The objective of this report is to provide information, prepared by both the ANAO and DMO, on the performance of major projects as well as providing the Auditor-General’s formal conclusion on the review of the Project Data Summary Sheets (PDSSs) prepared by DMO and contained in this report.

The objective of the follow up audit was to assess the extent to which Customs has implemented seven of the previous audit's recommendations; the two recommendations relating to strategic and tactical taskings and dissemination of intelligence will be considered in the context of the planned performance audit of Illegal Foreign Fishing in Australia's Northern Waters.

The objective of this follow-up audit was to provide assurance to the Parliament on the cost-effectiveness of public sector travel by:

• ascertaining the degree of acceptance, and the extent of implementation, of the previous audit recommendations and better practice principles; and
• establishing whether organisations were managing travel effectively, taking into consideration recommendations and findings detailed in the above Audit Reports and the Better Practice Guide Public Sector Travel.

The objective of the audit was to assess the effectiveness of the ATO’s activities to promote tax compliance by high wealth individuals.

The audit reviewed Defence's higher-level management of its knowledge system equipment acquisition projects. These amount to $8.5b. The focus of the audit was on the opportunities for Defence to adopt a much more coherent and integrated approach to knowledge systems management prospectively rather than on emphasising current system compatibility issues.

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.

Industry levies play a significant role in the provision of many public services and fund a range of activities undertaken by regulatory bodies such as the Australian Prudential Regulation Authority (APRA), through to financing reform of the Australian waterfront labour force. The objectives of this audit were to assess:

• the coverage, revenue and expenses of non-primary industry levies;
• the effectiveness of selected entities' financial management of non-primary industry levies; and
• areas of better administrative practice relating to the financial management of non-primary industry levies.

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.

This audit examined DIMIA's administration of onshore compliance under rhe Migration Act 1958 (Cth) as amended (the Act). In particular, it focused on whether DIMIA had implemented appropriate onshore compliance strategies in regard to people who enter Australia lawfully but whose presence becomes unlawful through: - the expiry of their visa; or - a breach of visa conditions and cancellation of their visa.

The objective of this audit was to determine the extent to which selected agencies have implemented the two recommendations of the previous audit; and the appropriateness of advice provided by Finance and the ATO. To address this audit objective, the audit assessed:

• the roles of Finance and the ATO in clarifying: the interaction of the PB and SG Act; the ongoing role of the PB Act; and mechanisms to monitor Australian Government organisations' compliance with the PB Act;
• the extent to which Finance and the ATO have provided guidance and other support to assist Australian Government organisations manage and meet statutory superannuation obligations for eligible contractors; and
• whether Australian Government organisations have managed and met statutory superannuation obligations for contractors in past and current contracts.

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 assess the effectiveness of the Tax Office's administration of the wine tax.

Four key areas were examined in the audit: governance arrangements; interpretative assistance and advice; compliance approaches for Australian entities; and administering the rebate for New Zealand wine producers.

The ANAO conducted fieldwork in the Tax Office's Adelaide office between May and September 2010 and also held discussions with representatives from Customs, the Department of the Treasury (Treasury) and New Zealand Inland Revenue. The ANAO also consulted with representatives of wine producers, wholesalers, retailers, tax agents and key industry associations, seeking their views on elements of the Tax Office's administration of the wine tax.

The audit objective was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for the 2012 calendar year reporting period.

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 objective of the audit was to assess how well agencies had implemented the CPGs and relevant FMA legislation when undertaking Direct Source procurement.

The audit examined whether selected agencies had developed a sound procurement framework; appropriately classified procurement methods when meeting external reporting requirements; implemented the CPGs and relevant legislation when Direct Sourcing; and established effective procurement monitoring and review arrangements.

The ANAO selected four FMA Act agencies to provide a cross-section of the 104 agencies that reported procurement activity in AusTender in
2008–09. The agencies selected for audit were:

• the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA);
• the Department of Innovation, Industry, Science and Research (Innovation);
• the Department of Veterans' Affairs (DVA); and
• the Australian Crime Commission (ACC).

The ANAO examined a stratified random sample of 645 procurements valued at $10 000 and over, across the four agencies. More detailed testing was undertaken for the 285 Direct Source procurements in the sample.

The audit examined the Commonwealth's management of the Building Better Cities Program to identify areas where improvement was needed and where lessons learned from BCP could be useful in other programs.

The objective of the audit was to assess whether Defence is effectively managing the delivery of health services to ADF personnel in Australia (chiefly Garrison Health Services).

The objective of this audit was to assess whether agencies had effectively administered credit cards, including having complied with legislative and internal requirements.

As part of its 2001 inquiry into the recruitment and retention of Australian Defence Force (ADF) personnel, the Senate Foreign Affairs, Defence and Trade References Committee reviewed Defence's contract with Manpower Services (Australia) Pty Ltd for trialling the outsourcing of recruiting services to the ADF. In its subsequent report, the Committee commented that the original contractual arrangements deserved further scrutiny by the ANAO. The objective of the audit was to examine Defence's management of the contractual arrangements for the provision of recruiting services to the ADF. In examining the management of the contract, the ANAO looked at the evaluations conducted at the end of each contractual phase, roles and responsibilities associated with ADF recruiting, and Defence's monitoring of contractual performance and management of risks associated with ADF recruiting.

The audit objective was to examine the effectiveness of the department's establishment of the P21 element of the BER program. The focus of the audit was on: the establishment of administrative arrangements for BER P21 in accordance with government policy; the assessment and approval of funding allocations; and the arrangements to monitor and report BER P21 progress and achievement of broader program outcomes. An examination of individual BER P21 projects was outside the scope of the audit.

The objective of the audit was to assess the effectiveness of the Department of Health’s and Australian Hearing’s administration of the Community Service Obligations program for hearing services.

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.

The objective of the audit was to assess whether entities properly accounted for software assets, and adopted an integrated planning approach to inform software asset investment decisions.

The main focus of the audit was on whether entities accounted for software costs in accordance with relevant accounting standards and the FMOs, paying particular attention to the standard elements of an internal control framework and accounting practices. In addition, in the context of software asset planning, the audit considered whether entities assessed the risks associated with software assets, used life-cycle costing approaches, and aligned ICT and capital management plans, to inform decision-making on software asset investments.

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 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.

The objective of the audit was to assess whether APS agencies had sound approaches to recruitment, to assist in providing the workforce capability to deliver government programs effectively. Sound approaches to recruitment involve agencies:

• establishing and implementing strategic approaches to recruitment to address current and future workforce priorities and goals;
• managing and supporting recruitment activities through the provision of expert advice and support, legislative and procedural guidance material, and training for staff involved in recruitment activities;
• conducting recruitment activities effectively and in compliance with legislative and administrative requirements; and
• systematically monitoring and evaluating the effectiveness and efficiency of recruitment strategies, policies and activities.

A Health Care Card (HCC) is one of three types of concession cards issued by Centrelink for the Australian Government. The objectives of the audit were to assess: the effectiveness of whole of government approaches to administering HCCs by FaCS, Centrelink, Health and HIC; the adequacy ofperformance information relating to HCCs, including monitoring the use of the card and its budgetary impact, as well as the cost of administering HCCs; and the effectiveness of controls relating to the issue, maintenance and cancellation of the HCC; and to limit its incorrect or fraudulent use.

The objective of the audit was to assess the effectiveness of the management of the MSS for the delivery of Centrelink services. The management of the MSS was assessed against the following criteria:

• there are effective planning arrangements to identify and address the evolving needs of DCALB customers;
• service delivery arrangements meet the current needs of DCALB customers; and
• there are effective performance monitoring and reporting arrangements which are used to improve service delivery.

Around 20 per cent of the people receiving Centrelink services are identified as being from a diverse cultural and linguistic background (DCALB). DHS’ Multicultural Servicing Strategy (MSS) sets out the approach for delivering Centrelink services to DCALB customers. The MSS has four main components — Language Services, the Multicultural Services Officer program, Stakeholder Engagement Strategies and Employee Support Tools and Strategies.

The objective of the preliminary study was to form a view regarding the quality of, and controls over, the Budget estimates and to inform the decision whether to proceed to a full performance audit at this time. On the basis of the quantitative and qualitative analysis of the budget process undertaken during the study, the ANAO concluded that there are no apparent systemic problems in the cash-based estimating processes in the agencies reviewed that would, in themselves, lead to material statistical inaccuracies in the Budget's projected outcomes. The ANAO decided not to proceed with a full performance audit at this time.

The objective of the report is to review the effectiveness of remediation activities put in place by Defence and the DMO to improve the performance of SDSS following the delivery in July 2003 of the SDSS Upgrade Project, with specific attention to the SDSS Get Well Programme. The audit reviewed the outcomes of the Get Well Programme, and assessed how effectively a segment of the Defence supply chain (of which SDSS is one key component) was meeting selected maritime end user capability and reporting requirements. In order to achieve this, the audit reviewed three key maritime combatant forces: COLLINS Class submarines; Adelaide Class Guided Missile Frigates (FFGs); and ANZAC Class Frigates. The ANAO notes that these three capabilities account for some 50 per cent of the Navy's total forecast expenditure for 2006–07.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Australia National Public Sector Convention : Overview and Panel Discussion by Auditors General

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 objective was to assess the effectiveness of the department's administration of general recurrent grants paid to the States and Territories for government schools. To achieve this, the ANAO assessed whether the department:

• paid the correct amount of general recurrent grants to the States and Territories;
• effectively managed the agreements with the States and Territories; and
• monitored progress towards achieving the National Goals for Schooling in the Twenty-First Century.

A performance audit of the management of the Detention Centre Contracts was listed in the 2003-04 Audit Work Program as a potential audit. The audit work program proposed that the audit would be conducted in two parts. The first part would focus on DIMIA's management of the detention centre contracts with the then detention service provider, GEO Australia. The second part would concentrate on how well any lessons learned from the first contract, were translated into improvements with the new contract. The original objective of this second ANAO audit was to assess DIMIA's management of detention services through the Contract, including the tender process, transition period and implementation of lessons learned from the previous contract.

The audit objective was to determine the DVA's performance in the economy, efficiency and administrative effectiveness of the delivery of income support payments to veterans and war widows. It was found that overall, DVA is paying the correct pension to the correct people in a timely fashion within the required accuracy levels.

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 audit objective was to assess the effectiveness of DEEWR’s and FaHCSIA’s administration of the Australian Government’s responsibilities under Element 1 of the National Partnership Agreement on Indigenous Economic Participation (including the NT Jobs Package).

The objective of the audit was to assess the efficiency and effectiveness of the establishment, implementation and administration of the general component of the Local Jobs stream of the Jobs Fund, with a particular focus on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives.

The objective of this report is to provide comprehensive information on the status of projects as reflected in the Project Data Summary Sheets (PDSSs) prepared by DMO, and a review by the ANAO.

The audit examined key aspects of the first four tenders for the RtB program. These tenders provided coverage across the Basin and resulted in expenditure in excess of $1 billion. The 2008–09 tenders included the largest single purchase under the program—$303 million to Twynam Agricultural Group. The audit also examined the Commonwealth's contribution to the purchase of Toorale station, the only purchase outside a tender process.

The audit examined the Aged Care Standards and Accreditation Agency Ltd's management of the residential aged care accreditation process. The audit focused on the Agency's implementation of a process to meet its legislative responsibilities, its business operations, people management, budgeting practices, use of information, and its quality assurance processes.

The objective of the audit was to assess the effectiveness of the Tax Office's compliance approach for high risk income tax refunds in the individuals and micro enterprises market segments. The audit examined three key areas:

• management and organisational arrangements relating to high risk income tax refund processes;

• processes and procedures for identifying high risk income tax refunds, and the processes and tools used to evaluate and verify taxpayers' entitlements to income tax refunds; and

• information technology systems, processes and controls supporting the processing of income tax returns and refunds.

The objective of this audit was to assess whether DFAT had effective processes for issuing passports in Australia. In particular, the audit focussed on whether DFAT had effective strategies for managing passport services; provided quality client service; and had effective and secure processes for passport issue to entitled persons.

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.

The overall objective of the audit was to assess whether the RSS Programme is effective and efficient in providing assurance on the levels of payment error and the resultant risks to the integrity of Australian Government outlays for payments administered by Centrelink. Specifically, the audit assessed whether: the RSS Programme meets the objectives outlined for it in the Portfolio Budget Statements under which funding was provided; there is an adequate methodology underpinning the RSS reviews; the RSS reviews are conducted effectively and efficiently, and adequate quality assurance mechanisms exist to assure the results obtained from the RSS reviews; and reporting by the agencies of the results of the RSS Programme is adequate and takes into consideration the issues identified in Audit Report No. 44 2002–03 Review of the Parenting Payment Single Program, and Audit Report No. 17 2002–03 Age Pension Entitlements.

The objectives of the audit were to assess the Commonwealth's management of contractual rights and obligations under the Sale Agreements. In particular the audit sought to: assess the Commonwealth's management of contractual warranties and indemnities; assess DoTARS' management of each purchaser's compliance with contractual commitments to capital expenditure; and examine the effectiveness of the development and management of contractual arrangements for concessional rail passenger travel provided by the Commonwealth.

This report is the aggregate financial statement for the Commonwealth prepared by the Minister for Finance.

The audit objective was to assess the effectiveness of AusAID’s management of infrastructure aid to Indonesia, with a particular focus on the Eastern Indonesia National Roads Improvement Project and the Indonesia Infrastructure Initiative.

The objective of the audit was to assess Customs and Border Protection’s use of risk management to assist in the processing of sea and air cargo imports.

The audit assessed whether FaCS effectively undertakes its coordination, monitoring and other roles according to the CSTDA. The audit examined all disability services provided for under the CSTDA, except for disability employment services. The ANAO met relevant officers from FaCS' national office and State and Territory offices, and with 22 stakeholder organisations including: advocacy groups; peak national and State bodies representing the interests of disability service providers and people with disabilities; members of national and State Disability Advisory Bodies funded by FaCS; State and Territory governments; relevant Australian Government agencies; In particular, the Department of Health and Ageing and the Australian Institute of Health and Welfare. and local government bodies. Fieldwork for the audit was primarily undertaken during the period September 2004 to February 2005.

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.

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

This was a follow-up of Audit Report No. 40 of 1997-98, Purchase of Hospital Services from State Governments. That audit examined the administration by the Department of Veterans' Affairs of the Purchase of Hospital Services from State Governments. The objective of this audit was to assess the extent to which the Department had implemented the nine recommendations of Report No. 40, taking account of any changed circumstances or administrative issues that the Department identified as affecting their implementation; and to offer continued assurance to the Parliament on the management of the purchase of hospital services.

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

The objective of the audit was to assess the framework being put in place to manage and account for aid funds provided under the AIPRD. In particular, the audit addressed: structures for oversighting the development and delivery of the AIPRD; planning and risk management (including those relating to fraud and corruption); financial management; and arrangements for ongoing monitoring and reporting. The audit focussed on the arrangements being established to monitor, evaluate and report on AIPRD implementation, rather than the management of activities and outcomes achieved. This reflects the fact that the long lead times associated with establishing such a large programme of assistance had meant that only limited activities were underway at the time of audit fieldwork. The ANAO anticipates undertaking an audit in the future of the management of activities and outcomes achieved, when more funds have been expended. It was not the purpose of this audit to examine Australia's immediate emergency and humanitarian response to the tsunami crisis.

The audit objective was to assess the effectiveness of the Department of Human Services’ management of the trials of intensive service delivery for customers with complex needs.

The Commonwealth electoral roll is managed by the Australian Electoral Commission (AEC) and lists the names and addresses of people entitled to vote in federal elections. The objectives of the audit were twofold. The first objective was to provide an opinion on the integrity of the electoral roll, for the purpose of the audit, integrity was defined as accuracy, completeness, validity and security. The second objective was to examine the effectiveness of the AEC's management of the electoral roll in ensuring the roll's integrity.

The objective of the audit was to assess the appropriateness of the use and reporting of confidentiality provisions in Australian Government contracts for 2011.

The objective of this follow-up audit was to review FaCSIA's progress in implementing the recommendations of Audit Report No.17 1999–2000. The focus was whether FaCSIA had maintained or improved its oversight, coordination and administration of the CSHA for both the 1999 CSHA and the 2003 CSHA, in line with the recommendations and findings identified in the previous ANAO audit.

The audit reviewed Defence's management of the Test and Evaluation (T&E) aspects of its capital equipment acquisition program. The audit sought to identify, from Defence T&E practice, any barriers that might limit the efficiency and effectiveness of its T&E activities.