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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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  • National Aboriginal Health Strategy - Delivery of Housing and Infrastructure to Aboriginal and Torres Strait Islander Communities

    Tabled Date:
    Monday 10th May 1999
    Report Number:
    39
    Portfolio:
    Families, Community Services and Indigenous Affairs
    Department:
    Aboriginal and Torres Strait Islander Commission

    The audit reviewed the National Aboriginal Health Strategy (NAHS) component of the Aboriginal and Torres Strait Islander Commission's (ATSIC) Community Housing Infrastructure Program (CHIP). A major NAHS objective is to improve environmental health in indigenous communities through the construction and housing and the provision of water, sewerage and related systems. The objective of the performance audit was to form an opinion on ATSIC's management of the National Aboriginal Health Strategy program in providing housing and related infrastructure to Aboriginal and Torres Strait Islander communities, and to identify areas where program administration could be improved.


    Download 1998-99 Audit Report No. 39
    Audit brochure

  • Management of Commonwealth Budgetary ProcessesPreliminary Study

    Tabled Date:
    Wednesday 5th May 1999
    Report Number:
    38
    Portfolio:
    Across Agencies
    Department:
    Department of Family and Community Services Australian Customs Service Department of Prime Minister and Cabinet Department of the Treasury Department of Finance and Administration
    The objective of the preliminary study was to form a view regarding the quality of, and controls over, the Budget estimates and to inform the decision whether to proceed to a full performance audit at this time. On the basis of the quantitative and qualitative analysis of the budget process undertaken during the study, the ANAO concluded that there are no apparent systemic problems in the cash-based estimating processes in the agencies reviewed that would, in themselves, lead to material statistical inaccuracies in the Budget's projected outcomes. The ANAO decided not to proceed with a full performance audit at this time.
    performance audit at this time.


    Download 1998-99 Audit Report No. 38
    Audit brochure

  • Management of Tax File Numbers

    Tabled Date:
    Wednesday 5th May 1999
    Report Number:
    37
    Portfolio:
    Treasury
    Department:
    Australian Taxation Office

    The purpose of the report was to report to the Parliament on how effectively and efficiently the Australian Taxation Office administers the Tax File Number System, and to identify opportunities for improvement of that system. The ANAO developed a methodological framework for the evaluation of the efficiency and effectiveness of the ATO's administration of the TFN system. The framework examined the TFN system; individuals and their TFNs; TFN withholding tax arrangements; and TFN information matching.


    Download 1998-99 Audit Report No. 37
    Audit brochure

  • Pay-As-You-Earn Taxation-Administration of Employer Responsibilities

    Tabled Date:
    Wednesday 28th April 1999
    Report Number:
    36
    Portfolio:
    Treasury
    Department:
    Australian Taxation Office

    The objective of the audit was to assess key aspects of the Australian Taxation Office's administration of the PAYE system in relation to employers' remittances and to identify opportunities for improvement. The audit focussed on four areas: remittance monitoring, especially managing late remittances; follow-up action for end of year reconciliation, including discrepancies; handling compliance intelligence gained from the public; and ATO compliance projects.


    Download 1998-99 Audit Report No. 36
    Audit brochure

  • Service Pension

    Tabled Date:
    Monday 19th April 1999
    Report Number:
    35
    Portfolio:
    Defence
    Department:
    Department of Veterans' Affairs

    The audit objective was to determine the DVA's performance in the economy, efficiency and administrative effectiveness of the delivery of income support payments to veterans and war widows. It was found that overall, DVA is paying the correct pension to the correct people in a timely fashion within the required accuracy levels.


    Download 1998-99 Audit Report No. 35
    Audit brochure

  • Fringe Benefits Tax

    Tabled Date:
    Wednesday 31st March 1999
    Report Number:
    34
    Portfolio:
    Treasury
    Department:
    Australian Taxation Office

    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.


    Download 1998-99 Audit Report No. 34
    Audit brochure

  • Audit Activity Report:July to December 1998

    Tabled Date:
    Tuesday 9th March 1999
    Report Number:
    33
    Portfolio:
    Across Agencies
    Department:
    Audit Activity Report

    This report summarises audit and other related activities of the Australian National Audit Office in the period July to December 1998.


    Download 1998-99 Audit Report No. 33
    Audit brochure

  • Agency Management of Parliamentary Workflow

    Tabled Date:
    Monday 8th March 1999
    Report Number:
    32
    Portfolio:
    Across Agencies
    Department:
    Centrelink Department of Defence Department of Family and Community Services Department of Health and Aged Care

    The purpose of the audit was to assess whether management of parliamentary workflow by the agencies reviewed was efficient and effective and to identify elements of good practice. In assessing agency effectiveness and efficiency, the audit focussed on issues of client service such as timeliness, quality and cost. It considered also the governance framework and accountability arrangements relevant to parliamentary workflow, as well as more operational considerations including the use of information technology, development of relevant management information and suitable benchmarking processes.


    Download 1998-99 Audit Report No. 32
    Audit brochure

  • Management of Performance Information for Specific Purpose Payments-The State of Play

    Tabled Date:
    Thursday 18th February 1999
    Report Number:
    31
    Portfolio:
    Across Agencies
    Department:
    Across Agency
    While recognising the diversity of administrative requirements for different special payments, the audit provides a basis for comparison of performance across 14 different agencies in 1997-98 and progress made since the then Joint Committee of Public Accounts report 342 The administration of specific purpose payments. The objectives of the audit were to: identify and benchmark current practices in the management of performance information within SPP agreements; document the lessons learned including better practice from different agencies; provide a longitudinal analysis of progress since 1995; and provide practical guidance for the development and implementation of appropriate performance information systems and accountability.


    Download 1998-99 Audit Report No. 31
    Audit brochure

  • Use and Operation of Performance Information in the Service Level Agreements

    Tabled Date:
    Friday 15th January 1999
    Report Number:
    30
    Portfolio:
    Across Agencies
    Department:
    Department of Education Training and Youth Affairs Centrelink Department of Social Security

    The audit reviewed the use and operation of performance information in service level agreements between Centrelink and three agencies; the Department of Social Security, the Department of Education, Training and Youth Affairs and the Department of Employment, Workplace Relations and Small Business. The objective of the audit was to establish whether the performance assessment framework specified in the agreements enabled the adequate assessment of achievements under purchaser/provider arrangements entered into by DSS, DEETYA and Centrelink.


    Download 1998-99 Audit Report No. 30
    Audit brochure