The audit examined the range of support made available to ADF personnel making the transition from military to civilian life, the extent to which the assistance is utilised, the cost to Defence of such assistance and the relevant responsibilities of those who deliver assistance.

The objective of the audit was to assess the effectiveness of Defence’s monitoring of the implementation of ANAO and internal audit recommendations. The audit also examined a sample of ANAO and internal audit recommendations—reported as being complete by Defence—to assess the extent to which these recommendations had been implemented by Defence.

The objective of the audit was to assess if DBCDE had effectively managed the ABG program, and the extent to which the program was achieving its stated objectives. The audit examined DBCDE's activities supporting the planning, implementation, monitoring and performance reporting for the ABG program from its commencement in April 2007 to June 2010.

The Audit Activity Report: July to December 2004 summarises the activity and outputs of the Australian National Audit Office for the first half of the 2004-05 reporting year. The Report outlines the key findings of performance and financial control audits, and summarises audits tabled and better practice guides during July to December 2004.

The objectives for the audit were to assess the:

• economy, administrative effectiveness, and accountability of DVA's management of the purchase of hospital services from State and Territory governments; and
• strategies adopted by DVA to manage change associated with its purchase of hospital care services from State and Territory governments.

The twin aims were to provide assurance to stakeholders and to identify any area in which improvements could be made to achieve better results.

The objective of the audit was to examine Defence's management of leases that have resulted from property sale and leaseback transactions. Leases subject to review were for a period of ten or more years and included the following six properties: the Defence Plazas in Sydney and Melbourne; the Hydrographic Office Wollongong; DNSDC Moorebank; Campbell Park Offices in Canberra; and ADC Weston Creek in Canberra. The audit examined the process for identifying the properties for sale and leaseback and the sale approval process. The audit sought to determine the basis on which the properties were proposed for sale and leaseback and the financial impact for the Government. The audit also reviewed the lease terms and conditions to determine whether they protect the Government's interests, and examined Defence's management of commitments arising from the leases.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the INTOSAI Working Group

The audit was undertaken in the Training and Youth Division TYD) of the Department of Education, Training and Youth Affairs. The objective of the audit was to determine whether the application of Business Processing Reengineering(BPR) principles would identify improvements to the business processes of the TYD. The TYD was used in this audit to illustrate the application of BPR as a tool for agencies to identify efficiencies and enhance program effectiveness.

The objective of the audit was to determine whether DEST has effective governance practices for its IT and e- Business; has adequate systems in place to measure the efficiency and effectiveness of its IT and e-Business; implements and maintains appropriate quality standards within its IT and e-Business systems; and implements proper controls, including risk management, to achieve maximum benefits from its IT and e- Business. The audit examined education and training services provided, or managed, by DEST via IT or the Internet.

Mr P.J. Barrett (AM) - Auditor-General for Australia, Address to the Challenge of Change : Driving Governance and Accountability CPA Forum 2004

The audit reviewed the implementation of the purchaser/provider arrangements between the Department of Health and Aged Care and Centrelink. The objective of the audit was to determine the administrative effectiveness of the implementation of the service delivery arrangements between Centrelink and the Department by examining project planning for, and management of, the implementation, and the establishment of on-going purchaser/provider arrangements.

The second audit, which is the subject of this report, is a broader and more in-depth cross-portfolio audit. Its objective was to assess:

• the planning and delivery of capital works projects by proponent agencies;
• the extent to which projects have delivered on what was intended; and
• the extent to which proponent agencies have complied with the requirements of the Public Works Committee Act 1969 and approved procedures.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Public Seminar Series, Graduate Program in Public Policy, 'Democratic Governance: Improving the Institutions of Accountability', The Australian National University

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).

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Third ACAG Conference, Canberra

The audit reviewed the policy advising functions of the Departments of Education, Training and Youth Affairs, Employment, Workplace Relations and Small Business, and Family and Community Services. The objective of the audit was to determine whether departmental quality management systems for policy advising were appropriate and the advice provided met expected standards for policy outputs.

As an element of the arrangements implemented to support the role of the ANAO in reviewing campaigns' compliance with the Guidelines announced on 2 July 2008, the ANAO advised the chair of the JCPAA that the ANAO will provide regular summary reports to Parliament. Section 25 of the Auditor-General's Act 1997 provides for the tabling of such reports.

In 1997-98, the ANAO audited the Child Support Agency (CSA), making 12 recommendations to improve its operational performance. A related report by the Joint Committee of Public Accounts and Audit supported the general findings of the ANAO audit and reinforced three ANAO recommendations in its own report. The audit examined client service in the CSA by following-up the CSA's implementation of the recommendations contained in these two previous reports and more broadly assessing whether the CSA had improved the management and delivery of its client service sine the previous ANAO audit.

The objectives of this audit were to assess, with respect to guarantees, indemnities and letters of comfort:

• changes in the size and nature of the Commonwealth's reported exposure since 30 June 1995;
• the extent of improvement in agencies' management and monitoring of the Commonwealth's exposure to these instruments;
• the approach of agencies to effective risk management and control of Commonwealth exposures to these instruments; and
• whether current reporting practices provide a sufficiently comprehensive coverage for public accountability purposes, at both the agency and whole of government levels.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Association of Risk and Insurance Managers of Australasia - South Australia Chapter

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Risk Management in the Public Sector Seminar

The audit objective was to determine whether organisations had implemented adequate control frameworks and processes to mitigate the risks associated with GST obligations and transactions. The scope of the audit covered all aspects of GST processing relating to the revenue and expenditure accounting cycles in six Commonwealth organisations. Audit testing of transactions was based on a statistical sample of 160 GST transactions at each of the organisations.

The objective of the performance audit was to report to Parliament our assessment as to how well the ATO manages and uses the AIIR data in taxation administration. The ANAO considered the following four key areas in addressing the audit objective. 1. Governance arrangements within the ATO, focussing on whole of ATO and whole-of-government aspects of the AIIR data, as distinct from solely business line applications. 2. Receipt of AIIR data and how well the ATO facilitates the collection of complete and valid AIIR data from investment bodies 3. Management of AIIR data through the construction by the ATO of valid entity records by using the AIIR data in conjunction with existing ATO client identification master files. 4: Use of the AIIR data on a systematic basis to inform active compliance activities.

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

The audit 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).

Address by Richard Rundle, Executive Director, Business Assurance Services, at the Security in Government 2001 Conference

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Australia's Government Business Symposium, Melbourne

The audit objective was to assess the extent to which DEEWR and FaHCSIA have effectively managed the planning and consultation phases for the IBF program and the IBHP program. The audit scope included consideration of the issues likely to affect the ongoing operation and sustainability of the facilities.

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

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the International Quality & Productivity Centre Seminar

On 3 February 2010, Senator Christine Milne wrote to the Auditor General raising concerns about DEWHA's administration of the Green Loans program and requesting a performance audit of the program. Issues raised included: uncapped assessor numbers; problems with the delivery of the program; the quality of assessor training and assessments provided to households; the lack of an audit facility within the program; and equitable access to work under the program.

In light of Senator Milne's request and other concerns in relation to the administration of the program, the Auditor-General agreed on 25 February 2010 to conduct a performance audit of the program. The objective of the audit was to examine key aspects of the establishment and administration of the Green Loans program by DEWHA and the program's transition to DCCEE. Particular emphasis was given to the program's three main elements:

• training, registration and contracting of assessors;
• scheduling, conduct, and reporting of home sustainability assessments, and the associated payments to assessors; and
• provision of green loans to householders, and the associated payments to participating financial institutions.

The audit also examined the extent to which steps had been taken by DEWHA and DCCEE to assess whether the Green Loans program was achieving its objectives.

This annual report documents the performance of the Australian National Audit Office (ANAO) in the financial year ending on 30 June 2005. It includes highlights and areas of focus for the year; a forward by the Auditor-General; an overview of the report; a report on performance; details about management and accountability, and the financial statement for the year.

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 effectiveness of FaHCSIA’s administration of the HAF. To address this objective, the Australian National Audit Office (ANAO) assessed FaHCSIA’s administration against a range of audit criteria, including the extent to which:

• assessment and approval processes were soundly planned and implemented, and were consistent with the requirements of the overarching financial management framework;
• appropriately structured funding agreements were established and managed for each approved grant; and
• the performance of the HAF, including each of the funded projects, was actively monitored and reported.

The focus of the audit was to examine recent selected property sales within the portfolios owning the majority of Commonwealth property, ie. those of Defence, Administrative Services and Veterans' Affairs. The approach taken in the audit was to select property sales from each of the three agencies and review the files and transactions related to those sales. The sales were evaluated against criteria which included establishment of sales timetables, sales methods, and completion processes such as the criteria for the selection of tenders and accountability. The objectives of the audit were to assess departments' management of the sale process associated with selected property sales with regard to:

• the extent to which the individual property sale objectives were achieved;
• how departments managed the sales to ensure that the Commonwealth received fair value;
• whether the departments' sale arrangements adequately protected the Commonwealth's interests, including minimising ongoing Commonwealth risk; and
• identifying principles of better practice employed by agencies in connection with these sales.

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 objective of the audit was to assess the Australian Taxation Office's approach to client service and the provision of particular client services to Individuals Non-Business clients. The INB business line deals primarily with the tax affairs of individual taxpayers. Audit criteria were developed which examined the ATO's:

• commitment to client service and understanding of client needs and expectations;
• client service strategy and delivery of client services and products; and
• measurement and achievement of service quality and client satisfaction.

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

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.

The objective of the audit was to assess the effectiveness of DoHA's management of the planning and allocation of aged care places and capital grants, in accordance with the Aged Care Act 1997.

The audit objective was to form an opinion on the Department of Veterans' Affairs administration of its activities to maintain and enhance the health and independence of veterans and war widows in their homes and in the community.

The audit considered the way organisations in the APS process and use cost information. The specific objective was to form an opinion on whether costing processes and uses were: valid, cost effective, and in accordance with the principles of better practice.

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 purpose of the audit was to examine how efficiently and effectively the ATO managed its collection of outstanding tax debt. A framework for analysing the ATO's approach to collecting outstanding debt was established by the ANAO. This framework reflected five key criteria in the collection process as they apply to managing outstanding debt, namely:

• initiatives to promote timely payment;
• identification of outstanding debt;
• setting priorities for collecting outstanding debt;
• management of collection practices; and
• collection results.

The audit objective was to assess the effectiveness of physical security arrangements in selected Australian Government agencies, including whether applicable Australian Government requirements are being met.

The audit examined the efficiency and effectiveness of the Department of Employment and Workplace Relations' implementation and subsequent management of the Indigenous Employment Policy. The audit sought to determine whether, in relation to the Indigenous Employment Policy, the department had:

• developed appropriate planning processes and performance measures;
• monitored and reported performance results;
• implemented appropriate evaluation and review mechanisms;
• conducted effective marketing and promotion; and
• identified enhancements and addressed performance issues.

The Australian National Audit Office (ANAO) completed a performance audit of the ATO's use of AUSTRAC data in August 2000, titled The AustralianTaxation Office's Use of AUSTRAC Data, Audit Report No. 7 2000-2001. It found that the ATO had used AUSTRAC data to achieve a significant improvement in the collection of taxation revenue. The ANAO considered that the ATO could build on this success by using AUSTRAC data more effectively at both the strategic and operational levels. The audit made six recommendations. The ATO agreed with all recommendations. The objective of this follow-up performance audit was to assess the ATO's progress in implementing the recommendations of Audit Report No 7 2000-2001, The Australian Taxation Office's Use of AUSTRAC Data.

The audit reviewed the implementation of the Whole-of-Government Information Technology Infrastructure Consolidation and Outsourcing Initiative (IT Initiative). The objectives of the audit were to examine the administrative and financial effectiveness of the implementation of the IT Initiative, with the focus being on the first four tenders conducted. Accordingly, the audit assessed:

• the effectiveness of the overall planning and implementation of the IT Initiative, taking into account the tendering, contracting and monitoring processes undertaken in respect of Cluster 3, DEETYA/EN, ATO and Group 5;
• the extent to which those latter processes have contributed to the achievement of the objectives of the IT Initiative; and
• the extent to which the Commonwealth's interests have been adequately protected within this context.

The objective of this report is to provide the Auditor-General’s independent assurance over the status of selected Major Projects, as reflected in the Project Data Summary Sheets (PDSSs) prepared by the DMO, and the Statement by the Chief Executive Officer (CEO) DMO. Assurance from the ANAO’s review of the preparation of the PDSSs by the Defence Materiel Organisation (DMO) is conveyed in the Auditor-General’s Independent Review Report, prepared pursuant to the endorsed Guidelines, contained in Part 3.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Institute of Internal Auditors Australia. South Pacific and Asia Conference SOPAC 2001, Melbourne

The purpose of the report was to report to the Parliament on how effectively and efficiently the Australian Taxation Office administers the Tax File Number System, and to identify opportunities for improvement of that system. The ANAO developed a methodological framework for the evaluation of the efficiency and effectiveness of the ATO's administration of the TFN system. The framework examined the TFN system; individuals and their TFNs; TFN withholding tax arrangements; and TFN information matching.

Causes and Consequences of Personnel Postings in the Australian Defence Force The audit arose from a Defence Efficiency Review (1997) recommendation that Defence could make savings on the large volume of postings it made every year. The audit examined the posting process and sought to provide assurance that Defence had identified and examined salient postings issues and was addressing them effectively.

The objective of the audit was to review AUSTEL and the Spectrum Management Agency's approaches to service delivery against recognised good practice and to identify opportunities for the new Australian Communications Authority to adopt the relevant features of these approaches in its service delivery.

In the current audit, the objectives were to provide assurance to the Parliament on the adequacy of the measures and plans instituted by Defence to ensure that the combat aircrew workforce meets military preparedness requirements in the future, and to identify possible areas for improvement.

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

The audit examined the review of decisions on veterans' disability compensation. The audit objective was to examine the management of internal review by the Department of Veterans' Affairs (DVA) and external review by the Veterans' Review Board (VRB) of decisions by the Repatriation Commission on veterans' claims for disability compensation.

The objective of the audit was to determine whether Centrelink's planning, monitoring and costing arrangements provide a sound basis to underpin its delivery of quality, cost effective customer services.

Mr Mr Ian McPhee - Auditor-General for Australia, presented to the Risk Management Institute of Australia and the Australasian Compliance Institute, at the 2nd Annual GRC Conference, Melbourne

Mr Ian McPhee - Deputy Auditor-General, presented at the National Institute for Governance, Canberra