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The objective of the audit was to ascertain and report to Parliament on the Australian Taxation Office's administration of the Fringe Benefits Tax and to identify opportunities for improvement. The ANAO identified five key issues relevant to the effective administration of FBT:
- knowledge of the taxpayer base;
- education of taxpayers;
- client service - advice handling;
- other enforcement activities - audits and reviews; and
- the systems required to support the administration of FBT, including staff skills and training information systems.
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 Survey of Fraud Control Arrangements in APS agencies was conducted to identify improvements made by agencies since the 1999 survey, and in response to the revised Commonwealth Fraud Control Guidelines released in May 2002. Its objective was to assess the key aspects of fraud control arrangements in place across the APS against the Commonwealth Fraud Control Guidelines 2002.
The objective of this audit was to assess the Private Health Insurance Administration Council's (PHIAC's) administrative effectiveness as a regulator of private health insurance. In making this assessment, the Australian National Audit Office (ANAO) addressed the following criteria: whether PHIAC monitored compliance with its legislative requirements and analysed related data; whether PHIAC addressed and managed non-compliance with its legislative requirements; and whether PHIAC's governance and organisation supported the performance of its legislative functions. Although the Department of Health and Ageing (Health) also has a role in the regulation of the private health insurance industry under the National Health Act 1953 (Health Act), Health's regulatory activities were outside the scope of this audit.
Mr Mr Ian McPhee - Auditor-General for Australia, presented at the Leadership Development Network Breakfast Seminar
In view of the large amount of public money being paid to the states in GST revenue, the objective of the audit was to assess the adequacy and effectiveness of processes and procedures used by Treasury in making payments of GST revenues and associated amounts to the States.
The Pharmaceutical Industry Investment Program (PIIP) is a scheme that was introduced to compensate the pharmaceutical industry, in part, for the impact of the Government exercising its monopsony power under the Pharmaceutical Benefits Scheme. The ANAO undertook an audit of the probity of the methodology and procedures applied by the Department in assessment of applicants for PIIP funding. The objectives of the audit were to assist the Department, at its request, in the timely identification of deficiencies in assessing responses from applicants and options for addressing any such deficiencies.
The objective of the audit was to assess the effectiveness of Health's management of the MPSP and the RHSP. To achieve the audit's objective, the ANAO examined whether Health; had an effective approach to planning the programs; had an effective approach to delivering the programs; effectively used performance information to manage the programs; and effectively managed its relationship with all stakeholders of the programs.
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.
The objectives of the audit were to examine and evaluate the efficiency, economy and administrative effectiveness of the non-judicial activities of the Family Court of Australia. A major aim of the audit was to identify administrative better practices that could be promulgated throughout the Court. The criteria for the audit address the following issues: corporate planning; performance measurement; organisational structure; human resource management; human resource development; management information and reporting systems; and operational processes and procedures.