The objective of the audit was to examine the Tax Office's administration of the Lost Members Register. In particular, the audit examined the Tax Office's governance arrangements for the LMR; its strategies for managing data quality; and its provision of access to LMR data. The audit also considered how the Tax Office's administration of the LMR has responded to recommendations made in the ANAO's earlier review (Audit Report No.17, 2005–06 Administration of the Superannuation Lost Members Register), relevant changes in funding and legislation supporting the LMR, as well as the Change Program.

The objective of the audit was to examine the effectiveness of the Department of Social Services' (DSS) administration of the National Rental Affordability Scheme (NRAS), with a focus on the assessment of applications, and management of reserved allocations.

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.

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.

Mr Ian McPhee - Auditor-General for Australia, address to the Risk Management Institution of Australasia -ACT Chapter Conference 'Building on Experience'

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.

The audit examined the effectiveness and efficiency of the FAO's management of overpayments, within the FTB Programme. In particular, the ANAO considered the FAO's activities in relation to FTB debt prevention, identification, raising and recovery. The audit also compared the FAO's policy documentation and guidance material for staff, against relevant sections of Family Assistance legislation.

The objective of the audit was to assess the effectiveness of arrangements for monitoring, evaluating and reporting progress towards Closing the Gap in Aboriginal and Torres Strait Islander disadvantage.

The objective of this audit was to assess the efficiency and effectiveness of the Independent Parliamentary Expenses Authority’s administration of parliamentary expenses.

The objective of this audit was to assess how effectively the Defence Science and Technology Group (DSTG) administers the science and technology work it undertakes for the Australian Defence Organisation.

The objective of this audit is to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water's (DCCEEW) corporate plan as its primary planning document in accordance with the Public Governance, Performance and Accountability Act 2013.

The objective of the audit was to review the effectiveness and efficiency of Centrelink's customer feedback system and the progress Centrelink had made in implementing the recommendations of the 2004–05 audit and the subsequent JCPAA inquiry.

The objective of this audit was to review the effectiveness of Defence's and the DMO's management of the acquisition arrangements for JP 2070.

The focus of this audit was on those entitlements administered by Finance. Similar to the 2001-02 Audit Report, the audit scope did not include entitlements provided to persons employed under the Members of Parliament (Staff) Act 1984 (MOP(S) Act). It also did not examine the administration of entitlements provided through other agencies (such as Parliamentarians' salary and electorate allowance, which are paid by the Chamber Departments, and entitlements provided to Ministers by their home department).

The audit addressed administration of migrant settlement services by DIMA, in particular:

• strategic management, including corporate planning, performance measurement and reporting arrangements; and
• operational management of some of the individual schemes operated by DIMA (the Adult English Migrant Program and Translating Interpreting Services were not covered as part of this audit).

The objective of the audit was to assess the adequacy and effectiveness of the AEC’s implementation of the recommendation made in ANAO Audit Report No. 28 2009–10 relating to the transport and storage of completed ballot papers.

The objective of the audit was to assess the effectiveness of the Department of the Environment’s administration of the Strengthening Basin Communities Program.

The audit examined whether the Department of Home Affairs implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.

The objective of the audit was to examine the effectiveness of Defence’s implementation of reforms to capability development since the introduction of the two-pass process for government approval of capability projects and government’s acceptance of the reforms recommended by the Mortimer Review. The scope of this audit included the requirements phase and, to a limited extent, the acquisition phase of major capability development projects, focusing upon changes flowing from the major reforms.

The audit follows on from Audit Report No. 45 2004-2005, Management of Selected Defence Systems Program Offices, May 2005. That report is being considered by the JCPAA, as part of its current inquiry into Defence Financial Management and Equipment Acquisition at the Department of Defence and DMO.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 1999 Department of Employment, Training and Industrial Relations Biennial Risk Management Conference, Brisbane

The audit objective was to assess the effectiveness to date of the Department of Defence’s procurement and contract management of the Offshore Patrol Vessel program.

The purpose of the Australian National Audit Office is to support accountability and transparency in the Australian Government sector through independent reporting to the Parliament, and thereby contribute to improved public sector performance.

The ANAO adopts a range of communication practices to strengthen the impact of its work and facilitate the sharing of audit insights. Communication practices had included the publication of better practice guides on aspects of Commonwealth administration, for the information of Australian Government entities.

The independent Review of Whole-of-Government Internal Regulation recommended that the ANAO take the opportunity to review whether there is a continuing need to develop and maintain separate guidance, where regulators and policy owners have developed or are developing policy guidance material. The ANAO consulted the Australian Parliament and public sector entities, including audit committees within these entities, about the future of better practice guides. The feedback received was that where another entity has produced, or will produce, a similar resource and has committed to continue to do so, the ANAO could add more value by monitoring the effectiveness of this resource. On this basis, the ANAO decided to discontinue and cease distribution of a range of better practice guides from 1 July 2017. Refer to our previously published message from July 2017 (below) for more information about the guides that were removed at this time.

It was also determined in July 2017 that the ANAO would retain three guides and withdraw three guides following a transition period:

Since July 2017, the ANAO has continued to work with policy owners as they have developed or revised their guidance material in relation to the six remaining guides.

In April 2018 we sought feedback from the accountable authorities of policy-owning entities on our intention to withdraw the six remaining guides. All relevant entities supported the removal of the guides, although the Department of the Prime Minister and Cabinet raised that the outcome of the work being conducted by the APS Reform Committee may lead to new guidance which supersedes the Successful Implementation of Policy Initiatives guide.

In May 2018 the Auditor-General wrote to the Joint Committee of Public Accounts and Audit (JCPAA) seeking the Committee’s feedback on the proposal to withdraw the remaining better practice guides. The Committee advised:

the JCPAA has no overall objection to the withdrawal of the Better Practice Guides from the ANAO website. We note the ANAO’s commitment to continue to monitor the effectiveness of the replacement guidance material, as appropriate, under its audit program. We further appreciate that the ANAO’s Audit Insights now provide information on audit issues and examples of good practice, as identified through financial statement and performance audit work, by way of shared learnings for all Commonwealth entities.

Considering the feedback from the JCPAA and policy-owning entities’ support, the remaining guides have now been removed from the ANAO website:

• Successful Implementation of Policy Initiatives
• Public Sector Audit Committees
• Public Sector Governance
• Public Sector Financial Statements
• Developing and Managing Contracts
• Administering Regulation

In 2017-18 the ANAO developed audit insights, a new product which identifies and discusses common recurring issues, shortcomings and good practice examples, identified through our financial statement and performance audit work. The objective of audit insights is consistent with the objective of better practice guides: improved public sector administration.

The ANAO will continue to monitor the effectiveness of guidance material, as appropriate, under our audit program.

If you require access to the withdrawn better practice guides listed above, you can find them through the National Library of Australia’s Australian Government Web Archive.

The audit objective was to assess the effectiveness of the Australian Taxation Office's (ATO) strategies and activities to address the cash and hidden economy.

The audit objective was to assess the effectiveness of FWO’s administration of education and compliance services in relation to the Fair Work Act 2009.

The objective of the audit was to form an opinion on ATSIS' management of the Law and Justice Program, having particular regard to the relative needs of Aboriginal and Torres Strait Islander peoples. The audit focused primarily on how effectively ATSIS manages and delivers the provision of legal services to Aboriginal and Torres Strait Islander people. The audit was desgined to compelement but not to reproduce previous audit and other evaluation activity relevant to the Program.

The objective of the audit was to form an opinion and report on the efficiency, economy and administrative effectiveness of the management of the investigation and recovery of the proceeds of crime. The audit examined a sample of cases of serious crime investigated by the NCA and the AFP and prosecuted by the DPP.

The objective of the audit was to assess the effectiveness of the design and conduct of the funding round for the Building Better Regional Cities Program.

The audit objective was to assess the effectiveness of the implementation of the My Health Record system under the opt-out model.

The audit reviewed the Defence Department's management of the Defence Cooperation (DC) Program, through which Australia interacts with and provides assistance to security forces in South East Asia and the South Pacific. The primary aim of the program is to support Australia's defence relationships. Activities conducted through the program include training, study visits, personnel exchanges and combined exercises with elements of the various regional armed forces. The Pacific Patrol Boat Project is part of the program. The objectives of the audit were to:

1) consider how Defence assesses performance in meeting DC objectives;

2) review Defence's development of DC objectives; and

3) identify areas for improvement in managing DC resources.

The objective of the audit was to assess the effectiveness of annual Certificate of Compliance processes for FMA Act agencies. To form a conclusion against the audit objective, the audit considered: Finance’s administration of the Certificate process at a whole-of-government level; selected agencies’ annual Certificate processes; and, the design and impact of the Certificate.

The objective of the audit was to assess the effectiveness of the department’s delivery of the Wildlife and Habitat Bushfire Recovery Program.

The objective of the audit was to assess the ATO's administration of CGT compliance in the individuals market segment. The focus of the audit was the ATO's administration of compliance by individuals with respect to the two most common CGT events: real property and share disposals. The Australian National Audit Office (ANAO) identified three key areas for review:

• governance – the corporate planning and reporting arrangements relevant to the administration of CGT compliance in the individuals market segment, including how these are integrated with the ATO's overall approach to managing CGT;
• identifying and assessing compliance risks – the mechanisms and strategies used to identify and assess CGT compliance risks in the individuals market segment; and
• compliance activities – the products and processes used to manage CGT compliance in the individuals market segment.

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 main objectives of the audit were to examine and form an opinion on:

• the efficiency, economy and administrative effectiveness with which the Commonwealth planned and coordinated implementation of the gun buy-back scheme;
• the management of firearms surrender and destruction in the Australian Capital Territory by the Australian Federal Police; and
• the management of the competitive tendering process for the national public education campaign.

Audit criteria were developed which examined program policy and planning, coordination with and payment of funds to the States.

The objective of this audit was to provide an independent assurance on the effectiveness of Defence's management of the acqusition of armoured infantry mobility vehicles (IMV) for the Australian Defence Force (ADF). The audit sought to identify the initial capability requirements; analyse the tendering and evaluation process; and examine the management of the project by Defence. As such, this was not an audit of contractor performance, but of the formation and contract management of the aquisition project by Defence.

The objectives of this performance audit were to provide assurance that there were effective measures in place to safeguard the national collections and that institutions had processes in place to provide access to them. The ANAO also examined the extent to which the national cultural institutions have implemented the eleven recommendations from the previous report, Safeguarding Our National Collections (Audit Report No.8 1998-99).

Tactical fighter operations (TFOs) form the basis of Australia's current military capability to ensure air superiority. Air superiority over the Australian territory and maritime approaches is an essential element in Australia's defence strategy. The audit objectives were to:

• assess whether the resources used to provide the F/A-18 tactical fighter force operational capability are managed cost-effectively; and
• identify areas for improvement in the coordination, planning and practices employed in administration of tactical fighter operations.

The objective of this audit was to assess the effectiveness of the National Recovery and Resilience Agency's administration of the Disaster Recovery Funding Arrangements (DRFA).

The audit objective was to assess the effectiveness of Defence’s administration of industry support and skill development programs.

The objective of the audit was to examine the application of the Australian Taxation Office's Compliance Effectiveness Methodology in evaluating the effectiveness of key compliance activities and shaping the development of strategies to promote voluntary compliance.

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 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 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 reviewed the High Wealth Individuals Taskforce, a comprehensive compliance program with the Australian Taxation Office. The objective of the audit was to examine and report on the management and operations of the taskforce. In doing so, the audit reviewed the Australian Taxation Office's own evaluation of the taskforce and assessed whether, and to what extent, the taskforce delivered the outcomes specified by the Government.

The audit objective was to assess the effectiveness of the management of Machinery of Government (MoG) changes by the selected Australian Government entities.

The objective of the audit was to assess key aspects of the Australian Taxation Office's administration of the PAYE system in relation to employers' remittances and to identify opportunities for improvement. The audit focussed on four areas:

• remittance monitoring, especially managing late remittances;
• follow-up action for end of year reconciliation, including discrepancies;
• handling compliance intelligence gained from the public; and
• ATO compliance projects.

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 objective of the audit was to assess the effectiveness of the arrangements established by the Australian Antarctic Division (AAD), a division of the Department of the Environment, to support Australia’s Antarctic Program.

The objective of the audit is to assess the effectiveness of the ADF’s mechanisms for learning from its military operations and exercises. In particular, the audit focused on the systems and processes the ADF uses for identifying and acting on lessons, and for evaluating performance. The ANAO also examined the manner in which information on lessons is shared within the ADF, with other relevant government agencies, and with international organisations. Reporting to Parliament was also considered.

The objective of this audit was to examine whether compliance with trade measurement in Australia is being effectively administered.

The objective of the audit was to assess the efficiency, effectiveness and accountability of data management by government agencies. The audit focused mainly on data collected by departments and agencies from non-departmental organisations and institutions.

The ANAO concluded that DHAC's administration of the National Cervical Screening Program is generally sound. The ANAO found that the department has a key role in the Program by providing secretariat services and other support to the NAC, which provides policy advice to AHMAC, and by supporting initiatives to further develop the Program. Some areas of DHAC's administration of the Program provide examples of good practice. Related examples are the early identification of the need to monitor the Program, the early identification of possible data sources for monitoring, and the use of an independent body to provide advice, through the Australian Institute of Health and Welfare, on performance indicators and data sources. A further example is DHAC's administration of the provision of cervical screening funding assistance to the States and Territories through Public Health Outcome Funding Agreements, which complies with the principles for sound Specific Purpose Payments program administration advocated by the Joint Committee of Public Accounts and Audit in their Report 362. On the other hand, the ANAO has identified areas for improvement in quality assurance for the analysis of Pap smears by pathology laboratories.

The objectives of the audit were to:

• evaluate the extent to which the Government's sale objectives were achieved, with a focus on those objectives relating to the optimisation of sale proceeds and minimisation of risk to the Commonwealth;
• examine the effectiveness of the management of the sale process to ensure the Commonwealth received fair value; and
• within the context of broader Commonwealth debt management considerations, assess the application of the sale proceeds to repaying Commonwealth debt and the extent to which public debt interest payments may be reduced.

The objective of the audit was to assess the effectiveness of the Department of the Environment’s regulation of proponents’ compliance with Part 9 of the Environment Protection and Biodiversity Conservation Act 1999.

The objective of the audit was to examine the effectiveness of key elements of the management and control frameworks established by ANU to support administration and the achievement of the ANU's objectives. The audit focused on an analysis of the administrative framework and, in particular, aspects of corporate governance that were identified as being central to good management; such as effective controls, transparent planning, regular reporting, and performance assessment.

The objective of this audit was to assess whether the Scheme is being administered effectively by the department. The ANAO focussed on Program Year 1 of the Scheme, 2005–06, and examined DIISR's arrangements for:

• assessing the eligibility of entities to receive grants;
• assessing entities' claims for eligible expenditure;
• adhering to the funding limits for the Scheme when calculating and paying claims, and managing any debts that arise;
• and evaluating and reporting on whether the statutory objective of the Scheme is being met.

The audit did not examine the other components of the 2005–2015 industry assistance package; nor did it examine any of the programs delivered under the previous assistance package (2000–2005).

The objective of this audit was to assess the effectiveness of the Department of Climate Change, Energy, the Environment and Water's governance arrangements supporting the implementation of the Australian Government’s climate change commitments.

This is the second e-newsletter of the Commonwealth Auditors General Group. These e-newsletters are a genuine effort to share experiences, challenges and engage in thought-provoking discussions on topics which are common to the fifty-three member countries of the Commonwealth.

This edition of audit insights outlines key messages from a series of performance audits which examined the effectiveness of fraud control arrangements in three Australian Government departments. In addition to assessing compliance with the mandatory requirements of the 2017 Commonwealth Fraud Control Framework, the audits examined the application of the government’s better practice fraud guidance, and steps taken by the entities to promote a fraud aware culture. The key messages may be relevant for the operations of other Commonwealth entities, as fraud control is a key responsibility in Australian Government administration.