Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The Management and use of Double Taxation Agreement Information Collected through Automatic Exchange
The objective of the audit was to review and assess the use, and management of, automatic exchanges of information under Double Taxation Agreements (DTAs) by the Tax Office.
The audit objective was to examine the appropriateness of the Department of Infrastructure, Transport, Regional Development, Communications and the Arts’ approach to acquiring, managing, and leasing Australian contemporary art in the Artbank collection.
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The objective of this audit was to assess the effectiveness of the design and award of funding for Round 6 of the Mobile Black Spot Program.
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The objective of the audit was to assess the effectiveness of Airservices’ contract management for the OneSKY program.
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The objective of the audit was to assess the effectiveness of the transitional arrangements from the Cashless Debit Card (CDC) program to the Enhanced Income Management program.
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The objective of this audit was to assess the effectiveness of NBN Co’s service continuity operations relating to the migration of telecommunication services to the National Broadband Network (NBN).
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The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the terms of the Natural Disaster Relief and Recovery Arrangements Ministerial determination.
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The objective of the audit was to assess the effectiveness of Australian Skills Quality Authority’s fraud control arrangements as the national regulator of the vocational education and training sector.
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The objective of this audit is to assess the effectiveness of the governance of the Anindilyakwa Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.
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The audit objective was to assess the establishment and administration of the Australian Border Force’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.
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The audit objective was to assess the effectiveness of the Department of Home Affairs’ administration and regulation of critical infrastructure protection policy.
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The audit objective was to assess whether the Department of Health is effectively managing financial assistance under the Medical Research Future Fund.
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The audit objective was to examine whether Airservices Australia has effective procurement arrangements in place, with a particular emphasis on whether consultancy contracts entered into with International Centre for Complex Project Management (ICCPM) in association with the OneSKY Australia project were effectively administered.
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The objective of the audit was to assess the effectiveness of OPO's management of the overseas owned estate. In particular, the audit examined whether:
- sound arrangements are in place to effectively plan and oversight the management of the overseas estate;
- OPO effectively manages owned property on a day-to-day basis;
- the condition of the overseas owned estate is adequately maintained by structured and systematic repair and maintenance arrangements; and
- OPO has appropriate information to facilitate the effective management of the owned estate, and appropriately consults with stakeholders.
The objective of the audit was to assess the Australian Taxation Office's effectiveness in meeting its revenue and resourcing commitments for the Tax Avoidance Taskforce.
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The objective of this audit was to assess whether the design and implementation of the Australian Apprenticeships Incentive System by the Department of Employment and Workplace Relations is effective.
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The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s overseas crisis management and response arrangements in meeting the government’s objectives for returning Australians from overseas in response to the COVID-19 global pandemic.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s arrangements for identifying and reducing the income tax gap for individuals not in business.
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The purpose of the audit was to assess the effectiveness of Sport Integrity Australia’s management of the National Anti-doping Scheme.
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The objective of this audit was to assess whether the Department of Home Affairs’ procurement process for the Permissions Capability employed open and effective competition and achieved value for money, consistent with the Commonwealth Procurement Rules.
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The objective of the audit was to assess the effectiveness of the Australian Pesticides and Veterinary Medicines Authority’s (APVMA’s) implementation of reforms to agvet regulation and the extent to which the authority has achieved operational efficiencies and reduced the cost burden on regulated entities.
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The objective of this audit was to examine the Department of Foreign Affairs and Trade’s (DFAT’s) achievement of value for money objectives in the delivery of Official Development Assistance (aid) through facility arrangements.
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The objective of this audit was to examine the efficiency of the Australian Commission for Law Enforcement Integrity (ACLEI) in detecting, investigating and preventing corrupt conduct.
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The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.
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The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively responded to recent unscheduled information technology (IT) system outages.
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The objective of this audit was to assess whether the Australian Maritime Safety Authority is effectively managing the Search and Rescue Aircraft contract.
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This audit examined the effectiveness of the National Archives of Australia’s implementation of the Building Trust policy and selected entities’ management of information assets (records, information and data).
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The objective of the audit was to assess whether the award of a $443.3 million grant to the Great Barrier Reef Foundation was informed by appropriate departmental advice and through processes that complied with the grants administration framework.
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The objective of the audit was to assess the effectiveness of the Department of Health's strategies for managing a communicable disease emergency.
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The objective of this audit was to examine the effectiveness of the National Indigenous Australians Agency’s management of provider fraud and non-compliance risks.
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The audit objective was to assess the effectiveness of the management of human biosecurity for international air travellers during the COVID-19 pandemic.
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The objective of the audit was to assess the effectiveness of the governance board in the Commonwealth Superannuation Corporation.
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The objective of the audit was to assess the effectiveness of Department of Defence's procurement and implementation of the myClearance system to date.
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The objective of the audit was to assess the effectiveness of the department’s management of non-compliance with the Therapeutic Goods Act 1989 for unapproved therapeutic goods.
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The audit objective was to assess whether Services Australia appropriately managed risks to operating the current welfare payment system and appropriately prepared to transition to the future system.
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The objective of the audit was to assess the effectiveness of the arrangements established by the Department of the Environment for the funding and management of the Nimmie-Caira System Enhanced Environmental Water Delivery Project.
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The objective of this audit was to assess whether the National Gallery of Australia (NGA) and the Australian War Memorial (the Memorial) have implemented effective collections management practices.
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The objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs’ arrangements for the management of contractors.
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The objective of the audit was to assess the effectiveness of the Office of the Fair Work Ombudsman’s exercise of its regulatory functions.
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The objective of the audit was to examine whether the design and early delivery of the Australian Government's $443.3 million partnership with the Great Barrier Reef Foundation has been effective.
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The objective of the audit was to assess the effectiveness of the governance board in the Australian Film, Television and Radio School.
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The audit objective was to assess whether the Department of the Prime Minister and Cabinet has effectively established and implemented the Indigenous Advancement Strategy to achieve the outcomes desired by government.
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The objective of the audit was to assess the effectiveness and value for money of Defence’s acquisition of a Battle Management System and a Tactical Communications Network through Land 200 Tranche 2 Work Packages B–D.
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The objective of the audit was to assess whether the Department of Health and Aged Care has effectively managed the expansion of telehealth services during and post the COVID-19 pandemic.
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The objective of this audit was to assess the department’s design, implementation and monitoring of select 2014–15 and 2015–16 Budget measures aimed at achieving $1.2 billion in savings and other benefits.
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The objective of the audit was to assess the effectiveness of the implementation and award of funding for Round 1 of the Growing Regions Program.
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The objective of the audit was to assess the effectiveness of the governance of the Northern Land Council in fulfilling its responsibilities and obligations under the Aboriginal Land Rights (Northern Territory) Act 1976, Native Title Act 1993 and Public Governance, Performance and Accountability Act 2013.
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The objective of the audit was to assess the effectiveness of the governance board in Hearing Australia.
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The objective of the audit was to assess the effectiveness of the Department of Education, Skills and Employment in managing the integrity of payments to employment service providers.
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The objective of this audit was to assess the effectiveness of the governance of the Tiwi Land Council under the Aboriginal Land Rights (Northern Territory) Act 1976 and the Public Governance, Performance and Accountability Act 2013.
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The Auditor-General responded on 18 March 2019 to correspondence from the Hon. Shayne Neumann MP dated 19 February 2019 and 14 March 2019. The Auditor-General further responded on 1 April 2019. The correspondence from Mr Neumann requested that the Auditor-General conduct an audit into the circumstances surrounding the Department of Home Affairs' procurement of garrison support and welfare services in Papua New Guinea.
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The audit objective was to assess the effectiveness of the Australian National University’s governance and control framework.
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The objective of the audit was to assess the effectiveness of the department’s regulation of appliance and equipment energy efficiency standards.
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The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s procurement of IT managed services.
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The objective of the audit was to examine the effectiveness of Services Australia’s arrangements for the management of contractors.
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The objective of this audit was to examine whether the Department of Infrastructure, Transport, Regional Development and Communications exercised appropriate due diligence in its acquisition of the ‘Leppington Triangle’ land for the future development of the Western Sydney Airport.
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The audit objective was to assess whether the Department of Home Affairs is effectively managing the Civil Maritime Surveillance Services contract.
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The audit objective was to assess the effectiveness of the Department of Health, Disability and Ageing’s administration of the Future Fit Program.
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The objective of this audit was to examine whether the Humanitarian Settlement Program (HSP) is being delivered effectively.
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The Auditor-General responded on 16 January 2024 to correspondence from Senator the Hon. Bridget McKenzie dated 22 December 2023, requesting that the Auditor-General to conduct an audit into the Australian Government's $2.2 billion commitment to the Melbourne Suburban Rail Loop Project.
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The audit objective was to examine whether the design and conduct of the procurement process for delivery partners for the Entrepreneurs’ Programme complied with the Commonwealth Procurement Rules, and whether the signed contracts are being appropriately managed.
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The objective of the audit was to assess the Australian Federal Police’s management of the delivery of policing services to the Australian Capital Territory.
The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.
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The Therapeutic Goods Administration (TGA), a division of the Commonwealth Department of Health and Ageing, is responsible for the regulation of the manufacture and supply of therapeutic goods. The objective of the audit was to assess the TGA's regulation of non-prescription medicinal products. In particular, it reviewed the TGA's systems, procedures and resource management processes used to approve new manufacturers, monitor ongoing manufacturer and product compliance with mandated requirements, and manage non-compliance. The audit made 26 recommendations designed to improve the transparency, quality and reliability of regulatory decisions taken by the TGA and improve its accountability mechanisms by enhancing its management information systems.
The objective of the audit was to assess whether the Better Regions Program has been effectively designed and administered. The audit scope included examination of all 106 Better Regions projects.
The Auditor-General responded on 18 May 2018 to correspondence from Senator Whish-Wilson dated 24 April 2018, requesting that the Auditor-General conduct an audit of the implementation of declaration of interest and conflict of interest policies by the Australian Securities and Investments Commission (ASIC).
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The objective of the audit was to assess whether Defence has a fit-for-purpose framework for the management of materiel sustainment.
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The objective of the audit was to assess the effectiveness of the Department of the Treasury’s design and implementation of the Measuring What Matters framework.
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The objective of the audit was to assess the effectiveness of the Australian Charities and Not-for-profits Commission’s (ACNC’s) regulation of charities.
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The audit objective was to assess the effectiveness of the department’s strategic procurement of water entitlements to meet the Bridging the Gap target under the Basin Plan.
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DFAT is responsible for implementing the Government's foreign and trade policy decisions. The objective of the audit was to assess DFAT's management of bilateral relations and to identify any scope for improvement.
The audit objective was to assess the effectiveness of the National Blood Authority’s management of the manufacture and supply of domestic fractionated blood plasma products.
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The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the National Bushfire Recovery Agency functions including the National Bushfire Recovery Fund.
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The objective of this audit was to assess the effectiveness of the Australian Digital Health Agency’s (ADHA) procurement relating to My Health Record system infrastructure.
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The objective of the audit was to assess whether the Australian Taxation Office (ATO) has effectively managed risks related to the rapid implementation of COVID-19 economic response measures.
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The objective of the audit was to assess the effectiveness of the Department of Social Services’ (DSS’s) and Services Australia’s management of the accuracy and timeliness of welfare payments.
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The objective of this audit was to assess the effectiveness of the Department of Social Services’ role in implementing the National Plan to Reduce Violence Against Women and their Children 2010–2022 (the National Plan).
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The objective of the audit was to assess the effectiveness of the operations of the boards of four corporate Commonwealth entities in managing conflicts of interest.
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The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s (NIAA’s) processes to design and transition to a new remote employment program.
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The objective of this audit was to assess the effectiveness of the Department of Agriculture and Water Resources' implementation of the new biosecurity legislative framework.
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The objective of this audit was to assess the effectiveness of the Tertiary Education Quality and Standards Agency’s (TEQSA’s) regulation of higher education.
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The audit objective was to assess the Office of the Commonwealth Ombudsman's effectiveness in managing complaints.
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The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection’s (DIBP) management of compliance with visa conditions. To form a conclusion against this objective, the ANAO assessed whether DIBP:
- effectively manages risk and intelligence related to visa holders’ non-compliance with their visa conditions;
- promotes voluntary compliance through targeted campaigns and services that are appropriate and accessible to the community;
- conducts onshore compliance activities that are effective and appropriately targeted; and
- has effective administrative arrangements to support visa holders’ compliance with their visa conditions.
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The audit objective was to assess whether the Australian Government has established an appropriate framework for responding to crises.
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The objective of the audit was to examine the effectiveness of Navy’s strategy for recruiting and retaining personnel with specialist skills. The effective delivery of Navy capability depends on Navy having available sufficient numbers of skilled personnel to operate and maintain its fleet of sea vessels and aircraft, and conduct wide‑ranging operations in dispersed locations. Without the right personnel, Navy capability is reduced. Navy’s budget for 2014–15 included $1.86 billion in employee expenses.
The audit concluded that, in its strategic planning, Navy had identified its key workforce risks and their implications for Navy capability. To address these risks Navy had continued to adhere to its traditional ‘raise, train and sustain’ workforce strategy; developed a broad range of workforce initiatives that complemented its core approach; and sought to establish contemporary workforce management practices. However, long‑standing personnel shortfalls in a number of ‘critical’ employment categories had persisted, and Navy had largely relied on retention bonuses as a short‑ to medium‑term retention strategy.
Navy had developed a broad range of workforce initiatives, some designed specifically to address workforce shortages in its critical employment categories. To date, Navy had primarily relied on paying retention bonuses and other financial incentives; recruiting personnel with prior military experience to work in employment categories with significant workforce shortfalls; and using Navy Reserves in continuous full time roles. Ongoing work was required for Navy to firmly establish a range of promising workforce management practices, including providing the right training at the right time; more flexible approaches to managing individuals’ careers; and improving workplace culture, leadership and relationships. More flexible and tailored workforce management practices could help address the underlying causes of workforce shortfalls, particularly when the traditional approaches were not gaining sufficient traction.
The ANAO made two recommendations aimed at Navy: drawing on external human resource expertise to inform the development and implementation of its revised workforce plan; and evaluating the impact of retention bonuses on the Navy workforce to determine their future role within its overall workforce strategy.
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The objective of the audit was to examine the effectiveness of the Department of Defence’s arrangements for the management of contractors.
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The objective of this audit was to examine whether Australian Wool Innovation (AWI) is effectively meeting the requirements of the Statutory Funding Agreement (SFA).
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The objective of this audit was to examine the extent to which Australian Government entities have implemented the Digital Continuity 2020 policy, and how effectively the National Archives of Australia is monitoring, assisting, and encouraging entities to meet the specified targets of the policy.
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The objective of this audit was to assess whether Human Services has an effective high-level compliance strategy for administered payments made under the Centrelink and Medicare programs.
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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 objective of the audit was to assess the effectiveness of the ATO’s compliance management approach in the SME market.
The objective of the audit was to examine the efficiency of the processing of applications for citizenship by conferral by the Department of Home Affairs.
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The objective of this audit was to assess the effectiveness of the Australian Public Service Commission's (APSC) administration of statutory functions relating to upholding high standards of integrity and ethical conduct in the Australian Public Service (APS).
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The audit objective was to assess whether Tourism Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.
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The audit sought to assess how well the Australian Taxation Office (ATO) manages aggressive tax planning. We did this by exploring the nature of aggressive tax planning and the ATO's approach to its management. In the latter context, we looked at:
- the ATO's previous experience with aggressive tax planning and action on previous significant external reviews, particularly dealing with mass marketed investment schemes;
- strategy and operations, intelligence gathering and use; and the identification and management of promoters given their significant role in aggressive tax planning.
The audit objective was to assess the effectiveness of the management of the Australian Public Service (APS) workforce in implementing the Australian Government’s COVID-19 priorities.
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The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the IA framework to enable well-informed and transparent Australian Government decision-making.
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The objective of this audit was to assess whether the award of funding under the Safer Communities Fund was effective and consistent with the Commonwealth Grant Rules and Guidelines.
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The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s (CER) issuing, compliance and contracting activities related to Australian Carbon Credit Units.
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The objective of the audit was to examine the effectiveness of governance and integrity arrangements for the Northern Australia Infrastructure Facility (NAIF).
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The objectives of the audit were to:
- determine the extent to which government entities complied with the requirement to publish and maintain documents online that were presented to the Parliament;
- evaluate selected government entities' policies and practices regarding online publishing; and
- assess AGIMO's policy and guidance in support of online publishing.
To address this objective the audit was conducted in three parts. Firstly, we reviewed a sample of papers tabled between 2000 and 2008 in order to assess their availability online. Next, we examined the online publishing practices of five government entities. These were the: Australian Federal Police (AFP); Department of the House of Representatives (DHR); Department of Infrastructure, Transport, Regional Development and Local Government (Infrastructure); Department of the Treasury (Treasury); and National Archives of Australia (NAA). Finally, we reviewed AGIMO's role in supporting government entities in their online publishing practices.
The objective of this audit was to examine the efficiency and economy of the Department of Defence’s management of its general stores inventory.
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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 objective of this audit was to assess whether the design and administration of the Adult Migrant English Program was effective.
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The objective of the audit was to assess the Moorebank Intermodal Company’s achievement of value for money and management of probity in its operations and procurement activities.
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The objective of the audit was to assess the compliance by selected Australian Public Service entities with legislation and other relevant requirements relating to staff leave.
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The objective of the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.
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The Auditor-General responded on 27 June 2017 to correspondence from Mr Andrew Wilkie MP dated 26 May 2017, requesting that the Auditor-General conduct an audit of Centrelink's automated debt recovery programs.
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The objective of the audit was to assess the effectiveness of the design and conduct of the funding round for the Building Better Regional Cities Program.
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The objective of the audit was to assess the adequacy of selected Australian Government entities’ practices and procedures to manage business continuity. To conclude against this objective, the ANAO adopted high-level criteria relating to the entities’ establishment, implementation and review of business continuity arrangements.
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The audit reviewed the recordkeeping frameworks of four large Commonwealth organisations. The objective of the audit was to assess whether recordkeeping policies, systems and procedures were in accordance with relevant Government policies, legislation, accepted standards and recordkeeping principles, and applicable organisational controls.
The audit objective was to examine whether the selected entities have implemented a selection of agreed parliamentary committee and Auditor-General recommendations.
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The objective of the audit was to assess the Department of Agriculture, Water and the Environment’s effectiveness in responding to non-compliance with plant and animal biosecurity requirements.
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The audit reviewed the efficiency and effectiveness of the Department of Health and Ageing's (Health's) planning and conduct of the review undertaken to determine the recommendation to the Government on whether or not to exercise the extension option available to the Commonwealth under the Plasma Fractionation Agreement with CSL Limited. The audit was undertaken in response to a recommendation of the Joint Committee of Public Accounts and Audit.
The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC) management of corporate credit cards.
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The objective of this audit was to assess whether the Federal Court of Australia is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.
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The objective of this audit was to assess the effectiveness and efficiency of Indigenous Business Australia’s (IBA's) management of its business support and investment activities.
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The objective of the audit was to assess how effectively DHS (including CSA), FaHCSIA and Centrelink managed the implementation of stage one of the CSSR and the Improving Compliance program.
The objective of this audit was to examine the effectiveness of the Australian Electoral Commission’s management of financial disclosures required under Part XX of the Commonwealth Electoral Act 1918, including the extent to which the AEC is achieving accurate and complete financial disclosures.
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The objective of this audit was to examine the effectiveness of the design and early implementation of the National Soil Strategy and the supporting National Soil Action Plan.
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