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. 42 of 2010–11)
Published: Wednesday 18 May 2011
Published
The objective of the audit was to assess whether the Council Allocation component of the RLCIP has been effectively designed, implemented and administered. The audit examined each of the three funding rounds, albeit with a focus on the first round (as it was due to be completed by 30 September 2009), with the second round not due to be completed until late in the audit timetable (31 December 2010) and third round funding agreements being signed and payments being made at the time audit work was completed.
Entity
Department of Regional Australia, Regional Development and Local Government
Type of content
Performance audit (Auditor-General Report No. 39 of 2010–11)
Published: Thursday 5 May 2011
Published
The objective of the audit was to assess the effectiveness of Department of Infrastructure and Transport’s and the Attorney‐General’s Department’s management of the Aviation and Maritime Security Identification Card (ASIC and MSIC) schemes.
Entity
Attorney General's Department; Department of Infrastructure and Transport
Type of content
Performance audit (Auditor-General Report No. 14 of 2010–11)
Published: Thursday 28 October 2010
Published
The objective of the audit was to assess whether entities properly accounted for software assets, and adopted an integrated planning approach to inform software asset investment decisions.
The main focus of the audit was on whether entities accounted for software costs in accordance with relevant accounting standards and the FMOs, paying particular attention to the standard elements of an internal control framework and accounting practices. In addition, in the context of software asset planning, the audit considered whether entities assessed the risks associated with software assets, used life-cycle costing approaches, and aligned ICT and capital management plans, to inform decision-making on software asset investments.
Entity
Australian Bureau of Statistics; Civil Aviation Safety Authority; IP Australia
Type of content
Performance audit (Auditor-General Report No. 13 of 2010–11)
Published: Thursday 28 October 2010
Published
The Civil Aviation Safety Authority (CASA) is responsible for regulating aviation safety in Australia, the safety of Australian aircraft operating overseas as well as for regulating and administering Australia's airspace. In September 2008, the Senate Committee on Rural and Regional Affairs and Transport presented a report on the Administration of the Civil Aviation Safety Authority and related matters. That report made three recommendations, one of which requested an Australian National Audit Office (ANAO) audit of CASA's implementation and administration of the regulation of aircraft operators' Safety Management Systems (SMS'). ANAO agreed to this request with the objective of the audit being to assess CASA's implementation and administration of an SMS approach to regulating aircraft operators.
An SMS is a systematic approach to managing safety, which encompasses organisational structures, accountabilities, policies and procedures. Amendments to the Convention on International Civil Aviation (commonly referred to as the Chicago Convention) made in 2006 require that contracting states regulate the SMS' of aircraft operators. As a contracting state to the Chicago Convention, Australia is required to mandate that aircraft operators implement an SMS.
Entity
Civil Aviation Safety Authority
Type of content
Performance audit (Auditor-General Report No. 2 of 2010–11)
Published: Friday 23 July 2010
Published
The objective of this performance audit was to assess the effectiveness of the conduct of the first National Infrastructure Audit and development of the Infrastructure Priority List.
Entity
Infrastructure Australia