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The objective of the audit was to assess whether the award of funding under the Regional Jobs and Investment Packages program was informed by appropriate departmental advice and that processes complied with the grants administration framework.
The objective of this audit was to assess the effectiveness of the management of cyber security risks by three government business enterprises or corporate Commonwealth entities. The entities selected for audit are ASC Pty Ltd, the Australian Postal Corporation and the Reserve Bank of Australia.
The audit objective was to determine whether selected grant programs are being administered efficiently by the Australia Council in relation to suitable comparators. The selected grant programs are collectively known as the Australia Council Grants Program.
The audit objective was to assess the effectiveness of the administration of the Commonwealth Scientific and Industrial Research Organisation's (CSIRO's) Gift to the Science and Industry Endowment Fund.
The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.
The objective of the audit was to assess the effectiveness of the administration of the Smart Grid, Smart City Program, including the establishment, implementation and ongoing management of the program.
The audit objective was to assess the effectiveness of the Department of Industry, Innovation, Science, Research and Tertiary Education’s (DIISRTE’s) administration of the Education Investment Fund grants program.
(DIISRTE was the department that had responsibility for the administration of the EIF grants program during the course of the audit. The recommendations and suggestions for improvement are, however, directed to the Department of Industry, Innovation, Climate Change, Science, Research and Tertiary Education because this department now has responsibility for the administration of the program).
The audit objective was to assess the effectiveness of DEEWR’s and FaHCSIA’s administration of the Australian Government’s responsibilities under Element 1 of the National Partnership Agreement on Indigenous Economic Participation (including the NT Jobs Package).
The objective of the audit was to assess how well agencies had implemented the CPGs and relevant FMA legislation when undertaking Direct Source procurement.
The audit examined whether selected agencies had developed a sound procurement framework; appropriately classified procurement methods when meeting external reporting requirements; implemented the CPGs and relevant legislation when Direct Sourcing; and established effective procurement monitoring and review arrangements.
The ANAO selected four FMA Act agencies to provide a cross-section of the 104 agencies that reported procurement activity in AusTender in 2008–09. The agencies selected for audit were:
the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA);
the Department of Innovation, Industry, Science and Research (Innovation);
the Department of Veterans' Affairs (DVA); and
the Australian Crime Commission (ACC).
The ANAO examined a stratified random sample of 645 procurements valued at $10 000 and over, across the four agencies. More detailed testing was undertaken for the 285 Direct Source procurements in the sample.
The objective of the audit was to assess the effectiveness of security awareness and training arrangements at selected Australian Government organisations, including whether they addressed selected security issues from the PSM.
The objective of the audit was to assess how effectively Geoscience Australia provides geoscientific and geospatial information and services to assist the Australian Government and key stakeholders. Particular emphasis was given to:
the collection and management of geoscientific and geospatial data and information, including accessibility;
the provision of products and services; and
The ANAO examined a number of datasets and product and service projects to assess Geoscience Australia's performance in providing geoscientific and geospatial information and services.
The objective of this audit was to assess whether the Scheme is being administered effectively by the department. The ANAO focussed on Program Year 1 of the Scheme, 2005–06, and examined DIISR's arrangements for:
assessing the eligibility of entities to receive grants;
assessing entities' claims for eligible expenditure;
adhering to the funding limits for the Scheme when calculating and paying claims, and managing any debts that arise;
and evaluating and reporting on whether the statutory objective of the Scheme is being met.
The audit did not examine the other components of the 2005–2015 industry assistance package; nor did it examine any of the programs delivered under the previous assistance package (2000–2005).
The objective of the audit was to assess whether selected regulatory agencies have cost recovery procedures and practices which comply with the Government's guidelines. To address this objective, the audit assessed the management of cost recovery against the following criteria:
regulatory agencies have clear and consistent cost recovery procedures to identify their activities and costs, and set fees and levies;
regulatory agencies have effectively implemented their cost recovery procedures;
regulatory agencies regularly monitor and review their cost recovery activities; and
regulatory agencies regularly report on their cost recovery.
The current audit has focussed on Stage 2 of the Scheme. Its objective was to assess whether ACIS is being administered effectively by DIISR and, as relevant, by Customs. In particular, the audit examined the department's arrangements for:
assessing the eligibility of participants to receive duty credits;
calculating duty credits accurately and adhering to the funding limits for the Scheme;
checking the integrity of participants' claims, which are self-assessed;
accounting for the duty credits transferred to and used at Customs; and
measuring and reporting on the performance of ACIS.
The audit also followed up on whether the ANAO's previous recommendations have been addressed.
The objective of the audit was to assess the application of the outcomes and outputs framework in Australian Government agencies. The audit included a review of:
the outcomes and outputs of agencies and the integration of the outcomes and outputs framework into agencies' operations;
the extent to which agencies' performance indicators incorporated better practice characteristics to enable agencies to meet their performance reporting obligations;
agencies' processes for capturing, monitoring and reporting financial and performance information and the extent to which outcomes and outputs information was used in agency decision-making; and
the extent that agencies met their external reporting and accountability obligations.
The audit consisted of a survey of 44 agencies subject to the Financial Management and Accountability Act 1997 (FMA Act) undertaken in October 2005 and detailed audit testing in three of those agencies. The purpose of the survey was to provide cross-agency data in relation to agencies' implementation of the framework during the period 2002–03 to 2005–06. The ANAO received responses from all 44 agencies, although not all agencies responded to all questions. The ANAO did not audit the information provided by survey participants and the reported results are based on agencies' responses to the survey.
The agencies at which detailed audit testing was undertaken were:
Department of Education Science and Training;
the then Department of the Environment and Heritage; and
The audit objective was to examine progress in the development of an overarching approach and guidance for the management of the Commonwealth's intellectual property (Recommendation No. 2 of Audit Report No. 25 of 2003–04).
assess, in a selection of FMA Act and CAC Act agencies, how well the revised Commonwealth Procurement Guidelines had been implemented; and
identify any better practice or common problem areas to assist other agencies in their future procurement activities.
The audit focused on procurement requirements that had changed as a result of the revised CPGs, rather than being a more general audit of compliance with all procurement requirements. The audit was conducted in the following entities:
Australian Federal Police;
Bureau of Meteorology;
Commonwealth Scientific and Industrial Research Organisation (CSIRO);
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 objectives of the audit were to provide assurance that Artbank was effectively meeting its charter of: acquiring art by contemporary artists; expanding the number of public places that Artbank's collection is rented and displayed; and managing its collection and rental scheme. The audit also examined Artbank's governance arrangements, and its programmes for marketing, client development, performance management, budgeting, debt management and also sought client feedback on Artbank's operations via a survey.
The objective of the audit was to assess whether selected Australian Government entities were effectively supporting their business requirements through planning for, and management of, the acquisition, disposal and use of their IPE assets. The audit reviewed each entity's policies and practices against a series of audit criteria across the following components of asset management: control environment; planning; acquisitions; operations; and disposals.
Parliamentary Committees, particularly Senate Estimates Committees, have for many years taken an interest in the use of consultants by Australian government agencies. In this context, and having regard to the extent of expenditure by FMA Act agencies on consultants, the objective of this audit was to assess the accuracy and completeness of Australian government agencies' reporting of expenditure on consultants.
The objective of the audit was to assess and report on the progress being made by agencies subject to the Financial Management & Accountability Act 1997 and entities subject to the Commonwealth Authorities & Companies Act 1997: in realising value for money from the procurement process, with a specific focus on buildings, services and products using whole of life cycle assessments; and in the consideration and management of environmental impacts in specifications and contracts. The emphasis of the audit was on green office procurement and sustainable business practices and the value for money within this context. As such, the audit report provides a status report on the implementation of ESD within the office environment of the Australian Government. The audit used a survey approach in conjunction with selected audit investigations to obtain information across 71 agencies and entities selected on the basis of materiality in procurement and coverage across large, medium and small organisations. The agencies selected represented approximately 35 per cent of all government bodies and over 95 per cent of all procurement spending noted on the Department of Finance and Administration (Finance) database on contracts.
The objective of the audit was to assess the Commonwealth's administration of the grants component of the R&D Start program. Lessons for the new Commercial Ready program have been identified in the audit. Accordingly, recommendations arising from this audit are directed, when appropriate, to the Commercial Ready program. As most financial assistance is in the form of grants, the loans component of the program was excluded from the audit.
The objectives of this performance audit were to provide assurance that there were effective measures in place to safeguard the national collections and that institutions had processes in place to provide access to them. The ANAO also examined the extent to which the national cultural institutions have implemented the eleven recommendations from the previous report, Safeguarding Our National Collections (Audit Report No.8 1998-99).
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 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 objectives of this audit were to examine the management of business support service contracts in selected agencies to: assess the effectiveness of business support service contract management in the transition, ongoing management and monitoring and succession planning stages of the contract management lifecycle; and identify examples of better practice and opportunities for improvement for individual agencies and Australian Government agencies more broadly.
The overal objective of the Australian National Audit Office (ANAO) audit was to determine the efficiency and effectiveness of the conversion to digital broadcasting by the national broadcasters. This encompasses, among other things, addressing the request from the former Minister for Communications, Information Technology and the Arts (the Minister) for an audit of the actual cost of digital conversion, the sources of funds applied and the efficiency of funds utilisation. It also involved an examination of the broadcasters' management processes to deliver their Strategies and to 'minimise the call on the Budget'.
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 audit objectives were to assess: the appropriateness of agencies' policies for dealing with requests for information in accordance with the FOI Act; and assess agencies' compliance with the provisions of the FOI Act, in relation to selected requests for information.
Australian Federal Police; Attorney-General’s Department; Department of Communications, Information Technology and the Arts; Department of Veterans’ Affairs; Australian Customs Service; Civil Aviation Safety Authority
In April 2002, the ANAO tabled Audit Report No.40 2001-02 Corporate Governance in the Australian Broadcasting Corporation ( the 2002 audit). In August 2003, the ABC submitted a report to the Joint Committee of Public Accounts and Audit (JCPAA) on its progress in implementing the recommendations from the 2002 audit and the JCPAA report. This follow-up audit examined the ABC's implementation of recommendations from both reports, using the ABC's progress report as its base.
This report relates to the fifth audit of Financial Management and Accountability Act 1997 (FMA Act) agencies' compliance with the Senate Order for Departmental and Agency Contracts, (the Senate Order) to list, on the Internet, contract details for the Financial Year 2002-2003 reporting period. The audit was conducted in accordance with the Senate Order request for the Auditor - General to undertake twice - yearly examinations of agency contracts listed on the Internet, and to report whether there had been any inappropriate use of confidentiality provisions. The objectives of the audit were to assess agency performance in relation to compiling the Internet listings required by the Senate Order and the appropriateness of the use of confidentiality of provisions in Commonwealth contracts.
Australian Industrial Registry; Australian Taxation Office; Department of Communications Information Technology and the Arts; Department of the Environment and Heritage; Federal Court of Australia; National Office for the Information Economy
The objective of this audit was: to form an opinion on the adequacy of selected agencies' approaches to monitoring and evaluation of government programs and services delivered on the Internet; and to identify better practices and opportunities for improvement. In order to achieve this objective, the audit examined the websites and Internet-delivered services of five agencies.
A Special Account is a mechanism used to record amounts in the Consolidated Revenue Fund that are set aside for specified purposes. A total of $3.40 billion was reported as held in Special Accounts as of 30 June 2003, with $10.33 billion reported as credited to Special Accounts in 2002-03 and $10.06 billion in reported payments (debits) from these Accounts. The audit examined the establishment, management and abolition of Special Accounts by Commonwealth agencies, as well as compliance with legal requirements
The objective of the audit was to assess whether the property management function, including the management of leases, was being performed efficiently and was providing an effective level of support for the delivery of the organisation's services (outputs). The audit evaluated property management policies and practices across the following dimensions:
planning and control;
business processes and practices; and
information and performance management.
Within each of these areas, a series of desirable proceses and controls (described as the evaluation criteria) were developed to assist in the assessment of each organisation's performance.
Australian Communications Authority; Australian Film, Television and Radio School; Civil Aviation Safety Authority; Department of Employment and Workplace Relations; National Library of Australia; Department of Finance and Administration
The primary objective of the audit was to assess whether the Department of Communications, Information Technology and the Arts (DCITA) and the Department of Transport and Regional Services (DOTARS) were administering a number of grant programs that are designed to enhance telecommunications infrastructure and services in regional, rural and remote areas of Australia according to better practice. The audit was also aimed at determining whether DCITA had implemented the recommendations of an earlier audit of Networking the Nation.