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.

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.

This report is the first of the two reports and focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2021–22 financial statements audits. This report examines 25 entities, including all departments of state and a number of major Australian government entities. The majority of entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2020–21 Consolidated Financial Statements.

The objective of the audit was to assess the effectiveness of FaHCSIA’s administration of the HAF. To address this objective, the Australian National Audit Office (ANAO) assessed FaHCSIA’s administration against a range of audit criteria, including the extent to which:

• assessment and approval processes were soundly planned and implemented, and were consistent with the requirements of the overarching financial management framework;
• appropriately structured funding agreements were established and managed for each approved grant; and
• the performance of the HAF, including each of the funded projects, was actively monitored and reported.

The objective of the audit was to assess the effectiveness of the Department of Veterans’ Affairs’ and the Department of Defence’s administration of the Australian Government’s $55 million support package announced in the May 2010 Budget for former F-111 fuel tank maintenance workers and their families. The audit examined the implementation of the 14 agreed recommendations in the Government Response to the 2009 Parliamentary Inquiry into the F-111 deseal/reseal issues, which formed the basis of the May 2010, F-111 support package.

The objective of the audit was to assess the administrative effectiveness of FaHCSIA's management of the GBM initiative, and the extent to which the initiative has contributed to improvements in community engagement and government coordination in the Northern Territory.

The audit focused on FaHCSIA's management of the GBM initiative under the NTER. The audit scope did not include additional functions assigned to some GBMs in the Northern Territory under the National Partnership Agreement on Remote Service Delivery (the National Partnership Agreement), or to Australian Government staff with similar roles and functions supporting the implementation of the National Partnership Agreement in Queensland and Western Australia.

The objective of the audit was to assess the efficiency and effectiveness of the management of AQIS cost-recovery systems and provide assurance to the Parliament that the cost-recoverable programs are identifying and recovering the full costs of services provided, without cross-subsidisation.

The audit objective was to assess the effectiveness of the establishment, implementation and operation of the Early Years Quality Fund against the requirements of the Early Years Quality Fund Special Account Act 2013 and the Commonwealth grants administration framework.

This edition of audit insights focuses on efficiency in the public sector. Find out more about what we think efficiency looks like, why we think efficiency is important in ensuring that public sector agencies remain sustainable, and some examples from recently tabled audits of what we can learn from others.

The ANAO’s governance structure and practices support the Auditor-General in the oversight of the organisation, management of its resources and the delivery of quality audit products. The corporate governance framework, processes and related organisational capability supports the delivery of the ANAO’s purpose, and meets public and community expectations of probity, accountability and transparency.

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

The 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 audit objective was to assess whether agreements between Australian Government (Commonwealth) agencies reflect sound administrative practices. To meet this objective, the audit reviewed current government policy and a range of better practice guidelines, conducted interviews with agencies and examined cross-agency agreements, to formulate suitable audit criteria and subsequently develop better practice principles.

The objective of the audit was to assess the effectiveness of the Department of Foreign Affairs and Trade’s management of Australian aid to Vanuatu.

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

The objective of the audit was to examine the effectiveness of Defence’s implementation of reforms to capability development since the introduction of the two-pass process for government approval of capability projects and government’s acceptance of the reforms recommended by the Mortimer Review. The scope of this audit included the requirements phase and, to a limited extent, the acquisition phase of major capability development projects, focusing upon changes flowing from the major reforms.

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

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

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

The objective of this performance audit was to assess the administration of the National Black Spot Programme. It was undertaken in a manner similar to the audit of the Roads to Recovery Programme. Specifically, the audit approach involved:

• examination of DOTARS records and discussions with officers in DOTARS and four of the State road transport authorities responsible for administering the Programme;
• analysis of project monitoring, reporting and payment arrangements; and
• selecting a sample of 45 LGA areas across four States so that ANAO could examine projects delivered with Commonwealth funding.

The objective of the audit was to assess the effectiveness of DFAT's implementation of biometric technology to meet international requirements for enhanced passport security. In particular, the audit examined whether:

• Australian ePassports meet international requirements, and coordination with Australian stakeholders is effective;
• Australian biometric passport technology is fit for purpose and has enhanced passport security;
• personal data on the passport microchip is secure and DFAT maintains an appropriate focus on both protecting privacy and client satisfaction; and
• arrangements are in place to evaluate the effectiveness of the ePassport and to monitor risks.

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

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

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

The objective of 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 objective of this audit was to assess the effectiveness of Tourism Australia's governance arrangements, the management of its marketing contracts, and whether outcomes are being achieved. The audit reviewed Tourism Australia's:

• procurement processes for selecting service providers;
• management of service provider contracts; and
• governance framework including planning, performance management and reporting.

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.

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 this audit was to assess the effectiveness of DEEWR's administration of Job Network service fees. The ANAO examined DEEWR's arrangements to:

• specify the nature and level of services to be supplied by JNMs and to communicate this to the JNMS;
• calculate and pay service fees in accordance with the Employment Services Contract (ESC) 2006–2009 it has with JNMs; and
• obtain assurance that JNMs have delivered services in accordance with the contract.

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

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

This audit focuses on the Australian Defence Force's (ADF) Air Combat fleet's logistics support, regular maintenance and structural refurbishment. These activities are collectively referred to as fleet in-service support. The current Defence White Paper states that Air Combat is the most important single capability for the defence of Australia.

The audit objective was to assess the effectiveness of the Air Combat fleet's in-service support arrangements to provide capability for air combat operations. Capital equipment acquisition projects covered by this report are limited to the Hornet and F-111 structural refurbishment projects, which aim to ensure these aircraft remain serviceable until their withdrawal from service.

The audit objective was to assess the effectiveness of the Department of Health and Ageing and the Australian National Preventive Health Agency in fulfilling the Commonwealth’s role in implementing the Council of Australian Government’s National Partnership Agreement on Preventive Health, to achieve the Agreement’s objectives, outcomes and outputs, including supporting all Australians to reduce their risk of chronic disease.

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

The objective of the audit was to assess how effectively Geoscience Australia provides geoscientific and geospatial information and services to assist the Australian Government and key stakeholders. Particular emphasis was given to:

• the collection and management of geoscientific and geospatial data and information, including accessibility;
• the provision of products and services; and
• governance arrangements.

The ANAO examined a number of datasets and product and service projects to assess Geoscience Australia's performance in providing geoscientific and geospatial information and services.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Senior Executive Leadership Program - Preparatory day, Hill Station, Canberra

The objective of the audit was to assess the implementation and effectiveness of the enhanced grants administration requirements for:

• reporting to the Finance Minister on the awarding of grants within their own electorate by Ministers who are Members of the House of Representatives;
• reporting to the Finance Minister on instances where Ministers have decided to approve a particular grant which the relevant agency has recommended be rejected; and
• the website reporting of grants awarded.

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

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

The 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 objective of the audit was to assess the progress of the M113 Upgrade Project (Defence Project: Land 106), including progress in the development of operational capability resulting from the introduction of the upgraded vehicles into service. The high-level audit criteria used to assess the project’s progress and Defence’s effectiveness in administering the M113 Upgrade Project were:

• the degree to which the schedule for the production and delivery of upgraded M113 vehicles to Defence had been recovered in accordance with Defence’s response to the 2008–09 audit report and contractual requirements, as negotiated over the life of the contract;
• Defence’s measurement and allocation of the total cost of the upgrade project; and
• the development of capability arising from the upgrade project.

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 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 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 Australian National Audit Office (ANAO) 2016-20 Corporate Plan is the primary strategic planning document, and outlines how the ANAO intends to deliver against the purpose over the coming four years.

The objectives of the audit were to determine whether FaCS and Centrelink had: a valid Business Case for the Edge project, as revised from time to time, including estimated costs, actual costs, and expected benefits; effective governance of the project, including reviews at critical points in the project and subsequent decisions to continue or, in the final analysis, to discontinue; an appropriate contract with SoftLaw, which was adequately managed; delivered appropriate advice on progress, project viability, and acceptable solutions to technical issues to Executive of FaCS and Centrelink during the project; and valid reasons for discontinuing the project. The ANAO began this audit in March 2004, four months after the Edge project was terminated, following the Auditor-General's agreement to a suggestion by the Joint Committee of Public Accounts and Audit that the project was a suitable subject for audit.

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 objective of the audit was to assess the effectiveness of FaHCSIA's management of the Australian Government's responsibilities under the NPARSD. In this respect the ANAO considered whether:

• planning processes enabled effective establishment of the remote service delivery model;
• implementation of the key elements of the remote service delivery model effectively addressed the quality and timing requirements of the NPARSD; and
• performance measurement systems were developed to enable the parties to the agreement to assess whether the NPARSD objectives are being met.

The objective of the audit was to assess FSANZ's administration of its food standard functions, as specified in the Food Standards Australia New Zealand Act, 1991 (last amended 2007).
Particular emphasis was given to whether:

• FSANZ's performance management and reporting provided effective support and ensures accountability;
• FSANZ effectively administered its food standard development and variation function, including its stakeholder management; and
• FSANZ effectively monitored the implementation of its standards and coordinates relevant jurisdictions to address market failures.

The objective of the audit was to assess the effectiveness of the procurement and contracting associated with:

• the design, development and delivery of government advertising campaigns by Commonwealth departments; and
• the operation of the Central Advertising System (CAS).

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 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.

Given the significant expenditure associated with the Super Seasprites, and the problems that the Project had encountered over some time, the ANAO had commenced this performance audit prior to the Government's decision to cancel the Project. The focus of the audit was on Defence's and DMO's administration of the Project. In light of the Government's decision to cancel the Project, the objective of the audit was revised to place greater emphasis on those issues that resulted in the failure of the Project to provide the required capability, and highlighting project management lessons for major Defence acquisitions going forward.Accordingly the audit objective was to:

• identify those factors that contributed to the on-going poor performance of the Project;
• outline measures taken by Defence and DMO in seeking to overcome issues encountered by the Project, and key lessons arising from this project for the benefit of major acquisitions projects generally; and
• determine the capability and cost implications of a project that failed to deliver to expectations.

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

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

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

The objective of the audit was to assess 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 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.

This edition of audit insights covers audit reports tabled in Parliament during the fourth quarter of 2017–18 with a focus on the key learnings relating to cyber resilience. Cyber security is an increasing risk across government and one that requires attention by Accountable Authorities.

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 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.

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 evaluate the Department's performance in pursuit of selected PBS program objectives and outcomes, including to investigate and evaluate the economy, efficiency, administrative effectiveness and accountability of the management of the listing process as a significant element of the program. This involved a review of the developments in the listing process over recent years including: the establishment of a comprehensive database of major applications for PBS listing between 1991 and 1996, which facilitated a detailed analysis of the time taken to list drugs on the PBS schedule; a technical consultancy into the DHFS' Guidelines to industry for preparation of applications for PBS listing, and into the use of the economic analysis in assessing proposals for PBS listing; and a review of the selection process including the operations of the PBS advisory committees.

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

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

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

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 objective was to examine the adequacy of Defence's and DMO's management of the nearly completed elements of Project Air 5276. The ANAO identified a number of causes for time delays and cost escalation in those elements. Those causes are outlined in the overall audit conclusions, to assist in the achievement of improvements in future planning and management of capital equipment acquisitions.

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

The audit addressed administration of migrant settlement services by DIMA, in particular:

• strategic management, including corporate planning, performance measurement and reporting arrangements; and
• operational management of some of the individual schemes operated by DIMA (the Adult English Migrant Program and Translating Interpreting Services were not covered as part of this audit).

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

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

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

The 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.

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 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 Therapeutic Goods Administration (TGA), a division of the Commonwealth Department of Health and Ageing, is responsible for the regulation of the manufacture and supply of therapeutic goods. The objective of the audit was to assess the TGA's regulation of non-prescription medicinal products. In particular, it reviewed the TGA's systems, procedures and resource management processes used to approve new manufacturers, monitor ongoing manufacturer and product compliance with mandated requirements, and manage non-compliance. The audit made 26 recommendations designed to improve the transparency, quality and reliability of regulatory decisions taken by the TGA and improve its accountability mechanisms by enhancing its management information systems.

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

The objective of the audit was to assess the effectiveness of the implementation of the NPARIH in the Northern Territory from the perspective of the Australian Government.

This second audit report relating to SMSFs examines the effectiveness of the Tax Office's approach to managing SMSF compliance risks. Specifically the ANAO examined the processes the Tax Office uses to:

• identify the risks relevant to SMSFs not complying with their obligations under the SISA, including members accessing their superannuation early;
• mitigate SMSF compliance risks; and
• administer fund wind-ups.

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 objective of the audit was to examine whether the UP and CPP services provided by the Australian Federal Police Protection Service are being managed effectively. In particular, the audit examined:

• whether the Protection function has been effectively integrated into the AFP, and sound arrangements are in place to strategically plan Protection services and manage risks;
• whether Protection staff have access to appropriate training and guidance; and
• the management arrangements for UP and CPP services.

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 audit objectives were:

• to assess the effectiveness of the revised certification process in promoting compliance of government advertising campaigns (campaigns) with the March 2010 Guidelines on Information and Advertising Campaigns by Australian Government Departments and Agencies (2010 Guidelines);
• to assess the effectiveness of agency administration in developing campaigns and implementing key processes against the requirements of the campaign advertising framework;
• to assess the effectiveness of Finance’s administration of the campaign advertising framework; and
• to assess the effect on campaigns of an exemption from the 2010 Guidelines.

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

The 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 audit objective was to assess the effectiveness of the Department of Health’s and the Department of Human Services’ management and administration of the Child Dental Benefits Schedule.

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

The audit objective was to assess the effectiveness of AusAID’s management of infrastructure aid to Indonesia, with a particular focus on the Eastern Indonesia National Roads Improvement Project and the Indonesia Infrastructure Initiative.

The audit objective was to assess the extent to which Australian Government agencies ensure that service providers are made aware of the core Australian Public Service (APS) Values and Code of Conduct and these arrangements are monitored.

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

The objective of the Australian National Audit Office (ANAO) was to examine how the ATO manages its responsibilities under the Taxpayers' Charter as an important element of its performance. This involved an examination of the ATO's: systems and processes used to develop, maintain and update the Charter; strategic commitment to implementing the principles of the Charter; integration of Charter principles with its business processes; and monitoring and reporting of its performance against commitments in the Charter.

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

The objective of the audit was to assess whether the APVMA is performing its key regulatory functions effectively. In particular, the audit examined the APVMA's arrangements for:

• planning and overseeing the delivery of regulatory functions;
• registering pesticides and veterinary medicines in a timely manner;
• obtaining external scientific advice to support the registration function;
• monitoring the quality of pesticides and veterinary medicines approved for sale in Australia; and
• administering its cost recovery framework.

The objective of the performance audit was to report to Parliament our assessment as to how well the ATO manages and uses the AIIR data in taxation administration. The ANAO considered the following four key areas in addressing the audit objective. 1. Governance arrangements within the ATO, focussing on whole of ATO and whole-of-government aspects of the AIIR data, as distinct from solely business line applications. 2. Receipt of AIIR data and how well the ATO facilitates the collection of complete and valid AIIR data from investment bodies 3. Management of AIIR data through the construction by the ATO of valid entity records by using the AIIR data in conjunction with existing ATO client identification master files. 4: Use of the AIIR data on a systematic basis to inform active compliance activities.

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

The objective of the audit was to examine the effectiveness of the Australian Government Reconstruction Inspectorate, supported by the National Disaster Recovery Taskforce, in providing assurance that value for money is being achieved in respect to Queensland reconstruction projects.

The audit objective was to assess whether the administration of the LPG Vehicle Scheme is effective. To address this objective, the audit considered whether:

• there is a sound framework for the operation of the Scheme;
• grants are promoted, assessed and approved in accordance with relevant guidance and regulations; and
• the Scheme's performance is monitored and reported.

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

The objective of 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 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 this audit was to examine the effectiveness of Defence’s management of explosive ordnance by the end users of this materiel in Air Force, Army and Navy (the Services). In particular, the focus was on the effectiveness of arrangements for the oversight and physical control of explosive ordnance once it is issued to Service units.

The audit reviewed Defence’s policies, procedures, processes and inventory management systems for explosive ordnance at the unit level in the ADF, from receipt and storage through to the use or return of explosive ordnance.The audit also examined the relationship between the management of explosive ordnance at the unit level and the Explosive Ordnance Services Contract and, where relevant, the regional Garrison Support Services (GSS) Contracts.

The primary objective of the audit was to assess FaCS' management of the Internet portals for which it had responsibility as lead agency, www.youth.gov.au, www.community.gov.au, and www.families.gov.au. The ANAO also included in the audit a website directed towards youth. The source which provided many of the services expected of a portal. The audit considered governance structures for the portals; measurement of efficiency and effectiveness; and control factors, such as change management,security, and legal issues.

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

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

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

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

The objective of the audit was to assess the management practices undertaken by APS agencies to achieve value for money and transparency in dealing with contracts for non-APS workers. The focus of the audit was on circumstances where agencies had a significant reliance on a non-APS workforce to assist in achieving their core functions. Regular reporting by agencies of expenditure on non-APS workers was outside the scope of this audit.

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

The objective of this audit was to assess the administration and implementation of the drought assistance measures. The audit focussed on EC, including prima facie EC, and key aspects of the additional drought assistance measures.

The audit objective was to assess the progress of the AIR 6000—New Air Combat Capability project in delivering the required combat aircraft within approved cost, schedule and performance parameters.

The objective of the audit was to assess the effectiveness of the Department of Education, Employment and Workplace Relations’ management of the Australian Government’s contribution to the Covenant. The scope of the audit is the Australian Government’s role in the initial establishment of the Covenant and its ongoing contribution through other employment programs.

The objective of the audit was to assess the effectiveness of the Department of Broadband, Communications and the Digital Economy’s administration of the Household Assistance Scheme.

The objective of the audit was to assess the effectiveness of Centrelink’s QOL control, which supports the integrity of payments administered by DHS on behalf of the Australian Government.

The objective of the audit was to assess the effectiveness of security awareness and training arrangements at selected Australian Government organisations, including whether they addressed selected security issues from the PSM.

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

The ANAO’s assessment considered whether:

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

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

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's (ATO) management and reporting of selected information relating to the goods and services tax and the fringe benefits tax.

The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of EC measures and the implementation of the pilot of new drought reform measures.

The objective of the audit was to assess the effectiveness of the services delivered through ATO shopfronts to individual and micro enterprise tax clients. Particular emphasis was given to the delivery of services to clients and planning and reporting processes for shopfront services.

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 objective of this audit was to assess how effectively FaHCSIA and DEEWR have undertaken their roles and responsibilities for specialist disability employment services under the current (third) CSTDA.

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

This edition of Audit Insights summarises key messages for all Australian government entities from a series of Australian National Audit Office (ANAO) performance audits that have examined service delivery through other entities. It discusses the importance of establishing appropriate service delivery governance arrangements between entities, understanding risk tolerances and managing service delivery risks, and establishing performance monitoring and measurement arrangements.

The objective of the audit was to examine the application of the Australian Taxation Office's Compliance Effectiveness Methodology in evaluating the effectiveness of key compliance activities and shaping the development of strategies to promote voluntary compliance.

The audit objective was to examine how effectively the Department of Agriculture, Fisheries and Forestry (DAFF) manages the importation of live animals into Australia.

The objective of the audit was to assess the effectiveness of the administration of the Australian Business Register.