The audit reviewed the operation of the payment of accounts function in 8 Commonwealth organisations against their internal control framework. The main objectives of the audit were to determine whether organisations had implemented appropriate risk management strategies for the processing of accounts and whether payment for goods ans services had been properly authorised. The audit also reviewed progress since the payment of accounts audit undertaken in 1996 ( Audit Report No. 16, 1996-97, Financial Control and Administration Audit, Payment of Accounts).

The audit objectives were to assess the effectiveness of:

• selected agencies’ administration in developing advertising campaigns and implementing key processes against the requirements of the Australian Government’s campaign advertising framework, and other key legal and administrative requirements; and
• the ongoing administration of the campaign advertising framework.

The objective of the audit, in examining the construction of the CIIDC, was to assess:

• the adequacy of the planning and delivery processes for the project;
• the value-for-money achieved in the delivery of the project, including with regard to the suitability of the centre for its intended purpose; and
• the extent to which the Public Works Committee Act.

The objectives of this audit were to:

• examine whether the appointment of CMAX Communications Pty Ltd as a provider of communications support and advice for the 2020 Summit was consistent with the Commonwealth procurement framework and sound principles of public administration; and
• assess the effectiveness of the administration of the CMAX Communications contract by PM&C.

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 the adequacy of Defence’s processes, including compliance with the Financial Management and Accountability Act 1997 (FMA Act), the Financial Management and Accountability Regulations 1997 (FMA Regulations), and relevant Commonwealth and Defence procurement requirements, to select the capability solution recommended to the Government to satisfy the requirements of AIR 8000 Phase 2.

The objectives of this audit were to examine the management of business support service contracts in selected agencies to: assess the effectiveness of business support service contract management in the transition, ongoing management and monitoring and succession planning stages of the contract management lifecycle; and identify examples of better practice and opportunities for improvement for individual agencies and Australian Government agencies more broadly.

The audit Administration of ABSTUDY and the audit Administration of Youth Allowance have been combined to table as one report titled Administration of ABSTUDY and Administration of Youth Allowance.

The objective of both audits was to assess the efficiency and effectiveness of the Department of Social Services’ and the Department of Human Services’ program administration.

The audit objective was to assess the effectiveness of the Department of Health and Ageing and the Australian National Preventive Health Agency in fulfilling the Commonwealth’s role in implementing the Council of Australian Government’s National Partnership Agreement on Preventive Health, to achieve the Agreement’s objectives, outcomes and outputs, including supporting all Australians to reduce their risk of chronic disease.

The objective of the audit was to report on the progress of the current phase of the Air Warfare Destroyer (AWD) Program, which is known as SEA 4000 Phase 3–Build. This phase commenced in June 2007, and covers the finalisation of the detailed design, the signing of the Alliance and Platform System Design contracts, and the construction and delivery of the ships by the Industry Participants to the Defence Materiel Organisation (DMO).

The audit objective was to assess the effectiveness of DEEWR’s administration of FWEIP. The three high level criteria that were used to make this assessment were the appropriateness of DEEWR’s:

• program planning and design;
• selection and engagement of providers; and
• program monitoring, reporting and evaluation.

The objective of the audit was to assess the performance of the Child Support Agency in the administration of key aspects of the Child Support Scheme. The ANAO previously audited the CSA in 1993-94 and identified scope for improvement in the management and administration of the Child Support Scheme. Particular areas of audit concern included client service, staff training and debt management. The current audit has reviewed the CSA's progress in improving Agency performance since that time. The audit focused initially on the areas identified in the previous audit, but also sought to identify further opportunities for improvement where appropriate.

The objectives of the audit were to:

• determine the extent to which government entities complied with the requirement to publish and maintain documents online that were presented to the Parliament;
• evaluate selected government entities' policies and practices regarding online publishing; and
• assess AGIMO's policy and guidance in support of online publishing.

To address this objective the audit was conducted in three parts. Firstly, we reviewed a sample of papers tabled between 2000 and 2008 in order to assess their availability online. Next, we examined the online publishing practices of five government entities. These were the: Australian Federal Police (AFP); Department of the House of Representatives (DHR); Department of Infrastructure, Transport, Regional Development and Local Government (Infrastructure); Department of the Treasury (Treasury); and National Archives of Australia (NAA). Finally, we reviewed AGIMO's role in supporting government entities in their online publishing practices.

The audit objective was to assess the effectiveness of the Department of Parliamentary Services’ arrangements for managing contracts and retail licences, including the extent to which the department has implemented recommendations from the previous ANAO audit.

The objective of the audit was to continue to examine the progress of the implementation of the annual performance statements requirements under the PGPA Act and the PGPA Rule by the selected entities. The audit was also designed to:

• provide insights to entities more broadly, to encourage improved performance; and
• continue the development of the ANAO’s methodology to support the possible future implementation of annual audits of performance statements.

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 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 scope of the audit covered Centrelink's emergency management framework and community recovery assistance operations in general, with a specific focus on the 2009 North Queensland floods and Victorian bushfires. FaHCSIA's role during those disaster events was also considered as it played a key role in establishing the policy parameters of the services Centrelink delivered and addressing issues arising from policy implementation.

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.

The objective of the audit was to assess the effectiveness of AGD's arrangements for coordinating the development of the National Identity Security Strategy.

The ANAO's assessment was based on the following criteria:

• governance arrangements for the NISS;
• progress, to date, of the six NISS elements; and
• AGD's administrative arrangements for developing the NISS.

The objective of the audit was to assess DAFF's implementation and administration of the three forest industry assistance programs under the TCFA. Particular emphasis was given to the:

• implementation of the programs and ongoing governance arrangements;
• promotion of the program and the development of program guidelines;
• assessment of applications and approval of funding; and
• management of funding agreements.

The objective of this audit was to assess the effectiveness of the management of cyber security risks by three government business enterprises or corporate Commonwealth entities. The entities selected for audit are ASC Pty Ltd, the Australian Postal Corporation and the Reserve Bank of Australia.

The objective of the audit was to assess the effectiveness of the Department of Immigration and Citizenship's management of the Settlement Grants Program. The ANAO assessed DIAC's performance in terms of how effectively it planned for funding rounds, assessed and allocated grants, monitored and evaluated the program, and managed relationships with its stakeholders. In doing so, the ANAO focused on SGP projects that received funding in the 2007–08.

The objective of the audit was to assess the effectiveness of DEWR's administration of the JSKA in ensuring its optimal usage in achieving job seeker outcomes. The ANAO examined the following aspects of the JSKA: guidance provided to Job Network Members on its operation; identification and assessment of contract risks; management of contract risks and Job Network Member performance; claims and payments; encouraging economy; and performance information.

Medicare is Australia's universal health insurance scheme. Underpinning Medicare is one of Australia's largest and more complex computer databases the Medicare enrolment database. At the end of 2004 the Medicare enrolment database contained information on over 24 million individuals. This audit examines the quality of data stored on that database and how the Health Insurance Commission (HIC) manages the data.

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 overall objective of the audit was to assess the effectiveness of Refresh and, in particular:

• the extent to which Centrelink has used the funds invested by the Government to develop its IT capability and realise the anticipated service delivery, financial and other benefits; and
• how Centrelink's programme management approach and Refresh's oversight arrangements have contributed to the achievement of the outcomes of the programme.

The objective of the audit was to assess the awarding of funding for the construction of the Adelaide Desalination Plant (ADP) against the requirements of the Commonwealth's grants administration framework, which includes the Government’s policy requirements for the approval of grants, with a particular focus on the assessments undertaken of each proposed grant in terms of the guidelines for the National Urban Water and Desalination Plan (NUWDP); and identify any potential improvements in grants administration practices.

The Australian National Audit Office (ANAO) 2016-20 Corporate Plan is the primary strategic planning document, and outlines how the ANAO intends to deliver against the purpose over the coming four years.

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.

This second audit report relating to SMSFs examines the effectiveness of the Tax Office's approach to managing SMSF compliance risks. Specifically the ANAO examined the processes the Tax Office uses to:

• identify the risks relevant to SMSFs not complying with their obligations under the SISA, including members accessing their superannuation early;
• mitigate SMSF compliance risks; and
• administer fund wind-ups.

The objectives for the audit of the third tranche sale of Telstra shares were to:

• assess the extent to which the Government's sale objectives were achieved, including maximising overall value for money;
• assess the effectiveness of the management of the sale; and
• identify principles of sound administrative practice to facilitate potential improvements in any future asset sales.

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 objective was to assess the effectiveness of DEST's administration of its role in Australian Apprenticeships. To achieve this, the ANAO assessed DEST's performance to determine if DEST:

• monitored whether Australian Apprenticeships was achieving its objectives;
• effectively managed the Australian Apprenticeships Incentives Programme; and
• effectively managed its contracts with Australian Apprenticeships Centres.

The objectives of the audit were to determine whether: citizenship services were planned based on a risk assessment, especially in relation to fraud; and were monitored and reported on appropriately; decision-making was accurate, consistent and in line with relevent laws and policies and was supported by appropriate training and quality assurance (QA) mechanisms; client and outsourced services were managed effectively; and promotion strategies were effective and have been evaluated appropriately.

The Acting Auditor-General responded on 11 May 2017, and the Auditor-General followed-up on 19 July 2017, to correspondence from Ms Cathy McGowan AO MP dated 10 April 2017. Ms McGowan had requested that the Auditor-General conduct an audit of the Regional Australia Impact Statement process, which is administered by the Department of Infrastructure and Regional Development.

The objective of the Australian National Audit Office (ANAO) was to examine how the ATO manages its responsibilities under the Taxpayers' Charter as an important element of its performance. This involved an examination of the ATO's: systems and processes used to develop, maintain and update the Charter; strategic commitment to implementing the principles of the Charter; integration of Charter principles with its business processes; and monitoring and reporting of its performance against commitments in the Charter.

In this inaugural edition of audit insights, we look at the history and mandate of the Auditor-General of Australia, the functions delivered under the Auditor-General Act, the purpose of the Australian National Audit Office (ANAO) and our relationship with the Australian Parliament.

The objective of the audit was to assess the implementation and effectiveness of the enhanced grants administration requirements for:

• reporting to the Finance Minister on the awarding of grants within their own electorate by Ministers who are Members of the House of Representatives;
• reporting to the Finance Minister on instances where Ministers have decided to approve a particular grant which the relevant agency has recommended be rejected; and
• the website reporting of grants awarded.

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.

This edition of Audit Insights is targeted at Australian Government officials who have responsibility for the implementation of cyber security controls or strategy for government systems. The aim is to communicate lessons from our audit work to make it easier for people working within the Australian public sector to apply those lessons. It is drawn from audit reports tabled in 2019–20, 2020–21 and 2022–23 into management of cyber security risks.

This audit considered the action taken in relation to the recommendations of Audit Report No.47, 1991-92, Energy Management of Commonwealth Buildings. The objective of this follow-up audit was to assess whether the Department of Primary Industries and Energy, the Department of Administrative Services, and the Department of Finance had taken appropriate action in relation to the recommendations. The audit criteria were the extent to which the original recommendations agreed by the agencies had been implemented and what had been achieved.

The ANAO could assess the management of legal risks to ensure programs are implemented and delivered consistent with legislation. The audit or series of audits could explore the management of legal risks, lawfulness of decision making and/or lawfulness of payment calculations.

The Age Pension is Australia's largest social security programme delivering approximately $22 billion to 1.9 million Australians in 2005-06. The Age Pension programme is administered by Centrelink on behalf of its client agency the Department of Families, Community Services and Indigenous Affairs.

The objective of the audit was to examine the effectiveness of Centrelink's administration of complex assessments of customer entitlements for the Age Pension programme, particularly through the use of Complex Assessment Officers.

The objective of the audit was to consider the status of workforce planning by APS agencies against the background of the ANAO's 2001 Better Practice Guide Planning for the Workforce of the Future, in light of there commendations made in the MAC Organisational Renewal 2001 and the Senate Finance and Public Administration References Committee report Recruitmentand Training in the Australian Public Service 2003. Workforce planning was defined as a continuous process of shaping the workforce to ensure it is capable of delivering organisational objectives now and in the future.

The objective of the audit was to examine the effectiveness of the Department of Health and Ageing’s administration of New Directions. In this respect the ANAO considered whether:

• planning processes were developed to support the program’s objectives and rationale;
• implementation arrangements were clearly defined and aligned to the objectives of the program; and
• robust performance management arrangements had been established and were in use by the department.

The objectives of the audit were to:

• examine Customs' management of the CMR project; and
• determine whether the ICS and CCF met:
  • project and operational objectives; and
  • user capability and functionality requirements.

Particular emphasis was given to the following areas:

• the project management framework that supported the CMR project;
• implementation arrangements for the ICS; and
• ongoing operational arrangements.

After this audit commenced, Customs engaged Booz Allen Hamilton to undertake a separate review of the ICS. The purpose of that review was to provide Customs with a forward looking report on the lessons to be learned from the implementation of the ICS, its current status and the opportunities to enhance benefits for both Government and industry. The ANAO consulted closely with the Booz Allen Hamilton team and is supportive of the recommendations in their report, which was released in May 2006. The review made thirteen recommendations relating to the ongoing management and governance of the Cargo Management Re-engineering Program at both strategic and tactical levels.

The Auditor-General for Australia is an independent officer of the Parliament with responsibility under the Auditor-General Act 1997 for auditing Commonwealth entities and reporting to the Australian Parliament. The Auditor-General is supported by the Australian National Audit Office (ANAO).

The office of Auditor-General is a ten year statutory appointment made by the Governor-General on the advice of the Prime Minister. In recognition of the Auditor-General’s status as an officer of the Parliament, the Australian Parliament’s Joint Committee of Public Accounts and Audit (JCPAA) must approve any proposed recommendation for appointment.

The objective of the audit was to examine the effectiveness of CSP’s feedback management system. CSP’s performance was assessed against the following criteria:

• CSP has appropriate channels to collect customer feedback;
• CSP effectively manages and resolves complaints; and
• CSP accurately reports on customer feedback, and analyses the information to improve aspects of child support administration.

The objective of this audit was to examine the extent to which the Department of Infrastructure and Regional Development, now the Department of Home Affairs (the Department) has implemented the recommendations made by the ANAO in Audit Report #5 2016–17, Passenger Security Screening at Domestic Airports.

The audit objective was to assess the effectiveness of the department's administration of general recurrent grants paid to the States and Territories for government schools. To achieve this, the ANAO assessed whether the department:

• paid the correct amount of general recurrent grants to the States and Territories;
• effectively managed the agreements with the States and Territories; and
• monitored progress towards achieving the National Goals for Schooling in the Twenty-First Century.

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 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 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 objective of the audit was to assess the effectiveness of the major elements of Centrelink's central, strategic level project management arrangements, as defined in the CPMF. It focused on how well:

• the CPMF supports better management and service delivery in Centrelink;
• the CPMF supports project managers and projects to comply with better project management principles, relevant legislation and guidelines; and
• Centrelink monitors project performance and encouraged the attainment of project objectives.

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

The audit objective was to assess Defence’s implementation of the five recommendations in  ANAO Report No.19 2014-15 Management of the Disposal of Specialist Military Equipment and the related recommendation in JCPAA  Report 449 Review of Auditor-General's Reports Nos. 1-23 (2014-15).

The audit objective was to examine the effectiveness of the Strategic Commissioning Framework.

A Health Care Card (HCC) is one of three types of concession cards issued by Centrelink for the Australian Government. The objectives of the audit were to assess: the effectiveness of whole of government approaches to administering HCCs by FaCS, Centrelink, Health and HIC; the adequacy ofperformance information relating to HCCs, including monitoring the use of the card and its budgetary impact, as well as the cost of administering HCCs; and the effectiveness of controls relating to the issue, maintenance and cancellation of the HCC; and to limit its incorrect or fraudulent use.

The objective of the audit was to assess the effectiveness of DIMIA's management of its detention agreements with ACM to operate Australia's mainland immigration detention centres. In particular, the ANAO examined: DIMIA's strategic approach to the management and coordination of the contract; how DIMIA defined the services to be delivered by ACM; the systems in place to monitor and report against contract performance; the effectiveness of controls over contract payment arrangements; and DIMIA's management of infrastructure through the detention agreements.