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The complete list of Audit Reports since 1997/1998 is available via this page. For hard copies of Audit Reports produced prior to 1997, please contact ANAO Publications via email or telephone 02 6203 7505.

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  • Commonwealth Estate Property Sales

    Tabled Date:
    Wednesday 1st August 2001
    Report Number:
    4
    Portfolio:
    Finance
    Department:
    Department of Finance and Administration

    The audit focused on the sale of properties from that portion of the domestic property estate managed by the Department of Finance and Administration and identified for sale via a three year divestment strategy of the Commercial Office Estate by Government in April 1997. The audit sought to assess the effectiveness of the management of the sales process for selected property sales, including the extent to which the Government's sale objectives have been achieved; review the long-term sale and leaseback arrangements for selected divested properties and whether they adequately protect the Commonwealth's interests; and identify principles of sound administrative practice to facilitate improved administrative arrangements for future property sales.


    Download 2001-02 Audit Report No. 4
    Audit brochure

  • The Australian Taxation Office's Administration of Taxation Rulings

    Tabled Date:
    Tuesday 17th July 2001
    Report Number:
    3
    Portfolio:
    Treasury
    Department:
    Australian Taxation Office

    Taxation rulings are a key mechanism used by the Australian Taxation Office (ATO) to disseminate the Commissioner of Taxation's interpretative advice on Australian taxation law. The objective of the audit was to:

    1. report to Parliament on the operation of the ATO's administration of taxation rulings (public, private and oral rulings); and
    2. where appropriate, make recommendations for improvements, having regard to considerations of:
      1. efficiency and effectiveness of the ATO's administration of the rulings system, particularly in relation to the achievement of the objectives set by Parliament for the rulings system;
      2. the ATO's systems' capacity to deliver consistency and fairness for taxpayers; and
      3. good corporate governance, including the control framework.


    Download 2001-02 Audit Report No. 3
    Audit brochure

  • Examination of Allegations Relating to Sales Tax Fraud

    Tabled Date:
    Tuesday 10th July 2001
    Report Number:
    2
    Portfolio:
    Across Agencies
    Department:
    Australian Customs Service Australian Taxation Office

    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.


    Download 2001-02 Audit Report No. 2
    Audit brochure

  • Control Structures as part of the Audits of the Financial Statements of Major Commonwealth Entities for the Year Ended 30 June 2001

    Tabled Date:
    Monday 9th July 2001
    Report Number:
    1
    Portfolio:
    Across Agencies
    Department:
    Across Agency

    This report summarises issues relating to internal control structures, financial systems, controls and processes arising from the interim phase of the financial statement audits of major commonwealth entities for 2000-2001. Examinations of such issues are designed to assess the reliance that can be placed on control structures, systems, specific controls and processes to produce complete, accurate and valid information for financial reporting purposes.


    Download 2001-02 Audit Report No. 1
    Audit brochure

  • Engagement of Consultants

    Tabled Date:
    Friday 29th June 2001
    Report Number:
    54
    Portfolio:
    Across Agencies
    Department:
    Across Agency

    The audit reviewed the process of engaging consultants in four Commonwealth agencies. The objective of the audit was to provide assurance to Parliament that Commonwealth agencies comply with relevant procurement policies and procedures that have been developed to ensure value for money in government procurement.


    Download 2000-01 Audit Report No. 54
    Audit brochure

  • Commonwealth Management of Leased Office Property

    Tabled Date:
    Wednesday 27th June 2001
    Report Number:
    53
    Portfolio:
    Across Agencies
    Department:
    Across Agency

    This performance audit is the first property management audit that the ANAO has conducted since the FMA Act came into effect in 1997, with the associated devolution of responsibility to agency heads. The audit included coverage of office accommodation currently leased in Australia from the private sector. This office accommodation was housing the functions and activities of clerical, technical or professional staff, including conference and meeting rooms and ministerial suites but excluding basements, car parks, theatrettes, and cafeterias.


    Download 2000-01 Audit Report No. 53
    Audit brochure

  • Payment of Accounts

    Tabled Date:
    Monday 18th June 2001
    Report Number:
    52
    Portfolio:
    Across Agencies
    Department:
    Across Agency

    The audit reviewed the operation of the payment of accounts function in 8 Commonwealth organisations against their internal control framework. The main objectives of the audit were to determine whether organisations had implemented appropriate risk management strategies for the processing of accounts and whether payment for goods ans services had been properly authorised. The audit also reviewed progress since the payment of accounts audit undertaken in 1996 ( Audit Report No. 16, 1996-97, Financial Control and Administration Audit, Payment of Accounts).


    Download 2000-01 Audit Report No. 52
    Audit brochure

  • Australian Defence Force Health Services Follow-up Audit

    Tabled Date:
    Friday 15th June 2001
    Report Number:
    51
    Portfolio:
    Defence
    Department:
    Department of Defence

    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.


    Download 2000-01 Audit Report No. 51
    Audit brochure

  • The National Cervical Screening Program

    Tabled Date:
    Friday 15th June 2001
    Report Number:
    50
    Portfolio:
    Health and Ageing
    Department:
    Department of Health and Aged Care

    The ANAO concluded that DHAC's administration of the National Cervical Screening Program is generally sound. The ANAO found that the department has a key role in the Program by providing secretariat services and other support to the NAC, which provides policy advice to AHMAC, and by supporting initiatives to further develop the Program. Some areas of DHAC's administration of the Program provide examples of good practice. Related examples are the early identification of the need to monitor the Program, the early identification of possible data sources for monitoring, and the use of an independent body to provide advice, through the Australian Institute of Health and Welfare, on performance indicators and data sources. A further example is DHAC's administration of the provision of cervical screening funding assistance to the States and Territories through Public Health Outcome Funding Agreements, which complies with the principles for sound Specific Purpose Payments program administration advocated by the Joint Committee of Public Accounts and Audit in their Report 362. On the other hand, the ANAO has identified areas for improvement in quality assurance for the analysis of Pap smears by pathology laboratories.


    Download 2000-01 Audit Report No. 50
    Audit brochure

  • Information Technology in the Health Insurance Commission

    Tabled Date:
    Tuesday 12th June 2001
    Report Number:
    49
    Portfolio:
    Health and Ageing
    Department:
    Health Insurance Commission

    The audit was conducted as a joint financial statement and performance audit of HIC's IT systems. The objective of the financial statement component of the audit was to express an opinion on whether HIC could rely on its IT systems to support production of a reliable set of balances for the financial statements. The objective of the performance audit component was to determine whether HIC's IT systems' outputs met quality and service delivery targets.


    Download 2000-01 Audit Report No. 49
    Audit brochure