The objective of this audit was to assess how effectively entities had developed and implemented appropriate KPIs to support stated program objectives.

The objective of the audit was to assess the application of the outcomes and outputs framework in Australian Government agencies. The audit included a review of:

• the outcomes and outputs of agencies and the integration of the outcomes and outputs framework into agencies' operations;
• the extent to which agencies' performance indicators incorporated better practice characteristics to enable agencies to meet their performance reporting obligations;
• agencies' processes for capturing, monitoring and reporting financial and performance information and the extent to which outcomes and outputs information was used in agency decision-making; and
• the extent that agencies met their external reporting and accountability obligations.

The audit consisted of a survey of 44 agencies subject to the Financial Management and Accountability Act 1997 (FMA Act) undertaken in October 2005 and detailed audit testing in three of those agencies. The purpose of the survey was to provide cross-agency data in relation to agencies' implementation of the framework during the period 2002–03 to 2005–06. The ANAO received responses from all 44 agencies, although not all agencies responded to all questions. The ANAO did not audit the information provided by survey participants and the reported results are based on agencies' responses to the survey.

The agencies at which detailed audit testing was undertaken were:

• Department of Education Science and Training;
• the then Department of the Environment and Heritage; and
• IP Australia.

The objective of the audit was to assess the effectiveness of the design and management of the National Solar Schools Program (NSSP), including demonstrated progress towards achieving the program's objectives.

The objectives of this performance audit were to: - review the governance and accountability framework for the Scheme, and - assess the efficiency and effectiveness of Treasury's implementation and management of that framework.

The fleet oiler HMAS WESTRALIA was a key element of the Royal Australian Navy (hereafter referred to as ‘Navy') Maritime Operations Support Capability (MOSC) from 1989 until September 2006. WESTRALIA provided logistic support to naval operations and exercises and contributed to Defence international engagement through these activities. The new vessel to replace WESTRALIA is called HMAS SIRIUS and was commissioned by Defence in mid September 2006, which was concurrent with the formal decommissioning of WESTRALIA. This approach was adopted by Defence to ensure that Navy maintained a continuous afloat support capability.

The objective of this audit was to assess the Tax Office's implementation of the nine recommendations of Audit Report No.19 2004–05 Taxpayers' Charter, having regard to any changed circumstances affecting the implementation of the recommendations. This involved an examination of the Tax Office's:

• systems and processes used to develop, maintain and update the Charter;
• strategic commitment to implementing the principles of the Charter;
• integration of Charter principles with its business processes;
• systems for resolving disputes according to Charter principles; and
• monitoring and reporting of its performance against commitments in the Charter.

The audit objective was to assess how well agencies manage their websites. Particular attention was given to the audited agencies' website purposes, risk management and planning, policies, content management procedures, and performance monitoring and reporting. These elements provide the framework for the design, implementation and operation of websites.

The objective of the audit was to examine the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of the Tasmanian Forests Intergovernmental Agreement Contractors Voluntary Exit Grants Program.

The objectives for the audit of the third tranche sale of Telstra shares were to:

• assess the extent to which the Government's sale objectives were achieved, including maximising overall value for money;
• assess the effectiveness of the management of the sale; and
• identify principles of sound administrative practice to facilitate potential improvements in any future asset sales.

The objective of this audit was to assess key aspects of Australian Government agencies' fraud control arrangements to effectively prevent, detect and respond to fraud, as outlined in the Guidelines. The scope of the audit included 173 agencies subject to the FMA Act or the CAC Act.