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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 the effectiveness of the Department of the Environment and Energy’s arrangements for the preparation and reporting of Australia’s greenhouse gas emissions estimates and projections.
The objective of the audit was to assess and report on the administration of the Act by the department in terms of protecting and conserving threatened species and threatened ecological communities in Australia.
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
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 objective of this audit was to assess DAFF's management of the contractual arrangements in place to deliver the National Food Industry Strategy. The audit assessed: implementation of the Strategy; financial management;assessment and selection of grants and projects; management of grants and projects; monitoring and verification of contract services; and performance management. The Australian National Audit Office (ANAO) examined a number of FIG applications and projects, one food centre of excellence and a major project under the Food Market Development programme. The audit did not examine the Food Chain programme or DAFF's administration of the Strategy's government-to-government activities.