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The ANAO's audit aims were to: examine the efficiency and effectiveness of DFAT's human resource management; and identify good practice, which could position the Department, and other APS agencies, to maximise opportunities afforded by the Government's emerging public sector reform agenda. The audit addressed a range of issues including the effectiveness of HR planning and forecasting, staff selection and deployment, performance management, and the fostering of relevant skills and knowledge.
The objective of the audit was to provide assurance about the Australian Taxation Office's risk management approach and to add value to its administration by analysing the economy, efficiency, administrative effectiveness, equity and accountability of the related processes employed within the organisation. The ANAO reviewed the formal risk management process that the ATO uses to deal with all sources of risk for the organisation.
The objective of the audit was to assess the Australian Taxation Office's approach to client service and the provision of particular client services to Individuals Non-Business clients. The INB business line deals primarily with the tax affairs of individual taxpayers. Audit criteria were developed which examined the ATO's:
commitment to client service and understanding of client needs and expectations;
client service strategy and delivery of client services and products; and
measurement and achievement of service quality and client satisfaction.
Following an initial selection through a process of inviting expressions of interest, OGIT issued a restricted Request for Proposal for Human Resource Management Systems and Financial Management Information Systems. OGIT sought the services of the ANAO to provide an opinion on the probity of the methodology and procedures applied in the process of evaluation of tenders for acceptance to the Shared Systems Suite. The ANAO also agreed to review the formal procedures developed by OGIT and to test their operation to enable the ANAO to form an opinion, with a reasonable degree of assurance, on whether the evaluation process accords with the Commonwealth Purchasing Guidelines for open and effective competition and consideration for the development of Australian and New Zealand industry.
The purpose of the audit was to examine how efficiently and effectively the ATO managed its collection of outstanding tax debt. A framework for analysing the ATO's approach to collecting outstanding debt was established by the ANAO. This framework reflected five key criteria in the collection process as they apply to managing outstanding debt, namely:
initiatives to promote timely payment;
identification of outstanding debt;
setting priorities for collecting outstanding debt;
The objective of the audit was to review AusAID's management of funding to Non-Government Organisations, to assess whether:
the objectives of overseas development programs to be delivered by NGOs were clearly established;
funding mechanisms for the delivery of aid programs by NGOs were clearly defined, consistently applied, and in compliance with the law; and
whether AusAID could provide assurances that NGOs delivering development projects using Commonwealth monies are accountable for: proper expenditure of Commonwealth monies; the achievement of stated objectives; and the achievement of value for money.
The ANAO examined AusAID documentation on overseas development programs delivered by NGOs, looking particularly for clear objectives, performance measures, and evaluation mechanisms. Three levels of documentation were examined:
The objective of the audit was to examine how efficiently and effectively the Australian Customs Service administers the Passenger Movement Charge, including the interim arrangements with airlines. The audit was intended to provide guidance to ACS on key issues and areas of risk it should address in developing the system supporting the collection of PMC. Audit criteria were determined to consider how well revenue was protected and how well the administrative arrangements were operating. The audit sought to identify areas for improvement in the formulation of longer-term arrangements.