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Publications

Browse our range of publications including performance and financial statement audit reports, assurance review reports, information reports and annual reports.

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The ANAO work program outlines potential and in-progress work across financial statement and performance audit.

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The Australian National Audit Office (ANAO) is a specialist public sector practice providing a range of audit and assurance services to the Parliament and Commonwealth entities.

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Search across potential, in-progress and published performance audit and financial statement audit work, annual audit work program information, major projects reports, corporate documents and more ...

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132 items found
103060120
Type of content 
Performance audit  (Auditor-General Report No. 3 of 2008–09)
Published: Tuesday 23 September 2008
Published

Establishment and Management of the Communications Fund

The objective of the audit was to assess the effectiveness of the management and administration of the Communications Fund, including an assessment of:

  • the development and implementation of appropriate investment strategies; and
  • the robustness of the governance structures and controls relating to investment activities.
Expand
Entity 
Department of Broadband, Communications and the Digital Economy; Department of Finance and Deregulation
Sector 
Communications
Finance
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 32 of 2008–09)
Published: Tuesday 19 May 2009
Published

Management of the Tendering Process for the Construction of the Joint Operation Headquarters

The objective of the audit was to review Defence's management of the HQJOC Project's tender process, including probity management, for the construction of the joint operation headquarters in order to provide assurance that the policy principles for the use of private financing had been followed.

Expand
Entity 
Department of Defence
Sector 
Defence
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 18 of 2008–09)
Published: Tuesday 3 February 2009
Published

The Administration of Grants under the Australian Political Parties for Democracy Program

The Australian Political Parties for Democracy Programme is administered by Finance. The programme aims to strengthen democracy internationally by providing support for the international activities of Australia's major political parties. Funding of up to $1 million is provided annually under the programme to each of the Australian Labor Party and to the Liberal Party of Australia. Guidelines for the programme provide for the parties to re-apply for funding each year and set out the criteria against which applications for funding are assessed. The proposed audit would examine the administration of the program by Finance, including the adequacy of assessment of acquittal documentation and requests to roll over funding.

Expand
Entity 
Department of Finance and Deregulation
Sector 
Finance
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 10 of 1996–97)
Published: Wednesday 16 October 1996
Published

Energy Management of Commonwealth Buildings

This audit considered the action taken in relation to the recommendations of Audit Report No.47, 1991-92, Energy Management of Commonwealth Buildings. The objective of this follow-up audit was to assess whether the Department of Primary Industries and Energy, the Department of Administrative Services, and the Department of Finance had taken appropriate action in relation to the recommendations. The audit criteria were the extent to which the original recommendations agreed by the agencies had been implemented and what had been achieved.

Expand
Entity 
Department of Administrative Services; Department of Primary Industries and Energy
Sector 
Energy
Industry
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 13 of 2008–09)
Published: Tuesday 16 December 2008
Published

Government Agencies' Management of their Websites

The audit objective was to assess how well agencies manage their websites. Particular attention was given to the audited agencies' website purposes, risk management and planning, policies, content management procedures, and performance monitoring and reporting. These elements provide the framework for the design, implementation and operation of websites.

Expand
Entity 
Australian Bureau of Statistics; Department of Agriculture, Fisheries and Forestry; Department of Foriegn Affairs and Trade
Sector 
Agriculture
Finance
Foreign Affairs
Trade
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 41 of 1997–98)
Published: Wednesday 15 April 1998
Published

Asset Management

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.

Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 33 of 2008–09)
Published: Wednesday 20 May 2009
Published

Administration of the Petroleum Resource Rent Tax

The objective of the audit was to assess the effectiveness of the Tax Office's administration of the PRRT. The Australian National Audit Office (ANAO) identified four key areas for review: general administration; compliance; promoting certainty in administering the PRRT; and governance arrangements.

Expand
Entity 
Australian Taxation Office
Sector 
Taxation
Treasury
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 29 of 1996–97)
Published: Wednesday 26 March 1997
Published

Management of Corporate Sponsorship

The overall objective of the preliminary study was to determine whether a performance audit of the management of corporate sponsorship was warranted. Specifically, the areas canvassed during the preliminary study were:

  • policies and guidelines for the management of corporate sponsorship;
  • integration of corporate sponsorship into agency planning;
  • contractual arrangements;
  • evaluation of corporate sponsorship within the agency;
  • valuation and reporting of corporate sponsorship; and
  • costs and benefits associated with corporate sponsorship.

The preliminary study findings did not warrant proceeding to a full performance audit. However, because corporate sponsorship is likely to be a growing area of importance for the Commonwealth, the ANAO concluded that there was value in producing a better practice guide in addition to the audit report.

Expand
Entity 
Across Agency
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 29 of 2008–09)
Published: Thursday 23 April 2009
Published

Delivery of Projects on the AusLink National Network

The objective of this performance audit of construction projects on the AusLink National Network was to assess the effectiveness of the administration by DITRDLG in working with the States to deliver the outcomes expected by the Government and the broader community. To inform the audit assessment, the methodology included examination of both Australian Government and State Government records as well as site inspections in relation to 21 projects being delivered in three States (New South Wales (NSW), Queensland and Tasmania). DITRDLG and the respective State road transport authorities were consulted in the selection of projects to be examined in detail.

Expand
Entity 
Department of Infrastructure, Transport, Regional Development and Local Government
Sector 
Infrastructure
Regional Development
Transport
Read published report
Type of content 
Performance audit  (Auditor-General Report No. 25 of 2008–09)
Published: Wednesday 11 March 2009
Published

Green Office Procurement and Sustainable Office Management

The objective of this audit was to assess and report on the progress being made by Government agencies in achieving better practice in green office procurement and sustainable office management. The scope of the audit included agencies incorporated under the Financial Management and Accountability Act 1997 as well as a sample of bodies incorporated under the Commonwealth Authorities and Companies Act 1997. Sixty-three agencies were included in an audit survey. Detailed validation was carried out in nine of these agencies.

Expand
Entity 
Across Entities
Sector 
Energy
Environment
Finance
Read published report

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