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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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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

Search the catalogue of published ANAO reports and guides

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7 items found
103060120
Type of content 
Financial statement audit  (Auditor-General Report No. 50 of 2009–10)
Published: Thursday 24 June 2010
Published

Interim Phase of the Audit of Financial Statements of Major General Government Sector Agencies

This report presents the results of the interim phase of the 2009–10 financial statement audits of all portfolio departments and other major General Government Sector (GGS) agencies that collectively represent some 95 per cent of total GGS revenues and expenses.

Expand
Entity 
Across Agencies
Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 44 of 2009–10)
Published: Wednesday 16 June 2010
Published

Administration of the Tax Obligations of Non-Residents

The audit objective was to assess the Tax Office's effectiveness in administering the tax obligations of non-residents.

Expand
Entity 
Australian Taxation Office
Sector 
Immigration
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 41 of 2009–10)
Published: Wednesday 26 May 2010
Published

Effective Cross-Agency Agreements

The audit objective was to assess whether agreements between Australian Government (Commonwealth) agencies reflect sound administrative practices. To meet this objective, the audit reviewed current government policy and a range of better practice guidelines, conducted interviews with agencies and examined cross-agency agreements, to formulate suitable audit criteria and subsequently develop better practice principles.

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Entity 
Across Entities
Sector 
Ageing
Agriculture
Attorney-General's
Communications
Defence
Energy
Environment
Finance
Foreign Affairs
Health
Human Services
Immigration
Infrastructure
Prime Minister & Cabinet
Regional Development
Research
Science
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Type of content 
Financial statement audit  (Auditor-General Report No. 17 of 2009–10)
Published: Thursday 17 December 2009
Published

Audits of the Financial Statements of Australian Government Entities for the Period Ended 30 June 2009

Financial statement audits are an independent examination of the financial accounting and reporting of public sector entities. The results of the examination are presented in an audit report, which expresses the auditor's opinion on whether the financial statements as a whole and the information contained therein fairly present each entity's financial position and the results of its operations and cash flows. The accounting treatments and disclosures reflected in the financial statements by the entity are assessed against relevant accounting standards and legislative reporting requirements.

Expand
Entity 
NO-DEPTS-LISTED
Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 14 of 2009–10)
Published: Wednesday 25 November 2009
Published

Agencies' Contract Management

The audit objective was to assess the effectiveness of agencies' contract management by determining if they had sound practices and systematic approaches to this activity. Particular attention was given to each agency's:

  • day-to-day management of individual contracts; and
  • approach to managing its contract population.
Expand
Entity 
Australian Federal Police; Austrade; Department of Foreign Affairs and Trade
Sector 
Attorney-General's
Foreign Affairs
Trade
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 9 of 2009–10)
Published: Thursday 5 November 2009
Published

Airservices Australia's Upper Airspace Management Contracts with the Solomon Islands Government

The objective of the follow-up audit was to assess the extent to which Airservices Australia, and where relevant, the Department of Infrastructure, Transport, Regional Development and Local Government (DITRDLG), have implemented the four ANAO recommendations contained in the previous audit report.

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Entity 
Airservices Australia; Department of Infrastructure, Transport, Regional Development and Local Government
Sector 
Aviation
Infrastructure
Transport
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 2 of 2009–10)
Published: Monday 7 September 2009
Published

Campaign Advertising Review 2008-09

As an element of the arrangements implemented to support the role of the ANAO in reviewing campaigns' compliance with the Guidelines announced on 2 July 2008, the ANAO advised the chair of the JCPAA that the ANAO will provide regular summary reports to Parliament. Section 25 of the Auditor-General's Act 1997 provides for the tabling of such reports.

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