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The objective of the audit was to assess the effectiveness of the implementation and administration of the Small Business Superannuation Clearing House.
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.
The objective of this follow-up audit was to assess the extent to which DOTARS had implemented the nine recommendations contained in the original audit.
The objective of the audit was to assess the Australian Federal Police's (AFP’s) management of policing services at Australian international airports. In order to form a conclusion against this audit objective, the Australian National Audit Office (ANAO) examined if:
- the transition to the 'All In' model of policing at airports (Project Macer) had been delivered effectively;
- appropriate processes are in place for managing risk and operational planning;
- effective stakeholder engagement, relationship management and information sharing arrangements are in place;
- facilities at the airports are adequate and appropriate; and
- appropriate mechanisms for measuring the effectiveness of policing at airports have been developed and implemented.
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The objective of the audit was to assess the ACMA's effectiveness in operating, managing and monitoring the Register, including compliance with legislative requirements.
The objective of the audit was to assess the effectiveness of the ATO’s administration of the Fuel Tax Credits Scheme. Particular emphasis was given to the Fuel Scheme’s governance and reporting arrangements, risk management strategies and compliance management program.
Given the significant expenditure associated with the Super Seasprites, and the problems that the Project had encountered over some time, the ANAO had commenced this performance audit prior to the Government's decision to cancel the Project. The focus of the audit was on Defence's and DMO's administration of the Project. In light of the Government's decision to cancel the Project, the objective of the audit was revised to place greater emphasis on those issues that resulted in the failure of the Project to provide the required capability, and highlighting project management lessons for major Defence acquisitions going forward.Accordingly the audit objective was to:
- identify those factors that contributed to the on-going poor performance of the Project;
- outline measures taken by Defence and DMO in seeking to overcome issues encountered by the Project, and key lessons arising from this project for the benefit of major acquisitions projects generally; and
- determine the capability and cost implications of a project that failed to deliver to expectations.
The audit objective was to assess whether the administration of the LPG Vehicle Scheme is effective. To address this objective, the audit considered whether:
- there is a sound framework for the operation of the Scheme;
- grants are promoted, assessed and approved in accordance with relevant guidance and regulations; and
- the Scheme's performance is monitored and reported.
The objective of the audit was to assess the effectiveness of FaHCSIA’s administration of the HAF. To address this objective, the Australian National Audit Office (ANAO) assessed FaHCSIA’s administration against a range of audit criteria, including the extent to which:
- assessment and approval processes were soundly planned and implemented, and were consistent with the requirements of the overarching financial management framework;
- appropriately structured funding agreements were established and managed for each approved grant; and
- the performance of the HAF, including each of the funded projects, was actively monitored and reported.
The audit examined the effectiveness and efficiency of the FAO's management of overpayments, within the FTB Programme. In particular, the ANAO considered the FAO's activities in relation to FTB debt prevention, identification, raising and recovery. The audit also compared the FAO's policy documentation and guidance material for staff, against relevant sections of Family Assistance legislation.