The objective of the audit was to examine Coastwatch's administration of the Australian civil coastal and offshore surveillance and response service. In particular, the audit focused on Coastwatch's:

• coordination with its clients and external service providers;
• surveillance and response operations; and
• aspects of its corporate governance arrangements bearing on performance and associated accountability.

The main objectives of the audit were to assess the management and administration of protective security across Commonwealth agencies and to identify, recommend and report better practice in security management. Particular attention was paid to:

• compliance with Government policy, standards and guidelines;
• the role of management in protective security; and
• the operation of security systems and practices.

The audit criteria and procedures to assess the management and administration of the individual organisations examined were largely based on the overall control framework of an organisation and the guidance provided in the current Commonwealth Protective Security Manual.

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 ANAO reviewed arrangements for the development of the department's fraud policy, fraud risk assessment and fraud control plan within the core functional areas of the department that are responsible for these activities. The audit also examined the operational procedures and guidelines that were in place to implement the department's fraud policy. The objective of the audit was to assess whether AFFA has implemented appropriate fraud control arrangements in line with the Fraud Control Policy of the Commonwealth and whether these arrangements operate effectively in practice.

The audit objectives were to report on the efficiency and effectiveness of selected agencies' management of telecommunications services. The specific purpose was to:

• identify the potential for more effective management of telecommunications services;
• consider the appropriateness of Commonwealth agencies' management of telecommunications services to take advantage of technological opportunities; and
• identify the elements of sound administration in the management of telecommunications services.

The audit criteria addressed agencies' performance against benchmarks of sound administrative practice in relation to procurement; planning; business process re-engineering; financial management; and performance management. The audit focussed primarily on telecommunications services, as distinct from capital items and equipment.

The objective of the audit was to assess the administrative effectiveness of Australian Customs Services (Customs) drug detection strategies for air and containerised sea cargo and small craft activity. Within the scope of the audit, the following areas were examined :

• intelligence and law enforcement cooperation;
• air and containerised sea cargo;
• cargo examinations and technology;
• small craft activities;
• Customs funding arrangements (including funding for NIDS initiatives): and
• governance, including performance reporting.

The audit reviewed the planning and management of the Australian Defence Force deployments to East Timor, including the support of those deployments. The audit focused on planning for the deployments and the role of Australia as the lead nation in the International Force in East Timor (INTERFET); and financial, personnel, logistic and other systems used to deploy and sustain Australia's military presence in East Timor.

The objective of the audit was to examine how efficiently and effectively the Australian Customs Service administers the Passenger Movement Charge, including the interim arrangements with airlines. The audit was intended to provide guidance to ACS on key issues and areas of risk it should address in developing the system supporting the collection of PMC. Audit criteria were determined to consider how well revenue was protected and how well the administrative arrangements were operating. The audit sought to identify areas for improvement in the formulation of longer-term arrangements.

The audit examined the management of software licensing by five Commonwealth agencies. The objective of the audit was to provide assurance to these agencies and the Parliament that:

• effective controls are in place to ensure the physical security of software media;
• the risks associated with the use of illegal software are being effectively managed; and
• compliance with software licence conditions is being adequately monitored.

The main objectives of the audit were to examine DOTARS' response to the heightened threat environment following the events of 11 September 2001, and to determine the extent to which DOTARS' monitoring and compliance regime ensures that the aviation industry complies with its security obligations. The scope of the audit included:

• the respective roles and responsibilities of the organisations involved in aviation security;
• the setting of security settings; DOTARS' monitoring of airport, airline and cargo security;
• the action DOTARS takes in response to security breaches; and
• evaluation of aviation security.

The overall objective of the preliminary study was to determine whether a performance audit of the management of corporate sponsorship was warranted. Specifically, the areas canvassed during the preliminary study were:

• policies and guidelines for the management of corporate sponsorship;
• integration of corporate sponsorship into agency planning;
• contractual arrangements;
• evaluation of corporate sponsorship within the agency;
• valuation and reporting of corporate sponsorship; and
• costs and benefits associated with corporate sponsorship.

The preliminary study findings did not warrant proceeding to a full performance audit. However, because corporate sponsorship is likely to be a growing area of importance for the Commonwealth, the ANAO concluded that there was value in producing a better practice guide in addition to the audit report.

The audit reviewed the Amphibious Transport Ship Project, involving the acquisition and modification of two second-hand US Navy ships . The objective of the audit was to assess the efficiency and effectiveness of Defence's management of the project, focusing on the capability development process, costs and schedule issues, contract issues, the management of project risks and project review processes.

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 primary objective of the audit was to assess the economy, efficiency and effectiveness of DoTRD's implementation of Annex 17 in the Australian aviation environment. The ANAO concluded that DoTRD has established a regulatory regime which ensures Australia's compliance with the standards embodied in Annex 17. However, there are areas where Australia's aviation security regime can be strengthened even further including; developing a more robust approach to risk management, developing a longer-term perspective to DoTRD's planning structure, development of proactive alliances with aviation regulators in neighbouring countries in the Asia-Pacific region, further improvement of the airport audit process, development and implementation of an evaluation strategy, development of a formal transparent approach to enforcement.

The audit reviewed the Australian Taxation Office's administration of the payment of tax by non-residents. The audit objectives were to:

• provide Parliament with assurance about how efficiently and effectively the ATO administers the payment of tax in respect of non-residents;
• identify any scope for more effective and efficient administration of the function; and
• identify any opportunities for the cost-effective collection of additional revenue.

The audit focused on the sale of properties from that portion of the domestic property estate managed by the Department of Finance and Administration and identified for sale via a three year divestment strategy of the Commercial Office Estate by Government in April 1997. The audit sought to assess the effectiveness of the management of the sales process for selected property sales, including the extent to which the Government's sale objectives have been achieved; review the long-term sale and leaseback arrangements for selected divested properties and whether they adequately protect the Commonwealth's interests; and identify principles of sound administrative practice to facilitate improved administrative arrangements for future property sales.

The objective of the audit was to assess the efficiency and effectiveness of the provision of health services to the Australian Defence Force Regular forces. Audit criteria were developed which examined health services policy and strategic planning, resource management, the tri-Service provision of medical, dental and other health care, the operation of and planning for major medical facilities, health care management information systems, occupational health and safety and the supply of health materiel.

The Department of Veterans' Affairs (DVA) uses information technology (IT) extensively in providing services to Australia's veteran and defence force communities. The audit reviewed DVA's management of its IT outsourcing contract. The audit considered DVA's planning to meet its strategic IT needs through the IT outsourcing contract, the provisions of the contract, contract administration, management of the impacts of the outsourced services on DVA's business and the outcomes of DVA's approach to the contract.

The audit was conducted in response to a November 2000 resolution of the Senate that the Auditor-General examine all expenditures and entitlements accruing to Parliamentarians in 1999-2000. The objectives of the audit were to:

• provide assurance to the Parliament regarding the administration by Finance, the chamber departments and the portfolio departments of all expenditures and entitlements accruing to Parliamentarians, including Ministers, in 1999-2000;
• assess the administrative and control structures governing expenditures and entitlements accruing to Parliamentarians and Ministers in 1999-2000; and
• identify opportunities to improve the current framework.

The audit reviewed Australian Development Scholarships (ADS). ADS's are the principal mechanism by which Australia provides scholarship assistance for individuals from developing countries to undertake studies at Australian education institutions. The scholarships help to meet the human resource development needs of developing countries and contribute to their development across various sectors. Scholarships also have an important role in fostering and sustaining Australia's relations with developing countries, particularly in the Asia-Pacific region. The objective of the audit was to evaluate AusAID's management of the ADS scheme.

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 reviewed the Department of Foreign Affairs and Trade's administration of consular services. It focussed on DFAT's travel advice to alert Australians to potential travel risks; case management systems to record and monitor action on more complex consular cases; performance information for the management of consular services; and contingency planning for major consular incidents. The audit also reviewed action taken by DFAT and other agencies to implement the recommendations of a 1997 Senate Committee report on consular services.

The audit reviewed whether DEWR is efficiently and effectively managing the provision of entitlements to eligible former employees under the Employee Entitlements Support Scheme (EESS) and its replacement, the General Employee Entitlements and Redundancy Scheme (GEERS). The audit sought to determine whether DEWR had a mechanism to ensure that claims were properly assessed, taking into account the prevailing risks, whether performance information was adequate, whether relationships with claimants and insolvency practitioners were managed appropriately and whether a cost-effective recovery strategy was in place.

The Australian Taxation Office (ATO) established a task force in 1996 to develop a greater understanding of the factors involved and to devise a coordinated approach in dealing with the cash economy. The objective of the performance audit was to report to Parliament on the ATO's progress in addressing the cash economy, including its monitoring and reporting of outcomes. The audit focused on the ATO's implementation of its Cash Economy Task Force recommendations in the light of the tax reform that has taken place over the last two years.

The objective of the audit was to provide assurance to Parliament on effectiveness of FMIS implementations by:

• evaluating the effectiveness of selection and implementation management; and
• evaluating whether the implemented FMIS met the needs of agencies.

The audit reviewed the sale of DAS Interiors Australia, a business unit of the Department of Administrative Services, which provided a range of services covering strategic advice and accommodation planning, design and documentation, and supervision of office fit-outs. The objectives of the audit were to review the efficiency and effectiveness of the management of the sale.

The objective of the preliminary study was to form a view regarding the quality of, and controls over, the Budget estimates and to inform the decision whether to proceed to a full performance audit at this time. On the basis of the quantitative and qualitative analysis of the budget process undertaken during the study, the ANAO concluded that there are no apparent systemic problems in the cash-based estimating processes in the agencies reviewed that would, in themselves, lead to material statistical inaccuracies in the Budget's projected outcomes. The ANAO decided not to proceed with a full performance audit at this time.

The audit sought to assess the efficiency of Defence property management; provide assurance that probity and compliance requirements are being met; and make practical recommendations for enhancing property operations. It focused on Infrastructure Division's property management, with recognition that other areas manage certain property service contracts, such as those for electricity supply and cleaning.

The audit reviewed the processes involved in the sale of one-third of Telstra. The objectives in auditing the sale were to assess the extent to which the Government's sale objectives were achieved; assess the effectiveness of the management of the share offer; assess whether the sale arrangements adequately protected the Commonwealth's interests; and facilitate improved administrative arrangements for future share offers.

Government service delivery through the Internet presents both significant opportunities and challenges in the delivery of on-line services. Depending on the level of sophistication of the application, the Internet allows Commonwealth agencies to publish information, interact with clients in the exchange of information, and/or transact business electronically. The over-all objective of this audit was to determine Commonwealth agencies' preparedness to achieve the Government's goal of all appropriate services being Internet-deliverable by 2001. The audit sought to assess:

• the extent to which agencies considered that they would be able to achieve that goal;
• what type of services agencies were delivering or planning to deliver on the Internet; and
• whether agencies had identified barriers and possible solutions to that delivery.