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.

The objective of the audit was to assess how effectively and efficiently the Australian Taxation Office managed contact centres as part of its overall service delivery.

The Service Chiefs of Navy, Army and Air Force are accountable to the Chief of the Defence Force for the way that equipment is used by their Service. They are also accountable for the safety, fitness for service and environmental compliance of the equipment. The audit report deals with the way that the Service Chiefs are assured of the safety and suitability for service of the Australian Defence Force's (ADF's) ordnance systems. Ordnance systems include munitions such as missiles, shells and mines, and the auxiliary material necessary to aim, launch and guide munitions.

The objective of the audit was to ascertain and report to Parliament on the Australian Taxation Office's administration of the Fringe Benefits Tax and to identify opportunities for improvement. The ANAO identified five key issues relevant to the effective administration of FBT:

• knowledge of the taxpayer base;
• education of taxpayers;
• client service - advice handling;
• other enforcement activities - audits and reviews; and
• the systems required to support the administration of FBT, including staff skills and training information systems.

The objectives of the audit were to form an opinion on the management of Commonwealth agencies' compliance with the Commonwealth's energy efficiency requirements and to identify areas for better practice in energy management. The audit focussed on:

• the implementation of the Energy Policy by Commonwealth Agencies; promulgation and coordination of energy use targets;
• energy and associated reporting by Commonwealth agencies;
• identification, examination and analysis of systemic and procedural impediments to achieving the Energy Policy; and
• development and discussion of ways to address these impediments.

This is the second audit report under the Senate Order, which requires all Financial Management and Accountability Act 1997 (FMA Act) agencies to place on the Internet, lists of contracts of $100 000 and more by the tenth day of the Spring and Autumn sittings of Parliament. It relates to the audit of the contract information to be listed on the Internet by the tenth day of the Autumn 2002 sitting. The audit involved a desktop review of all FMA Act agencies' Internet listings; and a detailed review at six selected agencies, of the process for making the Internet listings, and the policies and practices for determining confidentiality provisions in contracts.

The objectives of the audit were to assist the Department in the timely identification of any deficiencies in the evaluation of responses from suppliers and options for addressing the deficiencies. The objectives were to:

• test the Department's adherence to Commonwealth Procurement Guidelines for open and effective competition and to legislative and other Government specified requirements; and
• provide a report to the Parliament, the Government and other interested parties on the probity of the evaluation process.

The scope of the audit was restricted to considering the processes employed by the Department in the selection of hearing devices for use under the voucher scheme.

The objectives of the audit were to determine whether agencies have implemented appropriate risk management strategies for the new banking arrangements, which came into operation on 1 July 1999 and whether cash funds are being managed in accordance with the appropriate legislation, the Commonwealth's agency banking guidance and generally accepted accounting practices. The scope of the audit was restricted to the departmental cash funds management and focused on risk management processes and management accounting controls adopted in the forecasting of cash flows, operation of bank accounts and placement of funds. The audit examined seven agencies, which are not named in the report.

The audit reviewed the Commonwealth management and regulation of plasma fractionation. The audit objectives were to:

• assess the administrative and financial effectiveness of the Department of Health and Aged Care's contract management of the PFA;
• assess whether the TGA's implementation of post sale regulatory arrangements adequately protects the community's interests; and
• assess the extent to which agencies have implemented the recommendations made in Audit Report No.14 1995-96 concerning funding of plasma products and regulation of plasma products manufactured under the PFA.

The audit reviewed the Commonwealth-State Housing Agreement (CSHA). CSHA is a joint arrangement between the Commonwealth and the States under which both the Commonwealth and the States contribute funding in the form of grants, which are used by State Housing Authorities to provide a variety of housing assistance programs to households on low incomes and those with special needs. The overall objective of the audit was to assess and report to Parliament on how effectively the Department of Family and Community Services (FaCS - formerly the Department of Social Security) administered the CSHA and to identify any areas where improvements could be made.

The objective of the audit was to evaluate the Department's performance in pursuit of selected PBS program objectives and outcomes, including to investigate and evaluate the economy, efficiency, administrative effectiveness and accountability of the management of the listing process as a significant element of the program. This involved a review of the developments in the listing process over recent years including: the establishment of a comprehensive database of major applications for PBS listing between 1991 and 1996, which facilitated a detailed analysis of the time taken to list drugs on the PBS schedule; a technical consultancy into the DHFS' Guidelines to industry for preparation of applications for PBS listing, and into the use of the economic analysis in assessing proposals for PBS listing; and a review of the selection process including the operations of the PBS advisory committees.

The Australian National Audit Office Enterprise Agreement 2024–2027 was approved by the Fair Work Commission (FWC) on 22 March 2024 and operates from 29 March 2024. The agreement will nominally expire on 28 February 2027. The signatories page of this agreement is available on the FWC website.

The Audit reviewed the Commercial Support Program (CSP) within the Department of Defence. The CSP was introduced in 1991 following a review of the report, The Defence Force and the Community. Its objective is to achieve best value for money in the acquisition of support services for the Department of Defence and to give the private sector an opportunity to participate in the provision of those support services. The objective of this audit was to assess whether CSP was meeting its objectives and to identify any areas where it may be possible to improve the timeliness, and therefore cost-effectiveness, with which CSP is implemented and the quality of the process itself to produce better outcomes.

The objectives for the audit were to examine Commonwealth guarantees, indemnities and letters of comfort in relation to:

• the potential size of the Commonwealth's exposure to these instruments;
• the extent to which the overall exposures of the Commonwealth are managed and monitored;
• the adequacy of administrative reporting arrangements;
• areas of better administrative practice relating to their management; and
• to raise agencies' awareness of appropriate risk management and accountability practices in relation to these instruments.

The audit set out to quantify the Commonwealth's exposure to guarantees, indemnities and letters of comfort.

The objective of the audit was to assess the framework and systems that DHAC has in place to prevent, control, monitor, detect and investigate fraud. The ANAO concluded that DHAC had taken appropriate steps to protect Commonwealth resources under its administration from fraudulent misappropriation by developing a sound fraud control framework, the effectiveness of which is illustrated by the relatively low incidence of reported fraud in the department over the last few years. The framework also includes key elements for preventing and dealing with fraud in line with the Commonwealth's Fraud Control Policy.

The Age Pension is a social security income support payment available to Australian residents and eligible Australians residing overseas who have reached Age Pension age and whose income and assets are under certain limits. In 1999-2000, approximately $14 billion was paid to approximately 1.7 million Age Pension recipients. Payment of Age Pension is made under the Social Security Law and in accordance with the Guide to the Social Security Law prepared by the Department of Family and Community Services (FaCS). FaCS has contracted Centrelink under a Business Partnership Agreement (BPA) to administer the payment of Age Pension to eligible customers. The objective of the audit was to assess the extent to which new claims for Age Pension had been assessed in compliance with the legislation and other relevant guidelines developed by Centrelink, and whether Centrelink employed appropriate mechanisms to help ensure such compliance. In particular, the ANAO sought evidence with respect to: payment at the right rate, from the right date, to the right person with the right product, for new claims assessed during the audit sample period (that is, in accordance with the working definition of accuracy within Centrelink); the accuracy of Centrelink?s own reporting on compliance, as reported to FaCS under the BPA; and the application of appropriate mechanisms to help ensure such compliance.

The main objectives of the audit were to assess the management and administration of protective security across Commonwealth agencies and to identify, recommend and report better practice in security management. Particular attention was paid to:

• compliance with Government policy, standards and guidelines;
• the role of management in protective security; and
• the operation of security systems and practices.

The audit criteria and procedures to assess the management and administration of the individual organisations examined were largely based on the overall control framework of an organisation and the guidance provided in the current Commonwealth Protective Security Manual.

The audit objective was to assess the effectiveness of the Australian Taxation Office's (ATO) strategies and activities to address the cash and hidden economy.

Allegations were made to the Senate Economics References Committee that the Australian Taxation Office and Australian Customs Service (Customs) had failed to pursue several cases of detected sales tax fraud. The Committee believed that this alleged failure may have stemmed from coordination problems between the two agencies. The Committee requested the Auditor-General to investigate this matter and report his findings to the Parliament.

ANAO found that the actions taken by the Department during the course of the audit to update and improve the Notes on Administration and administrative processes, by commissioning various specialist studies and reviewing governance issues, has established a sound basis for ongoing effective management of the National Highway System. The Department advised ANAO that changes to the Notes on Administration reflect joint work done with the ANAO to identify where improvements could be made and incorporate not only suggestions and recommendations that the ANAO has made in the final report but also during the audit. ANAO considers that the comprehensive revision of the Notes on Administration undertaken by the Department should foster marked improvements in the management of the National Highway System.

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 how effectively the Defence Science and Technology Group (DSTG) administers the science and technology work it undertakes for the Australian Defence Organisation.

The ANAO first examined asset management in the general government sector in 1995. The outcome of that review was presented in Audit Report No. 27, 1995-96, Asset Management. The primary objectives of the current review were to:

• ascertain the degree of acceptance of the previous audit recommendations;
• establish the extent to which organisations were managing their assets in accordance with the asset management principles espoused in the Asset Management Handbook; and
• examine any central coordination initiatives in asset management.

Meeting these objectives permits the ANAO to express an updated opinion on the state of asset management in the general government sector other than for specialised military equipment.

This is the third audit report undertaken by the ANAO in response to a request made by the Senate in the Senate Order for Departmental and Agency Contracts, which requires all Financial Management and Accountability Act 1997 (FMA Act) agencies to place on the Internet, lists of contracts of $100 000 and more by the tenth day of the Spring and Autumn sittings of Parliament. It relates to the audit of the contract information to be listed on the Internet by the tenth day of the Autumn 2002 sitting. The audit involved a desktop review of all FMA Act agencies' Internet listings; and a detailed review in six selected agencies, of the process for making the Internet listings, and the policies and practices for determining and identifying whether contracts contained either confidential provisions and other requirements of confidentiality.

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.

The audit objective was to assess the effectiveness of the Australian Security Intelligence Organisation's workforce planning to support key activities.

The audit objective was to assess the effectiveness of the Department of Parliamentary Services’ arrangements for managing contracts and retail licences, including the extent to which the department has implemented recommendations from the previous ANAO audit.

The objective of the audit was to assess the effectiveness of the governance board in Old Parliament House.

The objective of the audit was to examine the effectiveness of the design and implementation of the clear read principle under the Commonwealth Resource Management Framework.

The objective of the audit was to assess the effectiveness of the governance board in the Sydney Harbour Federation Trust.

The objective of the audit was to assess the effectiveness of the governance board in the Australian Institute of Marine Science.

The objective of the audit was to examine the effectiveness of Services Australia’s arrangements for the management of contractors.

The objective of the audit was to examine the effectiveness of the Department of Defence’s arrangements for the management of contractors.

The objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs’ arrangements for the management of contractors.

The audit objective was to assess the effectiveness of the Australian National University’s governance and control framework.

The objective of this audit was to examine whether the Department of Finance (Finance) has implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

The objective of the audit was to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The objective of this audit was to assess the effectiveness of the Department of Finance and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The objective of the audit was to examine the effectiveness of governance and integrity arrangements for the Northern Australia Infrastructure Facility (NAIF). 

The audit objective was to examine the effectiveness of the Australian Taxation Office's monitoring and implementation of recommendations about its administration made by the ANAO and parliamentary committees

The objective of this audit was to assess the effectiveness of the Australian Office of Financial Management’s (AOFM) management of the Australian Government’s debt.

The Auditor-General responded on 26 April 2016 to correspondence from Mr Pat Conroy MP on 16 February 2016 regarding the government advertising campaign Welcome to the Ideas Boom.

The audit objective was to assess the Office of the Commonwealth Ombudsman's effectiveness in managing complaints.

The objective of this audit was to examine the effectiveness of the governance arrangements for the Special Broadcasting Service Corporation (SBS).

The objective of the audit was to assess whether the Department of the Treasury (Treasury) had complied with gifts, benefits and hospitality requirements.

The objective of this audit was to assess the effectiveness of the design and establishment of the National Reconstruction Fund Corporation.

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

The objective of this audit was to assess the effectiveness of the design of the Growing Regions Program.

The objective of the audit was to assess the effectiveness of administration of physical security in the revised Protective Security Policy Framework.

The objective of this audit was to assess the effectiveness of the Department of Health’s approach to health provider compliance.

The objective of the audit was to assess the effectiveness of the Digital Transformation Agency’s procurement of ICT-related services.

The objective of this audit is to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s engagement with tax practitioners in achieving efficient and effective taxation and superannuation systems.

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.

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.

The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.

The objective of the audit was to assess the effectiveness of Australian Financial Security Authority’s (AFSA) management of conflicts of interest.

The objective of this audit was to assess the effectiveness of the Australian Energy Regulator’s regulation of energy markets.

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.

The objective of the audit was to assess the effectiveness of the department’s regulation of appliance and equipment energy efficiency standards.