The audit reviewed the efficiency and effectiveness of the Department of Health and Ageing's (Health's) planning and conduct of the review undertaken to determine the recommendation to the Government on whether or not to exercise the extension option available to the Commonwealth under the Plasma Fractionation Agreement with CSL Limited. The audit was undertaken in response to a recommendation of the Joint Committee of Public Accounts and Audit.

The corporate plan is the ANAO’s primary planning document — it outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account.

The plan highlights our desire to engage positively and transparently in delivering audit and support services to the Parliament. In addition, the plan details our approach to risk management, which is critical to successfully meeting our responsibilities in providing professional and independent audits to the Parliament.

The corporate plan is complemented by the annual audit work program, which reflects the ANAO’s audit strategy for the coming year.

The audit reviewed the efficiency and effectiveness of Defence's management of Naval Aviation Force (NAF) in achieving its required capability within budgeted resources. The objectives of the audit were to assess whether planning, management and resource allocation mechanisms and practices for NAF were conducive to achieving the latter's objectives in a cost-effective manner.

The audit process involved an assessment of the payroll arrangements in Commonwealth organisations. The objectives of the audit were to determine whether organisations have established internal control frameworks for the management of payroll operations, assess whether payment of salaries and related expenditures is made in accordance with the relevant terms and conditions of employment, and identify better practices in the management and operations of payroll systems.

This benchmarking study surveyed the roles and functions of CFOs from 15 Commonwealth organisations in 2000-2001. It also involved the CFOs providing self-assessments in response to questions about their role, responsibilities, priorities and challenges. In particular the study sought to identify: ·

• the skills, qualifications and experience of Commonwealth CFOs; ·
• the CFOs perceptions of their roles, responsibilities and priorities, and how these may have changed in relation to previous studies and available Andersen Global Best Practices (from the Andersen Global Best Practices® knowledge base); and ·
• how Commonwealth CFOs viewed and used information technology to achieve their financial management objectives.

An Assurance and Control Assessment audit of recordkeeping was undertaken across four Commonwealth organisations to assess whether their recordkeeping policies, systems and processes accord with requirements under the Archives Act 1983, with relevant government policies, and with accepted standards and recordkeeping principles; and to identify better practices and recommend improvements. The audit addressed both electronic and traditional records.

The ANAO corporate plan is the ANAO's primary planning document. It outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we are held to account. This Quality Assurance Framework and Plan 2021–22 complements the corporate plan. It describes the ANAO Quality Assurance Framework and reflects the ANAO's quality assurance strategy and deliverables for the coming year.

The ANAO Quality Assurance Framework is the ANAO’s established system of quality control to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO Auditing Standards and applicable legal and regulatory requirements and reports issued by the ANAO are appropriate in the circumstances.

The Quality Assurance Strategy and Plan component of this document identifies the key activities that the ANAO conducts to provide the Auditor-General with comfort that the controls established within the Quality Assurance Framework are implemented and operating effectively.

The ANAO reports on the audit quality indicators that measure the ANAO performance against target benchmarks in the annual Audit Quality Report published on the ANAO website. The Audit Quality Report also provides transparency with respect to the processes, policies and procedures that support each element of the ANAO Quality Assurance Framework and the achievement of the quality assurance strategy and deliverables set out in the Quality Assurance Framework and Plan.

The audit sought to assess the efficiency of Defence property management; provide assurance that probity and compliance requirements are being met; and make practical recommendations for enhancing property operations. It focused on Infrastructure Division's property management, with recognition that other areas manage certain property service contracts, such as those for electricity supply and cleaning.

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

The objective of the audit was to assess the department’s: effectiveness in administering school funding; and implementation of recommendations made in Auditor-General Report No.18 2017–18 Monitoring the Impact of Australian Government School Funding and JCPAA Report 476: Australian Government Funding.

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

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

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

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

Pursuant to a request from the Senate Finance and Public Administration References Committee and the Auditor - General's response to the Committee, the objective of this performance audit was to examine and report on the selection of the preferred tenderer in the Health Group IT outsourcing process. In particular, the audit examined the circumstances surrounding OASITO's administration of the: - disclosure to a tenderer of information provided by other tenderers; - subsequent acceptance of a late re-pricing offer from a tenderer: and - advice to the decision- maker leading to the selection of the preferred tenderer. The audit focused particularly on assessing the administrative processes undertaken in the selection of the preferred tenderer for the Health Group. Audit emphasis was placed on the management of the probity aspects of the tender process, particularly in regard to events that occurred between June 1999, when the tenderers provided their penultimate pricing, and the selection of the preferred tenderer in September 1999.

The audit objective was to assess whether selected entities effectively implemented agreed recommendations from Auditor-General Report No. 25 2019–20 Aboriginal and Torres Strait Islander Participation Targets in Major Procurements.

The audit objective was to assess the effectiveness of the Attorney-General’s Department’s design of the Data Retention Industry Grants program, including performance monitoring, reporting, evaluation and assurance arrangements.

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

Personnel security, including the security clearance process, is a valuable and essential element of managing the risk inherent in allowing Commonwealth and other personnel access to sensitive information. This audit was designed to review security clearance and vetting policies and practices in a number of Commonwealth organisations and to consider if organisations were managing these processes effectively and efficiently and in accordance with Commonwealth policy, as outlined in the Protective Security Manual.

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

A Business Support Process audit of the administration of grants in small to medium organisations was undertaken across six Commonwealth organisations to assess whether agencies had implemented appropriate risk management strategies for grant programs; evaluate whether grants had been administered in accordance with the appropriate legislation, Commonwealth guidance, and other accepted internal controls; and to recommend improvements in the controls and practices relating to grants administration.

The objective of the audit was to assess whether the Office of the Registrar of Indigenous Corporations (ORIC) supports good governance in Indigenous corporations consistent with the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI).

The audit examined the relationship between the strategic guidance and capabilities provided by Army, through analysis of the Army capability management and reporting framework. The objectives of the audit were to: Assess Army capability management and reporting processes; determine whether these processes efficiently and effectively manage resources to provide Army capability; and accurately indicate the capability provided by Army.

The purpose of the audit was to assess whether management of parliamentary workflow by the agencies reviewed was efficient and effective and to identify elements of good practice. In assessing agency effectiveness and efficiency, the audit focussed on issues of client service such as timeliness, quality and cost. It considered also the governance framework and accountability arrangements relevant to parliamentary workflow, as well as more operational considerations including the use of information technology, development of relevant management information and suitable benchmarking processes.

The audit examined the Aboriginal and Torres Strait Islander Commission's (ATSIC's) grant management practices. The audit sought to determine if ATSIC provides fair and equal access to funding, what the risks to the grants program are, if decision-makers receive the key information they need to make informed funding decisions, and if ATSIC staff complying with grants procedures. The ANAO did not examine the appropriateness of the funding decisions made by regional councils.

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

The ANAO conducted separate audits of the Indigenous Advancement Strategy (IAS) Children and Schooling program and the Safety and Wellbeing program, the findings and conclusions of which are presented in this report. The objective of the audits was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s and the National Indigenous Australians Agency’s administration of the IAS Children and Schooling and the Safety and Wellbeing programs.

The audit examined whether the Department of Home Affairs implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.

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 follow-up audit was to review the effectiveness of the DETYA International Services (DIS) cost recovery operational model. The initial audit of DIS was undertaken in 1997-98 (Audit Report No.35).

This audit examined the management of contracts for business support processes in eight Commonwealth organisations-six operating under the Financial Management and Accountability Act 1997, and two operating under the Commonwealth Authorities and Companies Act 1997. The objectives of this audit were to:

• provide assurance on the effectiveness of the management of contracted business support processes in selected organisations; and
• identify and disseminate better practices in related contract management.

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

The audit objective was to assess the effectiveness and efficiency of entities’ implementation of the Freedom of Information Act 1982.

The objectives in auditing the sale were to assess the extent to which the Government's sale objectives were achieved; review the efficiency of the management of the sale process; assess whether the sale arrangements adequately protected the Commonwealth's interests, including minimising ongoing Commonwealth risk; and identify principles of sound administrative practice to facilitate improved arrangements for future trade sales, particularly the later phases of airport sales.

The Department of Defence spends some $2.4 billion a year on major equipment acquisition projects. The audit objective was to assess Defence's arrangements for higher-level management of major equipment acquisition projects. The principal aim was to formulate practical recommendations that would both enhance Defence's management of major acquisition projects and provide a degree of assurance about its ongoing apparent capacity to do so efficiently and effectively.

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

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

The objective of the audit was to assess the workforce planning systems used by the Australian Defence Force with a view to identifying better practice and making recommendations where appropriate to promote overall effectiveness of planning systems. The main issues were the management of the workforce planning function and determination of workforce requirements. The audit concentrated on the full-time military workforce, but also included the issue of the flexibility for military units to employ reserves or civilians where appropriate.

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

The aim of Audit Lessons is to communicate lessons from our audit work and to make it easier for people working within the Australian public sector to apply those lessons.

This edition is targeted at security, information communications technology (ICT) and human resources officials responsible for managing ICT system access and the offboarding process for employees and contractors separating from an entity.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Institute of Public Administration Australia

The objective of this audit was to form an opinion on the adequacy of, and to identify best practice in, Commonwealth agencies' electricity procurement systems and procedures. In doing so, the ANAO also formed an opinion on the level and results of participation by Commonwealth agencies in the National Electricity Market. The audit concentrated on adherence by agencies to the principles of the Commonwealth Procurement Guidelines: Core Policies and Principles (March 1998), emphasising the importance of Commonwealth agencies achieving value-for-money (VFM) in their purchasing. VFM is one of the six principles on which the Guidelines are based.

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

The audit reviewed the broadcasting planning and licensing operations of the Australian Broadcasting Authority, which is responsible for planning the availability of segments of the broadcasting services bands used by radio and television for analogue and digital broadcasting. The objective was to assess the ABA's management of licence area planning and the subsequent issue of broadcasting licences, focussing on analogue radio planning and identifying improved administrative practices, where possible, together with the main factors that have contributed to the delays to date in achieving the planning timetable.

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

Mr Ian McPhee - Auditor-General for Australia, presented to the Insititue of Public Administration (ACT Division)

The overall objective of the audit was to determine whether Health's management and operation of selected IT systems:

• met industry better practice;
• met quality and service delivery parameters set by Health and, if applicable, by the Government; and
• operate effectively, efficiently and economically.

The audit applied selected processes from CobiT (Control Objectives for Information and Related Technology) to assist with the assessment of key aspects of Health's management and operation of IT. The audit builds on ANAO's earlier IT audits using CobiT.

Mr Ian McPhee - Auditor-General for Australia, presented at the CPA Public Sector Convention 2005, Melbourne

Audit Lessons — Management of Corporate Credit Cards is intended for officials working in financial management or governance roles with responsibility for the management of corporate credit cards.

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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the IIR Conference 'Risks in Outsourcing in the Public Sector'

The examined the $1 billion Federation Fund program, which was established by the Government to mark the Centenary of Federation. The objectives of the examination were to assess the:

• extent to which the administration of the FCHP program complied with better practice in the assessment of applications, especially in relation to the transparency and rigour of the decision-making process;
• equity of the geographic spread of grants to States and electorates; and
• process for the announcement of the results of grant applications.

The objective of the audit was to review the efficiency, economy and administrative effectiveness of departmental activities leading to the letting of the contract with SPCL and its subsequent administration. This included, among other things, an examination of action taken to protect the Commonwealth's interests and the adequacy of relevant departmental guidelines and processes. A primary aim of the audit was to identify the facts of the particular case, including any administrative inadequacies that led to unnecessary financial exposure for the Commonwealth and less than satisfactory outcomes. In particular, the audit aimed to identify elements of better practice that could be followed under similar circumstances or programs in the future.

Records Management is targeted at all Australian Government officials. It also benefits those in information management roles.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at a Laboratory for Politicians and Top Managers from Different Public Institutions in Europe

Mr Mr Ian McPhee - Auditor-General for Australia, presented to the Institute of Public Administration Australia, ACT Division

The objective of the audit was to examine the operations of DEETYA International Services with a view to identifying the administrative issues and difficulties experienced by DEETYA in establishing a commercial entity and its subsequent operation within the framework of the Australian Public Service.

The ANAO Corporate Plan 2023–24 outlines how we intend to deliver against our purpose over the next four years (2023–24 to 2026–27). The corporate plan is the ANAO’s primary planning document – it outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account. The corporate plan is complemented by the annual audit work program, which reflects the ANAO’s audit strategy for the coming year.

This corporate plan was updated on 26 March 2024:

• organisational structure changes — ‘Professional Services and Relationships Group’ to ‘Professional Services Group’
• Measure 3 — change type from ‘Efficiency / Qualitative’ to ‘Efficiency / Quantitative’
• Measure 15, reporting mechanism 4 — replaced text to reflect updated JCPAA feedback process
• Measure 16, reporting mechanism 3 — replaced references to ‘insights’ with ‘lessons’

Governance of Data is targeted at Australian Government officials in information governance roles and those who use data to achieve organisational objectives.

The audit reviewed the fraud control arrangements in the Department of Family and Community Services (FaCS), a policy formulation, and advising body and major purchaser of social welfare services from Centrelink. The objective was to assess whether FaCS had:

• implemented appropriate fraud control arrangements in line with the Fraud Control Policy of the Commonwealth and that these arrangements operated effectively in practice; and
• fulfilled its responsibilities as a purchaser of services in relation to fraud control.

This audit is one in a series of fraud control audit and is complemented by a similar audit of Centrelink, a major provider of services on behalf of FaCS.

The objectives of the audit were to evaluate the administrative systems and frameworks in Commonwealth organisations used in the management of risk and insurance. Specifically, the audit evaluated the adequacy and effectiveness of: the development and application of risk management and insurance frameworks and plans within organisations; organisations' records for the determination of risk treatments, including insurance cover; and procedures, and their application, for actively managing risk exposures and insurance experience.

The audit examined the design, management and reporting of performance information for the Natural Heritage Trust (NHT) which is administered by the Commonwealth Departments of Environment and Heritage, and Agriculture, Fisheries and Forestry. The objective of the audit was to examine and report on the performance information used to support the administration of $1.5 billion in Commonwealth financial assistance; and compliance with legislative requirements for performance monitoring and reporting.

Tactical fighter operations (TFOs) form the basis of Australia's current military capability to ensure air superiority. Air superiority over the Australian territory and maritime approaches is an essential element in Australia's defence strategy. The audit objectives were to:

• assess whether the resources used to provide the F/A-18 tactical fighter force operational capability are managed cost-effectively; and
• identify areas for improvement in the coordination, planning and practices employed in administration of tactical fighter operations.

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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the PAA National Conference - Reshaping the Old: Charting the New - Public Management in the 1990s - Melbourne

Simulators are devices that provide personnel with training and practice by reproducing the behaviour of operational equipment. Defence records indicate that since 1960 the Defence Organisation has spent about $1 billion on acquiring simulators for training purposes. Over the next five years Defence proposes to spend a further $1.1 billion on simulation. The objective of the audit was to assess whether Defence had developed appropriate policies to provide guidance to personnel in the acquisition and use of aerospace simulators and the effectiveness of its procedures in achieving best value for the Commonwealth in relation to aerospace simulators.

This is the second e-newsletter of the Commonwealth Auditors General Group. These e-newsletters are a genuine effort to share experiences, challenges and engage in thought-provoking discussions on topics which are common to the fifty-three member countries of the Commonwealth.

The purpose of the audit was to examine how efficiently and effectively the ATO managed its collection of outstanding tax debt. A framework for analysing the ATO's approach to collecting outstanding debt was established by the ANAO. This framework reflected five key criteria in the collection process as they apply to managing outstanding debt, namely:

• initiatives to promote timely payment;
• identification of outstanding debt;
• setting priorities for collecting outstanding debt;
• management of collection practices; and
• collection results.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 'Ensuring Accountability and Ethics with Corporate Governance in the Public Sector' - IIR Conference, Canberra

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 audit objective was to form an opinion on the adequacy of a select group of Australian Government agencies' management of Internet security, including following-up on agencies' implementation of recommendations from the ANAO's 2001 audit. The agencies audited were Australian Customs Service (ACS), Australian Federal Police (AFP), Australian Radiation Protection and Nuclear Safety Agency (ARPANSA), Department of Employment and Workplace Relations (DEWR), Department of Industry, Tourism and Resources (DITR) and Medicare Australia. Factors considered in selecting agencies were agency size based on funding levels, whether the agency was included in ANAO's 2001 audit (ACS, ARPANSA, and DEWR), whether the agency's ICT was managed in-house or outsourced, and the nature of the agency's website (that is, general or restricted access).

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

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Public Service and Merit Protection Commission Senior Executive Service (SES) Breakfast Seminar Series

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 audit covered major program elements within the Department of Primary Industries and Energy and Environment Australia that are managed:

• directly by DPIE or Environment Australia;
• through the One-Stop-Shop project assessment process administered by the States/Territories; or
• by non-government organisations.

The purpose of the audit was to examine and benchmark the administrative processes established for these programs. The primary focus of the audit was to draw on the best elements of past practice (particularly in relation to programs involving the One-Stop-Shop) and highlight any shortcomings so that the risks to program effectiveness and accountability could be addressed in the implementation of the Natural Heritage Trust.

The objective of the audit was to assess whether protective security functions in selected organisations were being effectively managed. In considering effectiveness, the audit assessed whether protective security arrangements: - were designed within the context of the business framework and the related security risks identified by the organisation; and - provided an appropriate level of support for the organisation's operations and the delivery of its services.

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 performance audit of construction projects on the AusLink National Network was to assess the effectiveness of the administration by DITRDLG in working with the States to deliver the outcomes expected by the Government and the broader community. To inform the audit assessment, the methodology included examination of both Australian Government and State Government records as well as site inspections in relation to 21 projects being delivered in three States (New South Wales (NSW), Queensland and Tasmania). DITRDLG and the respective State road transport authorities were consulted in the selection of projects to be examined in detail.

The Auditor-General undertook a limited assurance review of the Department of Finance’s reporting and administration of the Advances to the Finance Minister (AFM) for the Period 26 September 2020 to 30 October 2020.

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 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.

During the preparation of the ANAO's Planned Audit Work Program 2006–07, JSCEM suggested that the ANAO consider a possible performance audit into the efficiency and effectiveness of the AEC's management of elections. JSCEM's suggestion was considered in the planning and preparation for this performance audit, which focuses primarily on the AEC's administration of the CEA in the lead-up to and conduct of the 2007 general election.

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

The audit focused on the sale of properties from that portion of the domestic property estate managed by the Department of Finance and Administration and identified for sale via a three year divestment strategy of the Commercial Office Estate by Government in April 1997. The audit sought to assess the effectiveness of the management of the sales process for selected property sales, including the extent to which the Government's sale objectives have been achieved; review the long-term sale and leaseback arrangements for selected divested properties and whether they adequately protect the Commonwealth's interests; and identify principles of sound administrative practice to facilitate improved administrative arrangements for future property sales.

The objectives of this audit were to assess the progress of the M113 Armoured Personnel Carrier Upgrade Project against stated schedule, cost and technical performance objectives; and Defence Materiel Organisation's (DMO's) progress in implementing the recommendations and addressing the findings of ANAO Audit Report No. 3 2005–06, Management of the M113 Armoured Personnel Carrier Upgrade Project.

The objective of this audit was to examine the effectiveness of Medicare Australia's administration of the PBS. In assessing the objective, the audit considered three key areas:

• Medicare Australia's relationship with the PBS policy agency (DoHA) and service delivery policy agency (Department of Human Services (DHS));
• the management arrangements and processes underpinning Medicare Australia's delivery of the PBS (including the means by which Medicare Australia gains assurance over the integrity of the PBS); and
• how Medicare Australia undertakes its three main responsibilities relating to the delivery of the PBS, namely: approving pharmacies; approving authority prescriptions; and processing PBS claims.

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

The 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 objective of the audit was to assess the Commonwealth's administration of the grants component of the R&D Start program. Lessons for the new Commercial Ready program have been identified in the audit. Accordingly, recommendations arising from this audit are directed, when appropriate, to the Commercial Ready program. As most financial assistance is in the form of grants, the loans component of the program was excluded from the audit.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at a Joint Seminar by IPAA and ASCPAs as part of a Panel Discussion on 'Governance and the Role of the Senior Public Executive', Canberra

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'.

On 9 May 2006, the Auditor-General advised the then Minister for Transport and Regional Services that he would undertake a performance audit and that the specific audit objectives and approach would be established once officers of the Australian National Audit Office (ANAO) had the opportunity to undertake preliminary enquiries with senior staff in Airservices Australia and the Department of Transport and Regional Services (DOTARS). On 31 May 2006, the Auditor-General designated a performance audit under Section 18 of the Auditor-General Act 1997 (Auditor-General Act). The objectives of the performance audit were to: examine the development and administration by Airservices Australia of its contracts with the Solomon Islands Government for upper airspace management; assess the regularity of payments made under the contracts and steps taken by Airservices Australia in respect of any irregularities; and make recommendations for any improvements in the processes employed by Airservices Australia in developing and administering these and similar contractual arrangements.

The audit objectives were to examine if:

• DCITA had effectively planned and administered the HiBIS and BC Stage 1 programs; and
• the programs had achieved their objectives.

The audit focused on DCITA's activities to support the planning, implementation, monitoring and reporting of HiBIS and BC Stage 1 programs.

The objective of the audit was to assess DoHA's administration of building certification of residential aged care homes. The ANAO examined DoHA's arrangements to: plan for, and report on, the certification program; manage the delivery of certification services; and manage stakeholder relations.

The audit did not seek to validate assessments made under the program by DoHA's contracted assessor and, therefore, does not form an opinion on whether residential aged care homes should or should not have been certified.

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

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

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

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

The audit objectives were to assess the effectiveness of:

• selected agencies’ administration in developing advertising campaigns and implementing key processes against the requirements of the Australian Government’s campaign advertising framework, and other key legal and administrative requirements; and
• the ongoing administration of the campaign advertising framework.

The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:

• provide insights to entities more broadly, to encourage improved performance; and
• continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.

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

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

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

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 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 audit was to report to Parliament on the economy, efficiency and administrative effectiveness of the risk management process in the Small Business Income business line. It follows Audit Report No.37 1996-97 and entitled Risk Management - Australian Taxation Office. That audit focused on broad strategic issues relevant to risk management in the Australian Taxation Office (ATO) as a whole. This audit follows the issues identified in that report into the day-to-day management of the Small Business Income as an example of how risk management operates in a significant element of the ATO.

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 audit assessed whether Centrelink has effective Business Continuity Management and/or associated risk management procedures and plans in place that: minimise the likelihood of a significant business outage; and in the event of such an outage, minimise disruption of critical services to customers. The audit also assessed whether Centrelink services satisfy special community demands in times of emergency.

The audit assessed FaHCSIA's management of AACAP and how the department monitors the contribution the program is making to the improvement of primary and environmental health, and living conditions, in remote Indigenous communities.

The audit examined program delivery under the 2006–2009 MoU, as well as the planning for the 2010 project under the variation to the 2006–2009 MoU. As part of the audit the ANAO considered:

• program strategy and implementation including the roles and responsibilities of the major stakeholders, community selection and scope of works (Chapter 2);
• the financial management of the program and the changing role of the Contracted Program Manager (Chapter 3); and
• performance measures, including FaHCSIA's performance reporting framework, and approach to monitoring and reporting performance against the stated program objectives (Chapter 4).

The audit focused on AACAP in so far as it relates to Indigenous community outcomes. It did not consider the program from the perspective of the Australian Defence Force capability building.

The objective of this audit was to provide a strategic review on the progress of the Tax Office's implementation of the Change Program.
 
To achieve this, the ANAO examined:

• the planning for, and governance of, the Change Program, particularly in relation to the management of risk and the assurance framework established by the Tax Office, and its management of contractual arrangements for the project;
• implementation issues associated with Releases 1 and 2 of the Change Program, and more specifically in relation to Release 3, the first use of the new ICP system to process FBT returns; and
• the funding of the Change Program, including measurement and attribution of the costs of the project and consideration of any benefits realisation to date.

The objectives of this audit were to:

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

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

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

The 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 scope covered development of the R2R Program, management of the initial R2R Program and changes made to the Program funding conditions and administrative guidance for Auslink Roads to Recovery. The scope did not include management of Auslink Roads to Recovery. The audit objectives were to: · assess the efficiency and effectiveness of the management of the initial R2R Program; and · identify any opportunities for improvements to management of the Program.

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 whether, in relation to appeals to the SSAT and the AAT, Centrelink undertakes its role effectively, so as to support the timely implementation of the Tribunals' decisions about customers' entitlements. In assessing Centrelink's performance, the ANAO examined whether:

• the information provided by Centrelink, in relation to appeals to the SSAT and the AAT, effectively supported customers' and Tribunals' decision-making;
• the relationships and administrative arrangements between Centrelink, DEEWR and FaHCSIA supported the effective management of the appeal process and the capture of issues that may have broader implications for legislation, policy and service delivery; and
• Centrelink implemented SSAT and AAT decisions in an effective and timely manner.

The audit focused on the external review and appeal mechanisms and completes the cycle of audits on Centrelink's review and appeal system. The audit examined those appeals where an implementation action was required and did not consider SSAT and AAT appeals that were dismissed, withdrawn or were not within the Tribunals' jurisdiction.

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

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

The audit objective was to assess the effectiveness of the department's administration of general recurrent grants paid to the States and Territories for government schools. To achieve this, the ANAO assessed whether the department:

• paid the correct amount of general recurrent grants to the States and Territories;
• effectively managed the agreements with the States and Territories; and
• monitored progress towards achieving the National Goals for Schooling in the Twenty-First Century.

This is a follow-up audit to Audit Report No. 16, 1995-1996, Assessable Government Industry Assistance. This audit examined whether the Australian Taxation Office (ATO) had implemented the appropriate balance of compliance strategies to ensure that Australian Government Industry Assistance (AGIA) is adequately identified, disclosed to the ATO, and the revenue collected in an efficient and administratively effective manner. The objective of this audit was to report on the action taken by the Australian Taxation Office in addressing the recommendations of the 1996 Audit Report.

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

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

The audit Administration of ABSTUDY and the audit Administration of Youth Allowance have been combined to table as one report titled Administration of ABSTUDY and Administration of Youth Allowance.

The objective of both audits was to assess the efficiency and effectiveness of the Department of Social Services’ and the Department of Human Services’ program administration.

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.