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

The objective of this audit is to assess whether AusAID's management of the expanding aid program supports delivery of effective aid. The audit focuses on progress of AusAID's internal reforms to achieve this objective.

As part of the ANAO's role in reviewing proposed advertising campaigns for compliance with the June 2008 Guidelines, the Auditor–General advised the JCPAA that the ANAO would provide regular summary reports on its advertising review activities to Parliament. Section 25 of the Auditor General Act 1997 provides for the tabling of such reports.

The audit objective was to assess the effectiveness of the Department of Defence’s arrangements for monitoring and reporting explosive ordnance and weapons security incidents.

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

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

The objective of the audit was to assess the effectiveness of AIMS administration of its co investment research program.

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

The objective of this follow-up audit was to review Centrelink's progress in implementing the findings and recommendation relating to Centrelink's Customer Charter from Audit Report No.32
2004–05, Centrelink's Customer Charter and Community Consultation Program. This audit covers Centrelink's Customer Charter only and does not follow-up on the findings and recommendation on the Community Consultation Program aspect of the 2004–05 audit report.

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 objective of the audit was to assess the effectiveness of the NCA's management of its asset portfolio. This included examining its asset management systems and the management of selected contracts that the NCA has in place to maintain specific assets.

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 examine processes used by Defence and the DMO to procure explosive ordnance for the ADF, with an emphasis on Army requirements. The audit reviewed the extent to which the DMO effectively translated the explosive ordnance requirements of the ADF, and particularly of Army, into procurement and through life support arrangements.

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 Centrelink’s QOL control, which supports the integrity of payments administered by DHS on behalf of the Australian Government.

The audit objectives were to assess the appropriateness of the use of confidentiality provisions in Australian Government contracts and whether selected agencies had compiled Internet listings of contracts, as required by the Senate Order and agreed to by the Government.

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

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

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

The objective of this audit was to 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 effectiveness of the Department of Social Services’ (DSS’s) and Services Australia’s management of the accuracy and timeliness of welfare payments.

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 ascertain how efficiently and effectively the ATO administers sales tax collections. The audit excluded an examination of the Australian Customs Service's sales tax administration, although it did examine coordination and liaison arrangements between the ATO and ACS. The audit approach involved analysing the ATO's performance against the five elements of the ATO's established compliance improvement process, namely:

• interpreting and clarifying sales tax law;
• identifying and understanding clients and markets (enabling tax officers to identify and analyse risks of non-compliance);
• providing education and information to clients regarding sales tax obligations, based on identified compliance risks;
• implementing administrative arrangements which ensure and/or assist taxpayers to meet their obligations; and
• detecting non-compliance and taking action to remedy instances of non-compliance.

The audit objective was to examine whether Airservices Australia has effective procurement arrangements in place, with a particular emphasis on whether consultancy contracts entered into with International Centre for Complex Project Management (ICCPM) in association with the OneSKY Australia project were effectively administered.

The audit objective was to examine if ACMA is, in respect of commercial broadcasting services, effectively discharging its regulatory responsibilities under the BSA. The audit examined ACMA's:

• monitoring of commercial broadcasters' compliance with the BSA;
• addressing non compliance with, and enforcement of, the BSA;
• collection of broadcast licence fees; and
• monitoring and reporting of its regulatory performance in respect of commercial broadcasting.

The objective of this follow-up audit was to assess the extent to which DOTARS had implemented the nine recommendations contained in the original audit.

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

The audit objective was to examine whether Health's financial management framework and processes adequately support Health's Secretary, Executive and managers to make informed decisions on the use of Commonwealth resources.

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 the audit was to review the operation of the ATO's Tax Agent and Business Portals. In conducting the audit the ANAO examined three key areas: governance – the governance arrangements supporting ongoing management of the Portals; portals development, user satisfaction and realisation of expected benefits – the ATO's processes for involving users in developing the Tax Agent and Business Portals, assessing user satisfaction, and evaluating business benefits arising from uptake of the Portals; and information technology (IT) security and user access controls – the ATO's IT security environment and user access controls supporting the operation of the Tax Agent and Business Portals.

The objective of this audit was to determine the progress made by the AEC in implementing the ANAO's recommendations, taking into account any changed circumstances, or new administrative issues, affecting implementation of those recommendations.

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 follows on from Audit Report No. 45 2004-2005, Management of Selected Defence Systems Program Offices, May 2005. That report is being considered by the JCPAA, as part of its current inquiry into Defence Financial Management and Equipment Acquisition at the Department of Defence and DMO.

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

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

The objective of 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.

This report complements the Interim Report on Key Financial Controls of Major Entities financial statement audit report published in June 2021. It provides a summary of the final results of the audits of the Consolidated Financial Statements for the Australian Government and the financial statements of Australian Government entities for the period ended 30 June 2021. 

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

The objective of the audit was to assess the effectiveness of Customs and Border Protection’s arrangements for managing the safe and secure storage and disposal of detained goods.

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

The audit reviewed the Commonwealth-State Housing Agreement (CSHA). CSHA is a joint arrangement between the Commonwealth and the States under which both the Commonwealth and the States contribute funding in the form of grants, which are used by State Housing Authorities to provide a variety of housing assistance programs to households on low incomes and those with special needs. The overall objective of the audit was to assess and report to Parliament on how effectively the Department of Family and Community Services (FaCS - formerly the Department of Social Security) administered the CSHA and to identify any areas where improvements could be made.

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

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

• has effective governance, reporting and funding arrangements in place to support the sound management and oversight of the overseas leased estate;
• effectively manages overseas leased chancery and residential property on a day-to-day basis; and
• manages relationships with landlords and attached agencies effectively and adequately consults with stakeholders.

The objective of the audit was to assess whether DEWR's management and oversight of Job Placement and matching services is effective, in particular, whether: DEWR effectively manages, monitors and reports the performance of JPOs in providing Job Placement services; DEWR effectively manages the provision of matching services (including completion of vocational profiles and provision of vacancy information through auto-matching) to job seekers; Job seeker and vacancy data in DEWR's JobSearch system is high quality and is managed effectively; and DEWR effectively measures, monitors and reports Job Placement service outcomes.

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

As part of its 2001 inquiry into the recruitment and retention of Australian Defence Force (ADF) personnel, the Senate Foreign Affairs, Defence and Trade References Committee reviewed Defence's contract with Manpower Services (Australia) Pty Ltd for trialling the outsourcing of recruiting services to the ADF. In its subsequent report, the Committee commented that the original contractual arrangements deserved further scrutiny by the ANAO. The objective of the audit was to examine Defence's management of the contractual arrangements for the provision of recruiting services to the ADF. In examining the management of the contract, the ANAO looked at the evaluations conducted at the end of each contractual phase, roles and responsibilities associated with ADF recruiting, and Defence's monitoring of contractual performance and management of risks associated with ADF recruiting.

The overall objective of the audit was to assess the effectiveness of Refresh and, in particular:

• the extent to which Centrelink has used the funds invested by the Government to develop its IT capability and realise the anticipated service delivery, financial and other benefits; and
• how Centrelink's programme management approach and Refresh's oversight arrangements have contributed to the achievement of the outcomes of the programme.

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

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

The 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 the audit was to assess the Tax Office's strategies to address tax haven compliance risks. Particular emphasis was given to the Tax Office's:

• management arrangements relating to the administration of tax haven compliance risks;
• risk management framework for the identification and evaluation of compliance risks, specifically the activities of the Offshore Compliance Program (OCP); and
• risk mitigation strategies.

The audit did not include an examination of cases related to the promoters of tax haven related schemes nor the criminal use of tax havens.

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 report to Parliament on the progress Defence has made since June 2001 in implementing appropriate strategies for recruiting, developing and retaining skilled IT personnel. The audit focused on management of specialist information system skills and did not examine skills needed by users of information systems, although the latter is of obvious importance for overall performance. In June 2001, the Joint Committee of Public Accounts and Audit (JCPAA), after reviewing the ANAO's Audit Report No. 11 Knowledge System Equipment Acquisition Projects in Defence, commented that its major concern about Defence's ability to develop a knowledge edge with adequate coherence, centred on Defence's ability to recruit, develop and retain skilled individuals needed in all parts of the DIE. The JCPAA recommended that the ANAO conduct an audit of Defence's strategies for recruiting, developing and retaining skilled IT personnel.

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

The objective of this audit was to assess the effectiveness of Services Australia's management of social security and welfare debt. 

The objective of this audit was to assess AQIS's management of export certification. In particular, it addressed the systems, procedures, processes and resources used to: register premises and license exporters; monitor compliance with arrangements; and manage non-compliance. The audit focussed on regulatory activities for assuring that Australian exports meet food safety and quarantine requirements. The methodology involved an examination of each of the seven AQIS export programmes.

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

This audit is the thirteenth in a series of audits that have fulfilled the Senate’s request for the Auditor-General to provide an annual report on agencies’ compliance with the Order, since it was introduced in 2001. The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts.

ANAO found that the actions taken by the Department during the course of the audit to update and improve the Notes on Administration and administrative processes, by commissioning various specialist studies and reviewing governance issues, has established a sound basis for ongoing effective management of the National Highway System. The Department advised ANAO that changes to the Notes on Administration reflect joint work done with the ANAO to identify where improvements could be made and incorporate not only suggestions and recommendations that the ANAO has made in the final report but also during the audit. ANAO considers that the comprehensive revision of the Notes on Administration undertaken by the Department should foster marked improvements in the management of the National Highway System.

The fleet oiler HMAS WESTRALIA was a key element of the Royal Australian Navy (hereafter referred to as ‘Navy') Maritime Operations Support Capability (MOSC) from 1989 until September 2006. WESTRALIA provided logistic support to naval operations and exercises and contributed to Defence international engagement through these activities. The new vessel to replace WESTRALIA is called HMAS SIRIUS and was commissioned by Defence in mid September 2006, which was concurrent with the formal decommissioning of WESTRALIA. This approach was adopted by Defence to ensure that Navy maintained a continuous afloat support capability.

The audit objective was to assess whether all agencies compiled Internet listings as required by the Senate Order, and to examine the appropriateness of the use, by selected agencies, of confidentiality provisions.

DFAT is responsible for implementing the Government's foreign and trade policy decisions. The objective of the audit was to assess DFAT's management of bilateral relations and to identify any scope for improvement.

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

The objective of the audit was to assess the effectiveness of management of the procurement of a major, replacement capability for the Australian Defence Force (ADF) by the DMO, and Defence. The audit reviewed the initial capability requirements and approval process; analysed the acquisition agreements for elements of the project; and examined the interim through-life support arrangements being put in place to support the capability.

The objectives of the audit were to: assess the effectiveness of the key evaluation methods used to review the efficacy of the Australian Government's national counter-terrorism coordination arrangements; and examine the effectiveness of the links between the key evaluation methods, and how the key evaluation methods contribute to the process of continuous improvement.

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

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

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

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

The objective of the current audit was to assess the effectiveness of remediation arrangements put in place by Defence and the Defence Materiel Organisation (DMO) to resolve issues impacting on the achievement of the desired lightweight torpedo capability. It focuses on project management and contractual arrangements, and the progress made with platform integration and test and evaluation.

The objectives of this audit were to:

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

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

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

The audit reviewed the recordkeeping frameworks of four large Commonwealth organisations. The objective of the audit was to assess whether recordkeeping policies, systems and procedures were in accordance with relevant Government policies, legislation, accepted standards and recordkeeping principles, and applicable organisational controls.

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

The objective of the audit was to assess if DBCDE had effectively managed the ABG program, and the extent to which the program was achieving its stated objectives. The audit examined DBCDE's activities supporting the planning, implementation, monitoring and performance reporting for the ABG program from its commencement in April 2007 to June 2010.

The Age Pension is a social security income support payment available to Australian residents and eligible Australians residing overseas who have reached Age Pension age and whose income and assets are under certain limits. In 1999-2000, approximately $14 billion was paid to approximately 1.7 million Age Pension recipients. Payment of Age Pension is made under the Social Security Law and in accordance with the Guide to the Social Security Law prepared by the Department of Family and Community Services (FaCS). FaCS has contracted Centrelink under a Business Partnership Agreement (BPA) to administer the payment of Age Pension to eligible customers. The objective of the audit was to assess the extent to which new claims for Age Pension had been assessed in compliance with the legislation and other relevant guidelines developed by Centrelink, and whether Centrelink employed appropriate mechanisms to help ensure such compliance. In particular, the ANAO sought evidence with respect to: payment at the right rate, from the right date, to the right person with the right product, for new claims assessed during the audit sample period (that is, in accordance with the working definition of accuracy within Centrelink); the accuracy of Centrelink?s own reporting on compliance, as reported to FaCS under the BPA; and the application of appropriate mechanisms to help ensure such compliance.

The objective of the audit was to examine key aspects of the NBN RFP process, including:

• the background to and conduct of the RFP process;
• management of key risks associated with the process and outcome; and
• stakeholder consultations.

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 objective of this audit was to assess the provision of export assistance and support to new and irregular exporters in rural and regional Australia through the TradeStart program. The focus on rural and regional Australia reflects the priority given by the Government to providing effective business and trade assistance to small businesses and rural and regional businesses. However, broader aspects of TradeStart management, such as contract and risk management, have been assessed across the program as a whole.

The audit objective was to assess the effectiveness of the National Health and Medical Research Council's governance and administrative systems. In order to achieve this objective, the audit addressed three criteria to determine whether the Council had: identified its legislated responsibilities and monitored its legislative compliance; a sound corporate governance framework to support the performance of its legislated functions; and established robust administrative systems to support the performance of its legislated functions.

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

The Australian National Audit Office (ANAO) completed a performance audit of the ATO's use of AUSTRAC data in August 2000, titled The AustralianTaxation Office's Use of AUSTRAC Data, Audit Report No. 7 2000-2001. It found that the ATO had used AUSTRAC data to achieve a significant improvement in the collection of taxation revenue. The ANAO considered that the ATO could build on this success by using AUSTRAC data more effectively at both the strategic and operational levels. The audit made six recommendations. The ATO agreed with all recommendations. The objective of this follow-up performance audit was to assess the ATO's progress in implementing the recommendations of Audit Report No 7 2000-2001, The Australian Taxation Office's Use of AUSTRAC Data.

The objective of the audit was to provide assurance to Parliament concerning the adequacy of Defence preparedness management systems and to identify possible areas for improvement. The audit focused on the systems and processes that Defence uses to manage preparedness. We did not review the preparedness levels of specific capabilities, nor did we cover capital acquisition processes. The audit included coverage of: - preparedness systems architecture; - control and direction of preparedness; - coordination among contributors to preparedness; and - performance management and preparedness.

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.

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 the audit was to assess whether Services Australia had effectively managed risks related to the rapid preparation for and delivery of COVID-19 economic response measures.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Department of Finance and Administration's Learning Centre Lecture Series

The objective of the audit was to assess the economy, efficiency and administrative effectiveness, including accountability, of the management of boat people by the Department and the providers of major related services to DIMA such as: the Coastwatch Service within the Australian Customs Service and the Australian Protective Service within the Attorney-General's portfolio. The audit examined key issues in the management of boat people largely from a risk management perspective. The audit conclusions are presented in terms of: the economy, efficiency and administrative effectiveness, including the accountability, of operations; and the administrative functions which support the management of boat people, such as detection, reception of boats and costs.

The objective of the audit was to review AusAID's management of funding to Non-Government Organisations, to assess whether:

• the objectives of overseas development programs to be delivered by NGOs were clearly established;
• funding mechanisms for the delivery of aid programs by NGOs were clearly defined, consistently applied, and in compliance with the law; and
• whether AusAID could provide assurances that NGOs delivering development projects using Commonwealth monies are accountable for: proper expenditure of Commonwealth monies; the achievement of stated objectives; and the achievement of value for money.

The ANAO examined AusAID documentation on overseas development programs delivered by NGOs, looking particularly for clear objectives, performance measures, and evaluation mechanisms. Three levels of documentation were examined:

• government programs;
• grants schemes; and
• individual projects.

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

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

The audit objective was to assess the effectiveness of Defence’s management of the acquisition of medium and heavy vehicles, associated modules and trailers for the Australian Defence Force.

The objective of the audit was to determine whether the POI information recorded by Centrelink accords with relevant policy and thereby effectively supports informed decision-making regarding eligibility for the payment of various benefits to Centrelink customers

The audit is a follow-up to Audit Report 12, 1995-96 Risk Management by Commonwealth Consumer Product Safety Regulators. The objectives of this follow-up audit were to determine the extent to which ANZFA had implemented the agreed recommendations contained in the 1995 Audit Report, and to determine the effectiveness of the implemented recommendations in improving food safety regulation.

The objective of the audit was to ascertain and report to Parliament on the Australian Taxation Office's administration of the Fringe Benefits Tax and to identify opportunities for improvement. The ANAO identified five key issues relevant to the effective administration of FBT:

• knowledge of the taxpayer base;
• education of taxpayers;
• client service - advice handling;
• other enforcement activities - audits and reviews; and
• the systems required to support the administration of FBT, including staff skills and training information systems.

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

The objective of this audit was to assess the extent to which the disaster recovery work plans for Queensland and Victoria were prepared, and appropriate monitoring reports provided, in accordance with the relevant National Partnership Agreement (NPA).

The objective of this audit was to assess whether the Department of Veterans’ Affairs is efficiently delivering services to veterans and their dependents.

The objective of the audit was to examine the integrity of electronic records stored on the CSA's database—Cuba—and to report on the effectiveness of CSA's management of the data.

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

The objective of this audit was to provide an independent assurance on the effectiveness of Defence's management of the acqusition of armoured infantry mobility vehicles (IMV) for the Australian Defence Force (ADF). The audit sought to identify the initial capability requirements; analyse the tendering and evaluation process; and examine the management of the project by Defence. As such, this was not an audit of contractor performance, but of the formation and contract management of the aquisition project by Defence.

The audit assessed the effectiveness of the governance framework for the management of the transition from the existing red meat industry structures to new structures which increased industry's role in self determination and self regulation and minimised the involvement of Government. Matters considered included the effectiveness of:

• planning for the implementation of the new arrangements;
• management of the risks associated with the implementation of the new arrangements;
• management structures used in the transition arrangements; and
• accountability arrangements for ongoing Commonwealth involvement.

The objective of the audit was to assess the effectiveness of the ATO's management of its interpretative assistance activities for SMSFs.

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 examine the effectiveness and efficiency of the administrative arrangements for the establishment and operation of the Green Corps program. Green Corps is a voluntary program for young Australians between 17 and 20 years old to receive accredited training in a range of skills such as bush regeneration and habitat protection. The program is delivered through a contractual arrangement. It was introduced in 1996 with a program allocation of $41.7 million over three years. The focus of the audit was on the Department of Education, Training and Youth Affair's administration of the program, including the management of the contract.

The objective of this audit was to assess Army's progress in addressing the issues previously identified in Defence reviews and ANAO audits as affecting the Army Reserve's capability; and Identify the extent that the Army Reserve is capable of contributing to contemporary Australian Defence Force capability requirements through fulfilling its assigned roles and tasks.

The objective of the audit was to provide an independent assurance of the effectiveness of Defence's management of the acquisition, and future provision of the Armidale Class Patrol Boats capability, relating to the in-service support contract, provision of infrastructure, and crewing sustainability.

This follow-up Audit reviewed the Department of Health and Ageing's implementation of the recommendations of Audit Report No. 36, 1999-2000, Home and Community Care. The objective of the follow-up audit was to assess the extent to which the Department had implemented the nine recommendations of Audit Report No. 36, 1999-2000. The audit examined areas relating to funding, guidance, fees, coordination with other aged and disability care programs, acquittals, accountability and data requirements, and records management.

This audit is a follow-up to ANAO Audit Report No.31 1995-96 Environmental Management of Commonwealth Land: Site Contamination and Pollution Prevention (‘the original audit'). The objectives of the follow-up audit were to determine: the extent to which Defence has implemented the agreed recommendations contained in the original audit (relating to its environmental management and the management of unexploded ordnance (UXO) on non-Commonwealth land) and; the effectiveness of the implemented recommendations in improving the environmental management of Commonwealth land.

The Commonwealth has significant involvement in national emergency management arrangements through its roles in planning, coordination between agencies, operational response, financial support, education and training, public awareness and research activities. The objectives of this performance audit were to identify the Commonwealth's current emergency management arrangements; to provide assurance to Parliament concerning the adequacy of the arrangements; and to highlight areas for improvement.

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

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

This 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.

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 objective of the follow-up audit was to assess the extent to which Airservices Australia, and where relevant, the Department of Infrastructure, Transport, Regional Development and Local Government (DITRDLG), have implemented the four ANAO recommendations contained in the previous audit report.

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

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

The 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.

The objective of the audit was to examine DVA's implementation of the Repatriation health card system, which aims to ensure that veterans can obtain health care through community-based providers and facilities.

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

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

The objectives of the audit were to assess the administrative and financial effectiveness of the Department of Finance and Administration's (Finance's) management of the Commonwealth's exposure under the DASFLEET Tied Contract; assess the effectiveness of Finance's monitoring of performance of the DASFLEET Tied Contract with Macquarie Fleet; and review the action taken by Finance in response to a recommendation of Audit Report No. 25 1998-99, Sale of DASFLEET.

The objective of the audit was to assess whether:

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

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

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

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

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

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

Parliamentary Committees, particularly Senate Estimates Committees, have for many years taken an interest in the use of consultants by Australian government agencies. In this context, and having regard to the extent of expenditure by FMA Act agencies on consultants, the objective of this audit was to assess the accuracy and completeness of Australian government agencies' reporting of expenditure on consultants.

In 1999-2000, the ANAO conducted an audit in Centrelink to determine whether its planning, monitoring and costing arrangements provided a sound basis to underpin its delivery of quality, cost effective customer services. The report of that audit, Audit Report No. 43 1999-2000 Planning and Monitoring for Cost Effective Service Delivery, Staffing and Funding Arrangements, was tabled in Parliament in May 2000. The objective of this follow-up audit was to assess whether Centrelink had implemented a comprehensive costing system as a basis for planning productivity improvements and accounting for its expenditure of purchaser funds. The ANAO examined Centrelink's current costing system to determine if it reflected the design and implementation characteristics that were outlined in Audit Report No. 43.