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The objective of the audit was to assess whether purchases of goods and services are conducted in accordance with relevant legislation, Government policies and guidelines, and sound purchasing principles and practices. The audit at each entity covered the internal control framework for purchasing and purchase transactions during 2002-03 and 2003-04 and, where applicable, was based on the CPGs current at that time. The audit examined all aspects of the purchasing process from the initial requirement for purchase through to the delivery of the supply and payment. It included an examination of aselection of individual purchases at each audited entity.
The objective of the audit was to consider the status of workforce planning by APS agencies against the background of the ANAO's 2001 Better Practice Guide Planning for the Workforce of the Future, in light of there commendations made in the MAC Organisational Renewal 2001 and the Senate Finance and Public Administration References Committee report Recruitmentand Training in the Australian Public Service 2003. Workforce planning was defined as a continuous process of shaping the workforce to ensure it is capable of delivering organisational objectives now and in the future.
The objective of the audit was to express an opinion on the effectiveness of HOP management having regard to: compliance with applicable Australian Government policies; compliance with internal guidelines to assist loans officers to assess applications and manage loans; and programme performance reporting.
The objectives of the Australian National Audit Office's (ANAO) performance audit were to: examine the efficiency and effectiveness of agencies' procurement and management of legal services arrangements; determine adherence to Australian Government policy requirements; examine the effectiveness of the OLSC's monitoring of agencies' compliance with Government policy requirements; examine the OLSC's role in assisting agencies to comply with Government policy.
The objective of this audit was to assess whether DEWR's oversight of the Job Network ensures that job seekers are provided with high quality services. In particular, the ANAO examined whether DEWR had: an appropriate strategic approach to, and focus on, service quality across the Job Network; appropriate specification of the services to be provided to eligible job seekers, and of the quality of service provision; provided job seekers with a high quality of service at key Job Network service points; and appropriately monitored and reported the quality of service delivery, and appropriately managed service performance. As well, the ANAO examined whether the Job Network has appropriate mechanisms for identifying, assessing and implementing improvements to service delivery.
The objectives of the audit were to:determine whether entities had established effective internal control frameworks and processes to mitigate the risks associated with FBT obligations and transactions;assess whether the internal control frameworks and processes supported the payment of FBT and the reporting of reportable fringe benefit amounts (RFBAs) on employee payment summaries in accordance with the legislation;identify sound and better practices in the administration, management and operation of systems for collecting, collating, calculating, reporting and remitting FBT; and as necessary, recommend improvements in the controls and practices relating to the administration of FBT in the audited entities.
The objective of the audit was to assess the administrative effectiveness of DEST's support for the Australian education and training export industry, including its regulatory and associated roles, and how it monitors and reports on its performance in undertaking these roles.
The audit focuses on DMO's equipment acquisition and support, at the system program management level. The objective of the audit was to assess the adequacy of Defence's capital equipment project definition, approval, acquisition and logistics support management. The SPOs subject to audit are:Aerospace Systems Division's Tactical Fighter Systems Program Office (TFSPO), which is responsible for acquisition and logistics support management of the Air Force's F/A-18 and Hawk 127 fleets and associated equipment. TFSPO is located at Williamtown, NSW; Land Systems Division's Track Manoeuvre Systems Program Office (TMSPO), which is responsible for the acquisition and logistics support management of Army's Leopard Tanks and M113 Armed Personnel Carrier fleets. TMSPO is located in Melbourne;Electronic and Weapon Systems Division's Over-the-Horizon Radar Systems Program Office (OTHRSPO), which is responsible for acquisition and logistics support management of the Jindalee Operational Radar Network (JORN) and Jindalee OTHR systems. OTHRSPO is located within the Defence Science and Technology Organisation (DSTO) precinct at Edinburgh, South Australia; and Maritime Systems Division's Fast Frigate Guided System Program Office (FFGSPO), which is responsible for the support and upgrade of the Navy's FFG fleet. FFGSPO is located at Garden Island, Sydney.In view of the significant role that DMO's SPOs play in managing major capital equipment acquisition projects, the audit includes a case study of the $1.448 billion Fast Frigate Guided (FFG) Upgrade Project. A high level of audit assurance is not able to be provided on the FFG Upgrade Project given deficiencies in the FFGSPO information management systems and deficiencies in the level of design and development disclosure provided to SPO personnel by the FFG Upgrade Prime Contractor. The ANAO was unable to access appropriate audit evidence on the financial expenditure associated with the FFG Upgrade Project, and the Project's approved Equipment Acquisition Strategy.
The objective of the audit was to examine Defence's management of leases that have resulted from property sale and leaseback transactions. Leases subject to review were for a period of ten or more years and included the following six properties: the Defence Plazas in Sydney and Melbourne; the Hydrographic Office Wollongong; DNSDC Moorebank; Campbell Park Offices in Canberra; and ADC Weston Creek in Canberra. The audit examined the process for identifying the properties for sale and leaseback and the sale approval process. The audit sought to determine the basis on which the properties were proposed for sale and leaseback and the financial impact for the Government. The audit also reviewed the lease terms and conditions to determine whether they protect the Government's interests, and examined Defence's management of commitments arising from the leases.
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 objective of the audit was to provide an independent assurance of the effectiveness of Defence's management of the acquisition, and future provision of the Armidale Class Patrol Boats capability, relating to the in-service support contract, provision of infrastructure, and crewing sustainability.
The audit examined the relationship between the strategic guidance and capabilities provided by Army, through analysis of the Army capability management and reporting framework. The objectives of the audit were to: Assess Army capability management and reporting processes; determine whether these processes efficiently and effectively manage resources to provide Army capability; and accurately indicate the capability provided by Army.
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.
This audit is the first time that the ANAO has looked at superannuation payments to independent contractors. The audit examined whether Commonwealth organisations were identifying contracts that were wholly or principally for the labour of the contractor and meeting statutory superannuation obligations under the Superannuation (Productivity Benefit) Act 1988.
The ANAO Audit Report No. 51 of 2001/02, Research Project Management, Commonwealth Scientific and Industrial Research Organisation, assessed the effectiveness of CSIRO in administering research projects to deliver required results. The audit made nine recommendations designed to improve project management in CSIRO. The purpose of this follow-up audit was to assess the extent to which CSIRO has implemented the recommendations of the previous audit and of the JCPAA.
This audit focused on the implementation of the Revised Government Foreign Exchange Risk Management Policy. Overall, the audit found the implementation of the Revised Policy with all CAC Act entities was not complete and important elements of the Revised Policy have not been adequately implemented. ANAO made five recommendations aimed at improving the compliance of GGS entities with the revised Policy, central agency consideration of entities' requests for exemption and enhancing the reporting made to Government. Finance and other entities agreed with all the recommendations.
The audit examined the range of support made available to ADF personnel making the transition from military to civilian life, the extent to which the assistance is utilised, the cost to Defence of such assistance and the relevant responsibilities of those who deliver assistance.
The objective of the audit was to assess whether selected Commonwealth organisations had utilised better practice principles when establishing the role, and managing the use of their internal audit groups. In order to evaluate internal audit, the Australian National Audit Office (ANAO) first considered the status and accountabilities of internal audit within the overall governance framework of the organisations audited, in particular its accountabilities to the audit committee.
The audit examined the process of identifying the ADC Weston Creek property for sale and leaseback and the management of the sale process. The objective of the performance audit was to examine the efficiency and effectiveness of the management of the sale process by Defence, including assessing whether the sale and long term leaseback arrangements adequately protect the Commonwealth's interests.
The purpose of the audit was to examine the environmental management mechanisms in place across some of the major Commonwealth land management and oversighting entities. In particular, the audit examined Commonwealth environmental management practices to identify current strengths and weaknesses, and provide a framework and direction for the adoption of better practice and continuous improvement. The audit has not been designed to judge past Commonwealth performance using current environmental standards and practices. Rather, the audit focused on encouraging the development of better practice by illustrating the implications and lessons learned from past and present practices.
Department of Communications, Information Technology and the Arts; Department of Defence; Department of Transport and Regional Development; Department of Administrative Services; Department of Environment, Sport and Territories
The objective of the audit was to assess the performance of the Department's management of the project in the light of accepted project management techniques, including risk management. An important part of the audit was to derive lessons to be learnt and recommendations that could be applied to the remainder of the project and to other large Defence projects.
The Department of Defence is responsible for administering the Defence export facilitation program which is aimed at promoting Australian defence-relevant exports. The Department administers the program in cooperation with AUSTRADE. Defence is also responsible for administering export controls on defence and related goods and dual-use goods. The Department of Foreign Affairs and Trade is responsible for controls on chemical and biological weapons precursors. The Department of Primary Industries and Energy is responsible for controls on nuclear-specific technology and source/fissionable material. The Australian Customs Service implements barrier controls at ports and airports. In September 1993 the then Minister for Trade referred to the Joint Standing Committee on Foreign Affairs, Defence and Trade (JSCFADT) an inquiry into the implications of Australian defence exports. The JSCFADT's Report on the Implications of Australian Defence Exports (September 1994) recommended, inter alia, that the Auditor-General conduct a performance audit of the operations of the guidelines concerning the controls on the export of defence and related goods, the export control process, and all export facilitation activities. The Auditor-General agreed to undertake an audit, which commenced in May 1995 as a preliminary study and was designated as a performance audit on 30 August 1995.
The audit examined how well performance information for programs administered by the (now) Department of Employment, Education, Training and Youth Affairs (DEETYA) facilitates good decision-making and provides a suitable framework for control and accountability for performance.
The primary objectives of the ANAO preliminary study were to gain an understanding of the concepts and associated processes used in the management of preparedness. This included the methodology for translating the Government's strategic guidance into military capability; the processes by which the Services translate preparedness directives into operational requirements; and how Headquarters ADF (HQADF) and the three Service Offices assure themselves that units can satisfy the requirements of preparedness directives.
Within the scope of this preliminary study the ANAO did not attempt to form a conclusion regarding the current ability of the ADF to satisfy the roles set by Government in strategic guidance; that is, its actual state of preparedness. It was important first to obtain a good understanding of the concepts and associated methodology used by Defence in managing preparedness.
The objectives of this audit were to assess planning, management, conduct and staffing of internal audit in the Department of Defence, with a view to providing assurance as to the standard of its work. Opportunities were taken to identify specific policies and practices that would improve the efficiency and effectiveness of MAB audit. Fieldwork for the ANAO audit was performed between May and August 1995.
whether the planning and implementation of the DSS Teleservice project has been adequate to ensure successful operations;
the efficiency and administrative effectiveness of Teleservice Centre management practices;
whether Teleservice Centres have been successful in delivering the anticipated improvements to client service; and
what opportunities might be available for improvement in the operation of the Centres.
An important aim of the audit was to ascertain with DSS what value could be added by identifying more administratively effective and efficient means of managing and operating their Teleservice Centre network. In addition, the ANAO considered that the experience gained and lessons learned from the introduction of Teleservice operations by DSS could improve the planning and implementation of major technology-based operational and client service initiatives in the future, both in DSS and the Australian Public Service (APS) generally.
In carrying out the audit, the ANAO undertook an extensive examination of the Teleservice environment including:
examining the experience and practices of private sector call centre operations;
reviewing the DSS Teleservice network, involving detailed discussions with departmental officers, examining files and data and observing Teleservice Centre operations; as well as
consulting a range of community groups and government agencies familiar with DSS's Teleservice Centre services.
Audit Report No.5 1993-94, Explosive Ordnance, Department of Defence, was tabled in the Parliament in September 1993. The report was structured in three parts. The first part covered explosive ordnance (EO) issues common to all three Services; the second part focused on the management of explosive ordnance by the Navy; and the third part was a follow-up of the 1987 audit report on Air Force explosive ordnance. The report made 39 recommendations. Defence agreed to implement most of them.
It was considered timely to undertake a follow-up audit into key issues of the recommendations contained in the audit report, given the elapsed time since the report was tabled and the issues associated with public safety.
The purpose of the audit was to ascertain the extent to which financial management arrangements helped the department to achieve its objectives and the way that these could be improved in the light of the department's management reforms generally.
Elements of the Financial Management Improvement Program, and the accrual reporting framework, were at an evolutionary stage in the department. The audit therefore focused on quite fundamental financial management issues, including:
the ability of financial management systems to provide information that was timely, accurate and relevant to the needs of management and other users; and
the extent of coordination and control of financial management across departmental programs and between National and State Offices.