Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.
Type of content:
Performance audit (Auditor-General Report No. 51 of 2000–2001)
Published: Friday 15 June 2001
Published
This audit followed up the ANAO's 1997 performance audit report on ADF health services (Audit Report No.34 1996-97 Australian Defence Force Health Services), which focused on the delivery of non-operational health services to entitled members. The objective of the follow-up audit was to assess Defence's implementation of recommendations made in the original audit report and their effectiveness in improving ADF health services.
Entity:
Department of Defence
Type of content:
Performance audit (Auditor-General Report No. 35 of 2002–2003)
Published: Wednesday 26 March 2003
Published
The audit reviewed the Australian Customs Service (Customs) fraud control arrangements. The audit objective was to assess whether Customs has implemented appropriate fraud control arrangements consistent with the Commonwealth's Fraud Control Guidelines and the administrative effectiveness of these arrangements.
Entity:
Australian Customs Service
Type of content:
Speech
Published: Monday 27 October 1997
Published
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the National Public Sector Accountants Conference; Sydney
Type of content:
Performance audit (Auditor-General Report No. 4 of 1997–1998)
Published: Friday 17 October 1997
Published
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.
Entity:
Australian Telecommunications Authority (AUSTEL); Spectrum Management Agency
Type of content:
Performance audit (Auditor-General Report No. 2 of 1999–2000)
Published: Thursday 15 July 1999
Published
The effective use of financial information is a critical component of an organisation's performance management framework. The appropriate combination of financial and non-financial data reflects overall organisational performance, and performance at program and work unit levels. The objective of this audit was to assess what financial information is currently used, who uses it and how well it is used. The audit also assessed whether the current processes for defining, accumulating and producing financial information were appropriate for the new accrual based performance management framework, which is to be in place for 1999/2000.
Entity:
Across Agency
Type of content:
Performance audit (Auditor-General Report No. 43 of 2010–2011)
Published: Wednesday 25 May 2011
Published
The objective of the audit was to examine whether the UP and CPP services provided by the Australian Federal Police Protection Service are being managed effectively. In particular, the audit examined:
- whether the Protection function has been effectively integrated into the AFP, and sound arrangements are in place to strategically plan Protection services and manage risks;
- whether Protection staff have access to appropriate training and guidance; and
- the management arrangements for UP and CPP services.
Entity:
Australian Federal Police
Type of content:
Performance audit (Auditor-General Report No. 42 of 2003–2004)
Published: Friday 16 April 2004
Published
The objectives of the audit were to: assess whether financial delegations associated with the expenditure of public monies were determined, applied and managed in accordance with applicable legislation, Government policy and applicable internal controls; and identify better practices and recommend improvements as necessary to current practices.
Entity:
AusAID; Australian Competition and Consumer Commission; ComSuper; Department of the Treasury; Office of the Director of Public Prosecutions; Department of Finance and Administration
Type of content:
Performance audit (Auditor-General Report No. 48 of 2003–2004)
Published: Thursday 27 May 2004
Published
The objective of the performance audit was to report to Parliament our assessment as to how well the ATO manages and uses the AIIR data in taxation administration. The ANAO considered the following four key areas in addressing the audit objective. 1. Governance arrangements within the ATO, focussing on whole of ATO and whole-of-government aspects of the AIIR data, as distinct from solely business line applications. 2. Receipt of AIIR data and how well the ATO facilitates the collection of complete and valid AIIR data from investment bodies 3. Management of AIIR data through the construction by the ATO of valid entity records by using the AIIR data in conjunction with existing ATO client identification master files. 4: Use of the AIIR data on a systematic basis to inform active compliance activities.
Entity:
Australian Taxation Office
Type of content:
Performance audit (Auditor-General Report No. 20 of 2008–2009)
Published: Thursday 5 February 2009
Published
The second audit, which is the subject of this report, is a broader and more in-depth cross-portfolio audit. Its objective was to assess:
- the planning and delivery of capital works projects by proponent agencies;
- the extent to which projects have delivered on what was intended; and
- the extent to which proponent agencies have complied with the requirements of the Public Works Committee Act 1969 and approved procedures.
Entity:
Across Agencies
Type of content:
Performance audit (Auditor-General Report No. 40 of 2001–2002)
Published: Monday 8 April 2002
Published
The audit was undertaken following advice from the Joint Committee of Public Accounts and Audit (JCPAA) to the Auditor-General that assurance that ABC programming adequately reflects the ABC's Charter was an audit priority of Parliament. The objective of the audit is to provide Parliament with this assurance. The focus of the audit was on the governance arrangements of the ABC Board and management that enable the ABC to demonstrate the extent to which it is achieving its' Charter obligations, and other related statutory requirements, efficiently and effectively. The scope of the audit was as follows:
- Review the ABC's corporate governance framework against better practice models. The ANAO had regard to the ABC's unique role as a national public broadcaster established as a budget funded Commonwealth statutory authority subject to the Commonwealth Authorities and Companies Act 1997.
- Examine the ABC Board's approach to the interpretation of the Charter requirements of the ABC and the setting of strategic directions, and management's administrative arrangements for implementing the strategic directions established by the Board.
- Examine the ABC's performance information framework, the development, documentation and use of performance measures in relation to targets and/or objectives, the monitoring and reporting of performance and its' inter-relationship with the corporate planning and budgetary processes, particularly in relation to the strategic directions set by the Board.
The audit did not examine the overall management of the ABC. In keeping with the audit scope, the audit examined ways in which the ABC aligns its' strategic directions with its' Charter requirements for programs broadcast on radio, television and on-line and assures itself, and Parliament, about the achievement of its' Charter obligations. Further, the audit did not examine the operations of ABC Enterprises or symphony orchestras that operate as ABC-owned subsidiary companies.
Entity:
Australian Broadcasting Corporation