The audit objective was to assess the effectiveness of CRS Australia’s delivery of Disability Management Services. In assessing CRS Australia’s performance, the ANAO examined whether:

• services are delivered in accordance with CRS Australia’s operating procedures, which incorporate the Disability Services Standards and the requirements of the DEEWR MOU;
• CRS Australia has an effective client feedback (including complaints) system, which is used to identify and address business risks and areas for improving service delivery; and
• sound governance arrangements (including performance monitoring and reporting) are in place to monitor service delivery.

The audit did not specifically examine issues and information relating to the commercial nature of the business, such as profitability levels and competitive neutrality arrangements.

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.

Mr P.J. Barrett (AM) - Auditor-General for Australia, Address to University of Canberra students participating in the Graduate Certificate in Performance Auditing

The Australian Customs Service (Customs) is responsible for managing the integrity of Australia's border. The Australian maritime border is the 200 nautical mile Exclusive Economic Zone (EEZ) around Australia's 37 000 kilometre coastline. The National Marine Unit (NMU) contributes to customs' Civil Maritime Surveillance and Response program. It has eight 35 - metre Bay Class vessels (known as Australian Customs Vessels or ACVs) that are capable of maintaining a strategic presence around the Australian coast. The audit examined the administrative effectiveness of the NMU's surveillance and response operations. Particular emphasis was given to the following areas:

• strategic and tactical taskings;
• crew operations;
• crew training;
• asset management; and
• governance arrangements.

The Defence Estate comprises the land, buildings and other facilities that Defence uses across Australia. These facilities are vital to achieving the Defence mission - to prevent or defeat the use of armed force against Australia and its interests. The Estate has a gross replacement value of $14.8 billion. Defence Estate Organisation's (DEO's) Facilities Operations (FACOPS) Program delivers general maintenance and minor new works to Defence facilities on a regional basis across the country. DEO's Estate Operations and Planning Branch and its nine Regional Estate Centres are responsible for the FACOPS Program. Resources available for the Program have been reduced in recent years. The total DEO budget for 2000-01, which includes funds for capital works, facilities operations and property management, is $2.6 billion. Of this total, the FACOPS Program has a cash allocation of $213 million and an additional $15.6 million for employee expenses associated with the Program's 283 staff. The objective of the audit was to assess the efficiency and effectiveness of selected Defence facilities operations, including tendering and contracting, with a view to adding value with practical recommendations for enhancing operations.

The objectives of this audit were to assess, with respect to guarantees, indemnities and letters of comfort:

• changes in the size and nature of the Commonwealth's reported exposure since 30 June 1995;
• the extent of improvement in agencies' management and monitoring of the Commonwealth's exposure to these instruments;
• the approach of agencies to effective risk management and control of Commonwealth exposures to these instruments; and
• whether current reporting practices provide a sufficiently comprehensive coverage for public accountability purposes, at both the agency and whole of government levels.

The purpose of the audit was to examine how efficiently and effectively the ATO managed its collection of outstanding tax debt. A framework for analysing the ATO's approach to collecting outstanding debt was established by the ANAO. This framework reflected five key criteria in the collection process as they apply to managing outstanding debt, namely:

• initiatives to promote timely payment;
• identification of outstanding debt;
• setting priorities for collecting outstanding debt;
• management of collection practices; and
• collection results.

The ANAO is committed to promoting and supporting social inclusion, access and equity. We seek to achieve this by actively building a working environment that supports and encourages employees with a range of skills and life experiences, different cultural and social backgrounds. Delivery of the ANAO’s outcome is supported by our commitment to achieving multicultural access and equity.

Mr Ian McPhee - Auditor-General for Australia, presented at the Australian Institute of Company Directors Public Sector Governance Conference

Following on from the 2002 audit, the ANAO decided to conduct an audit of trust monies in entities operating under the Commonwealth Authorities and Companies Act 1997 (CAC Act). The objectives of the current audit were to: · assess whether the selected entities were managing trust monies in accordance with legal and administrative requirements and better practice principles; · identify better practice in the management of trust monies; and · as necessary, recommend improvements in the controls and practices relating to the management of trust monies.