The objective of the current audit was to assess Army's progress in implementing the ANAO recommendations and to examine and assess any developments in relation to AIRN since the 1999?2000 audit report and the 2001 JCPAA report. Army updated AIRN policy in 2001 and 2004, and the ANAO has assessed, where appropriate, the implementation of the 1999?2000 audit recommendations for these two policy reissues.

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 objective was to assess the effectiveness of DEEWR's administration of the National Partnership Agreement on Literacy and Numeracy (LNNP). The three high-level audit criteria used to form a conclusion examined the extent to which DEEWR:

• established sound administrative and payment arrangements consistent with government policy, including through its negotiation of bilateral agreements, implementation plans and reform targets;
• properly managed administrative and payment arrangements; and
• effectively monitored and reported on delivery and outcomes.

The objective of the audit was to assess the efficiency and effectiveness of the establishment, implementation and administration of the general component of the Local Jobs stream of the Jobs Fund, with a particular focus on the establishment of program objectives and the extent to which approved grants have demonstrably contributed to the cost-effective achievement of those objectives.

The objective of the audit was to assess the effectiveness of the major elements of Centrelink's central, strategic level project management arrangements, as defined in the CPMF. It focused on how well:

• the CPMF supports better management and service delivery in Centrelink;
• the CPMF supports project managers and projects to comply with better project management principles, relevant legislation and guidelines; and
• Centrelink monitors project performance and encouraged the attainment of project objectives.

The audit reviewed the planning and management of the Australian Defence Force deployments to East Timor, including the support of those deployments. The audit focused on planning for the deployments and the role of Australia as the lead nation in the International Force in East Timor (INTERFET); and financial, personnel, logistic and other systems used to deploy and sustain Australia's military presence in East Timor.

The objective of the audit was to assess the administrative effectiveness of the Tax Office's strategies to address serious non-compliance. In conducting the audit, the ANAO examined the Tax Office's management framework and arrangements to deter, detect and deal with fraud and serious evasion.

The objective of this performance audit was to assess agencies' financial management of, and accountability for, the use of net appropriation agreements to increase available appropriations.

The audit reviewed the administration of referrals, assessments and approvals processes under the Environment Protection and Biodiversity Conservation Act 1999. The objective of the audit was to examine and report on the quality and timeliness of environmental assessments and approvals under the Act, as well as on Environment Australia's activities to ensure compliance with the Act.

The audit reviewed the Australian Taxation Office's administration of the payment of tax by non-residents. The audit objectives were to:

• provide Parliament with assurance about how efficiently and effectively the ATO administers the payment of tax in respect of non-residents;
• identify any scope for more effective and efficient administration of the function; and
• identify any opportunities for the cost-effective collection of additional revenue.