The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for 2011.

The objective of the audit was to assess the effectiveness of the selection, implementation, operation and monitoring of FRCs by AGD and FaHCSIA. The three main criteria for this audit assessed whether AGD and FaHCSIA had effectively:

• planned and implemented the FRC initiative, including the FRC selection and funding processes;
• undertaken administration activities to guide the operation and progress of the FRC initiative towards meeting its objectives; and
• monitored, evaluated and reported on the performance of FRCs.

The objective of the audit was to assess the effectiveness of DHS' management of the tender process for a replacement BasicsCard to support the delivery of the income management scheme.

In conducting the audit, the Australian National Audit Office (ANAO) assessed the following five key areas of the replacement BasicsCard procurement process, which are described in the Department of Finance and Deregulation's (Finance) Guidance on the Mandatory Procurement Procedures :

• planning for the procurement;
• preparing to approach the market;
• approaching the market;
• evaluating tender submissions; and
• concluding the procurement, including contract negotiation.

The objectives of the audit were to evaluate the administrative systems and frameworks in Commonwealth organisations used in the management of risk and insurance. Specifically, the audit evaluated the adequacy and effectiveness of: the development and application of risk management and insurance frameworks and plans within organisations; organisations' records for the determination of risk treatments, including insurance cover; and procedures, and their application, for actively managing risk exposures and insurance experience.

The objective of this audit was to assess the effectiveness of the actions taken by AQIS and BA to strengthen the administration of quarantine. The audit focussed on progress in implementing the recommendations from the previous ANAO audit, and recommendations made in the JCPAA's inquiry. (The audit did not address four JCPAA recommendations that were either not supported by the Government, or were policy matters for the Government to consider. See Appendix 1.)

The objective of the audit was to assess the effectiveness of procedures and processes used by DEST and the ATO to record HECS–HELP student loans. To achieve this, the ANAO assessed the performance of DEST and the ATO against three criteria as follows:

• DEST monitored student contributions set by higher education providers for consistency with Australian Government policy;
• DEST paid HECS–HELP advance payments to higher education providers based on sound estimates, and recorded, reconciled and reported these payments; and
• the ATO has established procedures and processes to correctly record HECS–HELP loans against student tax records.

The audit reviewed the ATO's collection and management of activity statement information. The audit paid particular regard to:

• the environment into which activity statements were introduced;
• taxpayer concerns with activity statement administration;
• the mechanisms the ATO uses to capture and process activity statements;
• the change processes the ATO uses to change and test activity statement IT systems; and
• the management methodology used to report on, and assess the performance of, activity statement related systems and processes.

The objective of the Australian National Audit Office (ANAO) was to examine and report on the planning and corporate governance for the new regional delivery model of the National Action Plan for Salinity and Water Quality (NAP) program, jointly administered by the Department of Agriculture, Fisheries and Forestry and the Department of the Environment and Heritage (the Agencies)

The objective of the audit was to assess the ATO's administration of activity statement HRRs. Specifically the audit sought to: examine aspects of ATO governance relevant to its administration of activity statement HRRs. This includes: ATO planning, the integration between Lines to administer HRRs; corporate risk management processes; and performance management; assess the ATO's methodology and practice to identify and, if necessary, correct activity statement HRRs; and identify and assess the Information Technology (IT) and manual systems, processes and controls used by the ATO to process HRRs resulting from the lodgement of activity statements.

This audit is a part of the ANAO's protective security audit coverage. The objective of this audit was to determine whether agencies audited had developed and implemented sound IT security management principles and practices supported by an IT security control framework, in accordance with Australian Government policies and guidelines. The audit at each agency examined the framework for the effective management and control of IT security, including the management of IT operational security controls and, where applicable, was based on the Australian Government protective security and information and communications technology (ICT) security guidelines that were current at that time.