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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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109 items found
103060120
Type of content 
Opinions newsletter
Published: Thursday 4 September 2008
Published

Opinions (June 2008)

ANAO Opinions is published to provide audit clients with information on developments in financial reporting and disclosure, together with details of recently completed performance audits and better practice guides. This edition of Opinions provides updated information since the March 2008 edition and lists those audits scheduled for completion in the June to September 2008 period.

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Type of content 
Performance audit  (Auditor-General Report No. 46 of 2007–08)
Published: Friday 27 June 2008
Published

Regulation of Commercial Broadcasting

The audit objective was to examine if ACMA is, in respect of commercial broadcasting services, effectively discharging its regulatory responsibilities under the BSA. The audit examined ACMA's:

  • monitoring of commercial broadcasters' compliance with the BSA;
  • addressing non compliance with, and enforcement of, the BSA;
  • collection of broadcast licence fees; and
  • monitoring and reporting of its regulatory performance in respect of commercial broadcasting.
Expand
Entity 
Australian Communications and Media Authority
Sector 
Communications
Read published report
Type of content 
Speech
Published: Friday 27 June 2008
Published

IAASB-IFAC International Auditing Standards Setting Activities

Mr Ian McPhee - Auditor-General for Australia, presented for a video-conference of the International Federation of Accountants

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Type of content 
Performance audit  (Auditor-General Report No. 45 of 2007–08)
Published: Thursday 26 June 2008
Published

Specific Purpose Payments:General Recurrent Grants for Government Schools

The audit objective was to assess the effectiveness of the department's administration of general recurrent grants paid to the States and Territories for government schools. To achieve this, the ANAO assessed whether the department:

  • paid the correct amount of general recurrent grants to the States and Territories;
  • effectively managed the agreements with the States and Territories; and
  • monitored progress towards achieving the National Goals for Schooling in the Twenty-First Century.
Expand
Entity 
Department of Education, Employment and Workplace Relations
Sector 
Education
Read published report
Type of content 
Financial statement audit  (Auditor-General Report No. 44 of 2007–08)
Published: Wednesday 25 June 2008
Published

Interim Phase of the Audit of Financial Statements of General Government Sector Agencies for the Year ending 30 June 2008

This report presents the results of the interim phase of the 2007-08 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. The results of the final audits of these departments and agencies will be included in a second report to be tabled in the Parliament in December 2008 following completion of the financial statement audits of all entities for 2007-08.

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Entity 
NO-DEPTS-LISTED
Sector 
Cross Government
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 43 of 2007–08)
Published: Tuesday 24 June 2008
Published

Third Tranche Sale of Telstra Shares

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.
Expand
Entity 
Department of Finance and Deregulation
Sector 
Finance
Read published report
Type of content 
Government advertising review
Published: Tuesday 24 June 2008
Published

Child Care Tax Rebate

The purpose of this campaign is to inform people of the Child Care Tax Rebate.

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Type of content 
Performance audit  (Auditor-General Report No. 42 of 2007–08)
Published: Thursday 19 June 2008
Published

Management of Customer Debt-Follow-up Audit

The objective of this follow-up audit was to examine Centrelink's progress in implementing the recommendations of the 2004–05 audit and the subsequent JCPAA inquiry.

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Entity 
Centrelink; Department of Employment, and Workplace Relations; Department of Families, Housing and Community Services and Indigenous Affairs
Sector 
Centrelink
Employment
Human Services
Social Services
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 41 of 2007–08)
Published: Wednesday 18 June 2008
Published

Management of Personnel Security-Follow-up Audit

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.

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Entity 
NO-DEPTS-LISTED
Sector 
Defence
Immigration
Science
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 40 of 2007–08)
Published: Wednesday 11 June 2008
Published

Taxpayers' Charter-Follow-up Audit

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.
Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report

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