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The audit examined how well the Commonwealth's regulators of consumer product safety have used a 'whole of agency' approach to risk management to protect consumers. The audit also looked at the health costs associated with consumer product related injuries and deaths and the extent to which the legal remedies available under the Trade Practices Act are used.
The objective of the performance audit was to review the progress in the delivery of contractual commitments for Industry Development (ID) for the five contracts awarded under the IT Outsourcing Initiative. In particular, the audit examined the effectiveness of the monitoring by DCITA of achievement against contractual commitments for ID; assessed the impact of changes to the IT outsourcing environment on the management and monitoring of ongoing ID obligations; and identified practices that have improved administrative arrangements.
The objectives of the audit were to assess the administrative and financial effectiveness of the Department of Finance and Administration's (Finance's) management of the Commonwealth's exposure under the DASFLEET Tied Contract; assess the effectiveness of Finance's monitoring of performance of the DASFLEET Tied Contract with Macquarie Fleet; and review the action taken by Finance in response to a recommendation of Audit Report No. 25 1998-99, Sale of DASFLEET.
The audit's objective was to assess, and report to Parliament on, the ATO's administration of petroleum excise collections. The audit examined whether the ATO had implemented effectively administrative arrangements for the collection of petroleum excise since the transfer of the function from Customs in 1999. Areas that were examined relating to administration of petroleum excise were:
- governance arrangements;
- licensing arrangements;
- compliance management;
- investigations; and
- revenue management.
The audit also reviewed the role of Customs in performing functions directly related to petroleum excise collections and key elements of the management relationship between the ATO and Customs in this area.
The objective of the audit was to examine Coastwatch's administration of the Australian civil coastal and offshore surveillance and response service. In particular, the audit focused on Coastwatch's:
- coordination with its clients and external service providers;
- surveillance and response operations; and
- aspects of its corporate governance arrangements bearing on performance and associated accountability.
The objective of the audit was to form an opinion on ATSIC's management of the Municipal Services component of the Community Housing and Infrastructure Program (CHIP). The audit examined how effectively ATSIC specifies and implements its role, the adequacy with which it identifies relative needs for support from the program among Indigenous communities, and how it leverages improved outcomes from other potential funding sources.
The audit reviewed the implementation of the Whole-of-Government Information Technology Infrastructure Consolidation and Outsourcing Initiative (IT Initiative). The objectives of the audit were to examine the administrative and financial effectiveness of the implementation of the IT Initiative, with the focus being on the first four tenders conducted. Accordingly, the audit assessed:
- the effectiveness of the overall planning and implementation of the IT Initiative, taking into account the tendering, contracting and monitoring processes undertaken in respect of Cluster 3, DEETYA/EN, ATO and Group 5;
- the extent to which those latter processes have contributed to the achievement of the objectives of the IT Initiative; and
- the extent to which the Commonwealth's interests have been adequately protected within this context.
The audit theme was financial management and accountability. The audit concluded that six of the eight organisations had satisfactory payment of accounts processes and that GST administration control frameworks had been implemented. Payment of accounts processes could be improved by greater use of information technology whereas using risk management; formalising the BAS preparation procedures; and increasing monitoring and review procedures could improve GST administration.
The audit reviewed the construction of facilities for the Australian Defence Force and the Department of Defence by the Defence Estate Organisation. The objective of the audit was to assess the efficiency and administrative effectiveness of the Organisation's project delivery function, highlighting effective practice and, where appropriate, making practical recommendations to enhance facilities project management. The main projects examined were the facilities required for the Army Presence in the North and the Russell Hill Redevelopment.
The objectives of the audit were to assess the cost-effectiveness of the management and administration of the accounts receivable function in the ‘general government' sector and to identify, develop and report better practice to promote overall improvements in the management of accounts receivable. The audit was limited in scope to agencies whose accounts receivable consist of trade debtors (normally for goods and services), levies, other charges and recoveries from staff.