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The objective of the audit was to assess the application of the outcomes and outputs framework in Australian Government agencies. The audit included a review of:
- the outcomes and outputs of agencies and the integration of the outcomes and outputs framework into agencies' operations;
- the extent to which agencies' performance indicators incorporated better practice characteristics to enable agencies to meet their performance reporting obligations;
- agencies' processes for capturing, monitoring and reporting financial and performance information and the extent to which outcomes and outputs information was used in agency decision-making; and
- the extent that agencies met their external reporting and accountability obligations.
The audit consisted of a survey of 44 agencies subject to the Financial Management and Accountability Act 1997 (FMA Act) undertaken in October 2005 and detailed audit testing in three of those agencies. The purpose of the survey was to provide cross-agency data in relation to agencies' implementation of the framework during the period 2002–03 to 2005–06. The ANAO received responses from all 44 agencies, although not all agencies responded to all questions. The ANAO did not audit the information provided by survey participants and the reported results are based on agencies' responses to the survey.
The agencies at which detailed audit testing was undertaken were:
- Department of Education Science and Training;
- the then Department of the Environment and Heritage; and
- IP Australia.
The objective of this performance audit of construction projects on the AusLink National Network was to assess the effectiveness of the administration by DITRDLG in working with the States to deliver the outcomes expected by the Government and the broader community. To inform the audit assessment, the methodology included examination of both Australian Government and State Government records as well as site inspections in relation to 21 projects being delivered in three States (New South Wales (NSW), Queensland and Tasmania). DITRDLG and the respective State road transport authorities were consulted in the selection of projects to be examined in detail.
The audit objective was to form an opinion on the Department of Veterans' Affairs administration of its activities to maintain and enhance the health and independence of veterans and war widows in their homes and in the community.
The objective of this follow-up audit is to assess the Tax Office's progress in implementing the recommendations of Audit Report No.59 2002–03, Administration of Australian Business Number Registrations, having regard to any changed circumstances, or new administrative issues, affecting the implementation of those recommendations.
The objective of this follow-up audit was to review Centrelink's progress in implementing the findings and recommendation relating to Centrelink's Customer Charter from Audit Report No.32
2004–05, Centrelink's Customer Charter and Community Consultation Program. This audit covers Centrelink's Customer Charter only and does not follow-up on the findings and recommendation on the Community Consultation Program aspect of the 2004–05 audit report.
The audit reviewed the Commonwealth funding provided under the Home and Community Care Act 1985, for a range of personal, health and domestic services to frail aged and other people with disabilities and their carers. The objective of the audit was to form an opinion on the Department of Health and Aged Care's administration of the Home and Community Care program in particular to assess the adequacy and effectiveness of the services.
The objective of the audit was to report to Parliament on the ATO's management of its performance reporting within the outcomes and outputs framework and to identify potential areas for improvement in specifying, measuring, administering and reporting under that framework.
The audit objective was to assess the effectiveness of FWO’s administration of education and compliance services in relation to the Fair Work Act 2009.
The audit objective was to assess the effectiveness of DoHA's management of CACPs in fulfilling the legislated objectives of the program.
The objective of this audit was to assess the administration of internal fraud control arrangements in the ATO and to identify areas with potential for improvement as well as identified better practice. To achieve this objective the ANAO focussed on five key areas. These were:
- the application of the ATO's corporate governance processes to the internal fraud control activities;
- the prevention of internal fraud within the ATO;
- the related use of information technology to minimise fraud risks;
- the detection of internal fraud within the ATO; and
- ATO fraud investigation procedures and practices.