The objective of the audit was to determine whether DEST has effective governance practices for its IT and e- Business; has adequate systems in place to measure the efficiency and effectiveness of its IT and e-Business; implements and maintains appropriate quality standards within its IT and e-Business systems; and implements proper controls, including risk management, to achieve maximum benefits from its IT and e- Business. The audit examined education and training services provided, or managed, by DEST via IT or the Internet.

Mr Ian McPhee - Deputy Auditor-General, presented at the National Institute for Governance, University of Canberra

The objective of the audit was to assess the ACMA's effectiveness in operating, managing and monitoring the Register, including compliance with legislative requirements.

The overall objective of the preliminary study was to determine whether a performance audit of the management of corporate sponsorship was warranted. Specifically, the areas canvassed during the preliminary study were:

• policies and guidelines for the management of corporate sponsorship;
• integration of corporate sponsorship into agency planning;
• contractual arrangements;
• evaluation of corporate sponsorship within the agency;
• valuation and reporting of corporate sponsorship; and
• costs and benefits associated with corporate sponsorship.

The preliminary study findings did not warrant proceeding to a full performance audit. However, because corporate sponsorship is likely to be a growing area of importance for the Commonwealth, the ANAO concluded that there was value in producing a better practice guide in addition to the audit report.

The objective of the audit was to examine the effectiveness of the management of maintenance of the Defence estate, taking particular account of planning and delivery aspects.

The audit examined: Defence’s policies, procedures, processes and supporting tools related to the planning and delivery of the maintenance of the estate; and services provided to Defence by private sector firms in relation to maintenance activities. The audit did not focus on contract management matters, nor on the systems used by Defence to maintain information related to estate maintenance.

The objectives of the audit were to assist the Department in the timely identification of any deficiencies in the evaluation of responses from suppliers and options for addressing the deficiencies. The objectives were to:

• test the Department's adherence to Commonwealth Procurement Guidelines for open and effective competition and to legislative and other Government specified requirements; and
• provide a report to the Parliament, the Government and other interested parties on the probity of the evaluation process.

The scope of the audit was restricted to considering the processes employed by the Department in the selection of hearing devices for use under the voucher scheme.

The objective of the audit was to assess the arrangements for oversighting the Action Plan and whether the Plan's new measures have been administered effectively to deliver the intended results.

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.

Grants Scheme in Audit Report No.33 of 1993-94. The major recommendations in that report related to:

• improved quality of claims and control measures;
• optimisation of management planning and control;
• rationalisation of the strategic planning structure;
• improved responsiveness of the scheme; and
• improved accountability to Parliament.

The objective of this follow-up audit was to form an opinion on Austrade's progress with implementing the recommendations of Audit Report No.33 of 1993-94.

Physical Security Arrangements in Commonwealth Agencies, No.23 2002-2003 Protective security involves the total concept of information, personnel, physical, information technology and telecommunications security. The Commonwealth's Protective Security policy is outlined in the Protective Security Manual (PSM). It provides specific guidance to agencies on the protection of the Commonwealth's assets, personnel and clients from potential security threats. This audit evaluated the protective security policies and practices of seven Commonwealth agencies to determine whether they had established an appropriate physical security control framework based on the principles outlined in Part E of the Commonwealth's Protective Security Manual. The ANAO also examined whether agencies had considered the risks of, and developed an appropriate policy statement on, the physical security arrangements for employees who work from home.

The objective of the audit was to assess whether APS agencies had sound approaches to recruitment, to assist in providing the workforce capability to deliver government programs effectively. Sound approaches to recruitment involve agencies:

• establishing and implementing strategic approaches to recruitment to address current and future workforce priorities and goals;
• managing and supporting recruitment activities through the provision of expert advice and support, legislative and procedural guidance material, and training for staff involved in recruitment activities;
• conducting recruitment activities effectively and in compliance with legislative and administrative requirements; and
• systematically monitoring and evaluating the effectiveness and efficiency of recruitment strategies, policies and activities.

The objectives of the Australian National Audit Office's (ANAO) performance audit were to: examine the efficiency and effectiveness of agencies' procurement and management of legal services arrangements; determine adherence to Australian Government policy requirements; examine the effectiveness of the OLSC's monitoring of agencies' compliance with Government policy requirements; examine the OLSC's role in assisting agencies to comply with Government policy.

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 audit reviewed the Commonwealth funding provided under the Home and Community Care Act 1985, for a range of personal, health and domestic services to frail aged and other people with disabilities and their carers. The objective of the audit was to form an opinion on the Department of Health and Aged Care's administration of the Home and Community Care program in particular to assess the adequacy and effectiveness of the services.

The objective of the audit was to provide an independent assurance of the effectiveness of Defence's management of the acquisition, and future provision of the Armidale Class Patrol Boats capability, relating to the in-service support contract, provision of infrastructure, and crewing sustainability.

The objective of the audit were to assess the extent to which agencies' performance management systems, strategies and plans are consistent with the strategic framework set out in the Managment Advisory Committee Report; provide assurance that the administration of performance managment is being implemented efficiently and effectively in accordance with better practice principles; provide assurance that performance linked remuneration reported in anual reports complies with the Department of Prime Minister and Cabinet Requirements for Annual Reports; and quantify the cost of performance linked remuneration, both performance bonuses and performance linked advancements (salary increments), across the APS.

The Civil Aviation Safety Authority (CASA) is responsible for regulating aviation safety in Australia, the safety of Australian aircraft operating overseas as well as for regulating and administering Australia's airspace. In September 2008, the Senate Committee on Rural and Regional Affairs and Transport presented a report on the Administration of the Civil Aviation Safety Authority and related matters. That report made three recommendations, one of which requested an Australian National Audit Office (ANAO) audit of CASA's implementation and administration of the regulation of aircraft operators' Safety Management Systems (SMS'). ANAO agreed to this request with the objective of the audit being to assess CASA's implementation and administration of an SMS approach to regulating aircraft operators.

An SMS is a systematic approach to managing safety, which encompasses organisational structures, accountabilities, policies and procedures. Amendments to the Convention on International Civil Aviation (commonly referred to as the Chicago Convention) made in 2006 require that contracting states regulate the SMS' of aircraft operators. As a contracting state to the Chicago Convention, Australia is required to mandate that aircraft operators implement an SMS.

The audit objective was to assess the effectiveness of DEEWR’s administration of FWEIP. The three high level criteria that were used to make this assessment were the appropriateness of DEEWR’s:

• program planning and design;
• selection and engagement of providers; and
• program monitoring, reporting and evaluation.

The objective of this audit was to assess the effectiveness of personnel security arrangements at selected Australian Government organisations, including whether they satisfied the requirements of the PSM.
To address this objective, the audit examined the extent to which the selected organisations implemented the 14 recommendations from the three previous reports.

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.

The objective of the audit was to form an opinion on the administrative effectiveness and efficiency of DHAC's processes for planning the Commonwealth's Aged and Community Care program, in particular, on the questions of how well the planning process has contributed to realising the program objectives of achieving an equitable distribution of places between regions, and selecting suitable service providers.

The objective of this audit was to assess the provision of export assistance and support to new and irregular exporters in rural and regional Australia through the TradeStart program. The focus on rural and regional Australia reflects the priority given by the Government to providing effective business and trade assistance to small businesses and rural and regional businesses. However, broader aspects of TradeStart management, such as contract and risk management, have been assessed across the program as a whole.

The audit focussed on the systems and processes OGTR has established for both receiving and assessing applications under the Act, and also for ensuring compliance with the statutory requirements through monitoring and inspection. The audit objective was to form an opinion on the discharge by OGTR of selected functions entrusted to it under the Act. The audit assessed the practices of OGTR against the following principal criteria: Assessment of applications under the Act: Whether OGTR has established systems and procedures for the management and assessment of applications under the Act. Ensuring compliance—monitoring, inspection and enforcement activities: Whether OGTR has established systems and procedures for ensuring compliance with the requirements of the Act. Performance management: Whether OGTR manages selected aspects of its work efficiently and effectively. The audit did not seek to form an opinion on the appropriateness of the chosen structure of the regime for regulating gene technology or the merit of the scientific judgments involved. The audit methodology included discussions with representatives from agencies that co-ordinate aspects of the co-operative regulatory regime for gene technology across Australian jurisdictions, with various other stakeholders and users of the regime, as well as with officers of OGTR, along with examination of OGTR documents and files.

The audit objectives were to examine the extent to which selected TSB2 and TSI Response programs: are achieving or had achieved their objectives; and had been administered effectively by DCITA according to better practice principles. To evaluate this aspect, the audit assessed DCITA's compliance with the better practice principles outlined in the Administration of Grants Better Practice Guide (May 2002) produced by the Australian National Audit Office (ANAO). There are 19 separate principles covered under the broad areas of: Planning for effective grant programs; Selecting projects; Managing and monitoring funding deeds; and Evaluating and reporting grant program performance.

The objective of the audit was to assess the extent to which FaHCSIA, DEEWR and DoHA seek to reduce service delivery risks posed by capacity constraints in Indigenous organisations.

The objective of the audit was to assess and report on the administration of the Act by the department in terms of protecting and conserving threatened species and threatened ecological communities in Australia.

The objective of this audit was to determine the extent to which selected agencies have implemented the two recommendations of the previous audit; and the appropriateness of advice provided by Finance and the ATO. To address this audit objective, the audit assessed:

• the roles of Finance and the ATO in clarifying: the interaction of the PB and SG Act; the ongoing role of the PB Act; and mechanisms to monitor Australian Government organisations' compliance with the PB Act;
• the extent to which Finance and the ATO have provided guidance and other support to assist Australian Government organisations manage and meet statutory superannuation obligations for eligible contractors; and
• whether Australian Government organisations have managed and met statutory superannuation obligations for contractors in past and current contracts.

The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts. This included assessing compliance with the Order and following up on the implementation of recommendations made in previous Senate Order audits.

The audit involved three components:

• an examination of a stratified random sample of 150 contracts listed as containing confidentiality provisions from material and small agencies across the Australian Government to determine whether confidentiality provisions were used and reported appropriately;
• an examination of all FMA Act agencies' calendar year 2009 contract listings, and ministers' letters of advice, to assess compliance with the requirements of the Order, and check reported instances of excluded contracts; and
• a follow-up of the implementation of previous audit recommendations relating to the administration of the Senate Order in four agencies. The selected agencies were the: Australian Agency for International Development (AusAID); Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA); Department of Agriculture, Fisheries and Forestry (DAFF); and the Federal Court of Australia (Federal Court). The selected agencies were audited in one of the ANAO's previous five audits of Senate Order compliance.

The objective of this follow-up audit was to examine the ATO's implementation of the 20 recommendations in: The Administration of Petroleum Excise Collections (Audit Report No.17, 2001(02); and The Administration of Tobacco Excise (Audit Report No. 55, 2001(02), having regard to any changed circumstances, or new administrative issues, affecting implementation of those recommendations. The audit also aimed to identify scope for improvement in the ATO's administration of petroleum and tobacco excise. Follow-up audits are recognised as an important element of the accountability processes of Commonwealth administration. The Parliament looks to the Auditor-General to report, from time to time, on the extent to which Commonwealth agencies have implemented recommendations of previous audit reports. Follow-up audits keep the Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.

The objective of the audit was to assess the effectiveness of the design and implementation of the EEIG program. The focus of the audit was the preparation for, and conduct of, the first funding round of the program.

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.

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.

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

This audit followed up the ANAO's 2000 performance audit report on retention of military personnel (Audit Report No.35 1999-2000 Retention of Military Personnel), which focused on examining whether ADF personnel management practices to retain personnel were commensurate with the cost of recruiting and training new personnel, or whether more cost- effective steps could be taken to reduce the separation rates of desirable personnel. The objective of the follow-up audit was to assess Defence's implementation of recommendations made in the original audit report and their effectiveness in helping Defence control the flow of trained personnel from the Services.

The objective of this audit was to assess Army's progress in addressing the issues previously identified in Defence reviews and ANAO audits as affecting the Army Reserve's capability; and Identify the extent that the Army Reserve is capable of contributing to contemporary Australian Defence Force capability requirements through fulfilling its assigned roles and tasks.

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.

Mr Ian McPhee, PSM - Auditor-General for Australia, presented at the CPA Australia, International Public Sector Convention, Melbourne

The purpose of this follow-up audit was to report on action taken by the Department of Social Security and Centrelink in addressing the recommendations of Audit Report No.23 1993-94 Protection of Confidential Client Information from Unauthorised Disclosure. The objectives were to:

• ascertain the extent to which the recommendations of the original audit have been implemented;
• identify other changes made in relation to data confidentiality within the Social Security portfolio since 1993;
• assess the impact of the changes made; and
• identify any scope for further improvement.

The overall objective of the audit was to assess CrimTrac's progress in achieving the key deliverables it was established to provide, given that the agency had been in operation for some three years. The Australian Government provided $50 million for the implementation of CrimTrac, with an expectation that significant progress would be made within the first three years. The audit further examined whether CrimTrac had progressed the key deliverables efficiently and effectively, and whether the data either held by CrimTrac, or accessed through CrimTrac, for matching purposes is secure.

This audit followed up the ANAO's 1997 performance audit report on ADF health services (Audit Report No.34 1996-97 Australian Defence Force Health Services), which focused on the delivery of non-operational health services to entitled members. The objective of the follow-up audit was to assess Defence's implementation of recommendations made in the original audit report and their effectiveness in improving ADF health services.

The audit examined the efficiency and effectiveness of DEWRSBs administrative arrangements for the Work for the Dole Programme. The audit focused on the Community Work Coordinator tender assessment process, selection of projects, contract management arrangements and the mechanisms used for measuring the performance of the Programme against its objectives.

The objective of this audit was to assess the efficiency¹ and effectiveness of the establishment, implementation and administration of the bike paths component of the Local Jobs stream of the Jobs Fund. A particular focus was on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives. The audit approach has been influenced by recent audits of grants administration which have emphasised the importance of transparent and accountable grant decision-making processes to the cost effective achievement of stated program objectives, and having regard for recent government decisions to enhance the framework applying to the administration of grants.

As an economic stimulus program, efficiency was assessed with particular attention to whether the application, assessment, decision-making and funding agreement processes were undertaken in a timely manner. This emphasis was consistent with the criterion adopted by the Government for the design of the stimulus packages established in response to the global financial crisis (see further at paragraph 4.20 of the audit report).

The objective of the audit was to assess the effectiveness of the Department of Human Services' (DHS) administration of the shopfront co-location of DHS services.

The audit reviewed the operations of the Civil Aviation Authority (CASA), which has prime responsibility for regulating aviation safety in Australia. The audit objectives were to assess the efficiency and effectiveness of the management systems and procedures used by CASA to ensure compliance with regulatory controls by Air Operator's Certificate holders operating passenger-carrying aircraft within High Capacity Regular Public Transport; Low Capacity Regular Public Transport and charter industry sectors; and Certificate of Approval holders. Aviation safety compliance includes entry control, surveillance and enforcement.

The objective of the audit is to examine and report on the efficiency and effectiveness of AFP's administration and management of its overseas deployments. The audit specifically examines two deployments and focuses on strategic and operational planning and logistics. The audit examines a planned, long-term overseas deployment (as part of the Participating Police Force (PPF) within the Regional Assistance Mission to Solomon Islands (RAMSI)) and a crisis-driven deployment in response to a specific event (Disaster Victim Identification (DVI) assistance to Thailand following the Indian Ocean Tsunamis of 26 December 2004).

The audit objective was to examine the administrative effectiveness of the ATO's use of AUSTRAC data. The audit reviewed the use of AUSTRAC data across three of the ATO Business Service Lines (BSLs) namely, Large Business and International (LB&I), Small Business (SB) and Individuals Non Business (INB). These are the most significant BSLs in terms of revenue collection. The audit focussed on the ATO's use of AUSTRAC data at the strategic and operational levels and its management of AUSTRAC data. Aspects examined include the ATO's relationship with AUSTRAC as well as training, data quality, data privacy and security issues.

The objective of the audit, in examining the construction of the CIIDC, was to assess:

• the adequacy of the planning and delivery processes for the project;
• the value-for-money achieved in the delivery of the project, including with regard to the suitability of the centre for its intended purpose; and
• the extent to which the Public Works Committee Act.

The objective of the audit was to assess the effectiveness of the AFP’s administration of the Fighting Terrorism at its Source (FTAS) initiative and related measures.

The objective of the audit was to assess the extent to which FMA Act agencies’ establishment and use of procurement panels supported value for money, efficiency and effectiveness in procurement. The objective of the audit was to assess the extent to which FMA Act agencies’ establishment and use of procurement panels supported value for money, efficiency and effectiveness in procurement.

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 objective of the audit was to assess the ATO's administration of CGT compliance in the individuals market segment. The focus of the audit was the ATO's administration of compliance by individuals with respect to the two most common CGT events: real property and share disposals. The Australian National Audit Office (ANAO) identified three key areas for review:

• governance – the corporate planning and reporting arrangements relevant to the administration of CGT compliance in the individuals market segment, including how these are integrated with the ATO's overall approach to managing CGT;
• identifying and assessing compliance risks – the mechanisms and strategies used to identify and assess CGT compliance risks in the individuals market segment; and
• compliance activities – the products and processes used to manage CGT compliance in the individuals market segment.

The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of the Northern Australia Quarantine Strategy. The ANAO examined whether the department had established effective:

• administrative and governance arrangements to support NAQS;
• processes for identifying biosecurity risks and conducting scientific activities to address identified risks;
• arrangements for managing the quarantine aspects of Torres Strait border movements; and
• public awareness activities that reflect identified biosecurity risks and support the program’s objectives.

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.

The objective of the performance audit was to review the progress in the delivery of contractual commitments for Industry Development (ID) for the five contracts awarded under the IT Outsourcing Initiative. In particular, the audit examined the effectiveness of the monitoring by DCITA of achievement against contractual commitments for ID; assessed the impact of changes to the IT outsourcing environment on the management and monitoring of ongoing ID obligations; and identified practices that have improved administrative arrangements.

The objective of the audit was to assess the effectiveness of the Torres Strait Regional Authority’s administration of its program and service delivery functions.

The objective of the audit was to assess the effectiveness of OPO's management of the overseas owned estate. In particular, the audit examined whether:

• sound arrangements are in place to effectively plan and oversight the management of the overseas estate;
• OPO effectively manages owned property on a day-to-day basis;
• the condition of the overseas owned estate is adequately maintained by structured and systematic repair and maintenance arrangements; and
• OPO has appropriate information to facilitate the effective management of the owned estate, and appropriately consults with stakeholders.

The audit objective was to assess the effectiveness of the Therapeutic Goods Administration’s (TGA) application of the Code of Good Manufacturing Practice (Code of GMP) for prescription medicines.

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.

The objective of this audit was to assess AQIS's management of export certification. In particular, it addressed the systems, procedures, processes and resources used to: register premises and license exporters; monitor compliance with arrangements; and manage non-compliance. The audit focussed on regulatory activities for assuring that Australian exports meet food safety and quarantine requirements. The methodology involved an examination of each of the seven AQIS export programmes.

The objective of the audit was to assess whether Defence is effectively managing the delivery of health services to ADF personnel in Australia (chiefly Garrison Health Services).

The main objectives of the audit were to examine DOTARS' response to the heightened threat environment following the events of 11 September 2001, and to determine the extent to which DOTARS' monitoring and compliance regime ensures that the aviation industry complies with its security obligations. The scope of the audit included:

• the respective roles and responsibilities of the organisations involved in aviation security;
• the setting of security settings; DOTARS' monitoring of airport, airline and cargo security;
• the action DOTARS takes in response to security breaches; and
• evaluation of aviation security.

Mr Ian McPhee - Auditor-General for Australia, presented at the CPA Australia - CFO Public Sector Lunch

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 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.

The objective of the audit was to examine key aspects of the NBN RFP process, including:

• the background to and conduct of the RFP process;
• management of key risks associated with the process and outcome; and
• stakeholder consultations.

The objective of the audit was to determine the effectiveness of DoHA's administration of the MoU between the Government and the pathology profession, including monitoring whether the MoU is achieving its objectives

The objective of this audit was to assess ARPANSA's management of the regulation of Commonwealth radiation and nuclear activities to ensure the safety of their radiation facilities and sources.

The audit objective was to assess the effectiveness of DoHA's management of CACPs in fulfilling the legislated objectives of the program.

The audit objective was to assess the effectiveness of the Department of Human Services’ management of the trials of intensive service delivery for customers with complex needs.

The audit assessed whether Centrelink effectively manages customer debt, excluding debt relating to Family Tax Benefit, consistently across its network, ensuring integrity of payments made on behalf of the Department of Family and Community Services (FaCS). The audit assessed five components of Centrelink's debt management processes, including administration, prevention, identification, raising and recovery.

The objective of the ANAO audit was to identify possible areas for improvement in the Australian Defence Force's management of its Reserve forces. The audit focused on major aspects of the Reserves including roles and tasks, force structure, capability, training, individual readiness, equipment, facilities, recruitment, retention, conditions of service and administration. The audit covered the Australian Naval Reserve, the Australian Army Reserve and the Royal Australian Air Force Reserve. However, due to its size and cost, the Army Reserve was a major focus of the audit activity.

The objective of the audit was to assess the administrative effectiveness of the CCAS. The audit focused on the following key areas: targeting non-compliance; real time compliance activity; post transaction compliance activity; and planning and performance evaluation. As the imports phase of the Integrated Cargo System (ICS) was only introduced in October 2005, this system was not reviewed as part of the audit. Our audit programme for 2005–06 includes ICS as a potential audit topic.

To assess the extent to which agencies create, manage and dispose of records in accordance with key business, legal and policy requirements.

The agencies included in the audit were the: Australian Customs and Border Protection Service (Customs); Department of Immigration and Citizenship (DIAC); and the Department of the Treasury (Treasury). The audit also considered the Archives' response to Recommendation No. 1 from ANAO Audit Report No.6 2006, 07 Recordkeeping including the Management of Electronic Records, including whether they had clarified Australian Government records management requirements for agencies.

The objective of the audit was to review the effectiveness of the department's administration of the PSPI. To achieve this, the ANAO considered the department's program planning and design, service delivery arrangements and monitoring, review and reporting activities. The decision which resulted in the replacement of ASSPA with PSPI was a policy decision of the Government and, thus, was beyond the scope of this audit.

The objective of the audit was to assess the effectiveness of the Commonwealth Environmental Water Office’s administration of environmental water holdings.

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

The objective of the audit was to examine the effectiveness of Defence's management of the procurement of Minor capital equipment for Army capability. In particular, the audit focussed on the identification and approval of capability requirements; the management of Army Minors Program funding and expenditure; and DMO management of procurement processes for Army Minor projects. The audit focused on projects included in the Program as at 1 July 2005. As at that date, 85 projects were listed. Case studies illustrating particular issues in the management of the Program are profiled throughout the report in the relevant section.

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.

The objective of the audit was to assess the implementation and administration of the movement limit and the Slot Management Scheme at Sydney Airport.

The scope of the audit included the development and administration of the SADM Act. The scope also included the development and administration of the relevant legislative instruments and determinations, particularly those which put in place the monitoring and compliance frameworks that support the legislation.

The audit objective was to assess the effectiveness of DEEWR's administration of the National Partnership Agreement on Literacy and Numeracy (LNNP). The three high-level audit criteria used to form a conclusion examined the extent to which DEEWR:

• established sound administrative and payment arrangements consistent with government policy, including through its negotiation of bilateral agreements, implementation plans and reform targets;
• properly managed administrative and payment arrangements; and
• effectively monitored and reported on delivery and outcomes.

The scope of the audit covered Centrelink's emergency management framework and community recovery assistance operations in general, with a specific focus on the 2009 North Queensland floods and Victorian bushfires. FaHCSIA's role during those disaster events was also considered as it played a key role in establishing the policy parameters of the services Centrelink delivered and addressing issues arising from policy implementation.

The Australian National Audit Office (ANAO) completed a performance audit of the ATO's use of AUSTRAC data in August 2000, titled The AustralianTaxation Office's Use of AUSTRAC Data, Audit Report No. 7 2000-2001. It found that the ATO had used AUSTRAC data to achieve a significant improvement in the collection of taxation revenue. The ANAO considered that the ATO could build on this success by using AUSTRAC data more effectively at both the strategic and operational levels. The audit made six recommendations. The ATO agreed with all recommendations. The objective of this follow-up performance audit was to assess the ATO's progress in implementing the recommendations of Audit Report No 7 2000-2001, The Australian Taxation Office's Use of AUSTRAC Data.

This first Assurance Report on the status of selected Defence equipment acquisition projects, which has the support of the Parliament and the Government, represents a substantial step towards improving transparency and public accountability in major Defence procurement projects. It is the pilot of an annual Defence Materiel Organisation (DMO) Major Projects Report, and was developed in conjunction with the DMO. It covers the cost, schedule and capability progress achieved by nine DMO projects, which had an approved budget totalling $13.535 billion as at 30 June 2008.

This report is organised into three parts. Part 1 comprises an ANAO overview and Auditor–General's Foreword. Part 2 comprises the Major Projects Report prepared by DMO, including an overview reflecting DMO's perspective on their business and on the nine projects included in the. Part 3 incorporates the Auditor-General's Review Report, the statement by the CEO DMO, and the information prepared by DMO in the form of standardised Project Data Summary Sheets covering each of the nine pilot projects.

In the next 12 months, the ANAO will review 15 DMO projects planned for inclusion in the 2008-09 DMO Major Projects Report, with the number of projects rising to 30 projects in subsequent years. The ANAO will also work with DMO to refine the approach adopted for providing assurance on each project's progress toward achieving Final Operational Capability. The ANAO will also consider the inclusion of an analysis of each project's emerging trends, as appropriate, to complement DMO's intention to provide improved analysis of project management performance regarding all projects included in the Major Projects Report.

The objective of the audit was to assess the effectiveness of FaHCSIA’s administration of Communities for Children under the Family Support Program.

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.

The objective of the audit was to assess the effectiveness of the management by Defence and the DMO of the procurement of the modernised High Frequency communication capability for the ADF. The audit focussed on Phase 3A of the Project which commenced in the mid 1990's and involved the selection of the Prime Contractor; negotiation of the Prime Contract and the Network Operation and Support Contract; and the development and implementation of the Communication System.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Conference on 'Surviving the Year 2000 Computer Crisis' Canberra

The objective of the audit was to assess and report on the progress being made by agencies subject to the Financial Management & Accountability Act 1997 and entities subject to the Commonwealth Authorities & Companies Act 1997: in realising value for money from the procurement process, with a specific focus on buildings, services and products using whole of life cycle assessments; and in the consideration and management of environmental impacts in specifications and contracts. The emphasis of the audit was on green office procurement and sustainable business practices and the value for money within this context. As such, the audit report provides a status report on the implementation of ESD within the office environment of the Australian Government. The audit used a survey approach in conjunction with selected audit investigations to obtain information across 71 agencies and entities selected on the basis of materiality in procurement and coverage across large, medium and small organisations. The agencies selected represented approximately 35 per cent of all government bodies and over 95 per cent of all procurement spending noted on the Department of Finance and Administration (Finance) database on contracts.

Mr Mr Ian McPhee - Auditor-General for Australia, presented to the Risk Management Institute of Australia and the Australasian Compliance Institute, at the 2nd Annual GRC Conference, Melbourne

The objective of the audit was to assess the Australian Agency for International Development's (AusAid) planning for, and management of, the delivery of aid to East Timor. The audit examined Australia's emergency and humanitarian response following the crisis in East Timor in 1999; AusAID's post-crisis strategy for assisting East Timor; coordination with overseas donors; and financial contributions to multilateral reconstruction assistance. Australia's bilateral assistance, comprising shorter-term transitional assistance and medium-term development assistance, was also examined.

The objective of the audit was to assess the effectiveness of Agriculture’s and Customs’ arrangements for the targeting and screening of incoming international mail to identify prohibited and restricted goods.

The objective of the audit was to provide an independent assurance on the effectiveness of the management of the upgrade of the M113 fleet for the Australian Defence Force (ADF). The audit sought to identify the initial capability requirements and approval process; analyse the contract negotiation process; and examine the management of the project and contracts.

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 administration of the Gateway review process by Finance and FMA Act agencies. The audit also examined the extent to which those Gateway reviews that have been conducted have contributed to improvements in the delivery of major projects undertaken by FMA Act agencies.

The objective of the audit was to assess the effectiveness of DFAT's employment and management of its LES at Australia's overseas missions. In particular, the audit examined arrangements for: planning and risk management; guidance and training; recruitment, engagement and employment of LES; and performance management.

The objective of the audit was to assess whether the controls employed by the Department of Family and Community Services (FACS) and Centrelink to ensure the correctness of payments made under the Age Pension program were effective and efficient. The ANAO focused on:

• business arrangements between FACS and Centrelink and the Business Assurance Framework;
• whether the source of error was correctly attributed in customer records assessed by FACS and Centrelink as containing an error in the 2000-01 Age Pension Random Sample Survey:
• the correctness of Centrelink's processing of reassessments, including Pensioner Entitlements Reviews, Customer Initiated Reassessments and automated reassessments: and
• progress in implementing the recommendations of previous ANAO audits concerning the preventive quality controls that underpin correct payments.

The objective of the audit was to assess the effectiveness of management of the procurement of a major, replacement capability for the Australian Defence Force (ADF) by the DMO, and Defence. The audit reviewed the initial capability requirements and approval process; analysed the acquisition agreements for elements of the project; and examined the interim through-life support arrangements being put in place to support the capability.

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 objective of this audit was to assess the progress made by DoHA and Medicare Australia (recommendation 3) in addressing the four recommendations from ANAO Audit Report No.50, 2000–01 designed to improve the administration and performance of NCSP.

Mr P.J. Barrett (AM) - Auditor-General for Australia, address to the ACT Chapter of the Australasian Institute of Risk Management

Causes and Consequences of Personnel Postings in the Australian Defence Force The audit arose from a Defence Efficiency Review (1997) recommendation that Defence could make savings on the large volume of postings it made every year. The audit examined the posting process and sought to provide assurance that Defence had identified and examined salient postings issues and was addressing them effectively.

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.

The audit examined a range of issues in relation to the development of certified agreements in the APS with particular emphasis on the link between improved pay and conditions and increased productivity, and the funding of agreements. The objectives of the audit were to:

• provide an overview of the range of wage outcomes included in the first round of APS certified agreements;
• identify the administrative arrangements agencies have in place to measure any improvements in productivity that were linked to pay increases;
• determine how agencies funded their certified agreements;
• review the reporting and accountability arrangements agencies have in place to monitor progress and to evaluate the outcomes of their certified agreements;
• determine the extent to which agencies complied with the employment terms and conditions outlined in their certified agreements that contributed to paying for their agreement or measuring and/or assessing improvements in productivity; and
• examine the role of central coordinating agencies in reviewing agencies' certified agreements.

The Service Chiefs of Navy, Army and Air Force are accountable to the Chief of the Defence Force for the way that equipment is used by their Service. They are also accountable for the safety, fitness for service and environmental compliance of the equipment. The audit report deals with the way that the Service Chiefs are assured of the safety and suitability for service of the Australian Defence Force's (ADF's) ordnance systems. Ordnance systems include munitions such as missiles, shells and mines, and the auxiliary material necessary to aim, launch and guide munitions.

The objective of the audit was to assess the effectiveness of management of the procurement of a major, new capability for the ADF by the DMO and Defence. The audit reviewed the initial capability requirements and approval process; analysed the contract negotiation process; and examined management of the Acquisition and Through-Life-Support Contracts. Coverage of the audit extended from development of the concept for the requirement, to acceptance of deliverables in the period prior to the award of the Australian Military Type Certificate (see shaded area of Figure 1). The audit fieldwork was undertaken during the delivery phase of the Project, following delivery of ARH numbers 1, 2 and 5.

In November 1998, the Minister for Communications wrote to the Auditor-General requesting an assessment of the actual costs of Phase 1 digital conversion for the ABC and SBS, the sources of funds applied and the efficiency with which the funds had been used before the government considered further funding. The purpose of this limited scope performance audit was to assess a range of financial issues associated with the ABC and SBS conversion to digital broadcasting.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Department of Employment, Workplace Relations and Small Business Leadership Development Program

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.

Members of the Australian Defence Force (ADF) have informal and formal complaint mechanisms available to them to address grievances. Initially, members are advised to seek resolution of their complaint at the lowest possible level, through the normal command channels and administrative arrangements. A member who is not satisfied that a complaint has been resolved in this manner may use the Redress of Grievance (ROG) system to submit a formal complaint to the commanding officer of the member's unit. The objective of this audit was to ascertain whether the ROG system could be refined to improve the efficiency and timeliness of processing of complaints while preserving the equity and transparency the current system provides.The Redress of Grievance system is clearly time-consuming and resource intensive. Some grievances have taken as long as four years to resolve. Some could be resolved by administrative means rather than through recourse to grievance processes. The system contains various inefficiencies that detract from its cost-effectiveness from the viewpoint of the ADF and individual members. In addition many members are unaware of the system or do not have a high level of confidence in its effectiveness.

The objective of the audit was to assess the efficiency and effectiveness of the establishment, implementation and administration of the general component of the Local Jobs stream of the Jobs Fund, with a particular focus on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives.

The ANAO reviewed arrangements for the development of the department's fraud policy, fraud risk assessment and fraud control plan within the core functional areas of the department that are responsible for these activities. The audit also examined the operational procedures and guidelines that were in place to implement the departments' fraud policy. The objective of the audit was to assess whether DVA has implemented appropriate fraud control arrangements in line with the Fraud Control Policy of the Commonwealth and whether these arrangements operate effectively in practice.

The objective of the audit was to assess the effectiveness of Customs and Border Protection's performance in managing and coordinating enforcement operations against illegal foreign fishing in Australia's northern waters. The audit focused on Customs and Border Protection's role within the whole of government policy coordination framework; the effectiveness of its intelligence support for operational planning and policy and strategy development; its performance in planning, prioritising and administering effective enforcement operations; and its performance in measuring and reporting on the effectiveness of the program.

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.

To assess the upgrade and sustainment of the F/A-18A/B Hornet fleet, and the sustainment of the newly acquired F/A-18F Super Hornet fleet.

The objective of the audit was to provide assurance about the Australian Taxation Office's risk management approach and to add value to its administration by analysing the economy, efficiency, administrative effectiveness, equity and accountability of the related processes employed within the organisation. The ANAO reviewed the formal risk management process that the ATO uses to deal with all sources of risk for the organisation.

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 audit concluded that the ATO has an administratively effective framework for managing the Energy Grants (Credits) Scheme (EGCS), introduced in mid-2003. The planning, monitoring and reporting framework is structured and appropriate, the risk and compliance management framework is generally well-developed and the processes and controls framework is comprehensive. Changes in the Scheme, as foreshadowed in Government's Energy White Paper, Securing Australia's Energy Future, present the opportunity to enhance the transparency of Scheme objectives and develop ways to evaluate performance against these objectives

The objective of the audit was to assess the administrative effectiveness of Australian Customs Services (Customs) drug detection strategies for air and containerised sea cargo and small craft activity. Within the scope of the audit, the following areas were examined :

• intelligence and law enforcement cooperation;
• air and containerised sea cargo;
• cargo examinations and technology;
• small craft activities;
• Customs funding arrangements (including funding for NIDS initiatives): and
• governance, including performance reporting.

The objectives of this audit were to:

• assess the current status of BCM and EM arrangements in Centrelink and identify opportunities for improvement; and
• review Centrelink's response to the recommendations.

The audit objective was to assess the effectiveness of DMO's JORN and JFASmaintenance and support arrangements. The audit examined the maintenanceand operation of the JORN and JFAS radars, and their facilities.