The objective of the audit was to determine whether Centrelink's planning, monitoring and costing arrangements provide a sound basis to underpin its delivery of quality, cost effective customer services.

The objective of the audit was to report on whether Defence applies Life-cycle Costing appropriately in support of decisions throughout the acquisition and management of its capital assets, and to make recommendations for any improvement. Criteria were established against each of the issues considered by the audit, namely LCC policy and coordination, use of LCC in investment decisions, use of LCC to support budgeting, data to support LCC and LCC training and education.

The overall objective of the audit was to determine whether Health's management and operation of selected IT systems:

• met industry better practice;
• met quality and service delivery parameters set by Health and, if applicable, by the Government; and
• operate effectively, efficiently and economically.

The audit applied selected processes from CobiT (Control Objectives for Information and Related Technology) to assist with the assessment of key aspects of Health's management and operation of IT. The audit builds on ANAO's earlier IT audits using CobiT.

The objective of the audit was to determine whether the controls and measures employed by FaCS and Centrelink to deliver Parenting Payment Single (PPS) payments were effective and efficient. To achieve this, the audit focused on four key areas. These were:

• the quality of performance measures used by FaCS and Centrelink;
• the effectiveness of FaCS' methodology for estimating the levels of risk of incorrect payment to PPS customers and the impact of these incorrect payments on the integrity of program outlays;
• the correctness of Centrelink's processing of reassessments; and
• the improvements to preventive controls such as training, guidance material, and the Quality On-Line system.

Given the importance of customer feedback to Centrelink's business, the ANAO considered it timely to conduct a series of performance audits relating to Centrelink's customer feedback systems, particularly in relation to its delivery of the services then provided on behalf of FaCS. The overarching objective of this series of ANAO performance audits of Centrelink's customer feedback systems was to assess whether Centrelink has effective processes and systems for gathering, measuring, reporting and responding effectively to customer feedback, including in relation to customer satisfaction with Centrelink services and processes.

To examine the effectiveness of the Department of Health and Ageing’s administration of the Access to Allied Psychological Services Program.

The audit was conducted as a joint financial statement and performance audit of DVA's Information Technology (IT) systems. The objective of the financial statement component of the audit was to express an opinion on whether DVA could rely on its IT systems to support production of a reliable set of financial information for the financial statements. The objective of the performance audit component was to determine whether DVA's IT systems outputs adequately met quality and service delivery targets.

The audit assessed the effectiveness of the governance framework for the management of the transition from the existing red meat industry structures to new structures which increased industry's role in self determination and self regulation and minimised the involvement of Government. Matters considered included the effectiveness of:

• planning for the implementation of the new arrangements;
• management of the risks associated with the implementation of the new arrangements;
• management structures used in the transition arrangements; and
• accountability arrangements for ongoing Commonwealth involvement.

The audit objective was to assess DoHA's administration of prudential arrangements for the protection of residential aged care accommodation bonds.

The audit examined the administrative processes that the department has in place to support the administration of RAP. The objective of the audit was to determine whether funding was being allocated in accordance with the RAP policy guidelines and whether the department was managing RAP contracts to ensure that desired outcomes are achieved

The objective of the audit was to assess the effectiveness of AGD's administration of grants provided under the Respondents Scheme. The audit considered the context within which the Respondents Scheme operates and focused on assessing the administration of the scheme including its financial management within AGD.

The objective of this audit was to assess whether DFAT had effective processes for issuing passports in Australia. In particular, the audit focussed on whether DFAT had effective strategies for managing passport services; provided quality client service; and had effective and secure processes for passport issue to entitled persons.

The objective of the audit was to assess the Australian Federal Police’s management of the delivery of policing services to the Australian Capital Territory.

The audit reviewed collection management practices and management information systems of the National Library of Australia, National Gallery of Australia, National Museum of Australia and the Australian War Memorial. The objective of the audit was to assess the efficiency and effectiveness of the management processes employed in safeguarding national collections.

The report summarises the audit and other related activities of the ANAO in the period July to December 2001. Key issues arising from performance audits tabled in this period are summarised.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the MinterEllison Seminar Series

The objectives of the audit were to provide assurance to Parliament concerning the adequacy of Commonwealth security planning and preparations for the Games and to identify areas for improvement early enough for any corrective action to be taken.

The audit followed-up the ANAO's original audit report into the aviation safety regulatory activities of the Civil Aviation Safety Authority (CASA) (Audit Report No.19 1999-2000 Aviation Safety Compliance). The objective of the follow-up audit were to determine, in respect of issues addressed by the original audit recommendations, whether CASA has made satisfactory progress to improve its aviation safety surveillance and compliance activities; and whether the introduction of new strategies for further improvement is being appropriately managed.

The objective of the follow-up audit was to review the effectiveness of the DETYA International Services (DIS) cost recovery operational model. The initial audit of DIS was undertaken in 1997-98 (Audit Report No.35).

The objectives of the audit were to:

• review the implementation arrangements in relation to the transfer of the delivery of AUSTUDY to Centrelink and its subsequent inclusion as part of the Youth Allowance; and
• to form an opinion on the efficiency and effectiveness of the front-end processing aspects of AUSTUDY applications.

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.

In a military context, individual readiness refers to the ability of an individual member to be deployed, within a specified notice period, on operations, potentially in a combat environment, to perform the specific skills in which he or she has been trained. Individual readiness is the foundation on which military preparedness is built. Maintenance of a specified level of individual readiness in peacetime (along with other factors such as equipment readiness and collective training) influences the speed with which personnel can deploy on operations. The objective of this audit is to ensure that members can be deployed on operations, potentially in a combat environment, to perform their specific skills within a notice period of 30 days.

The audit reviewed the productivity and client service of IP Australia, a division of the Department of Industry, Science and Resources, which provides intellectual property rights in respect of patents, trade marks and designs. The objective of the audit was to examine the effectiveness of IP Australia's management of productivity and client service.

The Audit reviewed the Commercial Support Program (CSP) within the Department of Defence. The CSP was introduced in 1991 following a review of the report, The Defence Force and the Community. Its objective is to achieve best value for money in the acquisition of support services for the Department of Defence and to give the private sector an opportunity to participate in the provision of those support services. The objective of this audit was to assess whether CSP was meeting its objectives and to identify any areas where it may be possible to improve the timeliness, and therefore cost-effectiveness, with which CSP is implemented and the quality of the process itself to produce better outcomes.

This benchmarking study was a follow on from ANAO Report No. 14 of 2000-01, Benchmarking the Internal Audit Function, which was published in October 2000. The objective of the study was to obtain and report qualitative and quantitative data on aspects of the internal audit function and compare the public sector internal audit results with equivalent international data to identify better practices and highlight areas for improvement.

This benchmarking study across 14 agencies examined how line managers plan for and manage their staff and how the human resource (HR) function supports them to do that. People management was categorised into nine, practice areas, to enable comparisons between the participating agencies. The study also assessed each people management practice area against four criteria: quality, HR integration, effectiveness & efficiency and business contribution.

The objective of the audit was to assess the Personnel Management Key Solution Project's planning and approval processes and its contract and project management. The audit addresses the scope of the delivered system, the expectations of end-users, and the system's ability to meet their capability requirements.

The Age Pension is a social security income support payment available to Australian residents and eligible Australians residing overseas who have reached Age Pension age and whose income and assets are under certain limits. In 1999-2000, approximately $14 billion was paid to approximately 1.7 million Age Pension recipients. Payment of Age Pension is made under the Social Security Law and in accordance with the Guide to the Social Security Law prepared by the Department of Family and Community Services (FaCS). FaCS has contracted Centrelink under a Business Partnership Agreement (BPA) to administer the payment of Age Pension to eligible customers. The objective of the audit was to assess the extent to which new claims for Age Pension had been assessed in compliance with the legislation and other relevant guidelines developed by Centrelink, and whether Centrelink employed appropriate mechanisms to help ensure such compliance. In particular, the ANAO sought evidence with respect to: payment at the right rate, from the right date, to the right person with the right product, for new claims assessed during the audit sample period (that is, in accordance with the working definition of accuracy within Centrelink); the accuracy of Centrelink?s own reporting on compliance, as reported to FaCS under the BPA; and the application of appropriate mechanisms to help ensure such compliance.

The audit assessed the operations of the four Northern Territory Land Councils which provide a range of services to Aboriginal people under the Aboriginal Land Rights (Northern Territory) Act 1976. The audit also assessed the Aboriginal and Torres Strait Islander Commision's (ATSIC) administration of the Aboriginals Benefit Account, which provides funding to the Land Councils under the same Act. The objectives of the audit were to assess:

• whether the governance arrangements used by ATSIC and the Land Councils are appropriate;
• whether ATSIC meets its legislative requirements concerning the Aboriginals Benefit Account in an effective and efficient way; and
• whether the Land Councils are effective and efficient in managing their recourses to meet the objectives of the Aboriginal Land Rights (Northern Territory) Act 1976.

The objective of the audit was to assess the performance of the Child Support Agency in the administration of key aspects of the Child Support Scheme. The ANAO previously audited the CSA in 1993-94 and identified scope for improvement in the management and administration of the Child Support Scheme. Particular areas of audit concern included client service, staff training and debt management. The current audit has reviewed the CSA's progress in improving Agency performance since that time. The audit focused initially on the areas identified in the previous audit, but also sought to identify further opportunities for improvement where appropriate.

Grant Hehir, Auditor-General for Australia, delivered a presentation titled A reflection of how far performance auditing has come from its roots in the 1970s to where we are today and where we are heading, at the IMPACT Conference in Brisbane on 15 March 2016.

IMPACT brings together Auditors-General, leaders, practitioners, industry experts and academics from across the globe to discuss the future of performance auditing in the public sector, share experiences and question current practices.

An ANAO audit of AQIS' cost-recovery systems was conducted in 2000-01 (Audit Report No 10, 2000-01), following a request from the Joint Committee of Public Accounts and Audit (JCPAA). That audit aimed to assess the efficiency and effectiveness of the management of AQIS' cost-recovery systems, and provide assurance to Parliament that cost-recoverable programs were identifying and recovering the full costs of services provided, without cross-subsidisation. The ANAO made six recommendations for improving the efficiency and effectiveness of AQIS cost-recovery systems. The JCPAA, at a subsequent hearing, made a further three recommendations. The objective of the follow-up audit was to assess AQIS' implementation of the ANAO and the JCPAA recommendations. The audit also aimed to determine whether implementation of these recommendations, or alternative actions taken to address the issues leading to the recommendations, had improved AQIS' management of its cost-recovery processes.

The objective of this audit was to assess whether the strengthened two–pass approval process for major capital equipment projects is being implemented effectively.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Association of Risk and Insurance Managers of Australasia - South Australia Chapter

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the National Public Sector Accountants Conference; Sydney

In January 2000, the ANAO published a Better Practice Guide (BPG) Business Continuity Management, Keeping the wheels in motion (the Guide). The Guide established that the objective of Business Continuity Management (BCM) is to ensure the uninterrupted availability of all key business resources required to support essential (or critical) business activities. This is achieved by organisations building resilience (controls and redundancy) into business operations to prevent, or minimise, the likelihood of business continuity risks occuring and, also, developing plans that minimise the impact should they occur. The primary objective of this audit was to examine BCM arrangements across four Commonwealth organisations, to assess whether their existing BCM frameworks ( or frameworks under development) exhibit the principles espoused in the Guide. At the Commonwealth - wide level, the ANAO considered the continuing relevance of the principles presented in the Guide.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Australia National Public Sector Convention, Perth

Mr Ian McPhee - Auditor-General for Australia, presented to the Australian Institute of Company Directors, in conjunction with the Institute of Internal Auditors Australia

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.

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.

The Defence Estate comprises the land, buildings and other facilities that Defence uses across Australia. These facilities are vital to achieving the Defence mission - to prevent or defeat the use of armed force against Australia and its interests. The Estate has a gross replacement value of $14.8 billion. Defence Estate Organisation's (DEO's) Facilities Operations (FACOPS) Program delivers general maintenance and minor new works to Defence facilities on a regional basis across the country. DEO's Estate Operations and Planning Branch and its nine Regional Estate Centres are responsible for the FACOPS Program. Resources available for the Program have been reduced in recent years. The total DEO budget for 2000-01, which includes funds for capital works, facilities operations and property management, is $2.6 billion. Of this total, the FACOPS Program has a cash allocation of $213 million and an additional $15.6 million for employee expenses associated with the Program's 283 staff. The objective of the audit was to assess the efficiency and effectiveness of selected Defence facilities operations, including tendering and contracting, with a view to adding value with practical recommendations for enhancing operations.

The ANAO Audit Report No. 51 of 2001/02, Research Project Management, Commonwealth Scientific and Industrial Research Organisation, assessed the effectiveness of CSIRO in administering research projects to deliver required results. The audit made nine recommendations designed to improve project management in CSIRO. The purpose of this follow-up audit was to assess the extent to which CSIRO has implemented the recommendations of the previous audit and of the JCPAA.

The audit objective was to form an opinion on the effectiveness of DEST's planning, assessment, and Funding Agreements management for the Australian Technical Colleges programme. At the time of the audit fieldwork (prior to the 2007–08 Budget) the Government had announced the establishment of 21 of the then target of 25 colleges. After fieldwork was completed the Government announced its intention to fund an additional three colleges in three new regions.

The criteria for this audit were designed to test whether DEST's management of the programme complied with its plans, procedures and guidelines, with the Act, and better practices for grants administration. For these purposes, the ANAO focused on DEST's:

• planning for the implementation of the programme;
• assessment of proposals to establish and operate the colleges; and
• management of the Funding Agreements.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Government in Excellence Summit 2000 - Reinventing Government - A Manifesto for Achieving Excellence and Managing for Results; Singapore

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 audit was conducted at the: Australian Federal Police (AFP) and the Australian Protective Service (PS); Australian Sports Commission (ASC); Department of Communications, Information Technology and the Arts (DoCITA); Department of Family and Community Services (FaCS); and Civil Aviation Safety Authority (CASA). The objectives of the audit were to: determine whether entities had established appropriate arrangements in relation to the management of annual leave For the purposes of this audit the ANAO has used the term ‘annual leave'. However entities refer to this entitlement using other terminology such as recreation leave, planned leave or personal leave. and had effective internal controls over leave processing; assess whether leave had been managed in accordance with the requirements of the respective entity's certified agreement; and identify sound and better practices in the management and processing of leave.

The objective of the audit was to assess the economy, efficiency and administrative effectiveness, including accountability, of the management of boat people by the Department and the providers of major related services to DIMA such as: the Coastwatch Service within the Australian Customs Service and the Australian Protective Service within the Attorney-General's portfolio. The audit examined key issues in the management of boat people largely from a risk management perspective. The audit conclusions are presented in terms of: the economy, efficiency and administrative effectiveness, including the accountability, of operations; and the administrative functions which support the management of boat people, such as detection, reception of boats and costs.

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 audit reviewed the High Wealth Individuals Taskforce, a comprehensive compliance program with the Australian Taxation Office. The objective of the audit was to examine and report on the management and operations of the taskforce. In doing so, the audit reviewed the Australian Taxation Office's own evaluation of the taskforce and assessed whether, and to what extent, the taskforce delivered the outcomes specified by the Government.

The sale of leases for the 14 Phase 2 Federal airports was completed by 30 June 1998, in accordance with the Government's timetable. This represented a significant achievement given that it constituted the largest completed airport trade sales program in the world to that date and achieved the Government's sales objectives.

The purpose of the audit was to examine the efficiency, effectiveness and accountability of the Therapeutic Goods Administration's performance in evaluating and approving prescription drugs for public use. In particular the audit focused on analysing elements of the regulatory process associated with the evaluation of prescription drugs. In this context the audit reviewed the administrative operations performed within the Department's Drug Safety and Evaluation Branch, the Australian Drug Evaluation Committee and the Business and Services Branch of the TGA, rather than any processes preceding or succeeding those activities.

The objective of the follow-up audit was to report on the action taken by the Australian Customs Service to address the recommendations of the 1996 Audit Report. The audit also reviewed key areas of the Passenger Movement Charge administration identified in the 1996 audit, including the appropriateness of formal arrangements between the ACS and Regular Public Transport airlines and assessed the proposed arrangements being developed by the ACS. The arrangements with RPT airlines were a particular focus in the follow-up report (as they were in the 1996 Audit Report), because of the significance of that category of carrier in revenue terms

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.

In May 1997, the $1 billion Federation Fund was announced as part of the 1997-98 Budget to mark the Centenary of Federation. One component, the Federation Fund Major Projects ($906.8m), was to provide financial assistance to a number of major projects of national significance; by generating jobs in the construction industry and by making a significant and ongoing contribution to Australia and the Australian economy. Projects were expected to be geographically spread around Australia and well advanced, but not necessarily complete, by 2001. Commonwealth monies were intended to fully fund projects; augment existing funding; or match funding from other sources. The objective of the audit was to determine the extent to which the administration of the Federation Fund programme met identified better practice in relation to policy development and programme planning; the process of calling for, assessing, approving and announcing proposals; and ongoing programme and project management.

The objectives of the audit were to: assess compliance with the Stevedoring Levy (Collection) Act 1998 and Stevedoring Levy (Imposition) Act 1998 and other relevant legislation; assess the effectiveness of the administrative and financial controls regarding the collection of the Stevedoring Levy by DoTRS and the provision of redundancy payments to eligible employees of stevedoring companies and the management of the funding of those payments by way of borrowings by MIFCo; and review the administrative efficiency of the redundancy payment and Stevedoring Levy collection aspects of the waterfront redundancy scheme.

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 audit was to form an opinion and report on the efficiency, economy and administrative effectiveness of the management of the investigation and recovery of the proceeds of crime. The audit examined a sample of cases of serious crime investigated by the NCA and the AFP and prosecuted by the DPP.

The audit reviewed the Commonwealth management and regulation of plasma fractionation. The audit objectives were to:

• assess the administrative and financial effectiveness of the Department of Health and Aged Care's contract management of the PFA;
• assess whether the TGA's implementation of post sale regulatory arrangements adequately protects the community's interests; and
• assess the extent to which agencies have implemented the recommendations made in Audit Report No.14 1995-96 concerning funding of plasma products and regulation of plasma products manufactured under the PFA.

The objective of the audit was to assess the effectiveness of the Tax Office’s administration of the LCT, including aspects of the tax administered by Customs on behalf of the Tax Office.

The audit objective was to assess the adequacy of the Commonwealth's administration of three key components of the Agriculture - Advancing Australia package: the FarmBis II program, the Farm Help program and the Farm Management Deposits scheme. Broadly, the audit examined the areas of strategic management, managing compliance, program promotion, performance monitoring and evaluation, and performance results.

The objective of this performance audit was to assess the effectiveness and consistency of risk management processes undertaken by the Australian Taxation Office in administering individual taxpayer refunds.

This report relates to the fourth audit of Financial Management and Accountability Act 1997 (FMA Act) agencies' compliance with the Order of the Senate for Departmental and Agency Contracts, (the Senate Order) to list, on the Internet, contract details for the reporting period 4 February 2002 to 3 February 2003. The audit was conducted in accordance with the Senate Order request for the Auditor-General to undertake twice-yearly examinations of agency contracts listed on the Internet, and to report whether there had been any inappropriate use of confidentiality provisions. The objectives of the audit were to assess agency performance in relation to compiling the Internet listings required by the Senate Order and the appropriateness of the use of confidentiality provisions in Commonwealth contracts.

The objectives of the audit were to: assess the extent to which the Government's sale objectives were achieved; assess the effectiveness of the management of the public share offer; and identify principles of sound administrative practice to facilitate improved administrative arrangements for future Commonwealth public share offers.

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 sought to assess the efficiency and effectiveness of the ADF's management of fuel and lubricants and to identify possible areas for improvement. The audit focused on major aspects of the fuel supply chain, in particular the strategic management of fuel (eg. the coordination of fuel requirements and stockholding policy). The audit also reviewed fuel procurement practices, storage and handling issues. The audit coverage addressed the fuel supply aspects of these matters rather than transport, distribution and equipment issues. Although directed principally towards operational fuels, the audit took into consideration issues associated with ADF's requirement for oils and lubricants.

The objective of this audit was to assess the extent to which PV applications in Australia are processed in accordance with relevant laws and policies, and whether DIMIA employs appropoiate mechanisms to ensure compliance with those laws and policies.

The objective of this audit was to assess the effectiveness of the Department of Immigration and Citizenship's (DIAC) administration of the character requirements of the Migration Act.

The examined the $1 billion Federation Fund program, which was established by the Government to mark the Centenary of Federation. The objectives of the examination were to assess the:

• extent to which the administration of the FCHP program complied with better practice in the assessment of applications, especially in relation to the transparency and rigour of the decision-making process;
• equity of the geographic spread of grants to States and electorates; and
• process for the announcement of the results of grant applications.

The objective of the audit was to assess the effectiveness of Health's management of the MPSP and the RHSP. To achieve the audit's objective, the ANAO examined whether Health; had an effective approach to planning the programs; had an effective approach to delivering the programs; effectively used performance information to manage the programs; and effectively managed its relationship with all stakeholders of the programs.

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.

Australian Industry Involvement Program. Department of Defence The audit examined the management by Defence of its Australian Industry Involvement (AII) Program. AII is the major program through which Defence gives effect to government policy on Australian industry. The objective of the audit was to assess the extent to which the AII Program has achieved its two policy objectives, which are to :

• develop and sustain strategically important capabilities in Australian industry to support Australian Defence Force operations and Defence capability development; and
• maximise Australian industry involvement in Defence's procurement of goods and services, consistent with the government procurement policy objective of achieving best value for money to the Commonwealth.

The objective of the audit was to assess whether the Council Allocation component of the RLCIP has been effectively designed, implemented and administered. The audit examined each of the three funding rounds, albeit with a focus on the first round (as it was due to be completed by 30 September 2009), with the second round not due to be completed until late in the audit timetable (31 December 2010) and third round funding agreements being signed and payments being made at the time audit work was completed.

The objective of this follow-up audit was to assess the extent to which APRA has implemented recommendations regarding the supervisory framework and cross-border banking made in ANAO's 2001 audit of bank prudential supervision.

Following on from the 2002 audit, the ANAO decided to conduct an audit of trust monies in entities operating under the Commonwealth Authorities and Companies Act 1997 (CAC Act). The objectives of the current audit were to: · assess whether the selected entities were managing trust monies in accordance with legal and administrative requirements and better practice principles; · identify better practice in the management of trust monies; and · as necessary, recommend improvements in the controls and practices relating to the management of trust monies.

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 audit reviewed the application by the Department of Finance and the portfolio departments of the 1993 Accountability and Ministerial Oversight Arrangements for Government Business Enterprises and any statutory monitoring and reporting requirements applying to the selected GBEs provided under their own establishing legislation. The objectives of the audit were to examine:

• the effectiveness of the GBE monitoring arrangements in providing appropriate performance information to the Government;
• the extent to which agencies and the selected GBEs comply with the monitoring arrangements and legislative requirements; and
• whether the GBE monitoring system provides an effective level of accountability to Ministers and to the Parliament.

The audit reviewed the Commonwealth-State Housing Agreement (CSHA). CSHA is a joint arrangement between the Commonwealth and the States under which both the Commonwealth and the States contribute funding in the form of grants, which are used by State Housing Authorities to provide a variety of housing assistance programs to households on low incomes and those with special needs. The overall objective of the audit was to assess and report to Parliament on how effectively the Department of Family and Community Services (FaCS - formerly the Department of Social Security) administered the CSHA and to identify any areas where improvements could be made.

Allegations were made to the Senate Economics References Committee that the Australian Taxation Office and Australian Customs Service (Customs) had failed to pursue several cases of detected sales tax fraud. The Committee believed that this alleged failure may have stemmed from coordination problems between the two agencies. The Committee requested the Auditor-General to investigate this matter and report his findings to the Parliament.

Industry levies play a significant role in the provision of many public services and fund a range of activities undertaken by regulatory bodies such as the Australian Prudential Regulation Authority (APRA), through to financing reform of the Australian waterfront labour force. The objectives of this audit were to assess:

• the coverage, revenue and expenses of non-primary industry levies;
• the effectiveness of selected entities' financial management of non-primary industry levies; and
• areas of better administrative practice relating to the financial management of non-primary industry levies.

The objective of the audit was to assess the Commonwealth's administration of the Automotive Competitiveness and Investment Scheme (ACIS) . The audit reviewed program governance, scheme promotion and registration, management of credit allocations, and compliance processes.

Closing the books processes sometimes referred to as 'month-end or year-end processing' are those processes undertaken by organisations in order to generate periodic financial information. This audit focused on the monthly closing the books processes undertaken at six of the material Commonwealth organisations, in order to provide some generic conclusions on the operation and effectiveness of these periodic processes in the Commonwealth and to identify opportunities for improvement.

This follow-up Audit reviewed the Department of Health and Ageing's implementation of the recommendations of Audit Report No. 36, 1999-2000, Home and Community Care. The objective of the follow-up audit was to assess the extent to which the Department had implemented the nine recommendations of Audit Report No. 36, 1999-2000. The audit examined areas relating to funding, guidance, fees, coordination with other aged and disability care programs, acquittals, accountability and data requirements, and records management.

The objective of the audit was to assess DoHA's administration of building certification of residential aged care homes. The ANAO examined DoHA's arrangements to: plan for, and report on, the certification program; manage the delivery of certification services; and manage stakeholder relations.

The audit did not seek to validate assessments made under the program by DoHA's contracted assessor and, therefore, does not form an opinion on whether residential aged care homes should or should not have been certified.

The objective of the audit was to examine DVA's implementation of the Repatriation health card system, which aims to ensure that veterans can obtain health care through community-based providers and facilities.

Taxation rulings are a key mechanism used by the Australian Taxation Office (ATO) to disseminate the Commissioner of Taxation's interpretative advice on Australian taxation law. The objective of the audit was to:

report to Parliament on the operation of the ATO's administration of taxation rulings (public, private and oral rulings); and where appropriate, make recommendations for improvements, having regard to considerations of: efficiency and effectiveness of the ATO's administration of the rulings system, particularly in relation to the achievement of the objectives set by Parliament for the rulings system; the ATO's systems' capacity to deliver consistency and fairness for taxpayers; and good corporate governance, including the control framework.

In late 1996, the Government announced its commitment to establish new facilities for the National Museum of Australia and the Australian Institute of Aboriginal and Torres Strait Islander Studies on Acton Peninsula in Canberra. The objectives of the audit were to examine the project's compliance with the Commonwealth Procurement Guidelines for the procurement of public works and effectiveness of the project's management.

In the light of the concerns raised by the Leader of the Opposition and some other Members of Parliament about the allocation of financial assistance approved under the NHT, it was decided to undertake preliminary inquiries. The inquiries focussed on the transparency and rigour of the decision-making process for projects approved for NHT funding.

The objective of this audit was to provide an independent assurance on the effectiveness of Defence's management of the acqusition of armoured infantry mobility vehicles (IMV) for the Australian Defence Force (ADF). The audit sought to identify the initial capability requirements; analyse the tendering and evaluation process; and examine the management of the project by Defence. As such, this was not an audit of contractor performance, but of the formation and contract management of the aquisition project by Defence.

The audit reviewed the Australian Taxation Office's use of audit of individual taxpayers as part of its approach to encouraging taxpayer compliance. The objective of the audit was to examine the use of audit as an element of the compliance management function within the Individuals Non-Business line of the ATO.

The objectives for the audit were to assess the:

• economy, administrative effectiveness, and accountability of DVA's management of the purchase of hospital services from State and Territory governments; and
• strategies adopted by DVA to manage change associated with its purchase of hospital care services from State and Territory governments.

The twin aims were to provide assurance to stakeholders and to identify any area in which improvements could be made to achieve better results.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the IPAA Conference, Canberra

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Forum 2004

Mr P.J. Barrett (AO) - Auditor-General for Australia, Opening Address to the inaugural conference of the Risk Management Institution of Australasia - Bringing Risk Management Together - What the Future Holds

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.

The audit reviewed the Defence Materiel Organisation's management of the $3.43 billion Wedgetail Airborne Early Warning and Control (AEW&C) project. The Wedgetail project is to provide the Australian Defence Force with an AEW&C capability based on four Boeing 737 AEW&C aircraft and associated supplies and logistic support. At the time of the audit the AEW&C systems were still in their early development phase, and by November 2003, Defence had spent $1.107 billion on the project.

The audit reviewed whether DEWR is efficiently and effectively managing the provision of entitlements to eligible former employees under the Employee Entitlements Support Scheme (EESS) and its replacement, the General Employee Entitlements and Redundancy Scheme (GEERS). The audit sought to determine whether DEWR had a mechanism to ensure that claims were properly assessed, taking into account the prevailing risks, whether performance information was adequate, whether relationships with claimants and insolvency practitioners were managed appropriately and whether a cost-effective recovery strategy was in place.

Fedlink was to comprise two elements: a high capacity telecommunications infrastructure (phase 1) and information technology applications which support Internet and Intranet communication, and transactions in a secure environment (phase 2) [which never went ahead]. OGIT sought the services of the ANAO to provide an opinion on the probity of the methodology and procedures applied in the evaluation process for phase 1. Therefore the objectives of this audit were to assist OGIT in the timely identification of any deficiencies in the evaluation of responses from suppliers and options for addressing the deficiencies.

The ANAO conducted fieldwork in each of the audited agencies to identify the processes they used to design and review forms. The ANAO also identified the extent to which the agencies' forms are available online and their approaches to placing forms online.

Mr Mr Ian McPhee - Auditor-General for Australia, presented to the Institute of Public Administration Australia, ACT Division

The audit reviewed Commonwealth debt management procedures. The audit objectives were to:

• review, and consider opportunities to improve, the reporting and disclosure of the Commonwealth's public debt;
• assess the effectiveness of the raising, management and retirement of Commonwealth debt, consistent with an acceptable degree of risk exposure; and
• determine whether there are opportunities to improve the Commonwealth's approach to the raising, management and retirement of Commonwealth debt.

The objective of the audit was to assess the effectiveness of, and to identify possible areas for improvement in, Defence management of the general service fleet.

The objective of this audit was to examine the efficiency and administrative effectiveness of processes the Australian Customs Service uses to screen incoming and outgoing mail. It also considers the involvement of other stakeholders such as Australia Post and Australian Quarantine Inspection Service.

In the current audit, the objectives were to provide assurance to the Parliament on the adequacy of the measures and plans instituted by Defence to ensure that the combat aircrew workforce meets military preparedness requirements in the future, and to identify possible areas for improvement.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the InfoHRM Conference, Gold Coast

As part of its 2001 inquiry into the recruitment and retention of Australian Defence Force (ADF) personnel, the Senate Foreign Affairs, Defence and Trade References Committee reviewed Defence's contract with Manpower Services (Australia) Pty Ltd for trialling the outsourcing of recruiting services to the ADF. In its subsequent report, the Committee commented that the original contractual arrangements deserved further scrutiny by the ANAO. The objective of the audit was to examine Defence's management of the contractual arrangements for the provision of recruiting services to the ADF. In examining the management of the contract, the ANAO looked at the evaluations conducted at the end of each contractual phase, roles and responsibilities associated with ADF recruiting, and Defence's monitoring of contractual performance and management of risks associated with ADF recruiting.

The objective of the audit was to assess the effectiveness of procedures and processes used by DEST and the ATO to record HECS–HELP student loans. To achieve this, the ANAO assessed the performance of DEST and the ATO against three criteria as follows:

• DEST monitored student contributions set by higher education providers for consistency with Australian Government policy;
• DEST paid HECS–HELP advance payments to higher education providers based on sound estimates, and recorded, reconciled and reported these payments; and
• the ATO has established procedures and processes to correctly record HECS–HELP loans against student tax records.

The objective of the audit was to assess whether Defence is effectively managing the EO Services Contract.

The audit focused mainly on Defence's contract management framework, including the arrangements to monitor the contractor’s performance in delivering services under the contract. The audit also examined the processes used by Defence to develop the current version of the contract and the extent to which the revised contract, as negotiated in 2006, provides an assurance of better value for money when compared to the original contract signed in 2001.

In view of the large amount of public money being paid to the states in GST revenue, the objective of the audit was to assess the adequacy and effectiveness of processes and procedures used by Treasury in making payments of GST revenues and associated amounts to the States.

The objective of the audit was to assess the effectiveness of the Tax Practitioners Board's implementation and administration of the regulatory arrangements for tax practitioners under the Tax Agent Services Act 2009.

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.

The audit reviewed the Department of Employment and Workplace Relations (DEWR) management of the provision of employment services information to job seekers up to the point where job seekers are referred to Job Network. The objective of the audit was to examine the administrative effectiveness of DEWR's management of the provision of information to job seekers, focusing on determining what information should be provided, developing an effective means of providing information, and assuring that information is being delivered effectively.

The objective of the audit was to assess the effectiveness of Defence's procurement and contract management for the provision of Garrison Support Services.

The objectives of the audit were to:determine whether entities had established effective internal control frameworks and processes to mitigate the risks associated with FBT obligations and transactions;assess whether the internal control frameworks and processes supported the payment of FBT and the reporting of reportable fringe benefit amounts (RFBAs) on employee payment summaries in accordance with the legislation;identify sound and better practices in the administration, management and operation of systems for collecting, collating, calculating, reporting and remitting FBT; and as necessary, recommend improvements in the controls and practices relating to the administration of FBT in the audited entities.

The objective of the audit was to review Defence's management of the HQJOC Project's tender process, including probity management, for the construction of the joint operation headquarters in order to provide assurance that the policy principles for the use of private financing had been followed.

The objective of the audit was to assess the efficiency and the effectiveness of DEWR's administrative oversight for the WfD programme. The components of administration examined included whether:

• the operation of the WfD programme was guided by sound business planning including risk assessment;
• DEWR effectively and efficiently managed, monitored and reported the performance of CWCs in meeting contractual obligations;
• adequate support was provided to DEWR contract managers and account managers to assist in the delivery of WfD outcomes;
• there was evaluation of the performance of CWCs in delivering WfD objectives on behalf of the department;
• DEWR measures the effectiveness of WfD against programme objectives; and
• DEWR had implemented agreed recommendations from the previous WfD audit, where current and relevant.

The objective of the audit was to determine whether the POI information recorded by Centrelink accords with relevant policy and thereby effectively supports informed decision-making regarding eligibility for the payment of various benefits to Centrelink customers

The Government introduced the Defence Reform Program (DRP) in 1997 to enable Defence's resources to be focused more efficiently and effectively on its core functions. The objective of the audit was to assess Defence's management and implementation of DRP and the extent to which it achieved savings for reinvestment in the operational capabilities of the ADF.

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 objective of this audit was to ascertain whether Defence performance management strategies and practices contribute to the effective and efficient management of the supply chain. In particular, it focussed on examining the extent to which the latter demonstrate identified world-class practices.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented a speech on the occasion of the release by the Minister for Finance of the Second Trial Unaudited Financial Statements for the Commonwealth of Australia for the year ended 30 June 1996.