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.

The objective of the audit was to assess the effectiveness of Health's management of the MPSP and the RHSP. To achieve the audit's objective, the ANAO examined whether Health; had an effective approach to planning the programs; had an effective approach to delivering the programs; effectively used performance information to manage the programs; and effectively managed its relationship with all stakeholders of the programs.

The objectives of the audit were to:

• review the implementation arrangements in relation to the transfer of the delivery of AUSTUDY to Centrelink and its subsequent inclusion as part of the Youth Allowance; and
• to form an opinion on the efficiency and effectiveness of the front-end processing aspects of AUSTUDY applications.

The audit reviewed the Department of Foreign Affairs and Trade's administration of consular services. It focussed on DFAT's travel advice to alert Australians to potential travel risks; case management systems to record and monitor action on more complex consular cases; performance information for the management of consular services; and contingency planning for major consular incidents. The audit also reviewed action taken by DFAT and other agencies to implement the recommendations of a 1997 Senate Committee report on consular services.

The objective of this audit was to assess the administration and implementation of the drought assistance measures. The audit focussed on EC, including prima facie EC, and key aspects of the additional drought assistance measures.

The objective of the audit was to review the effectiveness and efficiency of Centrelink's customer feedback system and the progress Centrelink had made in implementing the recommendations of the 2004–05 audit and the subsequent JCPAA inquiry.

The objectives of this audit were to assess, with respect to guarantees, indemnities and letters of comfort:

• changes in the size and nature of the Commonwealth's reported exposure since 30 June 1995;
• the extent of improvement in agencies' management and monitoring of the Commonwealth's exposure to these instruments;
• the approach of agencies to effective risk management and control of Commonwealth exposures to these instruments; and
• whether current reporting practices provide a sufficiently comprehensive coverage for public accountability purposes, at both the agency and whole of government levels.

The objective of the audit was to determine whether the Department of Health and Family Services had managed its coordinating role and implemented its responsibilities under the National Rural Health Strategy efficiently and effectively.

Allegations were made to the Senate Economics References Committee that the Australian Taxation Office and Australian Customs Service (Customs) had failed to pursue several cases of detected sales tax fraud. The Committee believed that this alleged failure may have stemmed from coordination problems between the two agencies. The Committee requested the Auditor-General to investigate this matter and report his findings to the Parliament.

This benchmarking study was a follow on from ANAO Report No. 14 of 2000-01, Benchmarking the Internal Audit Function, which was published in October 2000. The objective of the study was to obtain and report qualitative and quantitative data on aspects of the internal audit function and compare the public sector internal audit results with equivalent international data to identify better practices and highlight areas for improvement.