The audit sought to assess how well the Australian Taxation Office (ATO) manages aggressive tax planning. We did this by exploring the nature of aggressive tax planning and the ATO's approach to its management. In the latter context, we looked at:

• the ATO's previous experience with aggressive tax planning and action on previous significant external reviews, particularly dealing with mass marketed investment schemes;
• strategy and operations, intelligence gathering and use; and the identification and management of promoters given their significant role in aggressive tax planning.

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.

To assess the effectiveness of the Department of Broadband, Communications and the Digital Economy’s (DBCDE’s) administration of the Regional Backbone Blackspots Program (RBBP), involving the establishment and ongoing management of the program.

The objective of this audit was to examine whether compliance with trade measurement in Australia is being effectively administered.

The objective of the audit was to assess the effectiveness of DSEWPaC's administration of PIIOP, including the acquisition of water access entitlements and progress towards achieving the program's objectives.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2014. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in May 2014; the performance measures set out in the outcome and programs framework in the 2013–14 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements provided for in legislation.

The objective of this audit was to determine whether Australian Government entities were implementing effective strategies to support increased Indigenous employment.

The objective of this audit was to assess the effectiveness of the Department of Agriculture, Water and the Environment’s administration of referrals, assessments and approvals of controlled actions under the Environment Protection and Biodiversity Conservation Act 1999.

The objective of the audit was to assess the effectiveness of the Department of the Environment’s regulation of proponents’ compliance with Part 9 of the Environment Protection and Biodiversity Conservation Act 1999.

The objective of this audit was to assess the effectiveness of the design of the Growing Regions Program.

The audit objective was to assess the effectiveness of the Department of Social Services' administration of Early Intervention Services for Children with Disability.

The objective of the audit was to assess the effectiveness of the administration of the Smart Grid, Smart City Program, including the establishment, implementation and ongoing management of the program.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2013. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies approved by the Joint Committee of Public Accounts and Audit in June 2013; the performance measures set out in the outcomes and programs framework in the 2012–13 Portfolio Budget Statements; section 28 of the Auditor-General Act 1997; and other annual reporting requirements set out in legislation.

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 ASIO’s arrangements for providing timely and soundly based security assessments of individuals to client agencies.

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 Department of Climate Change, Energy, the Environment and Water's governance arrangements supporting the implementation of the Australian Government’s climate change commitments.

The objective of the audit was to assess the effectiveness of the management of conflicts of interest by Aboriginal Hostels Limited (AHL), Aboriginal Investment NT and Outback Stores.

The objective of this audit was to assess the effectiveness of the Department of Finance’s administration of the Parliamentary Expenses Management System project.

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

The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.

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 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 this audit was to assess whether the National Disability Insurance Agency (NDIA) is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

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 examine the effectiveness of Defence’s quarterly performance report as a mechanism to inform senior stakeholders about risks and issues in the delivery of capability to the Australian Defence Force.

The objective of the audit was to assess the Department of Agriculture, Water and the Environment’s effectiveness in responding to non-compliance with plant and animal biosecurity requirements.

The objective of this audit was to examine the effectiveness of the Department of Social Services’ administration of NRAS allocations; processing of market rent valuations, statements of compliance and incentive payments; and the supporting business systems and processes.

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 objective of the audit was to assess the extent to which the Department of the Treasury and the Australian Taxation Office (ATO) have improved the management of tax expenditure estimates by implementing the six recommendations in the 2008 ANAO audit and the three recommendations made by the Joint Committee of Public Accounts and Audit (JCPAA) following its inquiry.

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

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

The audit objective was to assess the effectiveness of the department’s strategic procurement of water entitlements to meet the Bridging the Gap target under the Basin Plan.

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 this audit was to assess whether the Commonwealth Scientific and Industrial Research Organisation (CSIRO) designed and is implementing its property investment strategy in a way that is delivering the intended benefits, and how any lessons learned are being reflected in a new strategy that is being developed.

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 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 Australian Prudential Regulation Authority (APRA) was established on 1 July 1998 as the prudential regulator of banks and other authorised deposit-taking institutions (ADIs), life insurance companies (including friendly societies), general insurance companies, superannuation funds and retirement savings accounts. ANAO's objectives for this audit were to assess the efficiency and effectiveness of APRA's prudential supervision of banks. Prudential supervision aims to protect depositors by ensuring that financial institutions adopt prudent risk management practices designed to ensure their continuing solvency and liquidity. APRA is a relatively new organisation, established in July 1998 and becoming responsible for prudential supervision of all ADIs from July 1999. ANAO concluded that there are steps APRA can take in a number of areas to improve its supervisory practices, including improving the administration of the ADI supervisory levy; strengthening its risk management approach; and maintaining closer adherence to international standards for prudential supervision issued by the Basle Committee on Banking Supervision. ANAO made five recommendations concerning administration of levies, risk-based supervision and supervision of cross-border banking. APRA agreed, or agreed with qualifications, to all recommendations, as well as agreeing with the overall audit conclusions.

The audit objective was to assess whether the Regional Partnerships Programme has been effectively managed by DOTARS, including the processes by which:

• applications are sought, received and assessed;
• Funding Agreements with grant recipients are developed and managed; and
• the achievement of project and programme outcomes is monitored and assessed.

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

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

The objective of this audit is to assess the effectiveness of the Department of Finance’s and selected entities’ implementation of the Australian Government’s campaign advertising framework.

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 audit objective was to examine the effectiveness of the Great Barrier Reef Marine Park Authority’s regulation of permits and approvals, including its implementation of recommendations from Auditor-General Report No.3 of 2015–16 Regulation of Great Barrier Reef Marine Park Permits and Approvals.

The objective of this audit was to assess the effectiveness of the Department of Defence's planning and administrative arrangements to support the provision of emergency Defence Assistance to the Civil Community (DACC).

The objectives of this performance audit were to: - review the governance and accountability framework for the Scheme, and - assess the efficiency and effectiveness of Treasury's implementation and management of that framework.

The audit objective was to examine the effectiveness of the department's establishment of the P21 element of the BER program. The focus of the audit was on: the establishment of administrative arrangements for BER P21 in accordance with government policy; the assessment and approval of funding allocations; and the arrangements to monitor and report BER P21 progress and achievement of broader program outcomes. An examination of individual BER P21 projects was outside the scope of the audit.

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

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

The objective of this audit was to assess the effectiveness of the design process for the Energy Price Relief Plan.

The overal objective of the Australian National Audit Office (ANAO) audit was to determine the efficiency and effectiveness of the conversion to digital broadcasting by the national broadcasters. This encompasses, among other things, addressing the request from the former Minister for Communications, Information Technology and the Arts (the Minister) for an audit of the actual cost of digital conversion, the sources of funds applied and the efficiency of funds utilisation. It also involved an examination of the broadcasters' management processes to deliver their Strategies and to 'minimise the call on the Budget'.

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

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

The Australian Political Parties for Democracy Programme is administered by Finance. The programme aims to strengthen democracy internationally by providing support for the international activities of Australia's major political parties. Funding of up to $1 million is provided annually under the programme to each of the Australian Labor Party and to the Liberal Party of Australia. Guidelines for the programme provide for the parties to re-apply for funding each year and set out the criteria against which applications for funding are assessed. The proposed audit would examine the administration of the program by Finance, including the adequacy of assessment of acquittal documentation and requests to roll over funding.

The objective of the audit was to assess the effectiveness to date of the Department of Defence’s implementation of its Pathway to Change — Evolving Defence Culture 2017–2022 cultural reform strategy.

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

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

This report focuses on the results of the interim audits, including an assessment of entities’ key internal controls, supporting the 2018–19 financial statements audits. It examines 26 entities, including all departments of state and a number of major Australian government entities. The entities included in the report are selected on the basis of their contribution to the income, expenses, assets and liabilities of the 2017–18 Consolidated Financial Statements of the Australian Government (CFS). Significant and moderate findings arising from the interim audits are reported to the responsible Minister(s), and all findings are reported to those charged with governance of each entity.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2015. It addresses the Requirements for Annual Reports for Departments, Executive Agencies and Other Non‑corporate Commonwealth Entities approved by the Joint Committee of Public Accounts and Audit in June 2015; the performance measures set out in the outcome and programs framework in the 2014–15 Portfolio Budget Statements; section 28 of the Auditor‑General Act 1997; and other annual reporting requirements set out in legislation.

The audit objective was to assess whether Defence is effectively controlling the use of Commonwealth credit cards for official purposes in accordance with legislative and policy requirements.

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

The audit objective was to assess the effectiveness of the Department of Industry, Innovation and Science in administering the low emission technologies for fossil fuels (LETFF) program.

The objective of this audit was to assess whether the Federal Court of Australia is effectively managing the use of corporate credit cards for official purposes in accordance with legislative and entity requirements.

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 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 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 objective of this audit was to assess the Private Health Insurance Administration Council's (PHIAC's) administrative effectiveness as a regulator of private health insurance. In making this assessment, the Australian National Audit Office (ANAO) addressed the following criteria: whether PHIAC monitored compliance with its legislative requirements and analysed related data; whether PHIAC addressed and managed non-compliance with its legislative requirements; and whether PHIAC's governance and organisation supported the performance of its legislative functions. Although the Department of Health and Ageing (Health) also has a role in the regulation of the private health insurance industry under the National Health Act 1953 (Health Act), Health's regulatory activities were outside the scope of this audit.

The objective of this audit was to assess the effectiveness of the selected entities’ implementation of arrangements for managing cyber security incidents in accordance with the Protective Security Policy Framework (PSPF) and relevant ASD Cyber Security Guidelines.

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

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

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

The objective of the audit was to form an opinion on ATSIS' management of the Law and Justice Program, having particular regard to the relative needs of Aboriginal and Torres Strait Islander peoples. The audit focused primarily on how effectively ATSIS manages and delivers the provision of legal services to Aboriginal and Torres Strait Islander people. The audit was desgined to compelement but not to reproduce previous audit and other evaluation activity relevant to the Program.

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

The objective of this audit was to assess the effectiveness of NBN Co’s service continuity operations relating to the migration of telecommunication services to the National Broadband Network (NBN).

This audit was designed to identify the methods used by selected agencies to measure the efficiency and effectiveness of their delivery of services through the Internet, and to evaluate the adequacy of these methods. ANAO also identified better practices, lessons learned and opportunities for improvements.

The objective of the audit was to assess the effectiveness of cyber security risk mitigation strategies implemented by selected non-corporate Commonwealth entities to meet mandatory requirements under the Protective Security Policy Framework, and the support provided by the responsible cyber policy and operational entities.

The audit objective was to assess the effectiveness of the implementation and administration of the AASC program by the ASC. The extent to which the ASC is able to determine that the program is achieving its objectives was also examined. Particular emphasis was given to the following areas:

• the implementation and the ongoing management of program; and
• the selection of sites and administration of grants funded under the program.

The elements of the Building a Healthy, Active Australia package undertaken by other agencies were not included in the scope of this audit.

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 the ATO's strategies to address tax evasion in the cash economy, with emphasis on: the ATO's strategic focus; aspects of governance, management processes and compliance activities; and responses to the ANAO Report No.35 2001–02 ATO Progress in Addressing the Cash Economy.

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 the audit was to examine the effectiveness of the Department of Defence’s planning, budgeting and implementation of an electronic health records solution for Defence personnel.

The audit objective was to assess the effectiveness of the Department of Defence’s arrangements to manage the security authorisation of its ICT systems.

The audit objective was to assess the effectiveness of DIAC's administration of the health requirement of the Migration Act 1958 (the Act). To achieve this objective, the ANAO examined whether DIAC was setting and implementing the health requirement in accordance with the Act, the Migration Regulations 1994 (the Regulations), and DIAC's own guidelines.

The objective of this audit was to assess the effectiveness of the Efficiency through Contestability Programme in supporting entities to improve the efficient delivery of government functions.

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 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 assess the effectiveness of the administration of procurement initiatives to support opportunities for Indigenous Australians.

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

The objective of 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).

The objective of this audit was to assess key aspects of Australian Government agencies' fraud control arrangements to effectively prevent, detect and respond to fraud, as outlined in the Guidelines. The scope of the audit included 173 agencies subject to the FMA Act or the CAC Act.

The objective of the audit was to assess the effectiveness of DIT’s and Centrelink’s¹ administration of TFES.

^[1] From 1 July 2011, Centrelink became a master program within DHS.

The audit objective was to examine whether the Department of Defence has effective and efficient sustainment arrangements for the Royal Australian Navy’s fleet of eight ANZAC class frigates.

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

The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for the 2012 calendar year reporting period.

The objective of the audit was to assess the effectiveness of the ATO’s administration of DGR endorsements and associated arrangements.

The objective of the audit was to assess the effectiveness and value for money to date of the Department of Defence’s acquisition of combat reconnaissance vehicles under project Land 400 Phase 2.

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

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

The audit objective was to assess the effectiveness of the Australian Federal Police's management of its use of force regime.

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 objective of the audit was to assess whether the award of funding under the Regional Jobs and Investment Packages program was informed by appropriate departmental advice and that processes complied with the grants administration framework.

The objective of this audit was to assess the effectiveness of the Australian Research Council’s (ARC) management of corporate credit cards.

The objectives of the audit were to assess the Commonwealth's management of contractual rights and obligations under the Sale Agreements. In particular the audit sought to: assess the Commonwealth's management of contractual warranties and indemnities; assess DoTARS' management of each purchaser's compliance with contractual commitments to capital expenditure; and examine the effectiveness of the development and management of contractual arrangements for concessional rail passenger travel provided by the Commonwealth.

The objective of this audit was to assess the effectiveness of the actions taken by AQIS and BA to strengthen the administration of quarantine. The audit focussed on progress in implementing the recommendations from the previous ANAO audit, and recommendations made in the JCPAA's inquiry. (The audit did not address four JCPAA recommendations that were either not supported by the Government, or were policy matters for the Government to consider. See Appendix 1.)

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

The audit reviewed the effectiveness of HIC's approach to customer service delivery to the Australian public as customers of Medicare. The primary issues examined were whether: . HIC manages its customer service delivery performance effectively;

• HIC's approach to people management adequately supports customer service delivery;
• HIC obtains adequate information from customers on their needs, expectations, and perceptions of HIC's service delivery; and
• HIC provides adequate information to customers on its services and on the service standards that customers should expect.

The objective of the audit was to assess the effectiveness of arrangements for monitoring, evaluating and reporting progress towards Closing the Gap in Aboriginal and Torres Strait Islander disadvantage.

The objective of the audit was to assess the effectiveness of the Department of Health's strategies for managing a communicable disease emergency.

The objective of the audit was to assess whether the Department of Immigration and Border Protection (DIBP) had appropriately managed the procurement of garrison support and welfare services at offshore processing centres in Nauru and Papua New Guinea (Manus Island); and whether the processes adopted met the requirements of the Commonwealth Procurement Rules (CPRs) including consideration and achievement of value for money.

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 objectives of this follow-up audit were to:

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

Follow up audits are recognised as an important element of the accountability processes of Commonwealth administration. Parliament looks to the Auditor General to report, from time to time, on the extent to which Commonwealth agencies have implemented recommendations of previous audit reports. Follow up audits keep Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.

The follow-up audit assessed the extent to which the Australian Taxation Office (ATO), Department of Health and Ageing (Health), and Medicare Australia had implemented the six recommendations from Audit Report No.47 2001–02, Administration of the 30 Per Cent Private Health Insurance Rebate. The audit also looked at: the implementation of some of the major suggestions for improvement in the original audit; and the current validity of some of the positive major findings from that audit. The audit found that the ATO, Health and Medicare Australia have acted upon the recommendations contained in Audit Report No.47 2001–02 and, overall, the administration of the Rebate is currently being undertaken effectively.

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 this audit was to follow up DVA's implementation of the recommendations in Audit Report No. 44, 2000-01, Information Technology in the Department of Veterans' Affairs. The ANAO made two recommendations in the report (the second having five parts). The recommendations addressed the monitoring of IT changes; IT performance information; information systems model documentation; and the facilitation of the interpretation of performance information.

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

The objective of the audit was to assess the effectiveness of ARPANSA’s management of the regulation of Commonwealth nuclear, radiation facilities and sources, including ARPANSA’s compliance with its legislative requirements.

The objective of the audit was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s management of the Australian Government’s Register of Lobbyists.

The objective of the audit was to assess the administrative effectiveness of DEST's support for the Australian education and training export industry, including its regulatory and associated roles, and how it monitors and reports on its performance in undertaking these roles.