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 the audit was to assess the effectiveness to date of the Department of Defence's (Defence) planning for the mobilisation of its continuous shipbuilding programs in Australia.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s management and oversight of fraud control arrangements for the administration of the Goods and Services Tax (GST).
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the Australian Broadcasting Corporation’s (ABC’s) management of complaints.
Please direct enquiries relating to potential audits through our contact page.
The objective of this audit was to assess the extent to which entities’ establishment and use of ICT related procurement panels and arrangements supported the achievement of value for money outcomes.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the Tax Office's administration of the wine tax.
Four key areas were examined in the audit: governance arrangements; interpretative assistance and advice; compliance approaches for Australian entities; and administering the rebate for New Zealand wine producers.
The ANAO conducted fieldwork in the Tax Office's Adelaide office between May and September 2010 and also held discussions with representatives from Customs, the Department of the Treasury (Treasury) and New Zealand Inland Revenue. The ANAO also consulted with representatives of wine producers, wholesalers, retailers, tax agents and key industry associations, seeking their views on elements of the Tax Office's administration of the wine tax.
The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of the Department of the Environment’s administration of the Biodiversity Fund program.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of the Department of Defence’s preparations for the introduction of the Joint Strike Fighter into Australian service and its subsequent sustainment.
Please direct enquiries through our contact page.
The audit objective was to examine the effectiveness of Defence’s sustainment arrangements for Navy’s Canberra class fleet of amphibious assault ships (or LHDs).
Please direct enquiries through our contact page.
The purpose of the audit was to examine the efficiency, effectiveness and accountability of the Therapeutic Goods Administration's performance in evaluating and approving prescription drugs for public use. In particular the audit focused on analysing elements of the regulatory process associated with the evaluation of prescription drugs. In this context the audit reviewed the administrative operations performed within the Department's Drug Safety and Evaluation Branch, the Australian Drug Evaluation Committee and the Business and Services Branch of the TGA, rather than any processes preceding or succeeding those activities.
The audit objective was to assess the Australian Taxation Office’s effectiveness in managing complaints.
Please direct enquiries through our contact page.
The Australian Taxation Office (ATO) established a task force in 1996 to develop a greater understanding of the factors involved and to devise a coordinated approach in dealing with the cash economy. The objective of the performance audit was to report to Parliament on the ATO's progress in addressing the cash economy, including its monitoring and reporting of outcomes. The audit focused on the ATO's implementation of its Cash Economy Task Force recommendations in the light of the tax reform that has taken place over the last two years.
The main objectives of the audit were to examine and form an opinion on:
- the efficiency, economy and administrative effectiveness with which the Commonwealth planned and coordinated implementation of the gun buy-back scheme;
- the management of firearms surrender and destruction in the Australian Capital Territory by the Australian Federal Police; and
- the management of the competitive tendering process for the national public education campaign.
Audit criteria were developed which examined program policy and planning, coordination with and payment of funds to the States.
The objective of the audit was to assess the effectiveness of the Australian Prudential Regulation Authority's processes for the prudential regulation of superannuation entities.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the Department of Health’s records management arrangements, including Health’s progress in transitioning to digital records management.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the Department of the Environment’s and the Australian Customs and Border Protection Service’s management of compliance with the wildlife trade regulations under Part 13A of the Environment Protection and Biodiversity Conservation Act 1999.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the Department of Health's design, implementation and administration of primary healthcare under the Indigenous Australians' Health Program (IAHP).
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the Indigenous Legal Assistance Programme.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess whether the Department of Immigration and Border Protection (DIBP) had appropriately managed the procurement of garrison support and welfare services at offshore processing centres in Nauru and Papua New Guinea (Manus Island); and whether the processes adopted met the requirements of the Commonwealth Procurement Rules (CPRs) including consideration and achievement of value for money.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of the JobKeeper scheme.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of the action taken by the Australian Institute of Marine Science in response to the recommendations contained in 'External Funds Generation', Audit Report No.48, 1991-92.
Quarantine policies and operations are the responsibility of the Department of Agriculture, Fisheries and Forestry - Australia (AFFA). The objective of this audit was to assess AFFA's management of plant and animal quarantine services, and the implementation and impact of the Government Response (1997) to the Quarantine Review Committee Report. The audit in particular assessed the setting of quarantine priorities through assessing and managing risk; management of the continuum of quarantine operations; and management of Import Risk Analyses to deliver and review quarantine policies. Stakeholder consultation and advisory processes were also assessed in addressing these issues. A key issue examined was the effectiveness of AFFA quarantine operations in international mail and airports preventing the entry of quarantinable material. The ANAO made eight recommendations aimed at improving operational risk based resource allocation; pre-border management of quarantine risk; the effectiveness of quarantine operations at the Australian border; and priority setting and transparency of the IRA process. AFFA agreed to all eight ANAO recommendations.
The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.
Please direct enquiries relating to reports through our contact page.
The objective of this audit was to assess whether the Australian War Memorial is effectively managing the development project.
Please direct enquiries through our contact page.
The objective of this audit was to assess the effectiveness of NBN Co Limited’s (NBN Co’s) strategies to manage its transition from building to operating the national broadband network.
Please direct enquiries through our contact page.
The objective of the audit was to assess key aspects of the Australian Taxation Office's administration of the PAYE system in relation to employers' remittances and to identify opportunities for improvement. The audit focussed on four areas:
- remittance monitoring, especially managing late remittances;
- follow-up action for end of year reconciliation, including discrepancies;
- handling compliance intelligence gained from the public; and
- ATO compliance projects.
The purpose of this follow-up audit was to report on action taken by the Department of Social Security and Centrelink in addressing the recommendations of Audit Report No.23 1993-94 Protection of Confidential Client Information from Unauthorised Disclosure. The objectives were to:
- ascertain the extent to which the recommendations of the original audit have been implemented;
- identify other changes made in relation to data confidentiality within the Social Security portfolio since 1993;
- assess the impact of the changes made; and
- identify any scope for further improvement.
The purpose of the report was to report to the Parliament on how effectively and efficiently the Australian Taxation Office administers the Tax File Number System, and to identify opportunities for improvement of that system. The ANAO developed a methodological framework for the evaluation of the efficiency and effectiveness of the ATO's administration of the TFN system. The framework examined the TFN system; individuals and their TFNs; TFN withholding tax arrangements; and TFN information matching.
The objective of the audit was to assess the effectiveness of Defence’s implementation of the First Principles Review.
Please direct enquiries through our contact page.
The audit reviewed Commonwealth National Parks involving total assets of $105 million with net operating costs of $41.77 million. Nineteen Commonwealth reserves are declared comprising six terrestrial national parks, one botanic garden and twelve marine parks and reserves totalling some 23 million hectares across Australia, its external territories and Commonwealth marine areas. The objective of the audit was to examine and report on the adequacy of the planning, management and reporting systems which support the Director of National Parks in the achievement of required functions under relevant legislation and agreed outputs and outcomes.
The objective of the audit was to form an opinion and report on the efficiency, economy and administrative effectiveness of the management of the investigation and recovery of the proceeds of crime. The audit examined a sample of cases of serious crime investigated by the NCA and the AFP and prosecuted by the DPP.
The objective of the audit was to assess the effectiveness and value for money to date of the Department of Defence’s acquisition of combat reconnaissance vehicles under project Land 400 Phase 2.
Please direct enquiries through our contact page.
As part of its 2001 inquiry into the recruitment and retention of Australian Defence Force (ADF) personnel, the Senate Foreign Affairs, Defence and Trade References Committee reviewed Defence's contract with Manpower Services (Australia) Pty Ltd for trialling the outsourcing of recruiting services to the ADF. In its subsequent report, the Committee commented that the original contractual arrangements deserved further scrutiny by the ANAO. The objective of the audit was to examine Defence's management of the contractual arrangements for the provision of recruiting services to the ADF. In examining the management of the contract, the ANAO looked at the evaluations conducted at the end of each contractual phase, roles and responsibilities associated with ADF recruiting, and Defence's monitoring of contractual performance and management of risks associated with ADF recruiting.
The audit objective was to assess the effectiveness of the administration of the National Housing Finance and Investment Corporation (NHFIC).
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the transition of the Remote Jobs and Communities Programme to the Community Development Programme, including whether the Community Development Programme is well designed and administered effectively and efficiently.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the Department of Human Services' administration of the Financial Information Service.
Please direct enquiries relating to reports through our contact page.
The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.
Please direct enquiries relating to reports through our contact page.
Industry levies play a significant role in the provision of many public services and fund a range of activities undertaken by regulatory bodies such as the Australian Prudential Regulation Authority (APRA), through to financing reform of the Australian waterfront labour force. The objectives of this audit were to assess:
- the coverage, revenue and expenses of non-primary industry levies;
- the effectiveness of selected entities' financial management of non-primary industry levies; and
- areas of better administrative practice relating to the financial management of non-primary industry levies.
The audit objective was to assess the effectiveness and efficiency of the Department of Human Services’ management of Smart Centres’ Centrelink telephone services.
Please direct enquiries relating to reports through our contact page.
The audit reviewed the Defence's $5.05 billion New Submarine Project which commenced in 1982 and involves design and construction of six Collins class submarines and associated supplies and services. The objectives of the audit were to assess project management by the Department's Project Office in the light of accepted better-practice project management techniques. It also aimed to derive lessons learnt and recommendations that could be applied to the Project and to similar Defence projects now and in the future. The audit follows a 1992 audit of the Project by the ANAO and a review by the Joint Committee of Public Accounts in 1995.
The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs administration of the Repatriation Transport Scheme.
Please direct enquiries relating to reports through our contact page.
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.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the Australian Trade Commission’s administration of the Export Market Development Grants scheme, in providing incentives to small and medium Australian enterprises for the development of export markets.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess whether the Department of the Treasury (Treasury) had complied with gifts, benefits and hospitality requirements.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness and value for money of Defence’s acquisition of light protected vehicles, under Defence project Land 121 Phase 4.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness and efficiency of the management of threatened species and ecological communities under the Environment Protection and Biodiversity Conservation Act 1999.
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of the Clean Energy Regulator’s crediting and selection of carbon abatement to purchase under the Emissions Reduction Fund.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess whether the Australian Communications and Media Authority (ACMA) had complied with gifts, benefits and hospitality requirements.
Please direct enquiries through our contact page.
The objective of the audit was to ascertain and report to the Parliament on the ATO's administration of PPS and to identify opportunities for improvement. Four key compliance issues were identified: reporting PPS income, claiming PPS credits, remitting PPS income, claiming PPS credits, remitting PPS deductions, and managing PPS exemptions and variations. In addition, the following key aspects were considered: PPS risk assessments, coordination of PPS administration between the Small Business Income and Withholding & Indirect Taxes business lines, and PPS compliance project performance information.
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.
Please direct enquiries relating to reports through our contact page.
The audit reviewed the effectiveness of HIC's approach to customer service delivery to the Australian public as customers of Medicare. The primary issues examined were whether: . HIC manages its customer service delivery performance effectively;
- HIC's approach to people management adequately supports customer service delivery;
- HIC obtains adequate information from customers on their needs, expectations, and perceptions of HIC's service delivery; and
- HIC provides adequate information to customers on its services and on the service standards that customers should expect.
The audit objective was to assess the effectiveness of the administration of the Commonwealth Scientific and Industrial Research Organisation's (CSIRO's) Gift to the Science and Industry Endowment Fund.
Please direct enquiries relating to reports through our contact page.
The objective of the audit was to assess whether Defence has a fit-for-purpose framework for the management of materiel sustainment.
Please direct enquiries relating to reports through our contact page.
The audit objective was to assess the effectiveness of the Australian Security Intelligence Organisation's workforce planning to support key activities.
Please direct enquiries through our contact page.
The audit objective was to assess the Office of the Commonwealth Ombudsman's effectiveness in managing complaints.
Please direct enquiries through our contact page.
The audit objective was to examine whether the selected entities have implemented a selection of agreed parliamentary committee and Auditor-General recommendations.
Please direct enquiries through our contact page.
The audit objective was to assess the effectiveness of the framework in place to have a regulatory Ministerial Statement of Expectations and a responding Statement of Intent in place.
Please direct enquiries through our contact page.
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).
Please direct enquiries through our contact page.
The objective of the audit was to assess the effectiveness of Australian Financial Security Authority’s (AFSA) management of conflicts of interest.
Please direct enquiries through our contact page.
The objective of the audit was to assess whether the Murray–Darling Basin Authority (MDBA) had complied with gifts, benefits and hospitality requirements.
Please direct enquiries through our contact page.