The audit objective was to assess the effectiveness of monitoring arrangements (by the Accreditation Agency) and compliance activities (by DoHA) put in place to achieve residential aged care homes’ compliance with the Accreditation Standards and their other, related, responsibilities under the Act and its associated instruments.

The ANAO’s assessment considered whether:

— a sector-wide compliance strategy was in place and aligned with effective monitoring and compliance activities at the operational level;
— there was a clear articulation of the separat but complementary roles and responsibilities of DoHA and the Accreditation Agency; and
— performance information gathered by both agencies to support public reporting and business improvements was useful and enabled comparison of performance over time.

The objective of the audit was to assess FSANZ's administration of its food standard functions, as specified in the Food Standards Australia New Zealand Act, 1991 (last amended 2007).
Particular emphasis was given to whether:

• FSANZ's performance management and reporting provided effective support and ensures accountability;
• FSANZ effectively administered its food standard development and variation function, including its stakeholder management; and
• FSANZ effectively monitored the implementation of its standards and coordinates relevant jurisdictions to address market failures.

The objective of the audit was to examine how effectively Health manages the risk of PBS drugs not being used according to PBS subsidy conditions. The audit examined two areas: during listing, how Health identified and implemented measures to decrease the risks of PBS drugs being used outside subsidy conditions; and following listing, how Health confirmed that usage and expenditure on PBS drugs was consistent with estimates. The report examines selected approaches used by Health, which have evolved in recent years, to manage the risk of PBS drugs being used outside subsidy conditions. The report also acknowledges and describes the role of the expert committees. The scope of the audit was limited to PBS drugs for which Health pays a subsidy. The audit did not examine Health's role in educating consumers, prescribers, and other health professionals, or the implications of the Australia–United States Free Trade Agreement for the PBS. Additionally, the ANAO did not form an opinion on the success of Medicare Australia's compliance role. To form an opinion against the audit objective, the ANAO interviewed Health personnel, committee members and stakeholders, examined relevant documents and files, analysed drug usage and expenditure data, and attended a number of committee meetings. To assist the audit process, the ANAO selected a sample of eight drugs. The drugs were selected due to their high cost to the PBS and/or high usage, or because the drug has had a particularly interesting PBS history. The sample is not representative of all drugs on the PBS. In 2004–05, 15.3 million prescriptions were written for these eight drugs, with the Government subsidy totalling $1.05 billion.

The audit objective was to assess Health's administration of primary care funding, with a focus on the administrative practices of the Primary Care Division and Health's State and Territory Offices. In forming an opinion on the audit objective, the ANAO reviewed 41 agreements, with a combined value of $252 million. The ANAO also reviewed relevant documentation and files, interviewed programme officers and met with a number of stakeholders. The audit comments on a range of issues, including the utility of funding agreements, monitoring, payments, and support for administrators.