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The audit examined a range of issues in relation to the development of certified agreements in the APS with particular emphasis on the link between improved pay and conditions and increased productivity, and the funding of agreements. The objectives of the audit were to:
provide an overview of the range of wage outcomes included in the first round of APS certified agreements;
identify the administrative arrangements agencies have in place to measure any improvements in productivity that were linked to pay increases;
determine how agencies funded their certified agreements;
review the reporting and accountability arrangements agencies have in place to monitor progress and to evaluate the outcomes of their certified agreements;
determine the extent to which agencies complied with the employment terms and conditions outlined in their certified agreements that contributed to paying for their agreement or measuring and/or assessing improvements in productivity; and
examine the role of central coordinating agencies in reviewing agencies' certified agreements.
The objective of this follow-up audit was to provide assurance to the Parliament on the cost-effectiveness of public sector travel by:
ascertaining the degree of acceptance, and the extent of implementation, of the previous audit recommendations and better practice principles; and
establishing whether organisations were managing travel effectively, taking into consideration recommendations and findings detailed in the above Audit Reports and the Better Practice Guide Public Sector Travel.
This audit followed up the ANAO's 1997 performance audit report on ADF health services (Audit Report No.34 1996-97 Australian Defence Force Health Services), which focused on the delivery of non-operational health services to entitled members. The objective of the follow-up audit was to assess Defence's implementation of recommendations made in the original audit report and their effectiveness in improving ADF health services.
The audit reviewed the Australian Taxation Office's use of audit of individual taxpayers as part of its approach to encouraging taxpayer compliance. The objective of the audit was to examine the use of audit as an element of the compliance management function within the Individuals Non-Business line of the ATO.
The report summarises the audit and other related activities of the ANAO in the period June to December 2000. It provides a consolidated report of the ANAO's integrated audit products tabled during the period. Key issues examined in the ANAO's performance audit activity in the period were:
risk management in a corporate governance framework;
outsourcing and asset sales;
data management/management information systems; and
The report also summarised the results of a report summarising the final results of the audits of the financial statements of Commonwealth entities; and dealt with issues regarding financial management issues, controls and processes arising from the financial audit activities conducted during the period.