The objective of this audit was to assess the efficiency¹ and effectiveness of the establishment, implementation and administration of the bike paths component of the Local Jobs stream of the Jobs Fund. A particular focus was on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives. The audit approach has been influenced by recent audits of grants administration which have emphasised the importance of transparent and accountable grant decision-making processes to the cost effective achievement of stated program objectives, and having regard for recent government decisions to enhance the framework applying to the administration of grants.

As an economic stimulus program, efficiency was assessed with particular attention to whether the application, assessment, decision-making and funding agreement processes were undertaken in a timely manner. This emphasis was consistent with the criterion adopted by the Government for the design of the stimulus packages established in response to the global financial crisis (see further at paragraph 4.20 of the audit report).

The objective of this audit was to assess the administration of internal fraud control arrangements in the ATO and to identify areas with potential for improvement as well as identified better practice. To achieve this objective the ANAO focussed on five key areas. These were:

• the application of the ATO's corporate governance processes to the internal fraud control activities;
• the prevention of internal fraud within the ATO;
• the related use of information technology to minimise fraud risks;
• the detection of internal fraud within the ATO; and
• ATO fraud investigation procedures and practices.

The objective of the audit was to examine Defence’s progress since 2007 in introducing into service a fully capable Tiger fleet and cost-effective sustainment arrangements.

The purpose of this campaign is to inform people of the Child Care Tax Rebate.

The objective of the Liquids Aerosols and Gels (LAGS) Trials is to assess the capability of various screening technologies to detect explosives in LAGs, with the ultimate objective of providing information to the Australian Government on the effectiveness and efficiency of the screening technology (in aviation security). The proposed public awareness strategy aims to raise awareness of the Trials amongst the travelling public, encourage their participation, and inform them of their rights and obligations during the Trials.

The Digital Switchover campaign aims to provide all Australians with a smooth transition from analogue to digital television by 31 December 2013. The first phase of this campaign aims to raise awareness and provide general information to people about the Digital Switchover. This phase includes the introduction of a labelling scheme, to identify whether TVs are digital ready or require a set top box.

The campaign's objective is to inform Centrelink customers who are in or commence a same sex relationship about changes to their entitlements and obligations as a result of the Same Sex Relationships (Equal Treatment in Commonwealth Laws - General Law Reform) Act 2008.

The campaign's objective is to promote the National Security Hotline (NSH) and remind Australians to be vigilant and report possible signs of terrorism to the NSH.

The Australian Government has identified cancer as one of the seven National Health Priority Areas. The campaign targets young Australians 13-24 years of age and young adults 18-24 years of age as they have the worst sun protection behaviours and the highest frequency of sunburn. The campaign aims to educate young Australians about the importance of protecting themselves from skin cancer in five ways (hat, shade, sunscreen, sunglasses and sun protective clothing).

The purpose of the campaign is to:

• raise traveller awareness of SmartGate (an automated passenger processing system utilising ePassports);
• encourage travellers to choose to use SmartGate;
• increase current usage; and
• guide travellers how to use it before they arrive at the Customs border.

The use of SmartGate is voluntary as eligible travellers have the option of being processed manually by a Customs Officer.