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 this follow-up audit was to examine Centrelink's progress in implementing the recommendations of the 2004–05 audit and the subsequent JCPAA inquiry.

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 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 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.

Mr P.J. Barrett (AO) - Auditor-General for Australia, presented at the National Institute for Governance Seminar, Canberra

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Australian Communications Authority's Business Planning Workshop

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Australasian Council of Public Accounts Committees (ACPAC)

The objectives of the audit was to examine the effectiveness and efficiency of DIMIA's decision-making processes and management systems for delivering the parent and partner aspects of the family stream of the Migration Program.

The family stream of Australia's Migration Program enables the reunion of immediate family members of Australian citizens, permanent residents or eligible New Zealand citizens. It consists of four main categories;

• Partner;
• Child;
• Parent; and
• Other family.

The objective was to assess the extent to which staff reductions have been managed in a sound strategic and cost-effective manner consistent with the Government's guidelines and the ANAO's 1996 better practice guide Managing APS Staff Reductions. The audit focussed on 3 agencies - the Australian Taxation Office, the former Department of Primary Industry and Energy, and the former Department of Transport and Regional Development. The ANAO found that the majority of staff reductions were achieved through retrenchment rather than natural attrition; and that decisions on the number of retrenchments were not always supported by an assessment of the impact of the reductions on the agencies' abilities to conduct their business.

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

The follow-up audit assessed the extent to which the Australian Taxation Office (ATO), Department of Health and Ageing (Health), and Medicare Australia had implemented the six recommendations from Audit Report No.47 2001–02, Administration of the 30 Per Cent Private Health Insurance Rebate. The audit also looked at: the implementation of some of the major suggestions for improvement in the original audit; and the current validity of some of the positive major findings from that audit. The audit found that the ATO, Health and Medicare Australia have acted upon the recommendations contained in Audit Report No.47 2001–02 and, overall, the administration of the Rebate is currently being undertaken effectively.

Mr Ian McPhee - Auditor-General for Australia, presented at the National Archives of Australia Seminar, Parliament House, Canberra

The overall objective of the audit was to determine whether Health's management and operation of selected IT systems:

• met industry better practice;
• met quality and service delivery parameters set by Health and, if applicable, by the Government; and
• operate effectively, efficiently and economically.

The audit applied selected processes from CobiT (Control Objectives for Information and Related Technology) to assist with the assessment of key aspects of Health's management and operation of IT. The audit builds on ANAO's earlier IT audits using CobiT.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented a speech on the occasion of the release by the Minister for Finance of the Second Trial Unaudited Financial Statements for the Commonwealth of Australia for the year ended 30 June 1996.

Mr Ian McPhee - Auditor-General for Australia, presented at the launch of the ANAO-PM&C Better Practice Guide: Implementation of Programme and Policy Initiatives

The objective of the audit was to assess whether selected Commonwealth organisations had utilised better practice principles when establishing the role, and managing the use of their internal audit groups. In order to evaluate internal audit, the Australian National Audit Office (ANAO) first considered the status and accountabilities of internal audit within the overall governance framework of the organisations audited, in particular its accountabilities to the audit committee.

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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Chartered Secretaries Australia, Discussion Luncheon, Canberra

Robust internal budgeting processes are an essential part of effective financial management and are critical in the successful implementation of the accrual-based, outputs and outcomes framework. Effective internal budgeting should be closely intergrated with business planning processes and require a comprehensive and collaborative approach, involving input from throughout the organisation.

The objectives of the audit were to examine and evaluate the efficiency, economy and administrative effectiveness of the non-judicial activities of the Family Court of Australia. A major aim of the audit was to identify administrative better practices that could be promulgated throughout the Court. The criteria for the audit address the following issues: corporate planning; performance measurement; organisational structure; human resource management; human resource development; management information and reporting systems; and operational processes and procedures.

The objective of the audit was to assess the effectiveness of the Department of Veterans’ Affairs’ and the Department of Defence’s administration of the Australian Government’s $55 million support package announced in the May 2010 Budget for former F-111 fuel tank maintenance workers and their families. The audit examined the implementation of the 14 agreed recommendations in the Government Response to the 2009 Parliamentary Inquiry into the F-111 deseal/reseal issues, which formed the basis of the May 2010, F-111 support package.

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

The 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.

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 audit examined the efficiency and effectiveness of DEWRSBs administrative arrangements for the Work for the Dole Programme. The audit focused on the Community Work Coordinator tender assessment process, selection of projects, contract management arrangements and the mechanisms used for measuring the performance of the Programme against its objectives.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Defence and Strategic Studies Course, Australian Defence College, Canberra

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Central Agency Broker Seminar - Towards a Best Practice Australian Public Service - Hobart

The objectives of the audit were to: assess the extent to which the Government's sale objectives were achieved; assess the effectiveness of the management of the public share offer; and identify principles of sound administrative practice to facilitate improved administrative arrangements for future Commonwealth public share offers.

The objective of the audit was to determine whether:

• councils essentially met their objectives as stated in the IT Acquisition Council Guidelines;
• council members substantially fulfilled their roles and responsibilities, including providing advice regarding relevant government policy; and
• councils add value and assurance in meeting accountability requirements to the acquisition process.

The audit reviewed the retention of military personnel that are managed by the Australian Defence Force which comprises the three Services. The objective of the audit was to review the management of personnel retention within the ADF with a view to evaluating the measures Defence has in place to monitor and control the flow of trained personnel from the Services

The objective of the audit was to review the operation of the ATO's Tax Agent and Business Portals. In conducting the audit the ANAO examined three key areas: governance – the governance arrangements supporting ongoing management of the Portals; portals development, user satisfaction and realisation of expected benefits – the ATO's processes for involving users in developing the Tax Agent and Business Portals, assessing user satisfaction, and evaluating business benefits arising from uptake of the Portals; and information technology (IT) security and user access controls – the ATO's IT security environment and user access controls supporting the operation of the Tax Agent and Business Portals.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Launch of MAB/MIAC Report 17 - Guidelines for Managing Risk in the Australian Public Sector - An Exposure Draft

The objective of the follow-up audit was to assess how well the ATO has implemented the recommendations of Audit Report No.3 of 2001-2002, The Australian Taxation Ofiice's Administration of Taxation Rulings. As part of the audit we also considered the ATO's progress in addressing the JCPAA's suggestions resulting from its review of Report No.3 of 2001-2002.

This was a follow-up of Audit Report No. 29 2000-01, Review of Veterans' Appeals Against Disability Compensation Entitlement Decisions. That audit examined the Department of Veterans' Affairs (DVA's) and the Veterans' Review Board's (VRB's) management of the review of decisions for disability compensation. The objective of this audit was to assess the extent to which DVA and the VRB had implemented the four recommendations of Report No.29 2000-01, taking into account any changed circumstances, or new administrative issues, affecting implementation of these recommendations.

The audit reviewed the management of unscheduled absence in 74 APS agencies. The objective of the audit was to assess the extent and cost of unscheduled absence in the APS; to examine whether unscheduled absence in the APS was being managed efficiently and effectively; and to identify opportunities for improvement.

The objective of the audit was to assess the effectiveness of, and to identify possible areas for improvement in, Defence management of the general service fleet.

The objective of this audit was to examine Australia's preparedness to respond to a human influenza pandemic and an outbreak of avian influenza in domestic poultry. The audit assessed:

• the whole of government arrangements for an influenza pandemic;
• action taken by DAFF to implement the recommendations from Exercise Eleusis, which tested the response arrangements for avian influenza;
• DoHA's planning for, and execution of, Exercise Cumpston, which tested the preparedness and response to an influenza pandemic; and
• the establishment, management and deployment arrangements of the National Medical Stockpile.

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

The objective of the audit was to examine the operations of DEETYA International Services with a view to identifying the administrative issues and difficulties experienced by DEETYA in establishing a commercial entity and its subsequent operation within the framework of the Australian Public Service.

The objective of the audit was to assess the Commonwealth's administration of the Automotive Competitiveness and Investment Scheme (ACIS) . The audit reviewed program governance, scheme promotion and registration, management of credit allocations, and compliance processes.

Mr Ian McPhee - Auditor-General for Australia, presented at the CPA Public Sector Convention 2005, Melbourne

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 reviewed the Australian Customs Service (Customs) fraud control arrangements. The audit objective was to assess whether Customs has implemented appropriate fraud control arrangements consistent with the Commonwealth's Fraud Control Guidelines and the administrative effectiveness of these arrangements.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Challenges and Opportunities Seminar, Conducted by the Department of Finance, Canberra

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Institute of Internal Auditors (IIA) - Australia SOPAC ?98 The IIA - Australia, South Pacific and Asia Conference

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Australian Government Solicitor Seminar

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

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 Senate Order of 20 June 2001, required all FMA agencies to list contracts over $100 000 on the Internet. FMA agencies were to indicate, amongst other things, whether the contracts contained provisions requiring the parties to maintain confidentiality of any of its provisions or whether any provisions of the contract were regarded by the parties as confidential. The Senate Order also requested the ANAO to conduct an examination of a number of such contracts, and indicate whether any inappropriate use of confidentiality provisions was detected in that examination. The Government agreed that agencies would comply with the spirit of the Order because it was committed to transparency of Commonwealth contracts. The Government also indicated that agencies' compliance with the Order would be progressive as agencies refine arrangements and processes to meet the requirements

The objective of this audit was to examine the effectiveness of Medicare Australia's administration of the PBS. In assessing the objective, the audit considered three key areas:

• Medicare Australia's relationship with the PBS policy agency (DoHA) and service delivery policy agency (Department of Human Services (DHS));
• the management arrangements and processes underpinning Medicare Australia's delivery of the PBS (including the means by which Medicare Australia gains assurance over the integrity of the PBS); and
• how Medicare Australia undertakes its three main responsibilities relating to the delivery of the PBS, namely: approving pharmacies; approving authority prescriptions; and processing PBS claims.

The objective of this audit was to assess the effectiveness of personnel security arrangements at selected Australian Government organisations, including whether they satisfied the requirements of the PSM.
To address this objective, the audit examined the extent to which the selected organisations implemented the 14 recommendations from the three previous reports.

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

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Government in Excellence Summit 2000 - Reinventing Government - A Manifesto for Achieving Excellence and Managing for Results; Singapore

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 purpose of the audit was to assess whether management of parliamentary workflow by the agencies reviewed was efficient and effective and to identify elements of good practice. In assessing agency effectiveness and efficiency, the audit focussed on issues of client service such as timeliness, quality and cost. It considered also the governance framework and accountability arrangements relevant to parliamentary workflow, as well as more operational considerations including the use of information technology, development of relevant management information and suitable benchmarking processes.

The audit reviewed the ATO's collection and management of activity statement information. The audit paid particular regard to:

• the environment into which activity statements were introduced;
• taxpayer concerns with activity statement administration;
• the mechanisms the ATO uses to capture and process activity statements;
• the change processes the ATO uses to change and test activity statement IT systems; and
• the management methodology used to report on, and assess the performance of, activity statement related systems and processes.

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

The effective use of financial information is a critical component of an organisation's performance management framework. The appropriate combination of financial and non-financial data reflects overall organisational performance, and performance at program and work unit levels. The objective of this audit was to assess what financial information is currently used, who uses it and how well it is used. The audit also assessed whether the current processes for defining, accumulating and producing financial information were appropriate for the new accrual based performance management framework, which is to be in place for 1999/2000.

The objective of the follow-up audit was to review the effectiveness of the DETYA International Services (DIS) cost recovery operational model. The initial audit of DIS was undertaken in 1997-98 (Audit Report No.35).