Directly after the collapse of Ansett in September 2001, most of its estimated 15 000 employees faced the possibility of retrenchment The Government immediately announced the introduction of the Special Employee Entitlements Scheme for Ansett group employees (SEESA) to address two risks facing the employees:

• the risk-to a certain limit - of a shortfall in their payments of accrued employee entitlements from Ansett and,
• the risk of delay in their being paid.

The objective of the audit was to determine how efficiently and effectively the two key elements of SEESA were managed: DEWR's management of the mechanism for making SEESA payments and DOTARS' management of the associated Air Passenger Ticket Levy.

The audit objective was to assess the Office of the Commonwealth Ombudsman's effectiveness in managing complaints.

The audit objective was to assess the effectiveness of the management of international travel restrictions during the COVID-19 pandemic.

The objective of the audit was to assess whether Defence has a fit-for-purpose framework for the management of materiel sustainment.

The objective of this audit was to assess the administration of internal fraud control arrangements in the ATO and to identify areas with potential for improvement as well as identified better practice. To achieve this objective the ANAO focussed on five key areas. These were:

• the application of the ATO's corporate governance processes to the internal fraud control activities;
• the prevention of internal fraud within the ATO;
• the related use of information technology to minimise fraud risks;
• the detection of internal fraud within the ATO; and
• ATO fraud investigation procedures and practices.

The objective of the audit was to assess whether Services Australia had effectively managed risks related to the rapid preparation for and delivery of COVID-19 economic response measures.

The objective of this audit was to assess the efficiency¹ and effectiveness of the establishment, implementation and administration of the bike paths component of the Local Jobs stream of the Jobs Fund. A particular focus was on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives. The audit approach has been influenced by recent audits of grants administration which have emphasised the importance of transparent and accountable grant decision-making processes to the cost effective achievement of stated program objectives, and having regard for recent government decisions to enhance the framework applying to the administration of grants.

As an economic stimulus program, efficiency was assessed with particular attention to whether the application, assessment, decision-making and funding agreement processes were undertaken in a timely manner. This emphasis was consistent with the criterion adopted by the Government for the design of the stimulus packages established in response to the global financial crisis (see further at paragraph 4.20 of the audit report).

The audit objective was to examine Defence’s administration of Materiel Sustainment Agreements (MSAs) and the contribution made by MSAs to the effective sustainment of specialist military equipment.

The audit objective was to examine the appropriateness of the Department of Infrastructure, Transport, Regional Development, Communications and the Arts’ approach to acquiring, managing, and leasing Australian contemporary art in the Artbank collection.

The objective of this audit was to examine the efficiency and economy of the Department of Defence’s management of its general stores inventory.