In view of the significant level of investment by Commonwealth agencies in the implementation and production of Financial Management Information Systems (FMISs), the ANAO, in conjunction with Gartner, undertook a benchmarking study within the Commonwealth budget sector with the objective of determining and reporting on FMIS:

• implementation and production costs; and
• implementation timeframes.

The benchmarking study also provides some data on resource support, size, volume and utilisation of the FMIS information. These data and metrics have significant implications for FMIS product selection. This study follows on from ANAO Audit Report No.12 'Selection, Implementation and Management of Financial Management Information Systems in Commonwealth Agencies', which was tabled in September 2001. That report provided details of the results of FMIS selections and implementations across the same eight Commonwealth budget sector agencies (the Commonwealth peer group) considered in this benchmarking study.

The audit objective was to assess the effectiveness of the design process and monitoring arrangements for the National Innovation and Science Agenda by the relevant entities.

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 audit reviewed Commonwealth National Parks involving total assets of $105 million with net operating costs of $41.77 million. Nineteen Commonwealth reserves are declared comprising six terrestrial national parks, one botanic garden and twelve marine parks and reserves totalling some 23 million hectares across Australia, its external territories and Commonwealth marine areas. The objective of the audit was to examine and report on the adequacy of the planning, management and reporting systems which support the Director of National Parks in the achievement of required functions under relevant legislation and agreed outputs and outcomes.

The purpose of the report was to report to the Parliament on how effectively and efficiently the Australian Taxation Office administers the Tax File Number System, and to identify opportunities for improvement of that system. The ANAO developed a methodological framework for the evaluation of the efficiency and effectiveness of the ATO's administration of the TFN system. The framework examined the TFN system; individuals and their TFNs; TFN withholding tax arrangements; and TFN information matching.

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

The objectives of the audit were to assess agency performance in relation to compiling the Internet listings by the Senate Order and the appropriateness of the use of confidentiality in Commonwealth contracts.

The audit objective was to determine whether DIAC's biometrics program had appropriate:

• business review processes (including a business case);
• authorisation;
• business and IT governance arrangements; and
• IT project management and systems development arrangements.

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

The objective of the audit was to assess the effectiveness of the implementation of the revised export control legislative framework by the Department of Agriculture, Fisheries and Forestry.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of debt relief arrangements.

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

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

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

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

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

The focus of the audit was to examine recent selected property sales within the portfolios owning the majority of Commonwealth property, ie. those of Defence, Administrative Services and Veterans' Affairs. The approach taken in the audit was to select property sales from each of the three agencies and review the files and transactions related to those sales. The sales were evaluated against criteria which included establishment of sales timetables, sales methods, and completion processes such as the criteria for the selection of tenders and accountability. The objectives of the audit were to assess departments' management of the sale process associated with selected property sales with regard to:

• the extent to which the individual property sale objectives were achieved;
• how departments managed the sales to ensure that the Commonwealth received fair value;
• whether the departments' sale arrangements adequately protected the Commonwealth's interests, including minimising ongoing Commonwealth risk; and
• identifying principles of better practice employed by agencies in connection with these sales.

The objective of the audit was to assess the Department of Social Services’ (Social Services) implementation and evaluation of the Cashless Debit Card trial.

The audit objective was to examine entity compliance with regulatory requirements for the establishment and ongoing management of special appropriations.

The objective of the audit was to form an opinion and report on the efficiency, economy and administrative effectiveness of the management of the investigation and recovery of the proceeds of crime. The audit examined a sample of cases of serious crime investigated by the NCA and the AFP and prosecuted by the DPP.

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

The objective of the audit was to assess the effectiveness of Department of Infrastructure and Transport’s and the Attorney‐General’s Department’s management of the Aviation and Maritime Security Identification Card (ASIC and MSIC) schemes.

The objective of the audit was to assess the effectiveness of the Australian Prudential Regulation Authority's processes for the prudential regulation of superannuation entities.

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

The audit objective was to assess the effectiveness of the development and administration of the Fifth Community Pharmacy Agreement (5CPA), and the extent to which the 5CPA has met its objectives.

The objective of the audit was to assess the effectiveness of the Department of Education, Employment and Workplace Relations’ (DEEWR) role in the delivery of the Children and Family Centre (CFC) component of the National Partnership Agreement on Indigenous Early Childhood Development (IECD NP).

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 objective of the audit was to examine the effectiveness of the Department of Human Services’ management of Medicare customer data and the integrity of this data.

The objectives of the audit were to:

• evaluate the extent to which the Government's sale objectives were achieved, with a focus on those objectives relating to the optimisation of sale proceeds and minimisation of risk to the Commonwealth;
• examine the effectiveness of the management of the sale process to ensure the Commonwealth received fair value; and
• within the context of broader Commonwealth debt management considerations, assess the application of the sale proceeds to repaying Commonwealth debt and the extent to which public debt interest payments may be reduced.

The objective of the audit was to assess the Child Support Agency's effectiveness in managing the implementation of the Building a Better Child Support Agency program.

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

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

The audit objective is to examine the effectiveness of measures taken to strengthen the protection of Australia’s missions and staff overseas.

The Australian Customs Service (Customs) is responsible for managing the integrity of Australia's border. The Australian maritime border is the 200 nautical mile Exclusive Economic Zone (EEZ) around Australia's 37 000 kilometre coastline. The National Marine Unit (NMU) contributes to customs' Civil Maritime Surveillance and Response program. It has eight 35 - metre Bay Class vessels (known as Australian Customs Vessels or ACVs) that are capable of maintaining a strategic presence around the Australian coast. The audit examined the administrative effectiveness of the NMU's surveillance and response operations. Particular emphasis was given to the following areas:

• strategic and tactical taskings;
• crew operations;
• crew training;
• asset management; and
• governance arrangements.

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

The audit objectives were to assess: the appropriateness of agencies' policies for dealing with requests for information in accordance with the FOI Act; and assess agencies' compliance with the provisions of the FOI Act, in relation to selected requests for information.

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 Australian National Audit Office (ANAO) must comply with the Commonwealth Procurement Rules (CPRs) when procuring goods and services. The CPRs govern how ANAO procures goods and services and are designed to ensure the ANAO and taxpayers obtain value for money.

The objective of the audit was to assess the Australian Federal Police’s management of the delivery of policing services to the Australian Capital Territory.

The objective of this audit was to assess whether the Civil Aviation Safety Authority (CASA) has implemented effective arrangements for the planning and conduct of surveillance activities.

The objective of this audit was to examine the effectiveness of the Department of Defence’s development and implementation of Australia’s approach to providing military assistance to the Government of Ukraine.

The objective of the audit was to assess the effectiveness of DIAC’s management of individual management services provided to people in immigration detention.

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

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

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

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

The objective of the audit was to assess whether the Department of the Prime Minister and Cabinet effectively manages the Regional Network.

The audit objective was to assess the Australian Taxation Office’s effectiveness in managing complaints.

The audit objective was to assess the effectiveness of FaHCSIA and DHS’ administration of New Income Management in the Northern Territory.

The objective of the audit was to assess Customs and Border Protection’s use of risk management to assist in the processing of sea and air cargo imports.

The objective of this audit was to examine the effectiveness of DAFF’s administration of the Digital Services to Take Farmers to Markets (TFTM) program.

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 objective of the audit was to ascertain and report to the Parliament on the ATO's administration of PPS and to identify opportunities for improvement. Four key compliance issues were identified: reporting PPS income, claiming PPS credits, remitting PPS income, claiming PPS credits, remitting PPS deductions, and managing PPS exemptions and variations. In addition, the following key aspects were considered: PPS risk assessments, coordination of PPS administration between the Small Business Income and Withholding & Indirect Taxes business lines, and PPS compliance project performance information.

The audit objective was to assess the effectiveness of the Department of Veterans’ Affairs administration of the Repatriation Transport Scheme.

The objective of the audit was to assess the effectiveness of the design and implementation of the Department of Human Services' Quality Framework.

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

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

The audit objective was to assess the effectiveness of DHS’ implementation of initiatives to support the delivery of services to Indigenous Australians.

The audit objective was to assess the effectiveness of the Department of the Environment’s and the Australian Customs and Border Protection Service’s management of compliance with the wildlife trade regulations under Part 13A of the Environment Protection and Biodiversity Conservation Act 1999.

The objective of this audit was to assess the effectiveness of the Department of Education, Skills and Employment’s arrangements in administering wage subsidies linked to employment programs.

The objective of this audit was to assess the effectiveness of the Australian Government Reconstruction Inspectorate, supported by the National Disaster Recovery Taskforce, in providing assurance that value for money is being achieved in recovery and reconstruction expenditure in Victoria.

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

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

The objective of the audit was to examine the effectiveness of the Department of Climate Change, Energy, the Environment and Water's implementation of the National Waste Policy Action Plan 2019.

The objective of the audit was to assess whether the Department of Defence’s Projects of Concern regime is effective in managing the recovery of underperforming projects.

The objective of the audit was to assess the effectiveness of the AFP’s administration of the Fighting Terrorism at its Source (FTAS) initiative and related measures.

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

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

The objective of this audit was to assess the effectiveness of the administration of tobacco excise and excise equivalent goods.

This edition of Audit Insights summarises key messages from a series of ANAO performance audits assessing performance evaluation frameworks and success measures. It discusses the importance of both in keeping entities accountable and their performance transparent.

The objective of this audit was to assess ARPANSA's management of the regulation of Commonwealth radiation and nuclear activities to ensure the safety of their radiation facilities and sources.

The objective of the audit was to assess the effectiveness of the ATO’s activities to promote tax compliance by high wealth individuals.

The audit objective was to assess the effectiveness of the Department of Human Services’ administration of the Assistance for Isolated Children Scheme.

The audit objective was to examine the effectiveness to date of the Department of Defence’s administration of the Enterprise Resource Planning (ERP) program, with a focus on ERP Tranche 1 activities.

The objective of the audit was to assess the effectiveness of the Australian Transaction Reports and Analysis Centre's (AUSTRAC) arrangements for processing financial intelligence, to assist domestic partner agencies and international counterparts in their operations and investigations.

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

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

This audit examined DIMIA's administration of onshore compliance under rhe Migration Act 1958 (Cth) as amended (the Act). In particular, it focused on whether DIMIA had implemented appropriate onshore compliance strategies in regard to people who enter Australia lawfully but whose presence becomes unlawful through: - the expiry of their visa; or - a breach of visa conditions and cancellation of their visa.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s management and oversight of fraud control arrangements for the administration of the Goods and Services Tax (GST).

The audit objective was to assess the effectiveness of the Department of Health’s management of the National Medical Stockpile.

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

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

The objective of the audit was to assess the effectiveness of the Department of Employment’s administration of the Fair Entitlements Guarantee.

The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s management of the biosecurity workforce.

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

The 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 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.

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 the effectiveness of DIAC's management of MAL. The scope was confined to DIAC's management and use of the system: it did not examine the work of others with an interest in the system, such as security agencies.

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

The objective of the audit was to assess whether the Australian Taxation Office has effective arrangements in place to support the adoption of Artificial Intelligence.

The objective of the audit was to examine the quality and integrity of DVA's income support records and to report on the effectiveness of the department's management of the data and how it impacts on service delivery.

The objective of the audit was to assess whether Defence is effectively managing the delivery of health services to ADF personnel in Australia (chiefly Garrison Health Services).

The audit objective was to assess the effectiveness of DEEWR’s and FaHCSIA’s administration of the Australian Government’s responsibilities under Element 1 of the National Partnership Agreement on Indigenous Economic Participation (including the NT Jobs Package).

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

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

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.

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 objective of the audit was to examine the effectiveness of the Department of Veterans’ Affairs' (DVA's) planning and management of the Veteran Centric Reform (VCR) program.

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 reviewed the operations of the Bureau of Meteorology. The Bureau's functions include the taking and recording of meteorological observations and other observations required for the purposes of meteorology; the forecasting of weather and of the state of the atmosphere; the issue of warnings of weather conditions likely to endanger life or property; the supply, publication and promotion of meteorological information; and cooperation with international meteorological agencies in relation to the functions just listed. The objectives of the audit were to:

• use national and international benchmarks to evaluate the Bureau's performance in terms of timeliness, cost and quality of weather services to meet the needs of clients; and
• assess how well the Bureau is placed in measuring its outputs/outcomes within the context of the Accrual Budgeting Framework.

The objective of the audit was to assess the effectiveness of the child support collection arrangements between the Department of Human Services (DHS) and the Australian Taxation Office (ATO).

This audit was a follow-on to Audit Report No.21 1997-98 Protective Security, which reviewed, among other things, information security other than computer and communications security, against the policy and procedures outlined in the 1991 PSM. That audit found inconsistencies in the identification and marking of classified information and weaknesses in the handling and storage of classified information, as well as other breakdowns impacting on information security.

The objective of the audit was to examine the effectiveness of DVA's administration of mental health programs and services to support younger veterans.

The audit objective was to examine whether the Department of Defence provides an efficient and effective security vetting service for Australian Government entities through the Australian Government Security Vetting Agency.

The objective of the audit was to examine the effectiveness of key elements of the management and control frameworks established by ANU to support administration and the achievement of the ANU's objectives. The audit focused on an analysis of the administrative framework and, in particular, aspects of corporate governance that were identified as being central to good management; such as effective controls, transparent planning, regular reporting, and performance assessment.

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 objective of the audit was to examine the effectiveness of DAFF's implementation and administration of the Securing our Fishing Future structural adjustment package industry and community assistance programs.

The objective of the audit was to assess whether the disposal of 'infrastructure, plant and equipment' assets was being carried out in accordance with Government policy, relevant aspects of the asset management principles, and applicable internal controls. The scope of the audit covered all aspects of the disposal process from initial planning through to the receipt of proceeds and evaluation of the outcome. The audit examined eight organisations, which are not named in the report.

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

The objective of the audit was to assess the effectiveness of the Department of Families, Housing, Community Services and Indigenous Affairs' (FaHCSIA) administration and management of the Targeted Community Care (Mental Health) Program.

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

The audit objective was to assess the effectiveness of the Department of Health's design, implementation and administration of primary healthcare under the Indigenous Australians' Health Program (IAHP).

The audit objective was to assess the effectiveness of the administration of the Commonwealth Scientific and Industrial Research Organisation's (CSIRO's) Gift to the Science and Industry Endowment Fund.

The objective of the audit was to assess the administrative effectiveness of AGD's management of the Northern Territory Night Patrols Program.

This edition of Audit Insights summarises key messages for all Australian Government entities from a series of recent Australian National Audit Office (ANAO) performance audits assessing the delivery of key components of the Australian Government’s response to the COVID-19 pandemic. It discusses the importance of planning, good governance and sound risk management in managing an emergency such as the COVID-19 pandemic.

The audit examined the effectiveness of DEEWR's administrative arrangements supporting the delivery of Indigenous childcare services through MACS and crèches, including the approaches DEEWR uses to monitor the achievement of the BBF sub-program objective.

In conducting the audit, the Australian National Audit Office (ANAO) reviewed three key areas:

• program administration—DEEWR's administrative systems and processes supporting the delivery of Indigenous childcare services through MACS and crèches and the broader BBF sub-program;
• management of service provider funding agreements—DEEWR's systems and processes for managing MACS and crèche service providers' funding agreements; and
• monitoring and reporting performance—the effectiveness of DEEWR's processes for monitoring the performance of service providers, and the achievement of the outputs and outcomes of the BBF sub-program.

The ANAO sought not to duplicate the work of DEEWR's Internal Audit function, and in doing so referred to the findings of the recent internal audit review of the CCSSP, where these were relevant and appropriate.

The audit objective was to examine Defence’s administration of Materiel Sustainment Agreements (MSAs) and the contribution made by MSAs to the effective sustainment of specialist military equipment.

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

The Defence Estate comprises the land, buildings and other facilities that Defence uses across Australia. These facilities are vital to achieving the Defence mission - to prevent or defeat the use of armed force against Australia and its interests. The Estate has a gross replacement value of $14.8 billion. Defence Estate Organisation's (DEO's) Facilities Operations (FACOPS) Program delivers general maintenance and minor new works to Defence facilities on a regional basis across the country. DEO's Estate Operations and Planning Branch and its nine Regional Estate Centres are responsible for the FACOPS Program. Resources available for the Program have been reduced in recent years. The total DEO budget for 2000-01, which includes funds for capital works, facilities operations and property management, is $2.6 billion. Of this total, the FACOPS Program has a cash allocation of $213 million and an additional $15.6 million for employee expenses associated with the Program's 283 staff. The objective of the audit was to assess the efficiency and effectiveness of selected Defence facilities operations, including tendering and contracting, with a view to adding value with practical recommendations for enhancing operations.