Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the 2nd Taipai Corporate Governance Forum

The objective of the audit was to report to Parliament on the ATO's management of its performance reporting within the outcomes and outputs framework and to identify potential areas for improvement in specifying, measuring, administering and reporting under that framework.

The objectives for the audit were to examine Commonwealth guarantees, indemnities and letters of comfort in relation to:

• the potential size of the Commonwealth's exposure to these instruments;
• the extent to which the overall exposures of the Commonwealth are managed and monitored;
• the adequacy of administrative reporting arrangements;
• areas of better administrative practice relating to their management; and
• to raise agencies' awareness of appropriate risk management and accountability practices in relation to these instruments.

The audit set out to quantify the Commonwealth's exposure to guarantees, indemnities and letters of comfort.

The Australian Political Parties for Democracy Programme is administered by Finance. The programme aims to strengthen democracy internationally by providing support for the international activities of Australia's major political parties. Funding of up to $1 million is provided annually under the programme to each of the Australian Labor Party and to the Liberal Party of Australia. Guidelines for the programme provide for the parties to re-apply for funding each year and set out the criteria against which applications for funding are assessed. The proposed audit would examine the administration of the program by Finance, including the adequacy of assessment of acquittal documentation and requests to roll over funding.

Mr P.J. Barrett (AM) - Auditor-General for Australia, address to the ACT Chapter of the Australasian Institute of Risk Management

Mr Ian McPhee - Auditor-General for Australia, presented to the Insititue of Public Administration (ACT Division)

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 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 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 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 objective of this audit was to form an opinion on the adequacy of, and to identify best practice in, Commonwealth agencies' electricity procurement systems and procedures. In doing so, the ANAO also formed an opinion on the level and results of participation by Commonwealth agencies in the National Electricity Market. The audit concentrated on adherence by agencies to the principles of the Commonwealth Procurement Guidelines: Core Policies and Principles (March 1998), emphasising the importance of Commonwealth agencies achieving value-for-money (VFM) in their purchasing. VFM is one of the six principles on which the Guidelines are based.

The objective of the audit was to assess whether the Council Allocation component of the RLCIP has been effectively designed, implemented and administered. The audit examined each of the three funding rounds, albeit with a focus on the first round (as it was due to be completed by 30 September 2009), with the second round not due to be completed until late in the audit timetable (31 December 2010) and third round funding agreements being signed and payments being made at the time audit work was completed.

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 objective of the audit was to review and assess the use, and management of, automatic exchanges of information under Double Taxation Agreements (DTAs) by the Tax Office.

The audit evaluated the effectiveness of the accountability and oversight arrangements for statutory bodies within the former Primary Industries and Energy portfolio (most of which are now part of the Agriculture, Fisheries and Forestry portfolio). The audit focused on accountability of the statutory bodies to the Minister and through the Minister to Parliament; it did not directly address accountability to industry stakeholders and levy papers.

The audit reviewed the use and operation of performance information in service level agreements between Centrelink and three agencies; the Department of Social Security, the Department of Education, Training and Youth Affairs and the Department of Employment, Workplace Relations and Small Business. The objective of the audit was to establish whether the performance assessment framework specified in the agreements enabled the adequate assessment of achievements under purchaser/provider arrangements entered into by DSS, DEETYA and Centrelink.

The audit reviewed the Australian Taxation Office's use of audit of individual taxpayers as part of its approach to encouraging taxpayer compliance. The objective of the audit was to examine the use of audit as an element of the compliance management function within the Individuals Non-Business line of the ATO.

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 review the efficiency, economy and administrative effectiveness of departmental activities leading to the letting of the contract with SPCL and its subsequent administration. This included, among other things, an examination of action taken to protect the Commonwealth's interests and the adequacy of relevant departmental guidelines and processes. A primary aim of the audit was to identify the facts of the particular case, including any administrative inadequacies that led to unnecessary financial exposure for the Commonwealth and less than satisfactory outcomes. In particular, the audit aimed to identify elements of better practice that could be followed under similar circumstances or programs in the future.

The ANAO's purpose was to report on:

• the HIC's management of approaches to minimise medifraud and inappropriate practice;
• HIC's reporting of its performance on these matters to stakeholders;
• the methodology used by the HIC to estimate the extent of fraud and inappropriate practice, including comment on the reliability of the estimates; and
• the HIC's implementation of the major recommendations from Medifraud and Excessive Servicing - Audit Report No.17 1992-93.

The objective of the audit was to assess the effectiveness of the Department of Human Services' (DHS) administration of the shopfront co-location of DHS services.

To improve educational outcomes for Indigenous Australians, two main forms of assistance administered by the Commonwealth, namely the Indigenous Education Strategic Initiatives Programme (IESIP) and the Indigenous Education Direct Assistance programmes (IEDA), are currently available. The objective of the audit was to assess whether the department had efficiently and effectively managed the development and implementation of the IESIP agreements for the 2001 to 2004 quadrennium.

Mr Ian McPhee - Auditor-General for Australia, presented at the Queensland Regional Heads Forum

The objective of this audit was to assess the administration of internal fraud control arrangements in the ATO and to identify areas with potential for improvement as well as identified better practice. To achieve this objective the ANAO focussed on five key areas. These were:

• the application of the ATO's corporate governance processes to the internal fraud control activities;
• the prevention of internal fraud within the ATO;
• the related use of information technology to minimise fraud risks;
• the detection of internal fraud within the ATO; and
• ATO fraud investigation procedures and practices.

Although the audit examined broader aspects of the ATO's administration (such as, tobacco excise governance arrangements, intelligence capability and compliance and investigations activities), we placed particular emphasis on the strategies used by the ATO to address the proliferation of chop-chop (Australian grown tobacco sold illicitly in a chopped up form for $80 to $100 per kilogram. In comparison, 50 grams of legal roll-you-own tobacco costs around $16 i.e. $320 per kilogram) in the Australian markets, as it is an area of major risk to tobacco excise revenue.

The objective of the audit was to determine whether the controls and measures employed by FaCS and Centrelink to deliver Parenting Payment Single (PPS) payments were effective and efficient. To achieve this, the audit focused on four key areas. These were:

• the quality of performance measures used by FaCS and Centrelink;
• the effectiveness of FaCS' methodology for estimating the levels of risk of incorrect payment to PPS customers and the impact of these incorrect payments on the integrity of program outlays;
• the correctness of Centrelink's processing of reassessments; and
• the improvements to preventive controls such as training, guidance material, and the Quality On-Line system.

The audit examined the relationship between the strategic guidance and capabilities provided by Army, through analysis of the Army capability management and reporting framework. The objectives of the audit were to: Assess Army capability management and reporting processes; determine whether these processes efficiently and effectively manage resources to provide Army capability; and accurately indicate the capability provided by Army.

The audit reviewed the processes involved in the sale of one-third of Telstra. The objectives in auditing the sale were to assess the extent to which the Government's sale objectives were achieved; assess the effectiveness of the management of the share offer; assess whether the sale arrangements adequately protected the Commonwealth's interests; and facilitate improved administrative arrangements for future share offers.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Conference on 'Surviving the Year 2000 Computer Crisis' Canberra

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.

The audit objective was to assess the effectiveness of DHS’ implementation of initiatives to support the delivery of services to Indigenous Australians.

The audit reviewed management of the Commonwealth's role in preparing for, and managing, pest and disease emergencies requiring a rapid response. The audit focused on the role of the Department of Agriculture, Fisheries and Forestry -Australia (AFFA), which is the Commonwealth Department with primary portfolio responsibility for coordinating the national and international response to an emergency. The audit did not address preventative measures such as quarantine and border controls; controlled release of exotic diseases or pests; or emergencies associated with previously known endemic diseases, food safety or chemical residue issues.

The objectives of this audit were to assess the progress of the M113 Armoured Personnel Carrier Upgrade Project against stated schedule, cost and technical performance objectives; and Defence Materiel Organisation's (DMO's) progress in implementing the recommendations and addressing the findings of ANAO Audit Report No. 3 2005–06, Management of the M113 Armoured Personnel Carrier Upgrade Project.

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

The objective of the audit was to form an opinion on the administrative effectiveness and efficiency of DHAC's processes for planning the Commonwealth's Aged and Community Care program, in particular, on the questions of how well the planning process has contributed to realising the program objectives of achieving an equitable distribution of places between regions, and selecting suitable service providers.

This is the second audit report under the Senate Order, which requires all Financial Management and Accountability Act 1997 (FMA Act) agencies to place on the Internet, lists of contracts of $100 000 and more by the tenth day of the Spring and Autumn sittings of Parliament. It relates to the audit of the contract information to be listed on the Internet by the tenth day of the Autumn 2002 sitting. The audit involved a desktop review of all FMA Act agencies' Internet listings; and a detailed review at six selected agencies, of the process for making the Internet listings, and the policies and practices for determining confidentiality provisions in contracts.

The audit reviewed the recordkeeping frameworks of four large Commonwealth organisations. The objective of the audit was to assess whether recordkeeping policies, systems and procedures were in accordance with relevant Government policies, legislation, accepted standards and recordkeeping principles, and applicable organisational controls.

The audit assessed DITR's and the ATO's administration of the R&D Tax Concession including review processes for registration and subsequent expenditure claims, by eligible companies. In particular, the audit focussed on measuring performance, risk management, and information systems including security and data integrity.

The objective of this audit was to assess the extent to which the recommendations and major findings of the ANAO's 1999 audit of Commonwealth Debt Management have been addressed, and the impact of any changes.

This is the first of two audit reports concerning the Tax Office's administration of SMSFs pursuant to the provisions of the Superannuation Industry (Supervision) Act 1993.
This audit report examines the efficiency and effectiveness of the Tax Office's approach to regulating and registering self managed superannuation funds. Specifically the ANAO examined the:

• Environment in which SMSFs operate, including the Tax Office's regulatory roles and responsibilities;
• Tax Office's governance of its SMSF regulatory role; and
• Systems, processes and controls the Tax Office uses to register SMSFs, and enforce the lodgement of fund income tax and regulatory returns.

The audit reviewed the management and recording of guarentees, warranties, indemnities and letters of comfort issued by the Commonwealth and also assessed action taken in the relation to the recommendations from ANAO Audit Report No. 47 1997-98. The objectives of the audit were to assess the extent of:

• improvement in agencies' management and monitoring of the Commonwealth's exposure to these instruments;
• changes in the size and nature of the exposure since 30 June 1997; and
• the approach of agencies to effective risk management and control of Commonwealth exposures to these instruments.

The audit examined the Aboriginal and Torres Strait Islander Commission's (ATSIC's) grant management practices. The audit sought to determine if ATSIC provides fair and equal access to funding, what the risks to the grants program are, if decision-makers receive the key information they need to make informed funding decisions, and if ATSIC staff complying with grants procedures. The ANAO did not examine the appropriateness of the funding decisions made by regional councils.

The objective of the audit was to assess the Department of Health and Ageing’s (DoHA’s) implementation and ongoing management of the Aged Care Complaints Scheme and the effectiveness of DoHA’s complaint management systems in supporting service delivery and regulatory outcomes.

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 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 focus of this audit was to ascertain how the Family Court had spent Justice Statement monies and to form an opinion on the current and projected financial position of the Court. The ANAO undertook the review of the Family Court in a two-stage process. The first stage, the findings of which appear in this report, to allow consideration in the Budget context, was undertaken as a project audit and had the objective of addressing the issues of immediate concern to the Attorney-General.

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 examine the effectiveness of the management and control framework established by the Australian National Training Authority to assist its administration and achievement of its objectives. The ANAO's investigation was limited to an analysis of ANTA's internal administrative framework. The audit work focused on key components of the framework: planning, monitoring, and financial and control frameworks.

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 audit assessed whether Centrelink has effective Business Continuity Management and/or associated risk management procedures and plans in place that: minimise the likelihood of a significant business outage; and in the event of such an outage, minimise disruption of critical services to customers. The audit also assessed whether Centrelink services satisfy special community demands in times of emergency.

The audit reviewed the management of trust monies in five Commonwealth organisations. The objectives of the audit were to:

• assess whether selected Commonwealth organisations were managing trust monies in accordance with legal and administrative requirements and better practice principles;
• identify better practices in the management of trust monies; and
• recommend improvements in the controls and practices relating to the management of trust monies.

The ANAO undertook an audit of the framework and systems that Industry, Science and Resources had in place to prevent, control, monitor, detect and investigate fraud. The objective of the audit was to assess the effectiveness of these arrangements in relation to departmental administrative functions and program operations.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Institute of Chartered Accountants of India

The audit reviewed Commonwealth debt management procedures. The audit objectives were to:

• review, and consider opportunities to improve, the reporting and disclosure of the Commonwealth's public debt;
• assess the effectiveness of the raising, management and retirement of Commonwealth debt, consistent with an acceptable degree of risk exposure; and
• determine whether there are opportunities to improve the Commonwealth's approach to the raising, management and retirement of Commonwealth debt.

The objective of this follow-up audit was to review Centrelink's progress in implementing the findings and recommendation relating to Centrelink's Customer Charter from Audit Report No.32
2004–05, Centrelink's Customer Charter and Community Consultation Program. This audit covers Centrelink's Customer Charter only and does not follow-up on the findings and recommendation on the Community Consultation Program aspect of the 2004–05 audit report.

The objective of this audit was to examine the efficiency and administrative effectiveness of processes the Australian Customs Service uses to screen incoming and outgoing mail. It also considers the involvement of other stakeholders such as Australia Post and Australian Quarantine Inspection Service.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Australian Government Solicitor Seminar - Identify, Protect and Defend your Intellectual Property Assets

The audit assessed whether Centrelink effectively manages customer debt, excluding debt relating to Family Tax Benefit, consistently across its network, ensuring integrity of payments made on behalf of the Department of Family and Community Services (FaCS). The audit assessed five components of Centrelink's debt management processes, including administration, prevention, identification, raising and recovery.

The Australian Prudential Regulation Authority (APRA) was established on 1 July 1998 as the prudential regulator of banks and other authorised deposit-taking institutions (ADIs), life insurance companies (including friendly societies), general insurance companies, superannuation funds and retirement savings accounts. ANAO's objectives for this audit were to assess the efficiency and effectiveness of APRA's prudential supervision of banks. Prudential supervision aims to protect depositors by ensuring that financial institutions adopt prudent risk management practices designed to ensure their continuing solvency and liquidity. APRA is a relatively new organisation, established in July 1998 and becoming responsible for prudential supervision of all ADIs from July 1999. ANAO concluded that there are steps APRA can take in a number of areas to improve its supervisory practices, including improving the administration of the ADI supervisory levy; strengthening its risk management approach; and maintaining closer adherence to international standards for prudential supervision issued by the Basle Committee on Banking Supervision. ANAO made five recommendations concerning administration of levies, risk-based supervision and supervision of cross-border banking. APRA agreed, or agreed with qualifications, to all recommendations, as well as agreeing with the overall audit conclusions.

The audit reviewed the sale of DAS Interiors Australia, a business unit of the Department of Administrative Services, which provided a range of services covering strategic advice and accommodation planning, design and documentation, and supervision of office fit-outs. The objectives of the audit were to review the efficiency and effectiveness of the management of the sale.