The audit objective was to assess Health's administration of primary care funding, with a focus on the administrative practices of the Primary Care Division and Health's State and Territory Offices. In forming an opinion on the audit objective, the ANAO reviewed 41 agreements, with a combined value of $252 million. The ANAO also reviewed relevant documentation and files, interviewed programme officers and met with a number of stakeholders. The audit comments on a range of issues, including the utility of funding agreements, monitoring, payments, and support for administrators.

Parliamentary Committees, particularly Senate Estimates Committees, have for many years taken an interest in the use of consultants by Australian government agencies. In this context, and having regard to the extent of expenditure by FMA Act agencies on consultants, the objective of this audit was to assess the accuracy and completeness of Australian government agencies' reporting of expenditure on consultants.

The objective of the audit was to assess the administrative effectiveness of the CCAS. The audit focused on the following key areas: targeting non-compliance; real time compliance activity; post transaction compliance activity; and planning and performance evaluation. As the imports phase of the Integrated Cargo System (ICS) was only introduced in October 2005, this system was not reviewed as part of the audit. Our audit programme for 2005–06 includes ICS as a potential audit topic.

The objective of the audit was to assess the administrative effectiveness of the ATO's management of GST compliance in the large business market segment. In conducting the audit the ANAO examined three key areas: governance - ILEC's corporate planning and reporting arrangements relevant to the management of GST compliance in the large business market segment; assessing and identifying compliance risks- how ILEC collects information relating to the large business market segment and how it uses this information to support risk identification and assessment; and managing compliance- compliance planning and the products and processes used by ILEC to manage GST compliance in the large business market segment and evaluating compliance outcomes to support future compliance planning and the targeting of GST compliance risks. In undertaking the audit, the ANAO took account of the findings of previous reviews, in particular the LCCP Review.

Given the importance of customer feedback to Centrelink's business, the ANAO considered it timely to conduct a series of performance audits relating to Centrelink's customer feedback systems, particularly in relation to its delivery of the services then provided on behalf of FaCS. The overarching objective of this series of ANAO performance audits of Centrelink's customer feedback systems was to assess whether Centrelink has effective processes and systems for gathering, measuring, reporting and responding effectively to customer feedback, including in relation to customer satisfaction with Centrelink services and processes.

The objectives of the follow-up audit were to assess DFAT's implementation of the six recommendations made by the ANAO in the previous audit. It also sought to determine whether implementation of these recommendations, or alternative action, had improved DFAT's administration of consular services. The audit focused on management processes and supporting systems for the delivery of consular services. It also reviewed DFAT's implementation of recommendations of the Senate Foreign Affairs, Defence and Trade References Committee that were outstanding from the previous audit.

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 objective of the audit was to assess the management and effectiveness of DCO’s delivery and coordination of support services to ADF families, in particular support services provided when an ADF member is seriously injured or ill, or dies in service.

The audit objective was to assess the effectiveness of DEEWR‘s administration of the initial phases of the NP ECE. The high-level criteria used to make this assessment were the appropriateness of DEEWR‘s:

• establishment of a sound foundation for implementation, including implementation plans, monitoring arrangements and an Indigenous strategy for universal access; and
• ongoing monitoring and support activities, including assessing progress reports, making payments, maintaining relationships, improving data quality and public reporting.

The objective of this audit was to assess the effectiveness of the Department of Immigration and Citizenship's (DIAC) administration of the character requirements of the Migration Act.

The audit objective was to assess the effectiveness of the implementation and administration of the AASC program by the ASC. The extent to which the ASC is able to determine that the program is achieving its objectives was also examined. Particular emphasis was given to the following areas:

• the implementation and the ongoing management of program; and
• the selection of sites and administration of grants funded under the program.

The elements of the Building a Healthy, Active Australia package undertaken by other agencies were not included in the scope of this audit.

The objective of the audit was to determine the effectiveness of DoHA's administration of the MoU between the Government and the pathology profession, including monitoring whether the MoU is achieving its objectives

The objective of this audit was to assess AQIS's management of export certification. In particular, it addressed the systems, procedures, processes and resources used to: register premises and license exporters; monitor compliance with arrangements; and manage non-compliance. The audit focussed on regulatory activities for assuring that Australian exports meet food safety and quarantine requirements. The methodology involved an examination of each of the seven AQIS export programmes.

The objective of the audit was to assess whether FaCSIA administers grants effectively, according to better practice guidelines, and consistently across geographic areas and the range of programmes included in the scope of the audit. The scope of the audit included grants administered by FaCSIA between 1 July 2002 and 30 June 2005, relating to programmes falling within four of the five groups of programmes providing funding for families and communities namely: Community Support; Family Assistance; Childcare Support; and Youth and Student Support. In total, these groups involved total expenditure of some $533 million in 2004–05.

The objective of the audit was to examine processes used by Defence and the DMO to procure explosive ordnance for the ADF, with an emphasis on Army requirements. The audit reviewed the extent to which the DMO effectively translated the explosive ordnance requirements of the ADF, and particularly of Army, into procurement and through life support arrangements.

The objective of the audit was to assess the ATO's strategies to address tax evasion in the cash economy, with emphasis on: the ATO's strategic focus; aspects of governance, management processes and compliance activities; and responses to the ANAO Report No.35 2001–02 ATO Progress in Addressing the Cash Economy.

The objective of this audit was to assess the effectiveness of the actions taken by AQIS and BA to strengthen the administration of quarantine. The audit focussed on progress in implementing the recommendations from the previous ANAO audit, and recommendations made in the JCPAA's inquiry. (The audit did not address four JCPAA recommendations that were either not supported by the Government, or were policy matters for the Government to consider. See Appendix 1.)

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 objective of the audit was to assess the administrative effectiveness of Customs' Container Examination Facilities. Particular emphasis was given to the following areas: target selection processes; target development strategies; intervention processes; and facilities operation.

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.

Mr P.J. Barrett (AO) - Auditor-General for Australia, an Occasional Paper

In 1997, and subsequently in 1999, the Australian Government introduced two major spending packages with a total value of almost $1 billion. These spending packages were designed to address the challenges posed by the issue of climate change and to meet Australia's domestic and international commitments. Since its inception in 1998, the Australian Greenhouse Office has been responsible for the implementation of greenhouse related programs from these two major spending packages. The objective of the audit was to examine and report on the administrative efficiency and effectiveness of seven major programs administered by the Australian Greenhouse Office.

The Survey of Fraud Control Arrangements in APS agencies was conducted to identify improvements made by agencies since the 1999 survey, and in response to the revised Commonwealth Fraud Control Guidelines released in May 2002. Its objective was to assess the key aspects of fraud control arrangements in place across the APS against the Commonwealth Fraud Control Guidelines 2002.

The primary objective of the audit was to assess whether the Department of Communications, Information Technology and the Arts (DCITA) and the Department of Transport and Regional Services (DOTARS) were administering a number of grant programs that are designed to enhance telecommunications infrastructure and services in regional, rural and remote areas of Australia according to better practice. The audit was also aimed at determining whether DCITA had implemented the recommendations of an earlier audit of Networking the Nation.

The study examined aggregated benchmarking measures of cost, efficiency quality and better practice for nineteen Commonwealth organisations and compared the results with that of an international group. The objective of the study was to obtain and report on over time quantitative and qualitative data relating to finance function activities as they operate in Commonwealth organisations.

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 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 sale raised gross proceeds of $95.4 million, which was at the upper end of the Business Advisor's estimate for the mid-1997 sale. In addition, it should be noted that the principal financial effect for the Commonwealth was not in the proceeds of the sale but in the termination of ongoing revenue supplements and financial losses. The Commonwealth's direct costs of selling the businesses are estimated to be $9.3 million, or 9.7% of gross proceeds. In addition, the Australian National's financial liabilities totalling $1393 million have been or are being repaid or assumed by the Commonwealth.

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 this report is to provide a formal conclusion on the review of the Project Data Summary Sheets by the Auditor-General, including comprehensive information on the status of projects as reflected in the PDSSs prepared by the DMO.

Directly after the collapse of Ansett in September 2001, most of its estimated 15 000 employees faced the possibility of retrenchment The Government immediately announced the introduction of the Special Employee Entitlements Scheme for Ansett group employees (SEESA) to address two risks facing the employees:

• the risk-to a certain limit - of a shortfall in their payments of accrued employee entitlements from Ansett and,
• the risk of delay in their being paid.

The objective of the audit was to determine how efficiently and effectively the two key elements of SEESA were managed: DEWR's management of the mechanism for making SEESA payments and DOTARS' management of the associated Air Passenger Ticket Levy.

The audit objective was to assess the effectiveness of the management of international travel restrictions during the COVID-19 pandemic.

Quality in the delivery of the ANAO’s audit services is critical in supporting the integrity of our audit reports and maintaining the confidence of the Parliament and public sector entities. The ANAO Corporate Plan 2022–23 is the ANAO’s primary planning document. It outlines our purpose; the dynamic environment in which we operate; our commitment to building capability; and the priorities, activities and performance measures by which we will be held to account. This Quality Assurance Framework and Plan complements the Corporate Plan. It describes the ANAO Quality Assurance Framework and reflects the ANAO’s quality assurance strategy and deliverables for the coming year.

The ANAO Quality Assurance Framework is the ANAO’s established system of quality control to provide the Auditor-General with reasonable assurance that the ANAO complies with the ANAO Auditing Standards and applicable legal and regulatory requirements, and reports issued by the ANAO are appropriate in the circumstances.

The Quality Assurance Strategy and Plan component of this document identifies the key activities that the ANAO conducts to provide the Auditor-General with confidence that the controls established within the Quality Assurance Framework are implemented and operating effectively.

The ANAO reports on the audit quality indicators that measure the ANAO performance against target benchmarks in the annual Audit Quality Report published on the ANAO website. The Audit Quality Report also provides transparency with respect to the processes, policies and procedures that support each element of the ANAO Quality Assurance Framework and the achievement of the quality assurance strategy and deliverables set out in the Quality Assurance Framework and Plan.

The audit objective was to assess the effectiveness of SEWPaC’s management of the IPA program in relation to the two primary targets of the IPA program under the Caring for our Country initiative (2008–13) which are to:

• expand the contribution of the IPA program to the NRS by between eight and 16 million hectares (an increase of at least 40 per cent), of which 1.8 million hectares are to be in northern and remote Australia; and
• ensure the continued use, support and reinvigoration of traditional ecological knowledge to underpin biodiversity conservation in the Plans of Management of 32 newly initiated projects.

The objective of the audit was to assess the effectiveness of the Department of Human Services' management of Medicare compliance audits.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office’s administration of the personal services income regime.

The objective of the audit was to examine the effectiveness of the administration of the Gateway review process by Finance and FMA Act agencies. The audit also examined the extent to which those Gateway reviews that have been conducted have contributed to improvements in the delivery of major projects undertaken by FMA Act agencies.

The objective of the audit was to assess the administrative effectiveness of the Tax Office's strategies to address serious non-compliance. In conducting the audit, the ANAO examined the Tax Office's management framework and arrangements to deter, detect and deal with fraud and serious evasion.

The objective of the audit was to assess the arrangements for oversighting the Action Plan and whether the Plan's new measures have been administered effectively to deliver the intended results.

The audit objective was to examine if ACMA is, in respect of commercial broadcasting services, effectively discharging its regulatory responsibilities under the BSA. The audit examined ACMA's:

• monitoring of commercial broadcasters' compliance with the BSA;
• addressing non compliance with, and enforcement of, the BSA;
• collection of broadcast licence fees; and
• monitoring and reporting of its regulatory performance in respect of commercial broadcasting.

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 objective was to determine whether DIAC's biometrics program had appropriate:

• business review processes (including a business case);
• authorisation;
• business and IT governance arrangements; and
• IT project management and systems development arrangements.

The audit objectives were to examine if:

• DCITA had effectively planned and administered the HiBIS and BC Stage 1 programs; and
• the programs had achieved their objectives.

The audit focused on DCITA's activities to support the planning, implementation, monitoring and reporting of HiBIS and BC Stage 1 programs.

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.

The objective of the audit was to assess the ATO's administration of activity statement HRRs. Specifically the audit sought to: examine aspects of ATO governance relevant to its administration of activity statement HRRs. This includes: ATO planning, the integration between Lines to administer HRRs; corporate risk management processes; and performance management; assess the ATO's methodology and practice to identify and, if necessary, correct activity statement HRRs; and identify and assess the Information Technology (IT) and manual systems, processes and controls used by the ATO to process HRRs resulting from the lodgement of activity statements.

The audit concluded that the ATO has an administratively effective framework for managing the Energy Grants (Credits) Scheme (EGCS), introduced in mid-2003. The planning, monitoring and reporting framework is structured and appropriate, the risk and compliance management framework is generally well-developed and the processes and controls framework is comprehensive. Changes in the Scheme, as foreshadowed in Government's Energy White Paper, Securing Australia's Energy Future, present the opportunity to enhance the transparency of Scheme objectives and develop ways to evaluate performance against these objectives

The objectives of the audit were to assess the administrative and financial effectiveness of the Department of Finance and Administration's (Finance's) management of the Commonwealth's exposure under the DASFLEET Tied Contract; assess the effectiveness of Finance's monitoring of performance of the DASFLEET Tied Contract with Macquarie Fleet; and review the action taken by Finance in response to a recommendation of Audit Report No. 25 1998-99, Sale of DASFLEET.

The 30 per cent Private Health Insurance Rebate is a financial incentive for individuals to purchase health insurance cover. The rebate provides for a reimbursement or discount of 30 per cent of the cost of private health insurance. It is available to all Australians who are eligible for Medicare and have private health insurance. The objective of the audit was to determine the effectiveness of Commonwealth Government agencies administration of the rebate.

New transactional banking arrangements for FMA agencies came into effect on 1 July 1999. The audit reviewed selected agencies' implementation and ongoing management of contractual banking arrangements; agencies' tendering for the procurement of banking services; and identified practises that have improved administrative arrangements. The audit examined Finance's role in planning and implementing the new arrangements as well as implementation in the Australian Customs Service (Customs) the Department of Transport and Regional Services (DTRS), the Department of Education, Science and Training (DEST), and the Department of Immigration and Multicultural and Indigenous Affairs (DIMIA).

The objectives of the audit were to form an opinion on the management of Commonwealth agencies' compliance with the Commonwealth's energy efficiency requirements and to identify areas for better practice in energy management. The audit focussed on:

• the implementation of the Energy Policy by Commonwealth Agencies; promulgation and coordination of energy use targets;
• energy and associated reporting by Commonwealth agencies;
• identification, examination and analysis of systemic and procedural impediments to achieving the Energy Policy; and
• development and discussion of ways to address these impediments.

The objective of the audit was to evaluate the Department's performance in pursuit of selected PBS program objectives and outcomes, including to investigate and evaluate the economy, efficiency, administrative effectiveness and accountability of the management of the listing process as a significant element of the program. This involved a review of the developments in the listing process over recent years including: the establishment of a comprehensive database of major applications for PBS listing between 1991 and 1996, which facilitated a detailed analysis of the time taken to list drugs on the PBS schedule; a technical consultancy into the DHFS' Guidelines to industry for preparation of applications for PBS listing, and into the use of the economic analysis in assessing proposals for PBS listing; and a review of the selection process including the operations of the PBS advisory committees.

The objective of the audit was to examine the effectiveness of the management and control of program evaluation in the Australian Public Service. The ANAO made an assessment against criteria which were designed to test whether agencies were undertaking evaluations in a way which would enhance their overall effectiveness. The main issues examined were:

• approaches to evaluation planning;
• the conduct of individual evaluations;
• the quality of evaluation reports; and
• the impact of evaluations.

This report complements the interim phase report published in June 2014 (Audit Report No.44 2013–14), and provides a summary of the final audit results of the audits of the financial statements of 251 Australian Government entities, including the Consolidated Financial Statements for the Australian Government.

The audit objective was to assess the effectiveness of the Department of Defence's management of the disposal of specialist military equipment.

The audit focussed on performance information reporting by the submarine System Program Offices on reliability, safety systems and logistic support services. In the context of the sustainability arrangements, the audit considered combat system upgrades and personnel escape and rescue systems. Any arrangements that the Commonwealth may be considering regarding the potential sale of ASC were not within the scope of this audit.

The objective of the audit was to assess the effectiveness of the administration of the Australian Business Register.

The objective of the audit was to assess the effectiveness of the Department of Veterans’ Affairs’ administration of residential care payments.

The audit objective was to assess the effectiveness of the Department of Industry's administration of the Commercialisation Australia Program.

The objective of the audit was to examine the effectiveness of the Department of Human Services’ management of Medicare customer data and the integrity of this data.

The objective of the audit was to assess the effectiveness of the Department of Climate Change and Energy Efficiency’s implementation and administration of the National Greenhouse and Energy Reporting Scheme.