Browse our range of reports and publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
The objective of this audit is to assess whether AusAID's management of the expanding aid program supports delivery of effective aid. The audit focuses on progress of AusAID's internal reforms to achieve this objective.
The objective of the audit was to assess the effectiveness of AusAID’s management of tertiary training assistance.
The audit objective was to assess the effectiveness of AusAID’s management of infrastructure aid to Indonesia, with a particular focus on the Eastern Indonesia National Roads Improvement Project and the Indonesia Infrastructure Initiative.
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The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s management of Australian aid to Vanuatu.
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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 the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s delivery of services to Australians travelling or residing abroad.
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The overall objective of the audit was to assess AusAID's management of commercial contracts to deliver Australia's overseas aid program. To this end, the audit examined whether:
- there are sound supporting structures for contract management;
- AusAid effectively manages risks;
- contracts clearly define deliverables;
- services are delivered and payments are made in accordance with the contract;
- there are appropriate arrangements to manage contractor performance;
- strategies appropriately assess and allocate risk between AusAid and contractors; and
- contracts deliver the desired aid outcomes.
The objective of the audit was to assess the framework being put in place to manage and account for aid funds provided under the AIPRD. In particular, the audit addressed: structures for oversighting the development and delivery of the AIPRD; planning and risk management (including those relating to fraud and corruption); financial management; and arrangements for ongoing monitoring and reporting. The audit focussed on the arrangements being established to monitor, evaluate and report on AIPRD implementation, rather than the management of activities and outcomes achieved. This reflects the fact that the long lead times associated with establishing such a large programme of assistance had meant that only limited activities were underway at the time of audit fieldwork. The ANAO anticipates undertaking an audit in the future of the management of activities and outcomes achieved, when more funds have been expended. It was not the purpose of this audit to examine Australia's immediate emergency and humanitarian response to the tsunami crisis.
The objective of the audit was to review AusAID's management of funding to Non-Government Organisations, to assess whether:
- the objectives of overseas development programs to be delivered by NGOs were clearly established;
- funding mechanisms for the delivery of aid programs by NGOs were clearly defined, consistently applied, and in compliance with the law; and
- whether AusAID could provide assurances that NGOs delivering development projects using Commonwealth monies are accountable for: proper expenditure of Commonwealth monies; the achievement of stated objectives; and the achievement of value for money.
The ANAO examined AusAID documentation on overseas development programs delivered by NGOs, looking particularly for clear objectives, performance measures, and evaluation mechanisms. Three levels of documentation were examined:
- government programs;
- grants schemes; and
- individual projects.
This audit focused on the implementation of the Revised Government Foreign Exchange Risk Management Policy. Overall, the audit found the implementation of the Revised Policy with all CAC Act entities was not complete and important elements of the Revised Policy have not been adequately implemented. ANAO made five recommendations aimed at improving the compliance of GGS entities with the revised Policy, central agency consideration of entities' requests for exemption and enhancing the reporting made to Government. Finance and other entities agreed with all the recommendations.
The objective of the audit was to assess the coordination of Australian Government assistance to Solomon Islands through RAMSI, including the establishment of objectives and an outcomes monitoring framework. In particular, the audit examined arrangements for: coordination between Australian Government agencies; strategic planning and risk management; measuring the effectiveness of RAMSI; and reporting to RAMSI's Australian stakeholders.
The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.
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This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2010. It includes a foreword by the Auditor-General, an overview including the role and responsibilities and vision of the Office, a report on performance, details about management and accountability, and the financial results.
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2013. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in June 2013; the performance measures set out in the outcomes and programs framework in the 2012–13 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements set out in legislation.
The Commonwealth has significant foreign exchange risk exposures including $A8.4 billion of foreign currency transactions with the Reserve Bank of Australia in 1998-99. Under the Financial Management and Accountability Act and its associated Regulations, all agencies are required to assess and, where possible, manage, foreign exchange risk. The audit reviewed four agencies that have substantial foreign currency payment exposures namely:
- the Department of Defence;
- the Australian Agency for International Development;
- the Department of Foreign Affairs and Trade; and
- the Department of Finance and Administration.
The objective of the audit was to identify and assess the efficiency and cost effectiveness of the management of foreign exchange risk across the selected agencies, also to identify opportunities to improve the management of foreign exchange risk, including any associated potential financial savings that could accrue to the Commonwealth.
The report summarises the audit and other related activities of the ANAO in the period January to June 2002. Key issues arising from performance audits tabled in this period are summarised. Appendix 1 of the Activity Report provides a short summary of each of the audits tabled between 1 January 2002 and 30 June 2002.
The audit reviewed the Defence Department's management of the Defence Cooperation (DC) Program, through which Australia interacts with and provides assistance to security forces in South East Asia and the South Pacific. The primary aim of the program is to support Australia's defence relationships. Activities conducted through the program include training, study visits, personnel exchanges and combined exercises with elements of the various regional armed forces. The Pacific Patrol Boat Project is part of the program. The objectives of the audit were to:
1) consider how Defence assesses performance in meeting DC objectives;
2) review Defence's development of DC objectives; and
3) identify areas for improvement in managing DC resources.
The report summarises performance audit, financial statement audit and other related activities for the ANAO for the period July to December 2003. The key issues arising from performance audits tabled in this period are summarised against the ANAO themes. The report also summarises financial audits and other financial audit activities conducted by the ANAO during the period July to December 2003. It discusses significant issues such as the: consolidated financial statements and the final budget outcome; harmonisation of Australian Generally accepted accounting practices and Government Finance Statistics; adoption of International Financial Reporting Standards; timing for Financial Statements Preparation; and the audit of the CFS 2002-03.
The objective of the audit was to assess how well EMA is meeting its objective of providing national leadership in the development of measures to reduce risk to communities and manage the consequences of disasters.
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2011. It includes a foreword by the Auditor-General, an overview including the role and vision of the Office, a report on performance, details about management and accountability, and the financial results.
The objective of this audit was to assess whether selected organisations had effective security risk management programs, including whether a selection of protective security risk treatment controls was working as designed.
The Commonwealth has significant involvement in national emergency management arrangements through its roles in planning, coordination between agencies, operational response, financial support, education and training, public awareness and research activities. The objectives of this performance audit were to identify the Commonwealth's current emergency management arrangements; to provide assurance to Parliament concerning the adequacy of the arrangements; and to highlight areas for improvement.
The audit reviewed the administration of referrals, assessments and approvals processes under the Environment Protection and Biodiversity Conservation Act 1999. The objective of the audit was to examine and report on the quality and timeliness of environmental assessments and approvals under the Act, as well as on Environment Australia's activities to ensure compliance with the Act.
The objective of the audit was to assess the effectiveness of the ATO’s administration of DGR endorsements and associated arrangements.
The objective of the audit is to examine and report on the efficiency and effectiveness of AFP's administration and management of its overseas deployments. The audit specifically examines two deployments and focuses on strategic and operational planning and logistics. The audit examines a planned, long-term overseas deployment (as part of the Participating Police Force (PPF) within the Regional Assistance Mission to Solomon Islands (RAMSI)) and a crisis-driven deployment in response to a specific event (Disaster Victim Identification (DVI) assistance to Thailand following the Indian Ocean Tsunamis of 26 December 2004).
This report summarises audit and other related activities of the Australian National Audit Office in the period July to December 1999.
The objective of the audit was to assess whether the WHM programme is administered effectively and in accordance with relevant laws and policies. In particular, the ANAO focused on four key areas: the implementation of eWHM visa; authority for the WHM programme; decision-making for WHM visas; and programme performance information. A feature of the audit was the computer-aided scrutiny of over 300 000 visa application records to test DIMA's decision-making processes.
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2004. It includes highlights and areas of focus for the year; an introduction by the Auditor-General; an overview of the report; a report on performance; details about management and accountability, and the financial statement for the year.
This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2009. It includes a foreword by the Auditor-General, an overview of the Office, a report on performance, details about management and accountability, and the financial results.
The objective of the audit was to assess the extent to which FaHCSIA, DEEWR and DoHA seek to reduce service delivery risks posed by capacity constraints in Indigenous organisations.