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The audit examined the design, management and reporting of performance information for the Natural Heritage Trust (NHT) which is administered by the Commonwealth Departments of Environment and Heritage, and Agriculture, Fisheries and Forestry. The objective of the audit was to examine and report on the performance information used to support the administration of $1.5 billion in Commonwealth financial assistance; and compliance with legislative requirements for performance monitoring and reporting.
The audit was undertaken in the Training and Youth Division TYD) of the Department of Education, Training and Youth Affairs. The objective of the audit was to determine whether the application of Business Processing Reengineering(BPR) principles would identify improvements to the business processes of the TYD. The TYD was used in this audit to illustrate the application of BPR as a tool for agencies to identify efficiencies and enhance program effectiveness.
This report summarises the final results of the audits of the financial statements of Commonwealth entities, forming the second report this year on financial statement audits for the period ended 30 June 2000. It complements Audit Report No.52 1999-2000 Control Structures as Part of the Audits of Financial Statements of Major Commonwealth Agencies for the Period Ended 30 June 2000. The report is in three parts:
Part One of the report is a commentary on the structure and status of the new financial framework, focusing on the quality and timeliness of the preparation of the annual financial statements;
Part Two discusses the summary final results of the audits of the financial statements, providing details regarding qualifications and any matters emphasised in audit reports; and
Part Three provides the results of the individual financial statement audits and any additional significant control issues identified since Audit Report No.52.
The audit assessed the management by ISR and, in particular, by AusIndustry of the implementation of the changes arising from the Government's December 1997 policy statement in Investing for Growth. This statement required ISR to separate administration of policy from the delivery of products and to improve its service to customers through a ‘one stop shop' approach and by streamlining its processes. The audit focussed in particular on the overall strategic management of the change process by AusIndustry; the detailed implementation of the new service delivery arrangements, notably the separation of policy and product delivery; and the implementation of the enhanced customer focus.
The ANAO undertook an audit of the framework and systems that Industry, Science and Resources had in place to prevent, control, monitor, detect and investigate fraud. The objective of the audit was to assess the effectiveness of these arrangements in relation to departmental administrative functions and program operations.
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
This summary audit report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), and is provided to the Parliament to assist in its scrutiny of annual reports and in the consideration of each organisation's financial statements.