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 audit sought to assess the efficiency and effectiveness of the ADF's management of fuel and lubricants and to identify possible areas for improvement. The audit focused on major aspects of the fuel supply chain, in particular the strategic management of fuel (eg. the coordination of fuel requirements and stockholding policy). The audit also reviewed fuel procurement practices, storage and handling issues. The audit coverage addressed the fuel supply aspects of these matters rather than transport, distribution and equipment issues. Although directed principally towards operational fuels, the audit took into consideration issues associated with ADF's requirement for oils and lubricants.

The audit was conducted as a joint financial statement and performance audit of Centrelink's Information and Technology (I&T) systems. The objective of the financial statement component of the audit was to express an opinion on whether Centrelink could rely on its I&T systems to support production of a reliable set of financial information for the financial statements. The objective of the performance audit component was to determine whether Centrelink's I&T systems outputs adequately met quality and service delivery targets.

The audit reviewed the Defence's $5.05 billion New Submarine Project which commenced in 1982 and involves design and construction of six Collins class submarines and associated supplies and services. The objectives of the audit were to assess project management by the Department's Project Office in the light of accepted better-practice project management techniques. It also aimed to derive lessons learnt and recommendations that could be applied to the Project and to similar Defence projects now and in the future. The audit follows a 1992 audit of the Project by the ANAO and a review by the Joint Committee of Public Accounts in 1995.

This is a follow-up audit to Audit Report No.7, 1993-94 titled Department of Social Security: Data-matching. It reports upon the effectiveness of the DSS actions in response to the recommendations of the original 1993-94 audit. In noting the considerable progress made by the Department against the original audit recommendations, the ANAO considers that several recommendations have yet to be fully addressed. These are covered in this report and include reducing the variability in review results across offices, enhancing the TFN registration process, and validating savings assumptions.

The audit was conducted as a joint financial statement and performance audit of DVA's Information Technology (IT) systems. The objective of the financial statement component of the audit was to express an opinion on whether DVA could rely on its IT systems to support production of a reliable set of financial information for the financial statements. The objective of the performance audit component was to determine whether DVA's IT systems outputs adequately met quality and service delivery targets.

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 was conducted as a joint financial statement and performance audit of HIC's IT systems. The objective of the financial statement component of the audit was to express an opinion on whether HIC could rely on its IT systems to support production of a reliable set of balances for the financial statements. The objective of the performance audit component was to determine whether HIC's IT systems' outputs met quality and service delivery targets.

The objective of the audit was to express an opinion on the effectiveness of HOP management having regard to: compliance with applicable Australian Government policies; compliance with internal guidelines to assist loans officers to assess applications and manage loans; and programme performance reporting.

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

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

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

The objective of this audit was to assess the efficiency and effectiveness of the Commonwealth's management of the Great Barrier Reef as implemented by the Authority. This audit was undertaken because of the environmental significance of the Great Barrier Reef Region; its growing economic importance; recent changes to the Authority's budget arrangements; and because the Authority had not been subject to a performance audit since its establishment approximately 20 years ago.

This follow-up audit examined the actions taken by the Department of Veterans' Affairs to address the ANAO's recommendations made in Audit Report No.28 1993-94 regarding the use of private hospitals on behalf of the Repatriation Commission. The recommendations from that audit were aimed at improving the basis and consistency of contracts with the private sector for the use of private hospitals and providing added assurance that quality care was available to the veteran community.

The primary objective of this audit was to review the management and administration of travel undertaken by public sector employees to determine whether, and to what extent, it complied with approved policies and procedures. The other objective of this audit, as with all across-the-board FCA audits, is to identify, develop and report better practices. The audit dealt with short-term travel by Commonwealth public sector employees on official business.

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 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 of the audit was to assess the effectiveness and efficiency of Army's management of the move of 1st Brigade to Darwin. The audit criteria directly related to implementation of the project. These criteria addressed planning as well as identification and management of longer-term risks to the success of the project.

The audit reviewed the Australian Maritime Safety Authority's management of the navigation aids network, which is an important factor in shipping safety. The objectives of the audit were to determine whether AMSA's management of the network provides for the strategic needs of marine navigation in Australian waters, and whether AMSA's management was efficient and effective. The audit focused on AMSA's strategic planning, the management of revenue and expenditure to support the network, its contract management practices, and its accountability and performance reporting arrangements.

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

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 this audit was to assess the effectiveness of the action taken by the Australian Institute of Marine Science in response to the recommendations contained in 'External Funds Generation', Audit Report No.48, 1991-92.

The purpose of the audit was to examine the efficiency, effectiveness and accountability of the Therapeutic Goods Administration's performance in evaluating and approving prescription drugs for public use. In particular the audit focused on analysing elements of the regulatory process associated with the evaluation of prescription drugs. In this context the audit reviewed the administrative operations performed within the Department's Drug Safety and Evaluation Branch, the Australian Drug Evaluation Committee and the Business and Services Branch of the TGA, rather than any processes preceding or succeeding those activities.

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

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

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

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

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

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

This report covers a number of the discretionary compensation and debt relief mechanisms that are available to Commonwealth agencies, where individuals or entities have been disadvantaged by legislation, or actions by agencies or staff, or some other negative circumstances. It deals mainly with two legislative mechanisms, namely, act of grace payments and waivers of debt, and one administrative mechanism, the Compensation for Detriment caused by Defective Administration (CDDA) scheme. This report also briefly covers two other mechanisms, namely ex gratia payments and payments in special circumstances relating to Australian Public Service (APS) employment. The main objective of the audit was to assess whether the management of claims for compensation and debt relief in special circumstances was in accordance with relevant legislative requirements and Commonwealth guidelines, and whether the current administrative policies and procedures were adequate.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2002. It includes a comment by the Auditor-General on Audit independence and effectiveness; an overview of the Auditor-General’s role and responsibilities; a report on performance; details about management and accountability, and the financial statement for the year.

The objective of the audit was to assess the efficiency and effectiveness of the National Registration Authority's strategic and operational management, particularly the assessment and registration activities. The audit criteria took into account the scope for the application of risk management principles which are integral to strategic and operational management.

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

The audit objective was to examine the administrative effectiveness of the ATO's use of AUSTRAC data. The audit reviewed the use of AUSTRAC data across three of the ATO Business Service Lines (BSLs) namely, Large Business and International (LB&I), Small Business (SB) and Individuals Non Business (INB). These are the most significant BSLs in terms of revenue collection. The audit focussed on the ATO's use of AUSTRAC data at the strategic and operational levels and its management of AUSTRAC data. Aspects examined include the ATO's relationship with AUSTRAC as well as training, data quality, data privacy and security issues.

The audit reviewed management of the Commonwealth's role in preparing for, and managing, pest and disease emergencies requiring a rapid response. The audit focused on the role of the Department of Agriculture, Fisheries and Forestry -Australia (AFFA), which is the Commonwealth Department with primary portfolio responsibility for coordinating the national and international response to an emergency. The audit did not address preventative measures such as quarantine and border controls; controlled release of exotic diseases or pests; or emergencies associated with previously known endemic diseases, food safety or chemical residue issues.