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The objective of the audit was to assess the performance of the Child Support Agency in the administration of key aspects of the Child Support Scheme. The ANAO previously audited the CSA in 1993-94 and identified scope for improvement in the management and administration of the Child Support Scheme. Particular areas of audit concern included client service, staff training and debt management. The current audit has reviewed the CSA's progress in improving Agency performance since that time. The audit focused initially on the areas identified in the previous audit, but also sought to identify further opportunities for improvement where appropriate.
The objectives in auditing the sale were to assess the extent to which the Government's sale objectives were achieved; review the efficiency of the management of the sale process; assess whether the sale arrangements adequately protected the Commonwealth's interests, including minimising ongoing Commonwealth risk; and identify principles of sound administrative practice to facilitate improved arrangements for future trade sales, particularly the later phases of airport sales.
The objective of the audit was to assess the economy, efficiency and administrative effectiveness, including accountability, of the management of boat people by the Department and the providers of major related services to DIMA such as: the Coastwatch Service within the Australian Customs Service and the Australian Protective Service within the Attorney-General's portfolio. The audit examined key issues in the management of boat people largely from a risk management perspective. The audit conclusions are presented in terms of: the economy, efficiency and administrative effectiveness, including the accountability, of operations; and the administrative functions which support the management of boat people, such as detection, reception of boats and costs.
The objective of the audit was to ascertain how efficiently and effectively the ATO administers sales tax collections. The audit excluded an examination of the Australian Customs Service's sales tax administration, although it did examine coordination and liaison arrangements between the ATO and ACS. The audit approach involved analysing the ATO's performance against the five elements of the ATO's established compliance improvement process, namely:
interpreting and clarifying sales tax law;
identifying and understanding clients and markets (enabling tax officers to identify and analyse risks of non-compliance);
providing education and information to clients regarding sales tax obligations, based on identified compliance risks;
implementing administrative arrangements which ensure and/or assist taxpayers to meet their obligations; and
detecting non-compliance and taking action to remedy instances of non-compliance.
The objective of the audit was to report to Parliament on the economy, efficiency and administrative effectiveness of the risk management process in the Small Business Income business line. It follows Audit Report No.37 1996-97 and entitled Risk Management - Australian Taxation Office. That audit focused on broad strategic issues relevant to risk management in the Australian Taxation Office (ATO) as a whole. This audit follows the issues identified in that report into the day-to-day management of the Small Business Income as an example of how risk management operates in a significant element of the ATO.
assess the extent to which major program objectives were achieved;
identify major strengths and weaknesses related to the economy, effectiveness and efficiency of the program administration; and
identify areas of improvements and risks which should be addressed in arrangements with a private sector project manager.
Audit criteria were developed to address the areas of program planning and implementation, performance measurement and monitoring, responsiveness to emerging issues, dispute resolution mechanisms, risk management and program improvement measures.
The objective of this follow-up audit was to assess whether the department had taken appropriate action in response to the recommendations in Audit Report No.35 1993-94, titled The Compliance Function, Department of Immigration and Ethnic Affairs. The recommendations of the 1993-94 report, which formed the criteria for the audit, were primarily concerned with compliance after entry to Australia had been gained.