Auditing
Report
Meeting obligations to protect Ramsar wetlands
Overview Wetlands are a critical part of our natural environment and have environmental, cultural, social and economic value. The Ramsar Convention is an international intergovernmental treaty which provides a framework for the conservation and wise use of designated wetland ecosystems throughout the world. Australia is a signatory and has 65 Ramsar listed sites, 11 of...
Report
Abatement crediting and purchasing under the Emissions Reduction Fund
Background The Government established the Carbon Farming Initiative in September 2011 under which entities associated with the agricultural, forestry and legacy waste (landfill) emissions sectors of the economy could register projects and earn credits for every tonne of carbon abated. In November 2014, the Government expanded the Carbon Farming Initiative to form the $2.55 billion...
Report
Delivery of health services in onshore immigration detention
Audit objective and criteria The objective of this audit was to assess the effectiveness of the Department of Immigration and Border Protection’s administration of health services in onshore immigration detention. To form a conclusion against this objective, the ANAO adopted the following high-level criteria: Was a robust contract in place to support the effective and...
Report
Audit committee governance
Audit committees play a key role in providing departmental management with independent and objective advice on matters including financial reporting, risk management and internal and external audit. This audit reviewed the governance arrangements for audit committees in all seven state government departments and Victoria Police. This audit found that the governance arrangements for audit committees...
Report
Controls over credit card use
This audit examined the credit card policies and procedures, training activities, and monitoring and control arrangements of the Australian Public Service Commission, the Fair Work Ombudsman and the Department of Immigration and Border Protection. For the purposes of the Public Governance, Performance and Accountability Act 2013, Commonwealth credit cards include charge cards (such as Diners...