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 objective of the audit was to assess the effectiveness of the ATO’s compliance management approach in the SME market.

The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of EC measures and the implementation of the pilot of new drought reform measures.

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

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

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

The objective of this audit was to follow up DVA's implementation of the recommendations in Audit Report No. 44, 2000-01, Information Technology in the Department of Veterans' Affairs. The ANAO made two recommendations in the report (the second having five parts). The recommendations addressed the monitoring of IT changes; IT performance information; information systems model documentation; and the facilitation of the interpretation of performance information.

The objective of the audit was to assess the effectiveness of the Tax Office's administration of the Superannuation Co-contribution Scheme.

The audit reviewed five key areas: governance arrangements; information technology systems and controls; co-contribution processing; compliance approaches; and communication with clients.

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 objective of the audit was to assess whether, in relation to appeals to the SSAT and the AAT, Centrelink undertakes its role effectively, so as to support the timely implementation of the Tribunals' decisions about customers' entitlements. In assessing Centrelink's performance, the ANAO examined whether:

• the information provided by Centrelink, in relation to appeals to the SSAT and the AAT, effectively supported customers' and Tribunals' decision-making;
• the relationships and administrative arrangements between Centrelink, DEEWR and FaHCSIA supported the effective management of the appeal process and the capture of issues that may have broader implications for legislation, policy and service delivery; and
• Centrelink implemented SSAT and AAT decisions in an effective and timely manner.

The audit focused on the external review and appeal mechanisms and completes the cycle of audits on Centrelink's review and appeal system. The audit examined those appeals where an implementation action was required and did not consider SSAT and AAT appeals that were dismissed, withdrawn or were not within the Tribunals' jurisdiction.

The audit objectives were to assess the effectiveness of:

• selected agencies’ administration in developing advertising campaigns and implementing key processes against the requirements of the Australian Government’s campaign advertising framework, and other key legal and administrative requirements; and
• the ongoing administration of the campaign advertising framework.

The objectives of this follow-up audit were to:

• examine the ATO's implementation of the ten recommendations in The Australian Taxation Office's Management of its Relationship with Tax Practitioners (Audit Report No.19, 2002–03), having regard to any changed circumstances, or new administrative issues, affecting implementation of those recommendations; and
• identify scope for improvement in the ATO's management of its relationship with tax practitioners.

Follow up audits are recognised as an important element of the accountability processes of Commonwealth administration. Parliament looks to the Auditor General to report, from time to time, on the extent to which Commonwealth agencies have implemented recommendations of previous audit reports. Follow up audits keep Parliament informed of progressive improvements and current challenges in areas of Commonwealth administration that have previously been subject to scrutiny through performance audits.