The objective of the audit was to assess how well EMA is meeting its objective of providing national leadership in the development of measures to reduce risk to communities and manage the consequences of disasters.

The objective of the audit was to assess the Commonwealth's administration of the grants component of the R&D Start program. Lessons for the new Commercial Ready program have been identified in the audit. Accordingly, recommendations arising from this audit are directed, when appropriate, to the Commercial Ready program. As most financial assistance is in the form of grants, the loans component of the program was excluded from the audit.

The audit objective was to assess the effectiveness of administrative arrangements for YA, including service delivery. The ANAO assessed DEEWR's and Centrelink's performance against three main criteria:

• objectives and strategies for the ongoing management and performance measures for YA provide a firm basis for measurement against outcomes (Chapters 2 and 3);
• YA services delivered are consistent with legislative and policy requirements, (Chapter 4); and
• monitoring arrangements provide appropriate information for assessing service delivery performance (Chapter 5).

The objective of the audit was to assess if DBCDE had effectively managed the ABG program, and the extent to which the program was achieving its stated objectives. The audit examined DBCDE's activities supporting the planning, implementation, monitoring and performance reporting for the ABG program from its commencement in April 2007 to June 2010.

The audit objective was to assess the effectiveness of DIISTRE’s administration of the Research Block Grant schemes. The department’s performance was assessed against the following criteria:

• the schemes are effectively planned and administered;
• the processes and systems used for calculating and distributing funds reflect the allocation criteria specified for each scheme; and
• compliance with scheme guidelines is monitored and scheme performance and contribution to the broader goals of the RBG program is assessed.

The objective of the audit was to assess the administrative effectiveness of the Tax Office's strategies to address serious non-compliance. In conducting the audit, the ANAO examined the Tax Office's management framework and arrangements to deter, detect and deal with fraud and serious evasion.

The audit objective was to form an opinion on the administrative effectiveness of the arrangements between DEEWR (previously DEWR) and Centrelink for the delivery of working age employment services under the Business Partnership Agreement (BPA).

The objective of the audit was to examine the effectiveness of the AFP's approach to its management of the implementation of NPIs.

The objective of the audit was to examine the investment of public funds by selected entities, including: compliance with relevant legislation, delegations and instructions; the value for money of investment strategies; and reporting of investment activities. Six entities were selected for audit, comprising three FMA Act agencies and three Commonwealth authorities. The six entities had aggregrate investments of $1.64 billion as at 30 June 2004 and realised investment earnings of some $80.4 million during 2003/04.

The objective of the audit was to assess the effectiveness of Australian Government agencies' management and implementation of measures to protect and secure their electronic information, in accordance with Australian Government protective security requirements.

The objective of this audit was to assess whether DEWR had implemented ESC3 and its computer system EA3000, efficiently and effectively. The primary focus is on the period of change from the previous employment services contract to ESC3 and the first full year of its operation, 2003-04. The scope of the audit was limited to the implementation of Job Network services under ESC3, the introduction of the supporting computer application, EA3000, and DEWR's use of modelling to estimate the effects of the APM. The audit did not test the effectiveness of the APM. DEWR has a plan to evaluate the new model. A separate, concurrent ANAO audit assessed DEWR's oversight of Job Network services to job seekers.

The audit objective was to assess the effectiveness of CRS Australia’s delivery of Disability Management Services. In assessing CRS Australia’s performance, the ANAO examined whether:

• services are delivered in accordance with CRS Australia’s operating procedures, which incorporate the Disability Services Standards and the requirements of the DEEWR MOU;
• CRS Australia has an effective client feedback (including complaints) system, which is used to identify and address business risks and areas for improving service delivery; and
• sound governance arrangements (including performance monitoring and reporting) are in place to monitor service delivery.

The audit did not specifically examine issues and information relating to the commercial nature of the business, such as profitability levels and competitive neutrality arrangements.

The Objective of the audit was to assess the administrative effectiveness of GPET's management of the general practice training programs, AGPT and PGPPP, the latter being a responsibility that GPET assumed in 2010.

The objective of the audit was to assess the administrative effectiveness of FaHCSIA's and IBA's management of the HOIL program. In particular, the audit examined the administrative design of the program, its implementation and progress in achieving the expected results.

The objective of the audit was to assess the effectiveness of the Australian Fisheries Management Authority’s administration of its Domestic Fishing Compliance Program.

The objectives of this audit were to:

• examine whether the appointment of CMAX Communications Pty Ltd as a provider of communications support and advice for the 2020 Summit was consistent with the Commonwealth procurement framework and sound principles of public administration; and
• assess the effectiveness of the administration of the CMAX Communications contract by PM&C.

A performance audit of the management of the Detention Centre Contracts was listed in the 2003-04 Audit Work Program as a potential audit. The audit work program proposed that the audit would be conducted in two parts. The first part would focus on DIMIA's management of the detention centre contracts with the then detention service provider, GEO Australia. The second part would concentrate on how well any lessons learned from the first contract, were translated into improvements with the new contract. The original objective of this second ANAO audit was to assess DIMIA's management of detention services through the Contract, including the tender process, transition period and implementation of lessons learned from the previous contract.

The objective of this audit was to assess and report on the administration of the regional delivery of NHT 2 and the NAP.

The scope of the audit encompassed both Environment and DAFF, including the Joint Team of staff from both departments working together under a common management structure for the delivery of both programs. The audit focused on:

• the implementation of the regional delivery arrangements;
• governance and financial management for regional delivery; and
• monitoring, evaluation and reporting on the programs' performance.

Annual Performance Reporting, No 11 2003-04 The audit reviewed the 2001-02 annual reports of the departments of : Communications, Technology and the Arts; Education, Science and Training; Employment and Workplace Relations; Immigration and Multicultural and Indigenous Affairs and the Australian Customs Service. The objectives of this audit were to determine whether agencies had: established a sound annual reporting performance information framework; developed arrangements to ensure performance information is accurate and coherent; and appropriately analysed performance information in their annual reports.

The objective of the audit was to assess the effectiveness of the Department of Health and Ageing’s administration of the GP Super Clinics program to support improved community access to integrated GP and primary health care services.

The objective of the audit was to assess the effectiveness of the administration, by DoHA and the Commonwealth partners, of the 2008 and 2011 Heads of Agreement for the management, operation and funding of the Mersey Community Hospital (The Commonwealth partners for this audit were the Tasmanian Government Department of Health and Human Services and the Tasmanian Health Organisation – North West).

The audit objective was to assess the effectiveness of DEEWR‘s administration of the initial phases of the NP ECE. The high-level criteria used to make this assessment were the appropriateness of DEEWR‘s:

• establishment of a sound foundation for implementation, including implementation plans, monitoring arrangements and an Indigenous strategy for universal access; and
• ongoing monitoring and support activities, including assessing progress reports, making payments, maintaining relationships, improving data quality and public reporting.

The objective of the audit was to assess the effectiveness of the Indigenous Land Corporation’s administration of the Land Acquisition Program.

The overall objective of the audit was to assess whether the RSS Programme is effective and efficient in providing assurance on the levels of payment error and the resultant risks to the integrity of Australian Government outlays for payments administered by Centrelink. Specifically, the audit assessed whether: the RSS Programme meets the objectives outlined for it in the Portfolio Budget Statements under which funding was provided; there is an adequate methodology underpinning the RSS reviews; the RSS reviews are conducted effectively and efficiently, and adequate quality assurance mechanisms exist to assure the results obtained from the RSS reviews; and reporting by the agencies of the results of the RSS Programme is adequate and takes into consideration the issues identified in Audit Report No. 44 2002–03 Review of the Parenting Payment Single Program, and Audit Report No. 17 2002–03 Age Pension Entitlements.

The objective of the audit was to assess the awarding of funding for the construction of the Adelaide Desalination Plant (ADP) against the requirements of the Commonwealth's grants administration framework, which includes the Government’s policy requirements for the approval of grants, with a particular focus on the assessments undertaken of each proposed grant in terms of the guidelines for the National Urban Water and Desalination Plan (NUWDP); and identify any potential improvements in grants administration practices.

Directly after the collapse of Ansett in September 2001, most of its estimated 15 000 employees faced the possibility of retrenchment The Government immediately announced the introduction of the Special Employee Entitlements Scheme for Ansett group employees (SEESA) to address two risks facing the employees:

• the risk-to a certain limit - of a shortfall in their payments of accrued employee entitlements from Ansett and,
• the risk of delay in their being paid.

The objective of the audit was to determine how efficiently and effectively the two key elements of SEESA were managed: DEWR's management of the mechanism for making SEESA payments and DOTARS' management of the associated Air Passenger Ticket Levy.

The objective of this report is to provide comprehensive information on the status of selected Major Projects, as reflected in the Project Data Summary Sheets prepared by the DMO, and the Statement by the Chief Executive Officer (CEO) of the DMO, and including the ANAO’s review of the preparation of the PDSSs by the DMO.

The objective of the audit was to assess the establishment of the National Offshore Petroleum Safety and Environmental Management Authority and the effectiveness of its regulatory function.

The objective of this audit was to review the effectiveness of Defence's and the DMO's management of the acquisition arrangements for JP 2070.

The objective of this report is to provide the Auditor-General’s independent assurance over the status of selected Major Projects, as reflected in the Project Data Summary Sheets (PDSSs) prepared by the DMO, and the Statement by the Chief Executive Officer (CEO) DMO. Assurance from the ANAO’s review of the preparation of the PDSSs by the Defence Materiel Organisation (DMO) is conveyed in the Auditor-General’s Independent Review Report, prepared pursuant to the endorsed Guidelines, contained in Part 3.

The objective of the Australian National Audit Office (ANAO) was to examine and report on the planning and corporate governance for the new regional delivery model of the National Action Plan for Salinity and Water Quality (NAP) program, jointly administered by the Department of Agriculture, Fisheries and Forestry and the Department of the Environment and Heritage (the Agencies)

The audit objective was to assess how well agencies manage their websites. Particular attention was given to the audited agencies' website purposes, risk management and planning, policies, content management procedures, and performance monitoring and reporting. These elements provide the framework for the design, implementation and operation of websites.

The objective of the audit was to assess the effectiveness of the Department of Immigration and Citizenship's management of the Settlement Grants Program. The ANAO assessed DIAC's performance in terms of how effectively it planned for funding rounds, assessed and allocated grants, monitored and evaluated the program, and managed relationships with its stakeholders. In doing so, the ANAO focused on SGP projects that received funding in the 2007–08.

The audit reviewed the ATO's collection and management of activity statement information. The audit paid particular regard to:

• the environment into which activity statements were introduced;
• taxpayer concerns with activity statement administration;
• the mechanisms the ATO uses to capture and process activity statements;
• the change processes the ATO uses to change and test activity statement IT systems; and
• the management methodology used to report on, and assess the performance of, activity statement related systems and processes.

The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs (DVA) administration of the veterans’ children education schemes.

The objective of the audit was to examine the efficiency and effectiveness of the administration of the tip-off system, including Centrelink's management of privacy issues related to the tip-off management process.

The objective of this audit was to examine the effectiveness of Medicare Australia's administration of the PBS. In assessing the objective, the audit considered three key areas:

• Medicare Australia's relationship with the PBS policy agency (DoHA) and service delivery policy agency (Department of Human Services (DHS));
• the management arrangements and processes underpinning Medicare Australia's delivery of the PBS (including the means by which Medicare Australia gains assurance over the integrity of the PBS); and
• how Medicare Australia undertakes its three main responsibilities relating to the delivery of the PBS, namely: approving pharmacies; approving authority prescriptions; and processing PBS claims.

The audit reviewed APRA's regulation of approved Trustees and superannuation funds registered under the Superannuation Industry (Supervision) Act 1993. The audit evaluated APRA's superannuation supervisory activities: and assessed the effectiveness of its supervision of superannuation entities. Particular attention was paid to the supervisory framework and the risk-based supervisory methodologies of APRA's frontline supervisory divisions.

The objectives of this audit were to:

• examine the effectiveness of ASIC's processes for receiving reports of suspected breaches of the Corporations Act; and
• assess the efficiency with which statutory reports are referred and investigated by ASIC.

The audit commenced in February 2006. ANAO undertook an assessment of ASIC's processes for receiving and referring for investigation statutory reports. ANAO also undertook a detailed examination of a random sample of 416 statutory reports received by ASIC in the period 2002–03 to 2004–05.

The audit scope did not extend to the role of the Commonwealth Director of Public Prosecutions in prosecuting offences referred to it by ASIC.

The objective of the audit was to assess the ATO's administration of the Surcharge. Specifically, the audit sought to: report on the environment into which the Surcharge was introduced, including the legislative intent behind the Surcharge, and the current Surcharge environment; examine and report on aspects of Surcharge governance; assess the systems, processes and controls the ATO uses to: match Member Contributions Statements (MCS) data with income tax return data using Tax File Numbers (TFNs); process Surcharge information; and issue Surcharge liability assessments. assess the mechanisms the ATO uses to assess, classify, manage and rectify existing Surcharge exceptions, and prevent future exceptions from occurring; and examine the mechanisms and strategies the ATO uses to provide assurance that members and holders of contributions are complying with their Surcharge obligations.

This audit focused on the implementation of the Revised Government Foreign Exchange Risk Management Policy. Overall, the audit found the implementation of the Revised Policy with all CAC Act entities was not complete and important elements of the Revised Policy have not been adequately implemented. ANAO made five recommendations aimed at improving the compliance of GGS entities with the revised Policy, central agency consideration of entities' requests for exemption and enhancing the reporting made to Government. Finance and other entities agreed with all the recommendations.

The Age Pension is Australia's largest social security programme delivering approximately $22 billion to 1.9 million Australians in 2005-06. The Age Pension programme is administered by Centrelink on behalf of its client agency the Department of Families, Community Services and Indigenous Affairs.

The objective of the audit was to examine the effectiveness of Centrelink's administration of complex assessments of customer entitlements for the Age Pension programme, particularly through the use of Complex Assessment Officers.

The objective of the audit was to assess the administrative effectiveness of DEST's support for the Australian education and training export industry, including its regulatory and associated roles, and how it monitors and reports on its performance in undertaking these roles.

The primary objective of the audit was to assess whether the Department of Communications, Information Technology and the Arts (DCITA) and the Department of Transport and Regional Services (DOTARS) were administering a number of grant programs that are designed to enhance telecommunications infrastructure and services in regional, rural and remote areas of Australia according to better practice. The audit was also aimed at determining whether DCITA had implemented the recommendations of an earlier audit of Networking the Nation.

The audit objective was to assess the effectiveness of the Department of Health’s management of the National Medical Stockpile.

The objective of the audit was to assess the effectiveness of the Tax Office's administration of the PRRT. The Australian National Audit Office (ANAO) identified four key areas for review: general administration; compliance; promoting certainty in administering the PRRT; and governance arrangements.

The objective of the audit was to assess the effectiveness of the ATO’s administration of external debt collection arrangements.

In April 2002, the ANAO tabled Audit Report No.40 2001-02 Corporate Governance in the Australian Broadcasting Corporation ( the 2002 audit). In August 2003, the ABC submitted a report to the Joint Committee of Public Accounts and Audit (JCPAA) on its progress in implementing the recommendations from the 2002 audit and the JCPAA report. This follow-up audit examined the ABC's implementation of recommendations from both reports, using the ABC's progress report as its base.

The objective of this audit was to determine whether selected Australian Government organisations had effective processes for managing the annual leave entitlements of their staff, and whether systems and controls over the processing of annual leave were working as intended. In addressing this objective, the audit also assessed progress being made by the audited organisations in implementing the recommendations in ANAO Audit Report No.16 2005-06.

The objective of the audit was to assess the adequacy of Defence’s processes, including compliance with the Financial Management and Accountability Act 1997 (FMA Act), the Financial Management and Accountability Regulations 1997 (FMA Regulations), and relevant Commonwealth and Defence procurement requirements, to select the capability solution recommended to the Government to satisfy the requirements of AIR 8000 Phase 2.

The objective of this audit was to assess whether the Scheme is being administered effectively by the department. The ANAO focussed on Program Year 1 of the Scheme, 2005–06, and examined DIISR's arrangements for:

• assessing the eligibility of entities to receive grants;
• assessing entities' claims for eligible expenditure;
• adhering to the funding limits for the Scheme when calculating and paying claims, and managing any debts that arise;
• and evaluating and reporting on whether the statutory objective of the Scheme is being met.

The audit did not examine the other components of the 2005–2015 industry assistance package; nor did it examine any of the programs delivered under the previous assistance package (2000–2005).

The audit objective was to assess the effectiveness of the Department of Education, Employment and Workplace Relation's administration of the Digital Education Revolution program, focusing on the major component of the program, the National Secondary Schools Computer Fund.

The objective of the audit was to form an opinion on ATSIS' management of the Law and Justice Program, having particular regard to the relative needs of Aboriginal and Torres Strait Islander peoples. The audit focused primarily on how effectively ATSIS manages and delivers the provision of legal services to Aboriginal and Torres Strait Islander people. The audit was desgined to compelement but not to reproduce previous audit and other evaluation activity relevant to the Program.

The audit objective was to determine whether Australian Government agencies were implementing appropriate policies and processes to identify and manage conflicts of interest.

The audit objective was to assess the effectiveness of physical security arrangements in selected Australian Government agencies, including whether applicable Australian Government requirements are being met.

The objective of the audit was to assess whether the property management function, including the management of leases, was being performed efficiently and was providing an effective level of support for the delivery of the organisation's services (outputs). The audit evaluated property management policies and practices across the following dimensions:

• planning and control;
• business processes and practices; and
• information and performance management.

Within each of these areas, a series of desirable proceses and controls (described as the evaluation criteria) were developed to assist in the assessment of each organisation's performance.

The objective of the audit was to assess the effectiveness of Regional Australia’s management of the design and implementation of the first application round of the RDAF program.

The establishment of a new infrastructure program to fund projects identified by Regional Development Australia committees in regional areas was one of the initiatives established to deliver on the Government's September 2010 agreement with the Independent Members for Lyne and New England. The program was to fund projects that support the infrastructure needs and economic and community growth of Australia’s regions.

This is the first of two audit reports concerning the Tax Office's administration of SMSFs pursuant to the provisions of the Superannuation Industry (Supervision) Act 1993.
This audit report examines the efficiency and effectiveness of the Tax Office's approach to regulating and registering self managed superannuation funds. Specifically the ANAO examined the:

• Environment in which SMSFs operate, including the Tax Office's regulatory roles and responsibilities;
• Tax Office's governance of its SMSF regulatory role; and
• Systems, processes and controls the Tax Office uses to register SMSFs, and enforce the lodgement of fund income tax and regulatory returns.

The objective of the audit was to assess whether the Strategic Projects component of the Regional and Local Community Infrastructure Program has been effectively designed and administered.

The objective of the audit was to form an opinion about DVA's management of the current and future demand for VHC services. To form an opinion, the Australian National Audit Office (ANAO) examined whether DVA:effectively planned the distribution of VHC resources; distributed VHC resources according to its planning; and monitored and evaluated how effectively it managed the demand for VHC services. To form an opinion against the audit objective, the ANAO interviewed DVA personnel, examined DVA documents, interviewed personnel at a selection of Agencies, Service Providers and stakeholders, and reviewed relevant literature.

The objective of the audit was to examine the effectiveness of the Department of Health and Ageing's administration of the Round the Clock Medicare: Investing in After Hours General Practice Services program.

The objectives of the audit were to:

• determine the extent to which government entities complied with the requirement to publish and maintain documents online that were presented to the Parliament;
• evaluate selected government entities' policies and practices regarding online publishing; and
• assess AGIMO's policy and guidance in support of online publishing.

To address this objective the audit was conducted in three parts. Firstly, we reviewed a sample of papers tabled between 2000 and 2008 in order to assess their availability online. Next, we examined the online publishing practices of five government entities. These were the: Australian Federal Police (AFP); Department of the House of Representatives (DHR); Department of Infrastructure, Transport, Regional Development and Local Government (Infrastructure); Department of the Treasury (Treasury); and National Archives of Australia (NAA). Finally, we reviewed AGIMO's role in supporting government entities in their online publishing practices.

This audit is the thirteenth in a series of audits that have fulfilled the Senate’s request for the Auditor-General to provide an annual report on agencies’ compliance with the Order, since it was introduced in 2001. The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts.

The objective of this audit was to assess the effectiveness of DEEWR's administration of Job Network outcome payments.

The audit reviewed the efficiency and effectiveness of the Department of Health and Ageing's (Health's) planning and conduct of the review undertaken to determine the recommendation to the Government on whether or not to exercise the extension option available to the Commonwealth under the Plasma Fractionation Agreement with CSL Limited. The audit was undertaken in response to a recommendation of the Joint Committee of Public Accounts and Audit.

The objective of the audit was to provide assurance to Parliament concerning the adequacy of Defence preparedness management systems and to identify possible areas for improvement. The audit focused on the systems and processes that Defence uses to manage preparedness. We did not review the preparedness levels of specific capabilities, nor did we cover capital acquisition processes. The audit included coverage of: - preparedness systems architecture; - control and direction of preparedness; - coordination among contributors to preparedness; and - performance management and preparedness.

The audit objective was to assess the Department of Defence’s progress in delivering Multi-Role Helicopters (MRH90 aircraft) to the ADF through AIR 9000 Phases 2, 4 and 6, within approved cost, schedule and performance parameters.

The audit objective was to assess the effectiveness of monitoring arrangements (by the Accreditation Agency) and compliance activities (by DoHA) put in place to achieve residential aged care homes’ compliance with the Accreditation Standards and their other, related, responsibilities under the Act and its associated instruments.

The ANAO’s assessment considered whether:

— a sector-wide compliance strategy was in place and aligned with effective monitoring and compliance activities at the operational level;
— there was a clear articulation of the separat but complementary roles and responsibilities of DoHA and the Accreditation Agency; and
— performance information gathered by both agencies to support public reporting and business improvements was useful and enabled comparison of performance over time.

The objective of the audit was to assess the effectiveness of the Department of Climate Change and Energy Efficiency’s implementation and administration of the National Greenhouse and Energy Reporting Scheme.

The focus of this audit is the IEP stream of the Jobs Fund. Separate performance audits are underway that are examining the establishment, implementation and administration of the separate components of the Local Jobs stream of the Jobs Fund.

The objectives of the audit were to assess the Commonwealth's management of contractual rights and obligations under the Sale Agreements. In particular the audit sought to: assess the Commonwealth's management of contractual warranties and indemnities; assess DoTARS' management of each purchaser's compliance with contractual commitments to capital expenditure; and examine the effectiveness of the development and management of contractual arrangements for concessional rail passenger travel provided by the Commonwealth.

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.

The audit objectives were to examine if:

• DCITA had effectively planned and administered the HiBIS and BC Stage 1 programs; and
• the programs had achieved their objectives.

The audit focused on DCITA's activities to support the planning, implementation, monitoring and reporting of HiBIS and BC Stage 1 programs.

The objective of this audit was to assess key aspects of the establishment and administration of HIP by DEWHA as well as the transition of the program to DCCEE. All phases of the program were examined with particular emphasis for Phase 2 being given to:

• program design and implementation;
• registration and training of installers;
• payment of rebates; and
• the compliance strategy underpinning the program.

The objective of the audit was to assess the effectiveness of the Tax Office's administration of the wine tax.

Four key areas were examined in the audit: governance arrangements; interpretative assistance and advice; compliance approaches for Australian entities; and administering the rebate for New Zealand wine producers.

The ANAO conducted fieldwork in the Tax Office's Adelaide office between May and September 2010 and also held discussions with representatives from Customs, the Department of the Treasury (Treasury) and New Zealand Inland Revenue. The ANAO also consulted with representatives of wine producers, wholesalers, retailers, tax agents and key industry associations, seeking their views on elements of the Tax Office's administration of the wine tax.

The objective of the follow-up audit was to assess the extent to which Airservices Australia, and where relevant, the Department of Infrastructure, Transport, Regional Development and Local Government (DITRDLG), have implemented the four ANAO recommendations contained in the previous audit report.

The objective of the audit was to assess the effectiveness of the delivery of the first and second funding rounds of the Filling the Research Gap program by the Department of Agriculture.

The objective of the audit was to assess whether the WHM programme is administered effectively and in accordance with relevant laws and policies. In particular, the ANAO focused on four key areas: the implementation of eWHM visa; authority for the WHM programme; decision-making for WHM visas; and programme performance information. A feature of the audit was the computer-aided scrutiny of over 300 000 visa application records to test DIMA's decision-making processes.

The objective of the audit was to assess the implementation and effectiveness of the enhanced grants administration requirements relating to the development and approval of new grant guidelines and revision of existing grant guidelines.

On 3 February 2010, Senator Christine Milne wrote to the Auditor General raising concerns about DEWHA's administration of the Green Loans program and requesting a performance audit of the program. Issues raised included: uncapped assessor numbers; problems with the delivery of the program; the quality of assessor training and assessments provided to households; the lack of an audit facility within the program; and equitable access to work under the program.

In light of Senator Milne's request and other concerns in relation to the administration of the program, the Auditor-General agreed on 25 February 2010 to conduct a performance audit of the program. The objective of the audit was to examine key aspects of the establishment and administration of the Green Loans program by DEWHA and the program's transition to DCCEE. Particular emphasis was given to the program's three main elements:

• training, registration and contracting of assessors;
• scheduling, conduct, and reporting of home sustainability assessments, and the associated payments to assessors; and
• provision of green loans to householders, and the associated payments to participating financial institutions.

The audit also examined the extent to which steps had been taken by DEWHA and DCCEE to assess whether the Green Loans program was achieving its objectives.

The objective of this audit was to assess whether DEWR's oversight of the Job Network ensures that job seekers are provided with high quality services. In particular, the ANAO examined whether DEWR had: an appropriate strategic approach to, and focus on, service quality across the Job Network; appropriate specification of the services to be provided to eligible job seekers, and of the quality of service provision; provided job seekers with a high quality of service at key Job Network service points; and appropriately monitored and reported the quality of service delivery, and appropriately managed service performance. As well, the ANAO examined whether the Job Network has appropriate mechanisms for identifying, assessing and implementing improvements to service delivery.

The objectives of this performance audit were to provide assurance that there were effective measures in place to safeguard the national collections and that institutions had processes in place to provide access to them. The ANAO also examined the extent to which the national cultural institutions have implemented the eleven recommendations from the previous report, Safeguarding Our National Collections (Audit Report No.8 1998-99).

The objective of this audit is to assess whether AusAID's management of the expanding aid program supports delivery of effective aid. The audit focuses on progress of AusAID's internal reforms to achieve this objective.

The objective of the audit was to assess the effectiveness of ARPANSA’s management of the regulation of Commonwealth nuclear, radiation facilities and sources, including ARPANSA’s compliance with its legislative requirements.

The objective of this audit was to assess the Department of Industry, Tourism and Resources' management of the Pharmaceuticals Partnerships Program. The audit focused on how the department:

• promoted the Program and assessed applications for funding;
• managed the funding agreements; and
• managed the Program's governance arrangements.

The objective of the audit was to assess the effectiveness of the Tax Office's compliance approach for high risk income tax refunds in the individuals and micro enterprises market segments. The audit examined three key areas:

• management and organisational arrangements relating to high risk income tax refund processes;

• processes and procedures for identifying high risk income tax refunds, and the processes and tools used to evaluate and verify taxpayers' entitlements to income tax refunds; and

• information technology systems, processes and controls supporting the processing of income tax returns and refunds.

The objective of the audit was to assess the effectiveness of the Project Wickenby taskforce in making Australia unattractive for international tax fraud and evasion by detecting, deterring and dealing with the abusive use of secrecy havens by Australian taxpayers.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) complaints and other feedback management systems in supporting service delivery.

The objective of this audit was to provide a strategic review on the progress of the Tax Office's implementation of the Change Program.
 
To achieve this, the ANAO examined:

• the planning for, and governance of, the Change Program, particularly in relation to the management of risk and the assurance framework established by the Tax Office, and its management of contractual arrangements for the project;
• implementation issues associated with Releases 1 and 2 of the Change Program, and more specifically in relation to Release 3, the first use of the new ICP system to process FBT returns; and
• the funding of the Change Program, including measurement and attribution of the costs of the project and consideration of any benefits realisation to date.

The objective of this audit was to evaluate whether selected Australian Government agencies were effectively managing security risks arising from the use of contractors. To address this objective, the audit evaluated relevant policies and practices in the audited agencies against a series of minimum requirements in the management of security issues in procurement and contracting activity. These minimum requirements were developed from the guidance and standards contained in the PSM and also from the ANAO's previous protective security audits.

The audit focused on two broad types of contracting arrangements: contracting of security functions; and contracting of any service or business function that requires, or which has the potential to require, contractors to access sensitive or security classified information.

The following Australian Government agencies were involved in this audit:

• Australian Customs Service (Customs);
• Commonwealth Superannuation Administration (ComSuper);
• Department of Finance and Administration (Finance); and
• Department of Foreign Affairs and Trade (DFAT).

In addition, the Attorney-General's Department, which is responsible for the maintenance of the PSM and for providing advice on contemporary protective security policies and practices, was consulted during the audit.

The previous audit made ten recommendations to improve Centrelink's review and appeals system. Centrelink agreed to all recommendations. The objective of this follow-up audit was to review Centrelink's progress in implementing the recommendations of Audit Report No.35, Centrelink's Review and Appeals System 2004-05.

The objective of the audit was to assess the effectiveness of DIAC’s management of the student visa program. Three key areas were examined in the audit: the processing of student visa applications; ensuring compliance with student visa conditions; and cooperation between DIAC and DEEWR.

The objective of the audit was to assess the ATO's administration of the LMR. Specifically, the audit sought to: examine and report on aspects of LMR governance; assess the systems, processes and controls used by the ATO to capture and process LMR data reported by providers; examine the mechanisms and strategies the ATO uses to gain assurance that providers are complying with LMR legislation; and assess the mechanisms and strategies the ATO uses to promote awareness of, and enable access to, the LMR.

The objective of the audit was to assess the effectiveness of the Department of Education, Employment and Workplace Relations' administration of the Community Support Program. The program aims to improve access to child care, especially in areas where the market would otherwise fail to provide services.

The objective of the audit was to examine the effectiveness of CSP’s feedback management system. CSP’s performance was assessed against the following criteria:

• CSP has appropriate channels to collect customer feedback;
• CSP effectively manages and resolves complaints; and
• CSP accurately reports on customer feedback, and analyses the information to improve aspects of child support administration.

The objective of the audit was to assess the effectiveness of AusAID’s management of tertiary training assistance.

The objective of the audit was to assess how well agencies had implemented the CPGs and relevant FMA legislation when undertaking Direct Source procurement.

The audit examined whether selected agencies had developed a sound procurement framework; appropriately classified procurement methods when meeting external reporting requirements; implemented the CPGs and relevant legislation when Direct Sourcing; and established effective procurement monitoring and review arrangements.

The ANAO selected four FMA Act agencies to provide a cross-section of the 104 agencies that reported procurement activity in AusTender in
2008–09. The agencies selected for audit were:

• the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA);
• the Department of Innovation, Industry, Science and Research (Innovation);
• the Department of Veterans' Affairs (DVA); and
• the Australian Crime Commission (ACC).

The ANAO examined a stratified random sample of 645 procurements valued at $10 000 and over, across the four agencies. More detailed testing was undertaken for the 285 Direct Source procurements in the sample.

The objective of the audit was to examine processes used by Defence and the DMO to procure explosive ordnance for the ADF, with an emphasis on Army requirements. The audit reviewed the extent to which the DMO effectively translated the explosive ordnance requirements of the ADF, and particularly of Army, into procurement and through life support arrangements.

The objective of the audit was to assess the effectiveness of DoHA's management of the planning and allocation of aged care places and capital grants, in accordance with the Aged Care Act 1997.

The objective of the audit was to evaluate the Tax Office's corporate management of data matching, including analytics.

The ANAO examined the Tax Office's strategic goals and governance arrangements for data matching and analytics, its compliance with privacy requirements and whether the Tax Office is achieving intended results, which include revenue collection, optimised compliance and provision of improved services to taxpayers.

Tax Office executives have been increasingly drawing on the interrelationships and conceptual commonalities of Tax Office data matching and analytics activity. Accordingly, the audit included these relationships and conceptual commonalities within the scope of the audit. The audit was guided, therefore, by a broader definition of ‘data matching': meaning ‘finding relationships and patterns in large volumes of data'. This includes the more traditional idea of data matching as ‘bringing together data from different sources and comparing it'.

The objective of this audit was to assess the effectiveness of the administration of specific climate change programs by the departments of the Environment, Water, Heritage and the Arts and Resources, Energy and Tourism. In undertaking this audit, particular emphasis was given to the implementation of good administrative practice and the extent to which the program objectives were being met. The audit followed four lines of inquiry:

• development of program objectives and assessment of program risks;
• assessment and approval of competitive grant applications;
• assessment and approval of rebate applications; and
• measurement and reporting of program outcomes.

The objective of the audit was to assess the effectiveness of the Department of Human Services' arrangements for engaging and managing External Collection Agencies to recover debts arising from Centrelink payments.

The audit objective was to assess the effectiveness of FaHCSIA and DHS’ administration of New Income Management in the Northern Territory.

The objective of the audit was to assess the development of Defence’s oversight and management of its portfolio of ICT investments and projects. In particular, the audit examined Defence’s:

• governance, strategic processes and decision-making structures that set out, prioritise and coordinate the integrated ICT reform portfolio and programs;
• ICT risk management and capacity to identify and plan to achieve the benefits of its SRP ICT stream reforms (including methodologies to measure the realisation of savings and non-savings benefits);
• level of portfolio and program management maturity; and
• the impact of improvement efforts on Defence’s ability to deliver the ICT services capacity required to support the SRP.

To assess the effectiveness of the Department of Broadband, Communications and the Digital Economy’s (DBCDE’s) administration of the Regional Backbone Blackspots Program (RBBP), involving the establishment and ongoing management of the program.

The objective of the audit was to assess the effectiveness of the administration of the Smart Grid, Smart City Program, including the establishment, implementation and ongoing management of the program.

The objective of this audit was to form an opinion on the Australian Research Council's (ARC's) management of research grants. To achieve this, ANAO centred the audit around the following aspects of ARC's grants administration: governance and structure, particularly the roles and responsibilities of those parties involved in administering ARC's grants (Chapter 2); the processes for assessing and selecting ARC grants (Chapter 3);post-award management of grants under the Funding Agreements (Agreements) between ARC and those universities that receive and administer the ARC grants to researchers (Chapter 4); and ARC's monitoring of its grant programs for management, performance improvement and reporting (Chapter 5). In its assessment, ANAO considered ARC's compliance with relevant sections of the Australian Research Council Act 2001 (ARC Act) and the Financial Management and Accountability Act 1997 (FMA Act). The assessment also took account of the ANAO's Better Practice Guides, particularly the Better Practice Guide—Administration of Grants. The audit focused mainly on ARC's administration of Discovery Projects, the largest scheme in ARC's National Competitive Grants Program (NCGP).

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 objective of the audit was to assess the effectiveness of AGD's arrangements for coordinating the development of the National Identity Security Strategy.

The ANAO's assessment was based on the following criteria:

• governance arrangements for the NISS;
• progress, to date, of the six NISS elements; and
• AGD's administrative arrangements for developing the NISS.

The objective of the audit was to assess DoHA's effectiveness:

• in undertaking PIP program planning, program monitoring and review; and
• with Medicare Australia, in ensuring PIP program delivery to general practices and their medical practitioners.

In undertaking the audit, the ANAO considered the 12 incentives that comprised the PIP up to August 2009. The three most recently introduced incentives at the time of audit fieldwork, namely, Domestic Violence, GP Aged Care Access and eHealth incentives, were examined in greater detail and formed case studies to support audit analysis. The ANAO also sought views on the program administration from industry, including from general practices directly through an online survey.

With regard to accreditation of general practice, the audit scope did not include an assessment of the Standards nor the work of the bodies that undertake accreditation of general practices. The ANAO's focus on general practice accreditation related to DoHA's management of program entry criteria.

The objective of this audit was to assess the extent to which the disaster recovery work plans for Queensland and Victoria were prepared, and appropriate monitoring reports provided, in accordance with the relevant National Partnership Agreement (NPA).

The objective of the audit was to assess the administrative effectiveness of the ATO's management of GST compliance in the large business market segment. In conducting the audit the ANAO examined three key areas: governance - ILEC's corporate planning and reporting arrangements relevant to the management of GST compliance in the large business market segment; assessing and identifying compliance risks- how ILEC collects information relating to the large business market segment and how it uses this information to support risk identification and assessment; and managing compliance- compliance planning and the products and processes used by ILEC to manage GST compliance in the large business market segment and evaluating compliance outcomes to support future compliance planning and the targeting of GST compliance risks. In undertaking the audit, the ANAO took account of the findings of previous reviews, in particular the LCCP Review.

The objective of the audit was to report on the effectiveness of Defence’s approach to the acceptance into service of Navy capability, and to identify where better practice may be used by CDG, DMO and Navy.

The audit objective was to examine if ACMA is, in respect of commercial broadcasting services, effectively discharging its regulatory responsibilities under the BSA. The audit examined ACMA's:

• monitoring of commercial broadcasters' compliance with the BSA;
• addressing non compliance with, and enforcement of, the BSA;
• collection of broadcast licence fees; and
• monitoring and reporting of its regulatory performance in respect of commercial broadcasting.

The audit objective was to assess the extent to which DEEWR and FaHCSIA have effectively managed the planning and consultation phases for the IBF program and the IBHP program. The audit scope included consideration of the issues likely to affect the ongoing operation and sustainability of the facilities.

The objective of the audit was to consider the status of workforce planning by APS agencies against the background of the ANAO's 2001 Better Practice Guide Planning for the Workforce of the Future, in light of there commendations made in the MAC Organisational Renewal 2001 and the Senate Finance and Public Administration References Committee report Recruitmentand Training in the Australian Public Service 2003. Workforce planning was defined as a continuous process of shaping the workforce to ensure it is capable of delivering organisational objectives now and in the future.

The audit focuses on DMO's equipment acquisition and support, at the system program management level. The objective of the audit was to assess the adequacy of Defence's capital equipment project definition, approval, acquisition and logistics support management. The SPOs subject to audit are:Aerospace Systems Division's Tactical Fighter Systems Program Office (TFSPO), which is responsible for acquisition and logistics support management of the Air Force's F/A-18 and Hawk 127 fleets and associated equipment. TFSPO is located at Williamtown, NSW; Land Systems Division's Track Manoeuvre Systems Program Office (TMSPO), which is responsible for the acquisition and logistics support management of Army's Leopard Tanks and M113 Armed Personnel Carrier fleets. TMSPO is located in Melbourne;Electronic and Weapon Systems Division's Over-the-Horizon Radar Systems Program Office (OTHRSPO), which is responsible for acquisition and logistics support management of the Jindalee Operational Radar Network (JORN) and Jindalee OTHR systems. OTHRSPO is located within the Defence Science and Technology Organisation (DSTO) precinct at Edinburgh, South Australia; and Maritime Systems Division's Fast Frigate Guided System Program Office (FFGSPO), which is responsible for the support and upgrade of the Navy's FFG fleet. FFGSPO is located at Garden Island, Sydney.In view of the significant role that DMO's SPOs play in managing major capital equipment acquisition projects, the audit includes a case study of the $1.448 billion Fast Frigate Guided (FFG) Upgrade Project. A high level of audit assurance is not able to be provided on the FFG Upgrade Project given deficiencies in the FFGSPO information management systems and deficiencies in the level of design and development disclosure provided to SPO personnel by the FFG Upgrade Prime Contractor. The ANAO was unable to access appropriate audit evidence on the financial expenditure associated with the FFG Upgrade Project, and the Project's approved Equipment Acquisition Strategy.

During the preparation of the ANAO's Planned Audit Work Program 2006–07, JSCEM suggested that the ANAO consider a possible performance audit into the efficiency and effectiveness of the AEC's management of elections. JSCEM's suggestion was considered in the planning and preparation for this performance audit, which focuses primarily on the AEC's administration of the CEA in the lead-up to and conduct of the 2007 general election.

The objective of the audit was to examine if AFMA is effectively undertaking its regulatory compliance responsibilities in respect of domestic fishing in Commonwealth fisheries. Particular emphasis was
given to:

• the licensing of fishers and related transaction processing;
• the management of fishing quota by concession holders and AFMA; AFMA's domestic compliance monitoring and
• enforcement activities; and the governance arrangement for domestic fishing compliance.

The audit follows on from Audit Report No. 45 2004-2005, Management of Selected Defence Systems Program Offices, May 2005. That report is being considered by the JCPAA, as part of its current inquiry into Defence Financial Management and Equipment Acquisition at the Department of Defence and DMO.