The current audit has focussed on Stage 2 of the Scheme. Its objective was to assess whether ACIS is being administered effectively by DIISR and, as relevant, by Customs. In particular, the audit examined the department's arrangements for:

• assessing the eligibility of participants to receive duty credits;
• calculating duty credits accurately and adhering to the funding limits for the Scheme;
• checking the integrity of participants' claims, which are self-assessed;
• accounting for the duty credits transferred to and used at Customs; and
• measuring and reporting on the performance of ACIS.

The audit also followed up on whether the ANAO's previous recommendations have been addressed.

The objective of this audit was to determine the extent to which selected agencies have implemented the two recommendations of the previous audit; and the appropriateness of advice provided by Finance and the ATO. To address this audit objective, the audit assessed:

• the roles of Finance and the ATO in clarifying: the interaction of the PB and SG Act; the ongoing role of the PB Act; and mechanisms to monitor Australian Government organisations' compliance with the PB Act;
• the extent to which Finance and the ATO have provided guidance and other support to assist Australian Government organisations manage and meet statutory superannuation obligations for eligible contractors; and
• whether Australian Government organisations have managed and met statutory superannuation obligations for contractors in past and current contracts.

The objective of this audit was to assess the Department of Industry, Tourism and Resources' management of the Pharmaceuticals Partnerships Program. The audit focused on how the department:

• promoted the Program and assessed applications for funding;
• managed the funding agreements; and
• managed the Program's governance arrangements.

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

The 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 audit reviewed the Australian Taxation Office's use of audit of individual taxpayers as part of its approach to encouraging taxpayer compliance. The objective of the audit was to examine the use of audit as an element of the compliance management function within the Individuals Non-Business line of the ATO.

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

The objective of the audit was to assess whether entities properly accounted for software assets, and adopted an integrated planning approach to inform software asset investment decisions.

The main focus of the audit was on whether entities accounted for software costs in accordance with relevant accounting standards and the FMOs, paying particular attention to the standard elements of an internal control framework and accounting practices. In addition, in the context of software asset planning, the audit considered whether entities assessed the risks associated with software assets, used life-cycle costing approaches, and aligned ICT and capital management plans, to inform decision-making on software asset investments.

The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for 2011.

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 objective of this audit was to assess the effectiveness of personnel security arrangements at selected Australian Government organisations, including whether they satisfied the requirements of the PSM.
To address this objective, the audit examined the extent to which the selected organisations implemented the 14 recommendations from the three previous reports.

The objective of this audit was to assess the effectiveness of DEEWR's administration of Job Network service fees. The ANAO examined DEEWR's arrangements to:

• specify the nature and level of services to be supplied by JNMs and to communicate this to the JNMS;
• calculate and pay service fees in accordance with the Employment Services Contract (ESC) 2006–2009 it has with JNMs; and
• obtain assurance that JNMs have delivered services in accordance with the contract.

The objective of this audit was to assess whether agencies had effectively administered credit cards, including having complied with legislative and internal requirements.

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.

The objective of this audit is to examine DIAC's implementation of the nine recommendations made in the earlier audit. The audit has also taken into account changed circumstances since the original audit. These include a heightened security environment after 11 September 2001 and the results of other relevant ANAO performance audit and financial statement work. The audit also examined ETA decision-making processes to gain assurance about its robustness in a changing risk environment. This issue came to attention in recent audits of visa management processes.

The objective of the audit was to assess the ATO's administration of the LMR. Specifically, the audit sought to: examine and report on aspects of LMR governance; assess the systems, processes and controls used by the ATO to capture and process LMR data reported by providers; examine the mechanisms and strategies the ATO uses to gain assurance that providers are complying with LMR legislation; and assess the mechanisms and strategies the ATO uses to promote awareness of, and enable access to, the LMR.

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

The objective of the audit was to assess the Personnel Management Key Solution Project's planning and approval processes and its contract and project management. The audit addresses the scope of the delivered system, the expectations of end-users, and the system's ability to meet their capability requirements.

The objective of the audit was to provide an independent assurance on the effectiveness of the management of the upgrade of the M113 fleet for the Australian Defence Force (ADF). The audit sought to identify the initial capability requirements and approval process; analyse the contract negotiation process; and examine the management of the project and contracts.

The objectives of the audit were to examine:

• the effectiveness of agencies' implementation of the current GBEs governance framework;
• the extent to which agencies and GBEs comply with the Governance Arrangements and legislative requirements; and
• whether the GBE monitoring system provides an effective level of accountability to Ministers and to the Parliament.

The objective of the audit was to examine program management in the Training and Youth Division of the Department of Education, Training and Youth Affairs. In broad terms, the audit focused on the management frameworks at both Divisional and program level. Three of the Division's programs were selected for more detailed review as follows:

• Workplace English Language and Literacy;
• Literacy and Numeracy; and
• Support for New Apprentices.

The objective of this audit was to assess key aspects of the establishment and administration of HIP by DEWHA as well as the transition of the program to DCCEE. All phases of the program were examined with particular emphasis for Phase 2 being given to:

• program design and implementation;
• registration and training of installers;
• payment of rebates; and
• the compliance strategy underpinning the program.

The objective of the audit was to review Defence's management of the HQJOC Project's tender process, including probity management, for the construction of the joint operation headquarters in order to provide assurance that the policy principles for the use of private financing had been followed.

The objectives of the audit were to determine whether FaCS and Centrelink had: a valid Business Case for the Edge project, as revised from time to time, including estimated costs, actual costs, and expected benefits; effective governance of the project, including reviews at critical points in the project and subsequent decisions to continue or, in the final analysis, to discontinue; an appropriate contract with SoftLaw, which was adequately managed; delivered appropriate advice on progress, project viability, and acceptable solutions to technical issues to Executive of FaCS and Centrelink during the project; and valid reasons for discontinuing the project. The ANAO began this audit in March 2004, four months after the Edge project was terminated, following the Auditor-General's agreement to a suggestion by the Joint Committee of Public Accounts and Audit that the project was a suitable subject for audit.

The objective of the audit was to assess the ATO's administration of the Surcharge. Specifically, the audit sought to: report on the environment into which the Surcharge was introduced, including the legislative intent behind the Surcharge, and the current Surcharge environment; examine and report on aspects of Surcharge governance; assess the systems, processes and controls the ATO uses to: match Member Contributions Statements (MCS) data with income tax return data using Tax File Numbers (TFNs); process Surcharge information; and issue Surcharge liability assessments. assess the mechanisms the ATO uses to assess, classify, manage and rectify existing Surcharge exceptions, and prevent future exceptions from occurring; and examine the mechanisms and strategies the ATO uses to provide assurance that members and holders of contributions are complying with their Surcharge obligations.

The objective of the ANAO audit was to identify possible areas for improvement in the Australian Defence Force's management of its Reserve forces. The audit focused on major aspects of the Reserves including roles and tasks, force structure, capability, training, individual readiness, equipment, facilities, recruitment, retention, conditions of service and administration. The audit covered the Australian Naval Reserve, the Australian Army Reserve and the Royal Australian Air Force Reserve. However, due to its size and cost, the Army Reserve was a major focus of the audit activity.

The objective was to assess the extent to which staff reductions have been managed in a sound strategic and cost-effective manner consistent with the Government's guidelines and the ANAO's 1996 better practice guide Managing APS Staff Reductions. The audit focussed on 3 agencies - the Australian Taxation Office, the former Department of Primary Industry and Energy, and the former Department of Transport and Regional Development. The ANAO found that the majority of staff reductions were achieved through retrenchment rather than natural attrition; and that decisions on the number of retrenchments were not always supported by an assessment of the impact of the reductions on the agencies' abilities to conduct their business.

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

The objective of this audit was to assess the effectiveness of Tourism Australia's governance arrangements, the management of its marketing contracts, and whether outcomes are being achieved. The audit reviewed Tourism Australia's:

• procurement processes for selecting service providers;
• management of service provider contracts; and
• governance framework including planning, performance management and reporting.