The audit examined some key aspects of HRD in relation to Centrelink's Customer Service Officers (CSOs). The objective of the audit was to determine whether Centrelink had appropriate systems and strategies in place to ensure that its CSOs had access to the skills and knowledge necessary to meet expected levels of performance and customer service.

The study examined aggregated benchmarking measures of cost, efficiency quality and better practice for nineteen Commonwealth organisations and compared the results with that of an international group. The objective of the study was to obtain and report on over time quantitative and qualitative data relating to finance function activities as they operate in Commonwealth organisations.

The audit reviewed the efficiency and effectiveness of Defence's management of Naval Aviation Force (NAF) in achieving its required capability within budgeted resources. The objectives of the audit were to assess whether planning, management and resource allocation mechanisms and practices for NAF were conducive to achieving the latter's objectives in a cost-effective manner.

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 ANAO first examined asset management in the general government sector in 1995. The outcome of that review was presented in Audit Report No. 27, 1995-96, Asset Management. The primary objectives of the current review were to:

• ascertain the degree of acceptance of the previous audit recommendations;
• establish the extent to which organisations were managing their assets in accordance with the asset management principles espoused in the Asset Management Handbook; and
• examine any central coordination initiatives in asset management.

Meeting these objectives permits the ANAO to express an updated opinion on the state of asset management in the general government sector other than for specialised military equipment.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Lunchtime Seminar Series for Senior Officers, Sydney, NSW

The objective of this performance audit was to assess the effectiveness of the conduct of the first National Infrastructure Audit and development of the Infrastructure Priority List.

The audit reviewed the ATO's collection and management of activity statement information. The audit paid particular regard to:

• the environment into which activity statements were introduced;
• taxpayer concerns with activity statement administration;
• the mechanisms the ATO uses to capture and process activity statements;
• the change processes the ATO uses to change and test activity statement IT systems; and
• the management methodology used to report on, and assess the performance of, activity statement related systems and processes.

The Navy Operational Readiness audit examined the systems that Navy uses to manage readiness and concludes coverage of Navy: readiness organisation and management structures (as well as the interface between these systems and Defence enabling operations); management and maintenance of operational readiness (covering personnel, collective training and other components of operational readiness); and readiness performance information processes. The objective of the audit was to provide assurance to Parliament concerning the progress that Navy has made in the development of operational readiness management and evaluation systems and to identify areas for improvement in these systems.

The objective of the follow up audit was to assess the extent to which Customs has implemented seven of the previous audit's recommendations; the two recommendations relating to strategic and tactical taskings and dissemination of intelligence will be considered in the context of the planned performance audit of Illegal Foreign Fishing in Australia's Northern Waters.