The objective of this audit was to assess the effectiveness of the Australian Government Reconstruction Inspectorate, supported by the National Disaster Recovery Taskforce, in providing assurance that value for money is being achieved in recovery and reconstruction expenditure in Victoria.

The audit examined the financial management of all Special Appropriations in the period 1998-99 to 2002-03, with the exception of those related to Special Accounts and those administered by Government Business Enterprises. The audit objectives were to: identity all Special Appropriations and ascertain which entities are responsible for their financial management and reporting; and assess entities' financial management and reporting of Special Appropriations against the Commonwealth's financial management and reporting frameworks.

The audit objective was to assess the effectiveness of DMO's JORN and JFASmaintenance and support arrangements. The audit examined the maintenanceand operation of the JORN and JFAS radars, and their facilities.

The audit objective was to examine the effectiveness of the department's establishment of the P21 element of the BER program. The focus of the audit was on: the establishment of administrative arrangements for BER P21 in accordance with government policy; the assessment and approval of funding allocations; and the arrangements to monitor and report BER P21 progress and achievement of broader program outcomes. An examination of individual BER P21 projects was outside the scope of the audit.

The objective of the audit was to form an opinion about DVA's management of the current and future demand for VHC services. To form an opinion, the Australian National Audit Office (ANAO) examined whether DVA:effectively planned the distribution of VHC resources; distributed VHC resources according to its planning; and monitored and evaluated how effectively it managed the demand for VHC services. To form an opinion against the audit objective, the ANAO interviewed DVA personnel, examined DVA documents, interviewed personnel at a selection of Agencies, Service Providers and stakeholders, and reviewed relevant literature.

The audit objectives were to examine the extent to which selected TSB2 and TSI Response programs: are achieving or had achieved their objectives; and had been administered effectively by DCITA according to better practice principles. To evaluate this aspect, the audit assessed DCITA's compliance with the better practice principles outlined in the Administration of Grants Better Practice Guide (May 2002) produced by the Australian National Audit Office (ANAO). There are 19 separate principles covered under the broad areas of: Planning for effective grant programs; Selecting projects; Managing and monitoring funding deeds; and Evaluating and reporting grant program performance.

The objective of the audit was to assess the ATO's administration of CGT compliance in the individuals market segment. The focus of the audit was the ATO's administration of compliance by individuals with respect to the two most common CGT events: real property and share disposals. The Australian National Audit Office (ANAO) identified three key areas for review:

• governance – the corporate planning and reporting arrangements relevant to the administration of CGT compliance in the individuals market segment, including how these are integrated with the ATO's overall approach to managing CGT;
• identifying and assessing compliance risks – the mechanisms and strategies used to identify and assess CGT compliance risks in the individuals market segment; and
• compliance activities – the products and processes used to manage CGT compliance in the individuals market segment.

The objective of the audit was to assess the progress of the M113 Upgrade Project (Defence Project: Land 106), including progress in the development of operational capability resulting from the introduction of the upgraded vehicles into service. The high-level audit criteria used to assess the project’s progress and Defence’s effectiveness in administering the M113 Upgrade Project were:

• the degree to which the schedule for the production and delivery of upgraded M113 vehicles to Defence had been recovered in accordance with Defence’s response to the 2008–09 audit report and contractual requirements, as negotiated over the life of the contract;
• Defence’s measurement and allocation of the total cost of the upgrade project; and
• the development of capability arising from the upgrade project.

The audit objective was to assess whether agreements between Australian Government (Commonwealth) agencies reflect sound administrative practices. To meet this objective, the audit reviewed current government policy and a range of better practice guidelines, conducted interviews with agencies and examined cross-agency agreements, to formulate suitable audit criteria and subsequently develop better practice principles.

The audit objective was to assess the effectiveness of DEST's administration of its role in Australian Apprenticeships. To achieve this, the ANAO assessed DEST's performance to determine if DEST:

• monitored whether Australian Apprenticeships was achieving its objectives;
• effectively managed the Australian Apprenticeships Incentives Programme; and
• effectively managed its contracts with Australian Apprenticeships Centres.