The audit objective was to assess whether the Department of Employment effectively designed and monitors the progress of the jobactive program.

The audit objective was to assess the effectiveness of the implementation of the My Health Record system under the opt-out model.

The objective of the audit was to assess the effectiveness of the award of funding under the first round of the Safer Streets programme.

The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC’s) administration of the National Competitive Grants Program (NCGP).

The objective of the audit was to assess the effectiveness of the NDIA’s management of assistance with daily life supports.

The objective of the audit was to assess the effectiveness of the design and administration of the VET FEE-HELP scheme.

The objective of this audit was to assess the effectiveness to date of the implementation of the Tourism 2020 strategy by the Australian Trade and Investment Commission (Austrade) and Tourism Australia.

The objective of the audit was to examine the Department of Agriculture, Water and the Environment’s effectiveness in implementing the Regional Land Partnerships program.

The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s (NIAA’s) processes to design and transition to a new remote employment program.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities in addressing Superannuation Guarantee non-compliance.

Mr Ian McPhee - Deputy Auditor-General, presented at the CPA Australia Seminar

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

The objective of the audit was to assess the effectiveness of the Clean Energy Regulator’s crediting and selection of carbon abatement to purchase under the Emissions Reduction Fund.

This is the second audit report under the Senate Order, which requires all Financial Management and Accountability Act 1997 (FMA Act) agencies to place on the Internet, lists of contracts of $100 000 and more by the tenth day of the Spring and Autumn sittings of Parliament. It relates to the audit of the contract information to be listed on the Internet by the tenth day of the Autumn 2002 sitting. The audit involved a desktop review of all FMA Act agencies' Internet listings; and a detailed review at six selected agencies, of the process for making the Internet listings, and the policies and practices for determining confidentiality provisions in contracts.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of the JobKeeper scheme.

The objective of this audit was to assess the effectiveness of the Department of Education and Training’s design and implementation of the Vocational Education and Training (VET) Student Loans program.

The shared content volume of the ANAO Audit Manual applies to all assurance activity performed by the ANAO, including financial statements and performance auditing. The shared volume addresses key matters affecting compliance with the Auditor-General Act 1997 and other aspects of the ANAO’s legislative framework. It sets out the main requirements of the ANAO’s overall system of quality control in accordance with ASQC1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, Other Assurance Engagements and Related Services Engagements.

The audit objective was to assess whether the early stages of DIAC's preparations for the re-tendering of the detention and health services contracts were consistent with sound practice. The audit focused on governance arrangements, in particular the recordkeeping arrangements, roles and responsibilities of personnel, expert advisors and the probity auditor—matters raised in the previous audit report. The audit did not examine the RFT, which is not due to be issued until April 2007.

The objective of this audit was to examine whether procurements of office furniture have been consistent with the Commonwealth Procurement Rules and are achieved value for money.

The objective of the audit was to provide assurance to Parliament on effectiveness of FMIS implementations by:

• evaluating the effectiveness of selection and implementation management; and
• evaluating whether the implemented FMIS met the needs of agencies.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of capital gains tax for individual and small business taxpayers.

The objective of this audit was to assess the effectiveness of the evaluation of selected Australian Government pilot programs.

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

The audit objective was to assess the effectiveness and equity of the award of funding under the Clean Technology Program in the context of the program objectives and the Commonwealth’s grants administration framework.

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

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

The objective of the audit was to assess the effectiveness of the Department of the Environment and Energy’s arrangements for the preparation and reporting of Australia’s greenhouse gas emissions estimates and projections.

The objective of the audit was to assess the effectiveness of Australian Government-funded aged care services delivered to Aboriginal and Torres Strait Islander people.

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The audit assessed whether the Streamlining Government Grants Administration Program improved the effective and efficient delivery of grants administration.

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

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

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

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

The objective of the audit was to assess the effectiveness of the design and conduct of the third and fourth funding rounds of the Regional Development Australia Fund.

The objective of the Risk Framework and associated programs of risk management activities is to support effective risk management across all ANAO operations.

The objective of this audit was to assess the extent to which entities’ establishment and use of ICT related procurement panels and arrangements supported the achievement of value for money outcomes.

The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s administration of the Renewable Energy Target scheme. 

The audit objective was to assess the effectiveness of the Department of Education’s design and governance of the Child Care Package.

The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.

The audit objective was to assess the effectiveness of selected departments’ implementation of deregulation initiatives.

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 audit assessed the effectiveness of the rural research and development corporations’ management of probity.

The objective of the audit was to examine whether the procurements that Department of Foreign Affairs and Trade conducts through its Australian Passport Office are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the Indigenous Legal Assistance Programme.

The objective of this audit was to assess the effectiveness of the Australian Energy Regulator’s regulation of energy markets.

The audit objective was to assess the effectiveness of the design and implementation of round two of the National Stronger Regions Fund.

The audit objective was to determine whether selected grant programs are being administered efficiently by the Australia Council in relation to suitable comparators. The selected grant programs are collectively known as the Australia Council Grants Program.

The audit objective was to assess the departments of Health and Human Services’ administration, including oversight and monitoring arrangements, for the Indemnity Insurance Fund.

The audit objective was to assess whether the Australian Government has established an appropriate framework for responding to crises.

The objective of the audit was to assess the effectiveness of the Phoenix Taskforce to combat illegal phoenix activities.

The objective of the audit was to assess the Department of Agriculture and Water Resources' establishment and administration of the Farm Finance and Drought Concessional Loans programs.

The objective of this performance audit was to assess whether DIMIA's information systems and business processes are effective in supporting APP to meet its border security and streamlined clearance objectives. In particular, the audit focused on the following: Mandatory APP - Stage 1 (MAPP1) project management; MAPP1 IT development and system performance; APP performance reporting; contract management; and financial management.

The objective of this audit was to examine the effectiveness of the Department of Defence's administration of contractual obligations relating to the Defence Industry Security Program.

The objective of this audit was to assess the effectiveness of the Department of Home Affairs' management of family-related visas.

The objective of this audit was to assess the effectiveness of the administration of the commuter car park projects within the Urban Congestion Fund.

The audit objective was to assess whether Defence achieves value for money in the procurement of fuels.

The audit objective was to examine whether the design and conduct of the procurement process for delivery partners for the Entrepreneurs’ Programme complied with the Commonwealth Procurement Rules, and whether the signed contracts are being appropriately managed.

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

The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.

The objective of the audit was to assess the effectiveness of the Attorney-General’s Department’s administration of the terms of the Natural Disaster Relief and Recovery Arrangements Ministerial determination.

The objective of this audit was to assess whether the Australian War Memorial is effectively managing the development project.

The objective of the audit was to examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.

The objective of the audit was to assess the effectiveness of Industry Innovation and Science Australia's, the Department of Industry, Science, Energy and Resources', and the Australian Taxation Office's administration of the Research and Development Tax Incentive program.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

The objective of the audit was to examine Defence's management of leases that have resulted from property sale and leaseback transactions. Leases subject to review were for a period of ten or more years and included the following six properties: the Defence Plazas in Sydney and Melbourne; the Hydrographic Office Wollongong; DNSDC Moorebank; Campbell Park Offices in Canberra; and ADC Weston Creek in Canberra. The audit examined the process for identifying the properties for sale and leaseback and the sale approval process. The audit sought to determine the basis on which the properties were proposed for sale and leaseback and the financial impact for the Government. The audit also reviewed the lease terms and conditions to determine whether they protect the Government's interests, and examined Defence's management of commitments arising from the leases.

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 this audit was to assess the effectiveness of the Director of National Parks’ management of Australia’s six Commonwealth national parks.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.

The objective of this audit was to assess the effectiveness of the National Indigenous Australians Agency’s administration of funding for remote housing in the Northern Territory.

The audit objective was to assess the effectiveness of the selected entities:

• management of the delivery of projects awarded funding under four programmes where ANAO has previously audited the application assessment and selection processes; and
• development and implementation of evaluation strategies for each of those programmes.

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

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

The objective of this audit was to examine if Social Services and Human Services drive improvements in the Disability Support Pension program using data and information from multiple sources, including agreed Auditor-General and parliamentary committee recommendations. 

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

The objective of this audit was to assess the effectiveness of the administration of the mandatory minimum requirements for Aboriginal and Torres Strait Islander participation in major government procurements in achieving policy objectives. 

The objective of the audit was to assess the effectiveness of the Australian Federal Police’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.

The objective of this audit is to assess whether the Department of Infrastructure, Transport, Regional Development, Communications and the Arts effectively managed the approval and administration of the Australian Government’s $2.2 billion funding commitment towards Suburban Rail Loop East.

The objective of the audit was to assess the effectiveness of administration of physical security in the revised Protective Security Policy Framework.

The objective of this audit was to assess the effectiveness of the National Recovery and Resilience Agency's administration of the Disaster Recovery Funding Arrangements (DRFA).

The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s (CER) issuing, compliance and contracting activities related to Australian Carbon Credit Units.

The audit objective was to assess the effectiveness of the Department of Defence's management of the disposal of specialist military equipment.

The objective of this audit was to assess the effectiveness of the design and award of funding for Round 6 of the Mobile Black Spot Program.

The objective of the audit was to assess the effectiveness of the Australian Pesticides and Veterinary Medicines Authority’s (APVMA’s) implementation of reforms to agvet regulation and the extent to which the authority has achieved operational efficiencies and reduced the cost burden on regulated entities.

The objective of the audit was to assess whether the Department of Infrastructure, Regional Development and Cities had designed and implemented appropriate governance and administration arrangements for the transition and delivery of sustainable reforms to services on Norfolk Island.

The objective of the audit was to assess the effectiveness of the department’s management of non-compliance with the Therapeutic Goods Act 1989 for unapproved therapeutic goods.

The objective of this audit is to assess the effectiveness of the design and implementation of the Department of Agriculture, Water and the Environment’s cultural reform program prior to the July 2022 Machinery of Government changes.

The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.

The objective of the audit was to examine the effectiveness of the Department of Social Services' (DSS) administration of the National Rental Affordability Scheme (NRAS), with a focus on the assessment of applications, and management of reserved allocations.

The audit objective was to examine whether the Department of Defence implemented a selection of agreed parliamentary committee recommendations and ANAO performance audit recommendations.

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

This audit examined the effectiveness of the National Archives of Australia’s implementation of the Building Trust policy and selected entities’ management of information assets (records, information and data).

The objective of this audit was to assess the effectiveness of the design and establishment of the Regional Investment Corporation.

The audit objective was to assess the effectiveness and efficiency of the Department of Human Services’ management of Smart Centres’ Centrelink telephone services.

The objective of the audit is to assess the effectiveness of the Department of the Prime Minister and Cabinet’s implementation of food security initiatives for remote Indigenous communities.

The objective of this audit was to assess the effectiveness of the implementation of the government response to the Black Economy Taskforce report.

The objective of this audit was to assess the effectiveness of the Department of Health’s administration of the Community Health and Hospitals Program.

This is the third audit report undertaken by the ANAO in response to a request made by the Senate in the Senate Order for Departmental and Agency Contracts, which requires all Financial Management and Accountability Act 1997 (FMA Act) agencies to place on the Internet, lists of contracts of $100 000 and more by the tenth day of the Spring and Autumn sittings of Parliament. It relates to the audit of the contract information to be listed on the Internet by the tenth day of the Autumn 2002 sitting. The audit involved a desktop review of all FMA Act agencies' Internet listings; and a detailed review in six selected agencies, of the process for making the Internet listings, and the policies and practices for determining and identifying whether contracts contained either confidential provisions and other requirements of confidentiality.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of annual compliance arrangements with large corporate taxpayers.

The objective of this audit was to assess the extent to which the Department of Agriculture and Water Resources (Agriculture) has addressed the recommendations from ANAO Audit Report No. 46 of 2011–12, Administration of the Northern Australia Quarantine Strategy (NAQS).

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s engagement with tax practitioners in achieving efficient and effective taxation and superannuation systems.

The objective of the audit was to assess whether the contractual arrangements that have been put in place for the delivery of the Moorebank Intermodal Terminal (MIT) will provide value for money and achieve the Australian Government’s policy objectives for the project.

The audit objective was to assess the effectiveness of the Department of Veterans' Affairs and Department of Defence's administration of rehabilitation services under the Military Rehabilitation and Compensation Act 2004.

The objective of this audit was to assess the effectiveness of the Department of Defence’s design process and implementation to date of the Defence Export Strategy.

The audit objective was to assess whether Tourism Australia’s procurement and contract management activities are complying with the Commonwealth Procurement Rules and demonstrating the achievement of value for money.

The audit objective was to re-assess the three entities' compliance with the 'Top Four' mandatory strategies in the Australian Government Information Security Manual (ISM). The audit also aims to examine the typical challenges faced by entities to achieve and maintain their desired ICT security posture.

The objective of the audit was to assess whether Defence Housing Australia administers its functions efficiently and effectively, and in accordance with the Government Business Enterprise guidelines.

The objective of the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.

The objective of this audit was to assess the effectiveness of Comcare’s administration of claims for Australian Government entities under its workers’ compensation scheme.

The audit objectives were to report on the efficiency and effectiveness of selected agencies' management of telecommunications services. The specific purpose was to:

• identify the potential for more effective management of telecommunications services;
• consider the appropriateness of Commonwealth agencies' management of telecommunications services to take advantage of technological opportunities; and
• identify the elements of sound administration in the management of telecommunications services.

The audit criteria addressed agencies' performance against benchmarks of sound administrative practice in relation to procurement; planning; business process re-engineering; financial management; and performance management. The audit focussed primarily on telecommunications services, as distinct from capital items and equipment.

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 examine the effectiveness of the Department of Social Services' administration of the Cashless Debit Card program, including implementation of the recommendations made in Auditor-General Report No.1 2018–19, The Implementation and Performance of the Cashless Debit Card Trial.

The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s delivery of services to Australians travelling or residing abroad.

This audit is a part of the ANAO's protective security audit coverage. The objective of this audit was to determine whether agencies audited had developed and implemented sound IT security management principles and practices supported by an IT security control framework, in accordance with Australian Government policies and guidelines. The audit at each agency examined the framework for the effective management and control of IT security, including the management of IT operational security controls and, where applicable, was based on the Australian Government protective security and information and communications technology (ICT) security guidelines that were current at that time.

The audit objective was to examine whether the selected entities have implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

The objective of the audit was to assess the effectiveness of the Australian Trade Commission’s administration of the Export Market Development Grants scheme, in providing incentives to small and medium Australian enterprises for the development of export markets.

The audit examined whether the COVID-19 National Medical Stockpile (NMS) procurement requirement was met through effective planning and governance arrangements.

The objective of the audit was to examine the effectiveness of monitoring and payment arrangements under National Partnership Agreements.

The objective of the audit was to assess whether the Department of the Treasury (Treasury) had complied with gifts, benefits and hospitality requirements.

The objective of this audit was to assess the effectiveness of the Department of Social Services’ role in implementing the National Plan to Reduce Violence Against Women and their Children 2010–2022 (the National Plan).

On 2 November 2000, the Senate agreed to a resolution that the Auditor-General be requested to review all expenditures and entitlements accruing to Parliamentarians and Ministers in 1999-2000. The resolution requested that the Auditor-General consider a number of specific matters, and report by 30 June 2001. In the course of that audit, examination of issues relating to Parliamentarians' staff was deferred in order to give the Auditor-General a reasonable chance of reporting reasonably close to the Senate's requested reporting timeframe. ANAO Audit Report No.5 2001-02, Parliamentarians' Entitlements: 1999-2000, was tabled in the Parliament in August 2001. A proposed audit of the administration by Finance of the entitlements of staff engaged under the Members of Parliament (Staff) Act 1984 (MOP(S) Act was included in the ANAO Audit Work Program for 2001-02. The objectives of this performance audit were to: review the effectiveness of the internal control structures in the Department of Finance and Administration (Finance) concerning the administration of entitlements for MOP(S) Act staff; review the effectiveness and efficiency of the procurement and support services Finance provides in relation to MOP(S) Act staff: and identify principles of sound administrative practices to facilitate improved administrative arrangements for the future. The audit covered Finance's administration of payments and services to MOP(S) Act staff during the period 1998-99 to 2001-02. Sub-section 15(c) of the Auditor General Act 1997 precludes an audit of persons who are engaged under the MOP(S) Act. Accordingly, the audit scope did not include examination of the responsibilities of MOP(S) Act staff.

The audit objective was to examine the effectiveness of Snowy Hydro Limited’s governance arrangements for early implementation of Snowy 2.0, the expansion to the Snowy Hydro Scheme.

The objective of the audit was to assess key aspects of the Australian Taxation Office's administration of the PAYE system in relation to employers' remittances and to identify opportunities for improvement. The audit focussed on four areas:

• remittance monitoring, especially managing late remittances;
• follow-up action for end of year reconciliation, including discrepancies;
• handling compliance intelligence gained from the public; and
• ATO compliance projects.

The objective of the audit was to assess whether FaCS had established effective business arrangements with Centrelink to help ensure that new claims for Age Pension were properly assessed in accordance with the Social Security Law and the Guide to the Social Security Law. In the context of the audit objective, the primary issues examined were whether FaCS had:

• established an appropriate business framework;
• adopted an appropriate risk management approach;
• appropriately monitored and evaluated performance; and
• provided relevant business support to Centrelink.

The audit examined the administrative effectiveness of arrangements between Health and HIC, in relation to the management and administration of the Medicare Benefits Scheme and the Pharmaceutical Benefits Scheme. Health predominantly exercises a policy and leadership role within the health portfolio - HIC delivers a range of health services directly to the public and members of the health industry. Both agencies have stated that they recognise the importance of working together, as partners in their respective roles, to maximise their performance in the achievement of health portfolio outcomes and to discharge their respective responsibilities. This joint commitment is embodied in a written agreement - called the Strategic Partnership Agreement (SPA).