A Special Account is a mechanism used to record amounts in the Consolidated Revenue Fund that are set aside for specified purposes. A total of $3.40 billion was reported as held in Special Accounts as of 30 June 2003, with $10.33 billion reported as credited to Special Accounts in 2002-03 and $10.06 billion in reported payments (debits) from these Accounts. The audit examined the establishment, management and abolition of Special Accounts by Commonwealth agencies, as well as compliance with legal requirements

Although the audit examined broader aspects of the ATO's administration (such as, tobacco excise governance arrangements, intelligence capability and compliance and investigations activities), we placed particular emphasis on the strategies used by the ATO to address the proliferation of chop-chop (Australian grown tobacco sold illicitly in a chopped up form for $80 to $100 per kilogram. In comparison, 50 grams of legal roll-you-own tobacco costs around $16 i.e. $320 per kilogram) in the Australian markets, as it is an area of major risk to tobacco excise revenue.

The objectives of the audit were to form an opinion on the management of Commonwealth agencies' compliance with the Commonwealth's energy efficiency requirements and to identify areas for better practice in energy management. The audit focussed on:

• the implementation of the Energy Policy by Commonwealth Agencies; promulgation and coordination of energy use targets;
• energy and associated reporting by Commonwealth agencies;
• identification, examination and analysis of systemic and procedural impediments to achieving the Energy Policy; and
• development and discussion of ways to address these impediments.

The audit objective was to assess how four key departments: Education, Science and Training (DEST); Employment and Workplace Relations (DEWR); Families, Community Services and Indigenous Affairs (FaCSIA); and Health and Ageing (DoHA) are implementing the Government's policy objective for Indigenous service delivery.

The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.

The objective of this audit was to assess whether the OneSKY tender was conducted so as to provide value with public resources and achieve required timeframes for the effective replacement of the existing air traffic management platforms.

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

The 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 objective of this audit was to examine the effectiveness of the National Disability Insurance Agency’s (NDIA) fraud control program and its compliance with the Commonwealth Fraud Control Framework.

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

The objective of the audit was to assess whether Defence Housing Australia administers its functions efficiently and effectively, and in accordance with the Government Business Enterprise guidelines.

The audit objective was to assess entities’ progress in implementing the corporate planning requirement under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

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

The 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 to date of the Department of Defence’s procurement of six evolved Cape class patrol boats.

The objective of this audit was to assess whether the National Library of Australia and National Film and Sound Archive (NFSA) have implemented effective collection management practices.

The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s (CER) issuing, compliance and contracting activities related to Australian Carbon Credit Units.

The objective of this follow-up audit was to assess Austrade's implementation of the recommendations contained in ANAO Report No. 4 of 1998-99 (Client Service Initiatives - Australian Trade Commission (Austrade)), and whether the implementation of the recommendations or appropriate alternative measures has improved the management and delivery of Austrade's client service.

The audit objective was to assess the effectiveness of the Department of Health's and the Department of Human Services' administration of the Radiation Oncology Health Program Grants Scheme.

Mr Ian McPhee - Auditor-General for Australia, presented at the Canberra Evaluation Forum, The Lobby, Canberra

The objective of the audit was to examine the effectiveness of the design and governance of the National Water Infrastructure Development Fund.

The audit objective was to assess the effectiveness of agencies' contract management by determining if they had sound practices and systematic approaches to this activity. Particular attention was given to each agency's:

• day-to-day management of individual contracts; and
• approach to managing its contract population.

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

The objective of the audit was to assess the Australian Agency for International Development's (AusAid) planning for, and management of, the delivery of aid to East Timor. The audit examined Australia's emergency and humanitarian response following the crisis in East Timor in 1999; AusAID's post-crisis strategy for assisting East Timor; coordination with overseas donors; and financial contributions to multilateral reconstruction assistance. Australia's bilateral assistance, comprising shorter-term transitional assistance and medium-term development assistance, was also examined.

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).

Mr P.J. Barrett (AO) - Auditor-General for Australia, an Occasional Paper

The objective of the audit was to assess the effectiveness of the Office of the Fair Work Ombudsman’s exercise of its regulatory functions.