All persons, other than Australian nationals, are required to hold a visa to enter and stay in Australia. This audit's focus is on the entry component of the visa process and specifically the Electronic Travel Authority (ETA). The ETA is an electronically-stored authority for travel, which facilitates the entry of tourists and short-term business travellers from countries where the risk of non-compliance with visa conditions is low, that is, in countries classified as ‘low risk'. The objective of the performance audit was to assess the administrative effectiveness of the ETA.

This is the third audit report undertaken by the ANAO in response to a request made by the Senate in the Senate Order for Departmental and Agency Contracts, which requires all Financial Management and Accountability Act 1997 (FMA Act) agencies to place on the Internet, lists of contracts of $100 000 and more by the tenth day of the Spring and Autumn sittings of Parliament. It relates to the audit of the contract information to be listed on the Internet by the tenth day of the Autumn 2002 sitting. The audit involved a desktop review of all FMA Act agencies' Internet listings; and a detailed review in six selected agencies, of the process for making the Internet listings, and the policies and practices for determining and identifying whether contracts contained either confidential provisions and other requirements of confidentiality.

The objective of the audit was to ascertain and report to Parliament on the Australian Taxation Office's administration of the Fringe Benefits Tax and to identify opportunities for improvement. The ANAO identified five key issues relevant to the effective administration of FBT:

• knowledge of the taxpayer base;
• education of taxpayers;
• client service - advice handling;
• other enforcement activities - audits and reviews; and
• the systems required to support the administration of FBT, including staff skills and training information systems.

Although the audit examined broader aspects of the ATO's administration (such as, tobacco excise governance arrangements, intelligence capability and compliance and investigations activities), we placed particular emphasis on the strategies used by the ATO to address the proliferation of chop-chop (Australian grown tobacco sold illicitly in a chopped up form for $80 to $100 per kilogram. In comparison, 50 grams of legal roll-you-own tobacco costs around $16 i.e. $320 per kilogram) in the Australian markets, as it is an area of major risk to tobacco excise revenue.

Tactical fighter operations (TFOs) form the basis of Australia's current military capability to ensure air superiority. Air superiority over the Australian territory and maritime approaches is an essential element in Australia's defence strategy. The audit objectives were to:

• assess whether the resources used to provide the F/A-18 tactical fighter force operational capability are managed cost-effectively; and
• identify areas for improvement in the coordination, planning and practices employed in administration of tactical fighter operations.

The objective of the audit was to form an opinion on the administrative effectiveness, efficiency and accountability of the Department of Health and Aged Care's delivery of health services to the Aboriginal and Torres Strait Islander population.

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 purpose of the audit was to assess whether management of parliamentary workflow by the agencies reviewed was efficient and effective and to identify elements of good practice. In assessing agency effectiveness and efficiency, the audit focussed on issues of client service such as timeliness, quality and cost. It considered also the governance framework and accountability arrangements relevant to parliamentary workflow, as well as more operational considerations including the use of information technology, development of relevant management information and suitable benchmarking processes.

This was a follow-up of Audit Report No. 29 2000-01, Review of Veterans' Appeals Against Disability Compensation Entitlement Decisions. That audit examined the Department of Veterans' Affairs (DVA's) and the Veterans' Review Board's (VRB's) management of the review of decisions for disability compensation. The objective of this audit was to assess the extent to which DVA and the VRB had implemented the four recommendations of Report No.29 2000-01, taking into account any changed circumstances, or new administrative issues, affecting implementation of these recommendations.

The objective of this audit was to assess Army's progress in addressing the issues previously identified in Defence reviews and ANAO audits as affecting the Army Reserve's capability; and Identify the extent that the Army Reserve is capable of contributing to contemporary Australian Defence Force capability requirements through fulfilling its assigned roles and tasks.