The ANAO reviewed arrangements for the development of the department's fraud policy, fraud risk assessment and fraud control plan within the core functional areas of the department that are responsible for these activities. The audit also examined the operational procedures and guidelines that were in place to implement the department's fraud policy. The objective of the audit was to assess whether AFFA has implemented appropriate fraud control arrangements in line with the Fraud Control Policy of the Commonwealth and whether these arrangements operate effectively in practice.

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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Department of Employment, Workplace Relations and Small Business Leadership Development Program

Mr Mr Ian McPhee - Auditor-General for Australia, presented at the 5th Symposium of the Asian Organization of Supreme Audit Institutions (ASOSAI), Jaipur, India

Mr Ian McPhee. Auditor-General for Australia, presented to the Heads of Cultural Organisations Meeting

Mr Ian McPhee - Auditor-General for Australia, presented at the Institute of Chartered Accountants in Australia, Audit Conference, Melbourne

In August 1997, Works Australia, a former business unit of the former Department of Administrative Services,was sold by the then Office of Asset Sales (OAS). For a price of $4.2 million, the purchaser acquired the assets of Works Australia and accepted certain liabilities. At the time the sale was completed, Works Australia held $43.7 million in cash belonging to Commonwealth agencies (known as client advances). ANAO programmed an audit to examine oversight of the post-sale contractual arrangements for each of the 307 Commonwealth client advances totalling $43.7 million transferred to the purchaser and found that the $43.7 million in client advances transferred to the purchaser of Works Australia in August 1997 has been effectively accounted for as of July 2001 by the Commonwealth agencies concerned. In addition, the relevant financial security arrangements over the Works Australia client advances have been effectively administered in accordance with the terms and conditions of the Works Australia Sale Agreement by Finance.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented a speech on the occasion of the release by the Minister for Finance of the Second Trial Unaudited Financial Statements for the Commonwealth of Australia for the year ended 30 June 1996.

This report summarises audit and other related activities of the Australian National Audit Office in the period January to June 2000.

The objective of the audit was to review AUSTEL and the Spectrum Management Agency's approaches to service delivery against recognised good practice and to identify opportunities for the new Australian Communications Authority to adopt the relevant features of these approaches in its service delivery.