DFAT is responsible for implementing the Government's foreign and trade policy decisions. The objective of the audit was to assess DFAT's management of bilateral relations and to identify any scope for improvement.

This report covers a number of the discretionary compensation and debt relief mechanisms that are available to Commonwealth agencies, where individuals or entities have been disadvantaged by legislation, or actions by agencies or staff, or some other negative circumstances. It deals mainly with two legislative mechanisms, namely, act of grace payments and waivers of debt, and one administrative mechanism, the Compensation for Detriment caused by Defective Administration (CDDA) scheme. This report also briefly covers two other mechanisms, namely ex gratia payments and payments in special circumstances relating to Australian Public Service (APS) employment. The main objective of the audit was to assess whether the management of claims for compensation and debt relief in special circumstances was in accordance with relevant legislative requirements and Commonwealth guidelines, and whether the current administrative policies and procedures were adequate.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2014. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in May 2014; the performance measures set out in the outcome and programs framework in the 2013–14 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements provided for in legislation.

The objective of the audit was to assess the efficiency, effectiveness and accountability of data management by government agencies. The audit focused mainly on data collected by departments and agencies from non-departmental organisations and institutions.

The objective of the audit was to:

• assess, in a selection of FMA Act and CAC Act agencies, how well the revised Commonwealth Procurement Guidelines had been implemented; and
• identify any better practice or common problem areas to assist other agencies in their future procurement activities.

The audit focused on procurement requirements that had changed as a result of the revised CPGs, rather than being a more general audit of compliance with all procurement requirements.
The audit was conducted in the following entities:

• Australian Federal Police;
• Bureau of Meteorology;
• Commonwealth Scientific and Industrial Research Organisation (CSIRO);
• Department of Defence;
• Department of Education, Science & Training;
• Family Court of Australia; and
• National Museum of Australia.

The objectives of the audit were to:determine whether entities had established effective internal control frameworks and processes to mitigate the risks associated with FBT obligations and transactions;assess whether the internal control frameworks and processes supported the payment of FBT and the reporting of reportable fringe benefit amounts (RFBAs) on employee payment summaries in accordance with the legislation;identify sound and better practices in the administration, management and operation of systems for collecting, collating, calculating, reporting and remitting FBT; and as necessary, recommend improvements in the controls and practices relating to the administration of FBT in the audited entities.

The objectives of this audit were to examine the management of business support service contracts in selected agencies to: assess the effectiveness of business support service contract management in the transition, ongoing management and monitoring and succession planning stages of the contract management lifecycle; and identify examples of better practice and opportunities for improvement for individual agencies and Australian Government agencies more broadly.

The objectives of the follow-up audit were to assess DFAT's implementation of the six recommendations made by the ANAO in the previous audit. It also sought to determine whether implementation of these recommendations, or alternative action, had improved DFAT's administration of consular services. The audit focused on management processes and supporting systems for the delivery of consular services. It also reviewed DFAT's implementation of recommendations of the Senate Foreign Affairs, Defence and Trade References Committee that were outstanding from the previous audit.

The Therapeutic Goods Administration (TGA), a division of the Commonwealth Department of Health and Ageing, is responsible for the regulation of the manufacture and supply of therapeutic goods. The objective of the audit was to assess the TGA's regulation of non-prescription medicinal products. In particular, it reviewed the TGA's systems, procedures and resource management processes used to approve new manufacturers, monitor ongoing manufacturer and product compliance with mandated requirements, and manage non-compliance. The audit made 26 recommendations designed to improve the transparency, quality and reliability of regulatory decisions taken by the TGA and improve its accountability mechanisms by enhancing its management information systems.

The objective of the audit was to assess whether purchases of goods and services are conducted in accordance with relevant legislation, Government policies and guidelines, and sound purchasing principles and practices. The audit at each entity covered the internal control framework for purchasing and purchase transactions during 2002-03 and 2003-04 and, where applicable, was based on the CPGs current at that time. The audit examined all aspects of the purchasing process from the initial requirement for purchase through to the delivery of the supply and payment. It included an examination of aselection of individual purchases at each audited entity.