The general objectives of the audit were to:

• obtain and report quantitative and qualitative benchmarks of performance in the public sector; and
• compare the public sector benchmarks with equivalent international data to identify better practices and highlight opportunities for improvement.

In relation to internal audit, given the three-year duration of the study, these generic objectives have been extended to include an analysis of trends in internal audit over the past three years.

The Auditor-General (A/g) responded on 23 September 2015 to correspondence from Mr Tim Watts MP on 28 August 2015 regarding Liberal Party misappropriation of parliamentary entitlements.

The objective of Phase Two of the audit was to examine the efficiency and effectiveness of operations of ATSIC Central, State and Regional Offices in relation to the administration of the Community Development Employment Projects Scheme. The ANAO established key criteria to assess progress against the implementation of the Phase One recommendations and further assess the efficiency and effectiveness of CDEP administration. The main areas examined were: planning, including reports of progress against plans and the development and use of performance information; monitoring, including client feedback and the review process at the Regional Office level; the implementation and effectiveness of management information systems in relation to CDEP; and the development and implementation of quality assuranced processes at State/Regional level.

The Deputy Auditor-General responded on 5 January 2017 to correspondence from the Hon. Mark Dreyfus QC MP on 4 November 2016 requesting the Auditor-General investigate if grants awarded under the Apprenticeship Training Alternative Delivery Pilots program represented value for money for the Australian taxpayer.

The audit examined whether training services purchased by the Department for labour market programs provided value for money.

This audit focused on tax compliance strategies aimed at rebates paid under the Diesel Fuel Rebate Scheme (DFRS) administered by the Australian Customs Service.

The objective of the audit was to determine the extent to which the new Commonwealth services delivery arrangements were implemented efficiently and effectively. The audit focussed on the establishment of Centrelink to deliver services on behalf of purchaser departments and the development of associated purchaser/provider arrangements.

The Auditor-General (A/g) responded on 23 September 2015 to correspondence from Senator Nick Xenophon on 8 September 2015 regarding florist at Parliament House, DPS and LGW Design.

The purpose of the audit was to examine the environmental management mechanisms in place across some of the major Commonwealth land management and oversighting entities. In particular, the audit examined Commonwealth environmental management practices to identify current strengths and weaknesses, and provide a framework and direction for the adoption of better practice and continuous improvement. The audit has not been designed to judge past Commonwealth performance using current environmental standards and practices. Rather, the audit focused on encouraging the development of better practice by illustrating the implications and lessons learned from past and present practices.

This audit reviewed:

• the methods used by the Department of Social Security (DSS) to determine and allocate staff numbers to Regional Offices. It sought to ascertain whether the allocations resulting from these methods met the demands placed on Regional Offices and the scope for improvement to these methods; and
• the scope for improvements to the benefit delivery process and other aspects of Regional Office operations that could lead to significant productivity gains or client service benefits.