Our staff add value to public sector effectiveness and the independent assurance of public sector administration and accountability, applying our professional and technical leadership to have a real impact on real issues.
The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and thePublic Governance, Performance and Accountability Rule 2014(PGPA Rule) by selected entities.
The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:
provide insights to entities more broadly, to encourage improved performance; and
continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.
The objective of the audit was to assess whether selected entities had appropriately justified the use of limited tender procurement and whether processes adopted met the requirements of the Commonwealth Procurement Rules.
The objective of the audit was to assess the effectiveness of the Australian Trade Commission’s administration of the Export Market Development Grants scheme, in providing incentives to small and medium Australian enterprises for the development of export markets.
The objective of the audit was to assess the effectiveness of Australia’s arrangements to meet its treaty obligations under three selected treaties:
International Convention on Civil Liability for Bunker Oil Pollution Damage 2001;
Agreement between Australia and the International Atomic Energy Agency for the Application of Safeguards in connection with the Treaty on the Non-Proliferation of Nuclear Weapons of 1 July 1968 and Additional Protocol; and
The audit objective was to assess the effectiveness of AusAID’s management of infrastructure aid to Indonesia, with a particular focus on the Eastern Indonesia National Roads Improvement Project and the Indonesia Infrastructure Initiative.
The objective of the audit was to assess the effectiveness of DFAT's implementation of biometric technology to meet international requirements for enhanced passport security. In particular, the audit examined whether:
Australian ePassports meet international requirements, and coordination with Australian stakeholders is effective;
Australian biometric passport technology is fit for purpose and has enhanced passport security;
personal data on the passport microchip is secure and DFAT maintains an appropriate focus on both protecting privacy and client satisfaction; and
arrangements are in place to evaluate the effectiveness of the ePassport and to monitor risks.
The objective of the audit was to assess the extent to which FMA Act agencies’ establishment and use of procurement panels supported value for money, efficiency and effectiveness in procurement. The objective of the audit was to assess the extent to which FMA Act agencies’ establishment and use of procurement panels supported value for money, efficiency and effectiveness in procurement.
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 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 objective of this audit was to assess the coordination of Australian, State and Territory Government climate change programs and the integrity of measuring and reporting of Australia's greenhouse gas emissions and abatement. Particular emphasis was given to the:
coordination of Australian Government and State/Territory climate change programs;
integrity of the national inventory to measure Australia's greenhouse gas emissions; and
integrity of measuring and reporting government abatement measures.
The objective of this audit is to assess whether AusAID's management of the expanding aid program supports delivery of effective aid. The audit focuses on progress of AusAID's internal reforms to achieve this objective.
The audit objective was to assess the effectiveness of agencies' contract management by determining if they had sound practices and systematic approaches to this activity. Particular attention was given to each agency's:
day-to-day management of individual contracts; and
The Senate Order for Departmental and Agency Contracts (the Senate Order/the Order) was introduced in June 2001. The Order is one of several measures that the Senate introduced in recent years, to improve public knowledge of information on procurement and the expenditure of public funds. The main principle that underpins the Senate Order is that the Parliament's and public's access to this information should not be restricted by the inclusion of confidential information in contracts unless there is a sound basis for doing so. Public knowledge of information on contracted goods and services delivered to the government, can lead to better results for the Australian Government and the public. The Senate Order requirements have been amended over time to improve agency reporting, for example, on grants.
As an element of the arrangements implemented to support the role of the ANAO in reviewing campaigns' compliance with the Guidelines announced on 2 July 2008, the ANAO advised the chair of the JCPAA that the ANAO will provide regular summary reports to Parliament. Section 25 of the Auditor-General's Act 1997 provides for the tabling of such reports.
The audit objective was to assess how well agencies manage their websites. Particular attention was given to the audited agencies' website purposes, risk management and planning, policies, content management procedures, and performance monitoring and reporting. These elements provide the framework for the design, implementation and operation of websites.
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 the effectiveness of DFAT's employment and management of its LES at Australia's overseas missions. In particular, the audit examined arrangements for: planning and risk management; guidance and training; recruitment, engagement and employment of LES; and performance management.
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 management practices undertaken by APS agencies to achieve value for money and transparency in dealing with contracts for non-APS workers. The focus of the audit was on circumstances where agencies had a significant reliance on a non-APS workforce to assist in achieving their core functions. Regular reporting by agencies of expenditure on non-APS workers was outside the scope of this audit.
The objective of this audit was to determine the extent to which selected agencies have implemented the two recommendations of the previous audit; and the appropriateness of advice provided by Finance and the ATO. To address this audit objective, the audit assessed:
the roles of Finance and the ATO in clarifying: the interaction of the PB and SG Act; the ongoing role of the PB Act; and mechanisms to monitor Australian Government organisations' compliance with the PB Act;
the extent to which Finance and the ATO have provided guidance and other support to assist Australian Government organisations manage and meet statutory superannuation obligations for eligible contractors; and
whether Australian Government organisations have managed and met statutory superannuation obligations for contractors in past and current contracts.
The objective of the audit was to assess the coordination of Australian Government assistance to Solomon Islands through RAMSI, including the establishment of objectives and an outcomes monitoring framework. In particular, the audit examined arrangements for: coordination between Australian Government agencies; strategic planning and risk management; measuring the effectiveness of RAMSI; and reporting to RAMSI's Australian stakeholders.
The objective of this audit was to evaluate whether selected Australian Government agencies were effectively managing security risks arising from the use of contractors. To address this objective, the audit evaluated relevant policies and practices in the audited agencies against a series of minimum requirements in the management of security issues in procurement and contracting activity. These minimum requirements were developed from the guidance and standards contained in the PSM and also from the ANAO's previous protective security audits.
The audit focused on two broad types of contracting arrangements: contracting of security functions; and contracting of any service or business function that requires, or which has the potential to require, contractors to access sensitive or security classified information.
The following Australian Government agencies were involved in this audit:
Department of Finance and Administration (Finance); and
Department of Foreign Affairs and Trade (DFAT).
In addition, the Attorney-General's Department, which is responsible for the maintenance of the PSM and for providing advice on contemporary protective security policies and practices, was consulted during the audit.
The objectives of the audit were to assess agency performance in relation to compiling their Internet contract listings as required by the Senate Order and the appropriateness of the use of confidentiality provisions in Commonwealth contracts. The audit involved a review in seven agencies of the processes used to compile their Internet contract listings and the use of confidentiality provisions in contracts.
The objective of the audit was to assess the framework being put in place to manage and account for aid funds provided under the AIPRD. In particular, the audit addressed: structures for oversighting the development and delivery of the AIPRD; planning and risk management (including those relating to fraud and corruption); financial management; and arrangements for ongoing monitoring and reporting. The audit focussed on the arrangements being established to monitor, evaluate and report on AIPRD implementation, rather than the management of activities and outcomes achieved. This reflects the fact that the long lead times associated with establishing such a large programme of assistance had meant that only limited activities were underway at the time of audit fieldwork. The ANAO anticipates undertaking an audit in the future of the management of activities and outcomes achieved, when more funds have been expended. It was not the purpose of this audit to examine Australia's immediate emergency and humanitarian response to the tsunami crisis.
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.
This audit is a part of the ANAO's protective security audit coverage. The objective of this audit was to determine whether agencies audited had developed and implemented sound IT security management principles and practices supported by an IT security control framework, in accordance with Australian Government policies and guidelines. The audit at each agency examined the framework for the effective management and control of IT security, including the management of IT operational security controls and, where applicable, was based on the Australian Government protective security and information and communications technology (ICT) security guidelines that were current at that time.
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 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 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 overall objective of this audit was to assess the management of the physical protection of Australian missions and staff overseas. The high-level criteria for the audit are set out at Appendix 1 of the report.
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.
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.
DFAT is responsible for implementing the Government's foreign and trade policy decisions. The objective of the audit was to assess DFAT's management of bilateral relations and to identify any scope for improvement.
The objectives of the audit were to: assess whether financial delegations associated with the expenditure of public monies were determined, applied and managed in accordance with applicable legislation, Government policy and applicable internal controls; and identify better practices and recommend improvements as necessary to current practices.
The objective of the audit was to assess the Australian Agency for International Development's (AusAid) planning for, and management of, the delivery of aid to East Timor. The audit examined Australia's emergency and humanitarian response following the crisis in East Timor in 1999; AusAID's post-crisis strategy for assisting East Timor; coordination with overseas donors; and financial contributions to multilateral reconstruction assistance. Australia's bilateral assistance, comprising shorter-term transitional assistance and medium-term development assistance, was also examined.
The objectives of the follow-up audit were to assess DFAT's implementation of the six recommendations made by the ANAO in the previous audit. It also sought to determine whether implementation of these recommendations, or alternative action, had improved DFAT's administration of consular services. The audit focused on management processes and supporting systems for the delivery of consular services. It also reviewed DFAT's implementation of recommendations of the Senate Foreign Affairs, Defence and Trade References Committee that were outstanding from the previous audit.
The objective of this audit was to assess whether DFAT had effective processes for issuing passports in Australia. In particular, the audit focussed on whether DFAT had effective strategies for managing passport services; provided quality client service; and had effective and secure processes for passport issue to entitled persons.