The audit reviewed the management of trust monies in five Commonwealth organisations. The objectives of the audit were to:

• assess whether selected Commonwealth organisations were managing trust monies in accordance with legal and administrative requirements and better practice principles;
• identify better practices in the management of trust monies; and
• recommend improvements in the controls and practices relating to the management of trust monies.

The ANAO undertook an audit of the framework and systems that Industry, Science and Resources had in place to prevent, control, monitor, detect and investigate fraud. The objective of the audit was to assess the effectiveness of these arrangements in relation to departmental administrative functions and program operations.

The objective of this audit was to assess and report on the administration of the regional delivery of NHT 2 and the NAP.

The scope of the audit encompassed both Environment and DAFF, including the Joint Team of staff from both departments working together under a common management structure for the delivery of both programs. The audit focused on:

• the implementation of the regional delivery arrangements;
• governance and financial management for regional delivery; and
• monitoring, evaluation and reporting on the programs' performance.

In August 1997, Works Australia, a former business unit of the former Department of Administrative Services,was sold by the then Office of Asset Sales (OAS). For a price of $4.2 million, the purchaser acquired the assets of Works Australia and accepted certain liabilities. At the time the sale was completed, Works Australia held $43.7 million in cash belonging to Commonwealth agencies (known as client advances). ANAO programmed an audit to examine oversight of the post-sale contractual arrangements for each of the 307 Commonwealth client advances totalling $43.7 million transferred to the purchaser and found that the $43.7 million in client advances transferred to the purchaser of Works Australia in August 1997 has been effectively accounted for as of July 2001 by the Commonwealth agencies concerned. In addition, the relevant financial security arrangements over the Works Australia client advances have been effectively administered in accordance with the terms and conditions of the Works Australia Sale Agreement by Finance.

The audit reviewed the process of engaging consultants in four Commonwealth agencies. The objective of the audit was to provide assurance to Parliament that Commonwealth agencies comply with relevant procurement policies and procedures that have been developed to ensure value for money in government procurement.

The objectives of the audit were to assist the Department in the timely identification of any deficiencies in the evaluation of responses from suppliers and options for addressing the deficiencies. The objectives were to:

• test the Department's adherence to Commonwealth Procurement Guidelines for open and effective competition and to legislative and other Government specified requirements; and
• provide a report to the Parliament, the Government and other interested parties on the probity of the evaluation process.

The scope of the audit was restricted to considering the processes employed by the Department in the selection of hearing devices for use under the voucher scheme.

This is a follow-up audit to Audit Report No. 16, 1995-1996, Assessable Government Industry Assistance. This audit examined whether the Australian Taxation Office (ATO) had implemented the appropriate balance of compliance strategies to ensure that Australian Government Industry Assistance (AGIA) is adequately identified, disclosed to the ATO, and the revenue collected in an efficient and administratively effective manner. The objective of this audit was to report on the action taken by the Australian Taxation Office in addressing the recommendations of the 1996 Audit Report.

The audit reviewed the use and operation of performance information in service level agreements between Centrelink and three agencies; the Department of Social Security, the Department of Education, Training and Youth Affairs and the Department of Employment, Workplace Relations and Small Business. The objective of the audit was to establish whether the performance assessment framework specified in the agreements enabled the adequate assessment of achievements under purchaser/provider arrangements entered into by DSS, DEETYA and Centrelink.

Major capital equipment contributes importantly to the capabilities of the Australian Defence Force (ADF) to achieve the Defence mission, that is, the defence of Australia and its national interests. The Defence Materiel Organisation (DMO) is the relatively new Defence organisation responsible for the acquisition and through-life support of Defence equipment and systems. DMO's stated purpose is to equip and sustain the ADF. In 2001-02, it will spend $2.9 billion on progressing some 270 major capital equipment acquisition projects. This preliminary study for the audit focused on DMO reporting on the status of major equipment acquisition projects.

While recognising the diversity of administrative requirements for different special payments, the audit provides a basis for comparison of performance across 14 different agencies in 1997-98 and progress made since the then Joint Committee of Public Accounts report 342 The administration of specific purpose payments. The objectives of the audit were to:

• identify and benchmark current practices in the management of performance information within SPP agreements;
• document the lessons learned including better practice from different agencies;
• provide a longitudinal analysis of progress since 1995; and
• provide practical guidance for the development and implementation of appropriate performance information systems and accountability.