This follow-up Audit reviewed the Department of Health and Ageing's implementation of the recommendations of Audit Report No. 36, 1999-2000, Home and Community Care. The objective of the follow-up audit was to assess the extent to which the Department had implemented the nine recommendations of Audit Report No. 36, 1999-2000. The audit examined areas relating to funding, guidance, fees, coordination with other aged and disability care programs, acquittals, accountability and data requirements, and records management.

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 objectives for the audit were to report on the efficiency and cost effectiveness of selected agencies' procurement of air travel services. Specifically the audit was to:

• identify the potential for more cost effective procurement in agencies' contracting for air travel services;
• produce estimates of potential savings in expenditure by improved contracting arrangements in agencies where possible; and
• outline any improvements to procurement management practices, including improvement in Commonwealth coordination activities.

The objective of the audit was to determine whether the Commonwealth's interests were adequately protected in terms of both the contractor selection process that led to Australian Construction Services being awarded the contract for the overall management of the project and the actual commercial arrangements between the Department of Primary Industries and Energy and ACS. As part of the audit, criteria were developed which considered whether the Commonwealth procurement guidelines were adhered to, as well as whether the commercial arrangements clearly detailed the goods and services to be provided, their cost and timing of delivery.

The objective of the audit was to assess the effectiveness of Australian Government-funded aged care services delivered to Aboriginal and Torres Strait Islander people.

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Welcome to the inaugural edition of the ANAO’s quarterly Audit Matters newsletter. The purpose of Audit Matters is to inform external audiences — primarily those working in Commonwealth entities — of updates on the ANAO’s work and provide insights on what we are seeing in the Australian Government sector.

Audit Matters complements the range of reports we table in the Parliament as well as our Insights products and events and seminars. I hope you find it useful and please forward it on to your colleagues, and encourage them to sign-up for future editions.

Carla Jago, Acting Deputy Auditor-General

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 objective of the audit was to assess how effectively and efficiently the Australian Taxation Office managed contact centres as part of its overall service delivery.

The objectives of the audit were to determine whether FaCS and Centrelink had: a valid Business Case for the Edge project, as revised from time to time, including estimated costs, actual costs, and expected benefits; effective governance of the project, including reviews at critical points in the project and subsequent decisions to continue or, in the final analysis, to discontinue; an appropriate contract with SoftLaw, which was adequately managed; delivered appropriate advice on progress, project viability, and acceptable solutions to technical issues to Executive of FaCS and Centrelink during the project; and valid reasons for discontinuing the project. The ANAO began this audit in March 2004, four months after the Edge project was terminated, following the Auditor-General's agreement to a suggestion by the Joint Committee of Public Accounts and Audit that the project was a suitable subject for audit.

The objective of this audit was to assess the effectiveness of the administration of tobacco excise and excise equivalent goods.