Published
The objectives for the audit of the third tranche sale of Telstra shares were to:
- assess the extent to which the Government's sale objectives were achieved, including maximising overall value for money;
- assess the effectiveness of the management of the sale; and
- identify principles of sound administrative practice to facilitate potential improvements in any future asset sales.
Entity
Department of Finance and Deregulation
Type of content
Performance audit (Auditor-General Report No. 41 of 2007–2008)
Published: Wednesday 18 June 2008
Published
The objective of this audit was to assess the effectiveness of personnel security arrangements at selected Australian Government organisations, including whether they satisfied the requirements of the PSM.
To address this objective, the audit examined the extent to which the selected organisations implemented the 14 recommendations from the three previous reports.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 40 of 2007–2008)
Published: Wednesday 11 June 2008
Published
The objective of this audit was to assess the Tax Office's implementation of the nine recommendations of Audit Report No.19 2004–05 Taxpayers' Charter, having regard to any changed circumstances affecting the implementation of the recommendations. This involved an examination of the Tax Office'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;
- systems for resolving disputes according to Charter principles; and
- monitoring and reporting of its performance against commitments in the Charter.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 37 of 2007–2008)
Published: Tuesday 3 June 2008
Published
The objective of this audit was to assess whether agencies had effectively administered credit cards, including having complied with legislative and internal requirements.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 36 of 2007–2008)
Published: Thursday 29 May 2008
Published
The objective of the audit was to assess the Tax Office's strategies to address tax haven compliance risks. Particular emphasis was given to the Tax Office's:
- management arrangements relating to the administration of tax haven compliance risks;
- risk management framework for the identification and evaluation of compliance risks, specifically the activities of the Offshore Compliance Program (OCP); and
- risk mitigation strategies.
The audit did not include an examination of cases related to the promoters of tax haven related schemes nor the criminal use of tax havens.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 32 of 2007–2008)
Published: Thursday 8 May 2008
Published
The objective of the audit was to assess the completeness and reliability of the estimates reported in Tax Expenditures Statement 2006 (TES 2006). That is, the audit examined the development and publication of the detailed statement of actual tax expenditures required by Division 2 of Part 5 of the CBH Act. The development and publication of aggregated information on projected tax expenditures included in the Budget Papers pursuant to Division 1 of Part 5 of the CBH Act was not examined.
Entity
Department of Treasury
Type of content
Performance audit (Auditor-General Report No. 30 of 2007–2008)
Published: Thursday 24 April 2008
Published
The objective of the audit was to evaluate the Tax Office's corporate management of data matching, including analytics.
The ANAO examined the Tax Office's strategic goals and governance arrangements for data matching and analytics, its compliance with privacy requirements and whether the Tax Office is achieving intended results, which include revenue collection, optimised compliance and provision of improved services to taxpayers.
Tax Office executives have been increasingly drawing on the interrelationships and conceptual commonalities of Tax Office data matching and analytics activity. Accordingly, the audit included these relationships and conceptual commonalities within the scope of the audit. The audit was guided, therefore, by a broader definition of ‘data matching': meaning ‘finding relationships and patterns in large volumes of data'. This includes the more traditional idea of data matching as ‘bringing together data from different sources and comparing it'.
Entity
Australian Taxation Office
Type of content
Performance audit (Auditor-General Report No. 28 of 2007–2008)
Published: Tuesday 22 April 2008
Published
The objective of the audit was to review selected Defence public works projects submitted in the three year period ending mid 2007 to assess whether they had been submitted in accordance with the Committee's prevailing requirements for notification and review prior to entering into financial commitments for public works. The audit also examined the procedures applied by Defence to refer public works projects to the Committee, and identified administrative practices that may improve adherence with relevant legislative and administrative referral requirements.
Entity
Department of Defence
Type of content
Performance audit (Auditor-General Report No. 23 of 2007–2008)
Published: Thursday 21 February 2008
Published
The objective of the audit was to assess whether selected regulatory agencies have cost recovery procedures and practices which comply with the Government's guidelines. To address this objective, the audit assessed the management of cost recovery against the following criteria:
- regulatory agencies have clear and consistent cost recovery procedures to identify their activities and costs, and set fees and levies;
- regulatory agencies have effectively implemented their cost recovery procedures;
- regulatory agencies regularly monitor and review their cost recovery activities; and
- regulatory agencies regularly report on their cost recovery.
Entity
NO-DEPTS-LISTED
Type of content
Performance audit (Auditor-General Report No. 19 of 2007–2008)
Published: Tuesday 22 January 2008
Published
The current audit has focussed on Stage 2 of the Scheme. Its objective was to assess whether ACIS is being administered effectively by DIISR and, as relevant, by Customs. In particular, the audit examined the department's arrangements for:
- assessing the eligibility of participants to receive duty credits;
- calculating duty credits accurately and adhering to the funding limits for the Scheme;
- checking the integrity of participants' claims, which are self-assessed;
- accounting for the duty credits transferred to and used at Customs; and
- measuring and reporting on the performance of ACIS.
The audit also followed up on whether the ANAO's previous recommendations have been addressed.
Entity
Department of Innovation, Industry, Science and Research; Australian Customs Service