The audit process involved an assessment of the accounts receivable function in eight Commonwealth organisations. The objectives of the audit were to assess whether the processing, collection and overall management of the accounts receivable function was being performed in accordance with applicable legislation, government policy, applicable internal controls, and identify better practices in accounts receivable activities.

The objective of the audit was to assess the effectiveness of the selection, implementation, operation and monitoring of FRCs by AGD and FaHCSIA. The three main criteria for this audit assessed whether AGD and FaHCSIA had effectively:

• planned and implemented the FRC initiative, including the FRC selection and funding processes;
• undertaken administration activities to guide the operation and progress of the FRC initiative towards meeting its objectives; and
• monitored, evaluated and reported on the performance of FRCs.

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

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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the InfoHRM Conference, Gold Coast

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 this audit was to assess whether DEWR had implemented ESC3 and its computer system EA3000, efficiently and effectively. The primary focus is on the period of change from the previous employment services contract to ESC3 and the first full year of its operation, 2003-04. The scope of the audit was limited to the implementation of Job Network services under ESC3, the introduction of the supporting computer application, EA3000, and DEWR's use of modelling to estimate the effects of the APM. The audit did not test the effectiveness of the APM. DEWR has a plan to evaluate the new model. A separate, concurrent ANAO audit assessed DEWR's oversight of Job Network services to job seekers.

The audit assessed the management by ISR and, in particular, by AusIndustry of the implementation of the changes arising from the Government's December 1997 policy statement in Investing for Growth. This statement required ISR to separate administration of policy from the delivery of products and to improve its service to customers through a ‘one stop shop' approach and by streamlining its processes. The audit focussed in particular on the overall strategic management of the change process by AusIndustry; the detailed implementation of the new service delivery arrangements, notably the separation of policy and product delivery; and the implementation of the enhanced customer focus.

The objective of the audit was to examine the effectiveness of the Department of Health and Ageing's administration of the Round the Clock Medicare: Investing in After Hours General Practice Services program.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Senior Staff of the Board of Audit - Tokyo, Japan