The audit objective was to assess the effectiveness of administrative arrangements for YA, including service delivery. The ANAO assessed DEEWR's and Centrelink's performance against three main criteria:

• objectives and strategies for the ongoing management and performance measures for YA provide a firm basis for measurement against outcomes (Chapters 2 and 3);
• YA services delivered are consistent with legislative and policy requirements, (Chapter 4); and
• monitoring arrangements provide appropriate information for assessing service delivery performance (Chapter 5).

The objective of the audit was to examine how effectively Health manages the risk of PBS drugs not being used according to PBS subsidy conditions. The audit examined two areas: during listing, how Health identified and implemented measures to decrease the risks of PBS drugs being used outside subsidy conditions; and following listing, how Health confirmed that usage and expenditure on PBS drugs was consistent with estimates. The report examines selected approaches used by Health, which have evolved in recent years, to manage the risk of PBS drugs being used outside subsidy conditions. The report also acknowledges and describes the role of the expert committees. The scope of the audit was limited to PBS drugs for which Health pays a subsidy. The audit did not examine Health's role in educating consumers, prescribers, and other health professionals, or the implications of the Australia–United States Free Trade Agreement for the PBS. Additionally, the ANAO did not form an opinion on the success of Medicare Australia's compliance role. To form an opinion against the audit objective, the ANAO interviewed Health personnel, committee members and stakeholders, examined relevant documents and files, analysed drug usage and expenditure data, and attended a number of committee meetings. To assist the audit process, the ANAO selected a sample of eight drugs. The drugs were selected due to their high cost to the PBS and/or high usage, or because the drug has had a particularly interesting PBS history. The sample is not representative of all drugs on the PBS. In 2004–05, 15.3 million prescriptions were written for these eight drugs, with the Government subsidy totalling $1.05 billion.

This audit considered the action taken in relation to the recommendations of Audit Report No.47, 1991-92, Energy Management of Commonwealth Buildings. The objective of this follow-up audit was to assess whether the Department of Primary Industries and Energy, the Department of Administrative Services, and the Department of Finance had taken appropriate action in relation to the recommendations. The audit criteria were the extent to which the original recommendations agreed by the agencies had been implemented and what had been achieved.

The objectives of the audit were to examine and evaluate the efficiency, economy and administrative effectiveness of the non-judicial activities of the Family Court of Australia. A major aim of the audit was to identify administrative better practices that could be promulgated throughout the Court. The criteria for the audit address the following issues: corporate planning; performance measurement; organisational structure; human resource management; human resource development; management information and reporting systems; and operational processes and procedures.

The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s management of Australian aid to Vanuatu.

The objective of the audit was to assess whether selected Australian Government entities were effectively supporting their business requirements through planning for, and management of, the acquisition, disposal and use of their IPE assets. The audit reviewed each entity's policies and practices against a series of audit criteria across the following components of asset management: control environment; planning; acquisitions; operations; and disposals.

The objective of this audit was to assess the effectiveness of the Department of Communications and the Arts’ assessment and selection of base stations for funding under the first round of the Mobile Black Spot Programme.

The objective of this follow up audit was to examine Customs' implementation of the eight recommendations in the ANAO Report No.16 2004–05 and the two related recommendations from JCPAA Report 404. The audit has had regard to issues affecting the implementation of the recommendations and has taken into account changed circumstances and new administrative arrangements since the previous audit.

The objective of the audit was to assess the effectiveness of Indigenous Business Australia’s management and implementation of the Indigenous Home Ownership Program.

The objective of the audit was to examine the effectiveness of Defence's management of the procurement of Minor capital equipment for Army capability. In particular, the audit focussed on the identification and approval of capability requirements; the management of Army Minors Program funding and expenditure; and DMO management of procurement processes for Army Minor projects. The audit focused on projects included in the Program as at 1 July 2005. As at that date, 85 projects were listed. Case studies illustrating particular issues in the management of the Program are profiled throughout the report in the relevant section.