This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2012. It presents an overview including the role and vision of the Office, a report on performance, details about management and accountability, and the financial results.

This report is the second in a series of reports to be tabled at six-monthly intervals. It summarises the audit and other activities of the ANAO in the period July to December 1997.

The Performance Statements Audit Services Group (PSASG) volume of the ANAO Audit Manual applies to the performance statements audit activity performed by PSASG.

The objective of this performance audit was to assess the effectiveness and consistency of risk management processes undertaken by the Australian Taxation Office in administering individual taxpayer refunds.

The audit reviewed the fraud control arrangements in the Department of Family and Community Services (FaCS), a policy formulation, and advising body and major purchaser of social welfare services from Centrelink. The objective was to assess whether FaCS had:

• implemented appropriate fraud control arrangements in line with the Fraud Control Policy of the Commonwealth and that these arrangements operated effectively in practice; and
• fulfilled its responsibilities as a purchaser of services in relation to fraud control.

This audit is one in a series of fraud control audit and is complemented by a similar audit of Centrelink, a major provider of services on behalf of FaCS.

The objective of this audit was to assess whether the National Disability Insurance Agency has appropriate controls to ensure supports in participant plans are ‘reasonable and necessary’.

The objective of the audit was to assess the department’s: effectiveness in administering school funding; and implementation of recommendations made in Auditor-General Report No.18 2017–18 Monitoring the Impact of Australian Government School Funding and JCPAA Report 476: Australian Government Funding.

The audit objective was to examine whether the selected entities have implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

In late 1996, the Government announced its commitment to establish new facilities for the National Museum of Australia and the Australian Institute of Aboriginal and Torres Strait Islander Studies on Acton Peninsula in Canberra. The objectives of the audit were to examine the project's compliance with the Commonwealth Procurement Guidelines for the procurement of public works and effectiveness of the project's management.

The objective of the audit was to assess and report on the administration of the Act by the department in terms of protecting and conserving threatened species and threatened ecological communities in Australia.