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

The audit examined the financial management of all Special Appropriations in the period 1998-99 to 2002-03, with the exception of those related to Special Accounts and those administered by Government Business Enterprises. The audit objectives were to: identity all Special Appropriations and ascertain which entities are responsible for their financial management and reporting; and assess entities' financial management and reporting of Special Appropriations against the Commonwealth's financial management and reporting frameworks.

The audit objective was to assess the Department of Employment’s management of the effectiveness and quality of employment services delivered by Job Services Australia providers.

The objective of the audit was to assess the effectiveness of the Department of Human Services' management of Medicare compliance audits.

The objective of the audit was to assess the framework being put in place to manage and account for aid funds provided under the AIPRD. In particular, the audit addressed: structures for oversighting the development and delivery of the AIPRD; planning and risk management (including those relating to fraud and corruption); financial management; and arrangements for ongoing monitoring and reporting. The audit focussed on the arrangements being established to monitor, evaluate and report on AIPRD implementation, rather than the management of activities and outcomes achieved. This reflects the fact that the long lead times associated with establishing such a large programme of assistance had meant that only limited activities were underway at the time of audit fieldwork. The ANAO anticipates undertaking an audit in the future of the management of activities and outcomes achieved, when more funds have been expended. It was not the purpose of this audit to examine Australia's immediate emergency and humanitarian response to the tsunami crisis.

The objectives of this audit were to:

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

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

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

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.

As an element of the arrangements implemented to support the role of the ANAO in reviewing campaigns' compliance with the Guidelines announced on 2 July 2008, the ANAO advised the chair of the JCPAA that the ANAO will provide regular summary reports to Parliament. Section 25 of the Auditor-General's Act 1997 provides for the tabling of such reports.

The objective of the audit was to assess the coordination of Australian Government assistance to Solomon Islands through RAMSI, including the establishment of objectives and an outcomes monitoring framework. In particular, the audit examined arrangements for: coordination between Australian Government agencies; strategic planning and risk management; measuring the effectiveness of RAMSI; and reporting to RAMSI's Australian stakeholders.

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.

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

The objective of the audit was to assess the effectiveness of DIAC’s management of individual management services provided to people in immigration detention.

The objective of the audit was to review the effectiveness and efficiency of Centrelink's customer feedback system and the progress Centrelink had made in implementing the recommendations of the 2004–05 audit and the subsequent JCPAA inquiry.

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

The ANAO’s assessment considered whether:

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

In two letters dated 19 and 22 June 2009, the Prime Minister requested a performance audit of a range of matters relating to representations to the Treasury regarding automotive finance arrangements for car dealers. In response to these requests, the Auditor-General decided that ANAO would undertake a performance audit under section 18 of the Auditor-General Act 1997 (Auditor-General Act). The audit objective, based on the matters raised in the Prime Minister's correspondence and in the Parliament, was to examine and report on:

• any representations to the Treasury since October 2008 from all sources regarding automotive finance arrangements for car dealers, including any made in relation to John Grant Motors;
• the nature of these representations;
• the manner in which the representations were responded to by officials, having regard to any relevant standards and procedures; and
• any related administrative matters that came to attention.

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

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

The following Australian Government agencies were involved in this audit:

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

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

The objective of the audit was to provide an independent assurance on the effectiveness of Defence and DMO's management of the acquisition of the ASLAV capability to Army. The audit examined the initial capability requirements and approval process, the contract negotiation process, and the management of the Project and Contracts by DMO.

The objective of the audit was to assess the effectiveness of Customs and Border Protection's risk-based management of end-to-end processing of incoming international air passengers in achieving border security and passenger facilitation outcomes.

The objective of the audit was to assess the effectiveness of DHS' management of the tender process for a replacement BasicsCard to support the delivery of the income management scheme.

In conducting the audit, the Australian National Audit Office (ANAO) assessed the following five key areas of the replacement BasicsCard procurement process, which are described in the Department of Finance and Deregulation's (Finance) Guidance on the Mandatory Procurement Procedures :

• planning for the procurement;
• preparing to approach the market;
• approaching the market;
• evaluating tender submissions; and
• concluding the procurement, including contract negotiation.

The objective of this audit was to assess whether selected organisations had effective security risk management programs, including whether a selection of protective security risk treatment controls was working as designed.

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

The objective of this audit was to assess the efficiency and effectiveness of the establishment, implementation and administration of the quarantined heritage 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.

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.

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.

The objective of the audit was to assess the effectiveness of the ATO’s administration of the Fuel Tax Credits Scheme. Particular emphasis was given to the Fuel Scheme’s governance and reporting arrangements, risk management strategies and compliance management program.

The objective of this report is to provide information, prepared by both the ANAO and DMO, on the performance of major projects as well as providing the Auditor-General’s formal conclusion on the review of the Project Data Summary Sheets (PDSSs) prepared by DMO and contained in this report.

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

The objective of the audit was to assess the effectiveness of annual Certificate of Compliance processes for FMA Act agencies. To form a conclusion against the audit objective, the audit considered: Finance’s administration of the Certificate process at a whole-of-government level; selected agencies’ annual Certificate processes; and, the design and impact of the Certificate.

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

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

The objective of the audit was to assess the effectiveness of the Department of Immigration and Border Protection's (DIBP’s) management of the Central Movement Alert List (CMAL) system, having particular regard to the recommendations contained in Audit Report No. 35 of 2008–09.

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 objective of this audit was to determine whether Health adequately assessed the State and Territory Governments' compliance with their obligations under the terms of the AHCAs. In conducting the audit, ANAO addressed the following criteria:

• if Health assessed whether the States and Territories were adhering to the AHCAs clause 6 principles that all eligible persons had equitable access to free public health and emergency services on the basis of clinical need within an appropriate period;
• if Health assessed whether the States and Territories were increasing their own source funding at the rate specified in the AHCAs; and
• if Health assessed whether the States and Territories were meeting the performance reporting requirements set out in the AHCAs.

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.

The Auditor-General responded on 22 August 2016 to correspondence from Senator Nick Xenophon on 20 May 2016 requesting a performance audit of the Command and Control System selection for the SEA 1000 Future Submarine Project.

The audit examined the effectiveness of DEEWR's: administrative framework for the program; management of the application, assessment and funding processes; and monitoring of and reporting on the program's performance.

In order to form an opinion against the audit objective, the ANAO primarily conducted fieldwork and documentation reviews at DEEWR's central office. A stratified random sample (in order to provide for representation from states, territories and school sectors) of 74 applications from Rounds 1 and 2 was also selected for detailed examination. Through this sample, the ANAO sought to determine whether funding applications had been assessed in accordance with the established assessment criteria and that quality assurance mechanisms for the assessment process were effective.

The objective of the audit was to examine the Tax Office's administration of the Lost Members Register. In particular, the audit examined the Tax Office's governance arrangements for the LMR; its strategies for managing data quality; and its provision of access to LMR data. The audit also considered how the Tax Office's administration of the LMR has responded to recommendations made in the ANAO's earlier review (Audit Report No.17, 2005–06 Administration of the Superannuation Lost Members Register), relevant changes in funding and legislation supporting the LMR, as well as the Change Program.

The objective of the audit was to assess whether Customs has implemented effective measures to control IUU fishing in the Southern Ocean. The audit examined Customs' management and coordination of enforcement operations in the Southern Ocean, with particular emphasis on:

• the approach to assessing and reporting SOMPR program performance, and whether outcomes are being met;
• coordination with other stakeholder agencies to meet program outcomes;
• the operational planning framework, management of human and physical resources and contract management; and
• the management of the deployment and operation of program maritime assets.

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

The objectives of this follow-up audit were to:

• examine the ATO's implementation of the ten recommendations in The Australian Taxation Office's Management of its Relationship with Tax Practitioners (Audit Report No.19, 2002–03), having regard to any changed circumstances, or new administrative issues, affecting implementation of those recommendations; and
• identify scope for improvement in the ATO's management of its relationship with tax practitioners.

Follow up audits are recognised as an important element of the accountability processes of Commonwealth administration. 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 Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.

A Special Account is a mechanism used to record amounts in the Consolidated Revenue Fund that are set aside for specified purposes. A total of $3.40 billion was reported as held in Special Accounts as of 30 June 2003, with $10.33 billion reported as credited to Special Accounts in 2002-03 and $10.06 billion in reported payments (debits) from these Accounts. The audit examined the establishment, management and abolition of Special Accounts by Commonwealth agencies, as well as compliance with legal requirements

The objective of the audit was to assess Customs and Border Protection’s use of risk management to assist in the processing of sea and air cargo imports.

The objective of the follow up audit was to assess the extent to which Customs has implemented seven of the previous audit's recommendations; the two recommendations relating to strategic and tactical taskings and dissemination of intelligence will be considered in the context of the planned performance audit of Illegal Foreign Fishing in Australia's Northern Waters.

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

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

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

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

The objective of this audit was to the examine action taken by the ATO to improve TFN integrity, particularly through the implementation of the recommendations made in:Report No.37, taking into account any changed circumstances, or new administrative issues, affecting the implementation of those recommendations; and Numbers on the Run, taking into account that the Government has not formally responded to the report at this time.The audit also aimed to identify further opportunities for the ATO to improve the effectiveness and efficiency of the TFN system. The report of this audit is necessarily detailed as it considers each of the recommendations and the extent to which they have been implemented.

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 objective of the audit was to review and assess the use, and management of, automatic exchanges of information under Double Taxation Agreements (DTAs) by the Tax Office.

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 audit objective was to assess the effectiveness of DEST's administration of its role in Australian Apprenticeships. To achieve this, the ANAO assessed DEST's performance to determine if DEST:

• monitored whether Australian Apprenticeships was achieving its objectives;
• effectively managed the Australian Apprenticeships Incentives Programme; and
• effectively managed its contracts with Australian Apprenticeships Centres.

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

The objective of the audit was to assess the management and effectiveness of DCO’s delivery and coordination of support services to ADF families, in particular support services provided when an ADF member is seriously injured or ill, or dies in service.

The objective of the audit was to assess the effectiveness of the Bureau of Meteorology’s implementation of the Improving Water Information Program.

The objective of the audit was to examine the effectiveness of the Department of Health and Ageing’s administration of New Directions. In this respect the ANAO considered whether:

• planning processes were developed to support the program’s objectives and rationale;
• implementation arrangements were clearly defined and aligned to the objectives of the program; and
• robust performance management arrangements had been established and were in use by the department.

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

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

The objective of the audit was to examine the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of the Tasmanian Forests Intergovernmental Agreement Contractors Voluntary Exit Grants Program.

The objective of this audit was to assess the effectiveness of DIAC’s administration of the character requirements of the Citizenship Act.

The objective of this follow up audit was to examine Customs' implementation of the eight recommendations in the ANAO Report No.16 2004–05 and the two related recommendations from JCPAA Report 404. The audit has had regard to issues affecting the implementation of the recommendations and has taken into account changed circumstances and new administrative arrangements since the previous audit.

The Auditor-General responded on 27 June 2017 to correspondence from Mr Andrew Wilkie MP dated 26 May 2017, requesting that the Auditor-General conduct an audit of Centrelink's automated debt recovery programs.

The objective of the audit was to assess the effectiveness of the administration of the Australian Prudential Regulation Authority (APRA) financial industry levies.

The objective of the audit was to assess the awarding of funding under the Supported Accommodation Innovation Fund against the requirements of the Commonwealth’s grants administration framework.

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

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

The audit objective was to assess the administrative effectiveness of Defence’s procedures to provide emergency assistance to the civil community.

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

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

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

The objective of the audit was to assess the effectiveness of the Department of Veterans’ Affairs’ administration of residential care payments.

The Auditor-General (A/g) responded on 18 May 2016 to correspondence from the Hon Anthony Albanese MP on 16 January 2016 regarding the ANAO performance audit of the approval and administration of Commonwealth funding for the WestConnex Project.

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.

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 whether Defence effectively managed the procurement process for services related to the recruitment of personnel to the ADF and the introduction of a new service provider.

The objective of this audit was to assess whether the WSA program has been administered effectively by the NWC/DEWHA, as relevant, and is achieving its stated program objective. Specifically, the ANAO examined whether:

• funding proposals have been assessed and approved in a fair, consistent manner and in accordance with applicable criteria, program guidelines and better practice;
• appropriate funding arrangements have been established with proponents, having regard to the size of the grant, the type of entity involved and the nature of the project; and
• DEWHA (and previously the NWC) is actively monitoring whether proponents are complying with their obligations, and grant payments are made only in accordance with funding agreements.

More broadly, the audit examined DEWHA's strategy for evaluating and reporting on the long-term benefits of the program.

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

The objective of the audit was to assess the application of the outcomes and outputs framework in Australian Government agencies. The audit included a review of:

• the outcomes and outputs of agencies and the integration of the outcomes and outputs framework into agencies' operations;
• the extent to which agencies' performance indicators incorporated better practice characteristics to enable agencies to meet their performance reporting obligations;
• agencies' processes for capturing, monitoring and reporting financial and performance information and the extent to which outcomes and outputs information was used in agency decision-making; and
• the extent that agencies met their external reporting and accountability obligations.

The audit consisted of a survey of 44 agencies subject to the Financial Management and Accountability Act 1997 (FMA Act) undertaken in October 2005 and detailed audit testing in three of those agencies. The purpose of the survey was to provide cross-agency data in relation to agencies' implementation of the framework during the period 2002–03 to 2005–06. The ANAO received responses from all 44 agencies, although not all agencies responded to all questions. The ANAO did not audit the information provided by survey participants and the reported results are based on agencies' responses to the survey.

The agencies at which detailed audit testing was undertaken were:

• Department of Education Science and Training;
• the then Department of the Environment and Heritage; and
• IP Australia.

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 DIMIA's management of its detention agreements with ACM to operate Australia's mainland immigration detention centres. In particular, the ANAO examined: DIMIA's strategic approach to the management and coordination of the contract; how DIMIA defined the services to be delivered by ACM; the systems in place to monitor and report against contract performance; the effectiveness of controls over contract payment arrangements; and DIMIA's management of infrastructure through the detention agreements.

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

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

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

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

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

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

The objective of this audit was to examine Australia's preparedness to respond to a human influenza pandemic and an outbreak of avian influenza in domestic poultry. The audit assessed:

• the whole of government arrangements for an influenza pandemic;
• action taken by DAFF to implement the recommendations from Exercise Eleusis, which tested the response arrangements for avian influenza;
• DoHA's planning for, and execution of, Exercise Cumpston, which tested the preparedness and response to an influenza pandemic; and
• the establishment, management and deployment arrangements of the National Medical Stockpile.

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 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 objective of the audit was to assess whether:

a) the AGD effectively manages the operation of the NSH; and
b) the AFP and ASIO have effective procedures in place to deal with incoming referrals from the NSH.

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.

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 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.

Recent performance audit priority for the Australian National Audit Office (ANAO) in the Infrastructure, Transport, Regional Development and Local Government portfolio has been directed at the administration of funding for land transport. Accordingly, this audit is one of a series ANAO is undertaking of land transport funding programs. Four audits have already been completed, namely:

• ANAO Audit Report No. 31 2005–06, Roads to Recovery;
• ANAO Audit Report No. 45 2006–07, The National Black Spot Program;
• ANAO Audit Report No. 22 2007–08, Administration of Grants to the Australian Rail Track Corporation; and
• ANAO Audit Report No. 29 2008–09, Delivery of Projects on the AusLink National Network.

The audit objectives were to report on the implementation status of the parliamentary resolutions and other actions arising out of the six recommendations made in the final PSC Report, Review by the Parliamentary Service Commissioner of Aspects of the Administration of the Parliament. The audit also broadly examined the impact of implementation of the parliamentary resolutions on aspects of: the level of services provided to the Parliament generally following amalgamation of the three former parliamentary departments into the Department of Parliamentary Services; and accommodation space within Parliament House. The designated audit agency was the Department of Parliamentary Services (DPS).

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

The objective of the audit was to assess the effectiveness of the Department of Health’s and Australian Hearing’s administration of the Community Service Obligations program for hearing services.

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

The objective of this audit is to assess Customs and Border Protection's processing of incoming international air passengers in the primary line, in particular the extent to which: (a) systems and controls effectively support the referral of incoming air passengers who pose a risk and those carrying prohibited items; (b) air passengers presenting an immigration risk are processed appropriately; and (c) Customs and Border Protection has arrangements in place to effectively promote co-operation and information sharing between Customs and Border Protection and DIAC.

The objective of the audit was to assess the effectiveness of DIAC's management of MAL. The scope was confined to DIAC's management and use of the system: it did not examine the work of others with an interest in the system, such as security agencies.

The audit examined aspects of the integrity and management of customer data stored on ISIS. In particular, the audit considered measures of data accuracy, completeness and reliability. The scope of the audit also extended to aspects of Centrelink's IT control environment - in particular, controls over data entry.

The objective of the audit was to assess the effectiveness of Defence’s monitoring of the implementation of ANAO and internal audit recommendations. The audit also examined a sample of ANAO and internal audit recommendations—reported as being complete by Defence—to assess the extent to which these recommendations had been implemented by Defence.

The audit examined aspects of financial management in the Health Insurance Commission (HIC). The audit objective was to examine the effectiveness of the HIC's internal control structures, as well as its financial management framework and processes, in order to form an opinion on their ability to support HIC Commissioners and managers to make informed decisions on the efficient and effective use of Commonwealth resources.

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

The Auditor-General (A/g) responded on 6 October 2015 to correspondence from the Hon Richard Marles MP on 30 August 2015 regarding training that has been provided to officials within Australian Border Force (ABF) since its inception on 1 July.

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 Customs and Border Protection’s arrangements for managing the safe and secure storage and disposal of detained goods.

The objective of the audit was to assess the effectiveness of Australia’s arrangements to meet its treaty obligations under three selected treaties:

• International Convention on Civil Liability for Bunker Oil Pollution Damage 2001;
• Agreement between Australia and the International Atomic Energy Agency for the Application of Safeguards in connection with the Treaty on the Non-Proliferation of Nuclear Weapons of 1 July 1968 and Additional Protocol; and
• Convention on the Rights of the Child 1990.

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

The Auditor-General (A/g) responded on 23 September 2015 to correspondence from Senator Nick Xenophon on 8 September 2015 regarding florist at Parliament House, DPS and LGW Design.

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 objectives of the audit were to assess:

• whether FaCSIA has effectively administered the distribution of funding for the Local Answers, VSEG, Reconnect and Minor Capital Upgrade programmes, including promoting the relevant schemes to potential applicants, developing application forms, handling and appraising applications, selecting recipients and making grant announcements;
• the pattern of approvals of grants to States/Territories and to electorates held by the Government and Opposition parties under the Local Answers and VSEG programmes; and
• whether FaCSIA administered eight one-off grants to community organisations provided as a result of Government commitments during the 2004 Federal Election campaign in line with relevant legislation and guidelines.

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

This audit focused on the approval of business system projects -projects aiming to achieve a business objective such as reduced costs or to implement a new program, in contrast with projects with a narrower technology focus such as replacing an agencyʹs desktop computers.

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

The objective of the audit was to assess the effectiveness of the Tribunals' management of their operations. To this end, the audit examined whether the MRT and the RRT:

• have achieved intended operational efficiencies from the introduction of common facilities, services and resourcing;
• have established appropriate arrangements for governance, business planning and guidance of Members and staff, and for performance monitoring and reporting of Tribunal operations;
• finalise cases within Tribunal time and productivity standards; and
• provide applicants with services in accordance with service standards.

The audit covered Tribunal operations for review of visa decisions. The correctness of individual decisions was not assessed as part of the audit.

The audit focused particularly on developments in the Tribunals' management performance in the four year period from 2001–02 to 2004–05.

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.

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.

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

The objective of the audit was to assess DAFF's implementation and administration of the three forest industry assistance programs under the TCFA. Particular emphasis was given to the:

• implementation of the programs and ongoing governance arrangements;
• promotion of the program and the development of program guidelines;
• assessment of applications and approval of funding; and
• management of funding agreements.

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

The audit objective was to determine whether DIAC's biometrics program had appropriate:

• business review processes (including a business case);
• authorisation;
• business and IT governance arrangements; and
• IT project management and systems development arrangements.

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.