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The audit objective was to assess the effectiveness of DEEWR’s and FaHCSIA’s administration of the Australian Government’s responsibilities under Element 1 of the National Partnership Agreement on Indigenous Economic Participation (including the NT Jobs Package).
The objective of this audit was to assess the effectiveness of controls being implemented and/or developed by the National Disability Insurance Agency (NDIA) to ensure National Disability Insurance Scheme (NDIS) access decisions are consistent with legislative and other requirements.
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The objective of this audit was to assess the effectiveness of Geoscience Australia’s 2020 to 2022 procurement of the Southern Positioning Augmentation Network (SouthPAN).
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The objective of this audit was to assess the administration and implementation of the drought assistance measures. The audit focussed on EC, including prima facie EC, and key aspects of the additional drought assistance measures.
The audit follows on from Audit Report No. 45 2004-2005, Management of Selected Defence Systems Program Offices, May 2005. That report is being considered by the JCPAA, as part of its current inquiry into Defence Financial Management and Equipment Acquisition at the Department of Defence and DMO.
The Australian Taxation Office (ATO) is the Commonwealth's principal revenue collection agency. In 1998-99, the ATO accounted for total tax revenue of $135.3 billion. The objective of this audit was to review the ATO's administration of penalties, with particular emphasis on its corporate governance framework and issues relating to consistency, effectiveness and accountability of penalty administration. In particular, the audit examined the administration of two penalty types, Late Lodgement and Tax Shortfall, as case studies.
The objective of the audit was to ascertain how efficiently and effectively the ATO administers sales tax collections. The audit excluded an examination of the Australian Customs Service's sales tax administration, although it did examine coordination and liaison arrangements between the ATO and ACS. The audit approach involved analysing the ATO's performance against the five elements of the ATO's established compliance improvement process, namely:
- interpreting and clarifying sales tax law;
- identifying and understanding clients and markets (enabling tax officers to identify and analyse risks of non-compliance);
- providing education and information to clients regarding sales tax obligations, based on identified compliance risks;
- implementing administrative arrangements which ensure and/or assist taxpayers to meet their obligations; and
- detecting non-compliance and taking action to remedy instances of non-compliance.
The objective of this audit was to assess the effectiveness of grant program management by the Australian Renewable Energy Agency (ARENA).
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The audit objective was to assess the Tax Office's effectiveness in administering the tax obligations of non-residents.
The objective of the audit was to assess the effectiveness of FaHCSIA’s administration of Communities for Children under the Family Support Program.