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The Report summarised major issues in relation to financial systems, controls and processes from examinations of major Commonwealth agencies arising from the interim phase of their financial statements for the financial year 1999-2000.
The audit reviewed the High Wealth Individuals Taskforce, a comprehensive compliance program with the Australian Taxation Office. The objective of the audit was to examine and report on the management and operations of the taskforce. In doing so, the audit reviewed the Australian Taxation Office's own evaluation of the taskforce and assessed whether, and to what extent, the taskforce delivered the outcomes specified by the Government.
In late 1996, the Government announced its commitment to establish new facilities for the National Museum of Australia and the Australian Institute of Aboriginal and Torres Strait Islander Studies on Acton Peninsula in Canberra. The objectives of the audit were to examine the project's compliance with the Commonwealth Procurement Guidelines for the procurement of public works and effectiveness of the project's management.
The objective of the performance audit was to assess the administrative effectiveness of DIMA's business entry program against the background of the Business and Temporary Entry program objective, with particular regard to whether:
the existing performance management mechanisms and compliance monitoring strategies support the achievement of program outcomes and outputs;
the quality of decision-making;
business processes facilitate prompt visa decision-making consistent with program objectives; and
decision-making support mechanisms promote robust and timely decision-making.
The Australian Taxation Office (ATO) is the Commonwealth's principal revenue collection agency. In 1998-99, the ATO accounted for total tax revenue of $135.3 billion. The objective of this audit was to review the ATO's administration of penalties, with particular emphasis on its corporate governance framework and issues relating to consistency, effectiveness and accountability of penalty administration. In particular, the audit examined the administration of two penalty types, Late Lodgement and Tax Shortfall, as case studies.
The objective of this performance audit was to assess the effectiveness and consistency of risk management processes undertaken by the Australian Taxation Office in administering individual taxpayer refunds.
The objective of this audit was to form an opinion on the adequacy of, and to identify best practice in, Commonwealth agencies' electricity procurement systems and procedures. In doing so, the ANAO also formed an opinion on the level and results of participation by Commonwealth agencies in the National Electricity Market. The audit concentrated on adherence by agencies to the principles of the Commonwealth Procurement Guidelines: Core Policies and Principles (March 1998), emphasising the importance of Commonwealth agencies achieving value-for-money (VFM) in their purchasing. VFM is one of the six principles on which the Guidelines are based.
The audit reviewed the operations of the Bureau of Meteorology. The Bureau's functions include the taking and recording of meteorological observations and other observations required for the purposes of meteorology; the forecasting of weather and of the state of the atmosphere; the issue of warnings of weather conditions likely to endanger life or property; the supply, publication and promotion of meteorological information; and cooperation with international meteorological agencies in relation to the functions just listed. The objectives of the audit were to:
use national and international benchmarks to evaluate the Bureau's performance in terms of timeliness, cost and quality of weather services to meet the needs of clients; and
assess how well the Bureau is placed in measuring its outputs/outcomes within the context of the Accrual Budgeting Framework.
The objectives of this audit were to improve: the accountability of the Australian Taxation Office to Parliament and the Government by the provision of advice that follows up on the ATO's implementation of the previous ANAO Report; and on the recommendations of the then Joint Committee of Public Accounts arising from its consideration of that Report and the efficiency, effectiveness and equity of debt collection by the ATO.
This Report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), including the Commonwealth Government of Australia consolidated financial statements for the period ended 30 June 1999.