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 examine progress in the development of an overarching approach and guidance for the management of the Commonwealth's intellectual property (Recommendation No. 2 of Audit Report No. 25 of 2003–04).

The objective of the audit was to examine DVA's implementation of the Repatriation health card system, which aims to ensure that veterans can obtain health care through community-based providers and facilities.

On 9 May 2006, the Auditor-General advised the then Minister for Transport and Regional Services that he would undertake a performance audit and that the specific audit objectives and approach would be established once officers of the Australian National Audit Office (ANAO) had the opportunity to undertake preliminary enquiries with senior staff in Airservices Australia and the Department of Transport and Regional Services (DOTARS). On 31 May 2006, the Auditor-General designated a performance audit under Section 18 of the Auditor-General Act 1997 (Auditor-General Act). The objectives of the performance audit were to: examine the development and administration by Airservices Australia of its contracts with the Solomon Islands Government for upper airspace management; assess the regularity of payments made under the contracts and steps taken by Airservices Australia in respect of any irregularities; and make recommendations for any improvements in the processes employed by Airservices Australia in developing and administering these and similar contractual arrangements.

The objective of the audit was to assess the effectiveness of the Tax Office's administration of the Superannuation Co-contribution Scheme.

The audit reviewed five key areas: governance arrangements; information technology systems and controls; co-contribution processing; compliance approaches; and communication with clients.

The objective of the audit was to assess the Tax Office's strategies to address tax haven compliance risks. Particular emphasis was given to the Tax Office's:

• management arrangements relating to the administration of tax haven compliance risks;
• risk management framework for the identification and evaluation of compliance risks, specifically the activities of the Offshore Compliance Program (OCP); and
• risk mitigation strategies.

The audit did not include an examination of cases related to the promoters of tax haven related schemes nor the criminal use of tax havens.

The objective of the audit was to assess DoHA's administration of building certification of residential aged care homes. The ANAO examined DoHA's arrangements to: plan for, and report on, the certification program; manage the delivery of certification services; and manage stakeholder relations.

The audit did not seek to validate assessments made under the program by DoHA's contracted assessor and, therefore, does not form an opinion on whether residential aged care homes should or should not have been certified.

The objective of this audit was to assess the effectiveness of the administration of specific climate change programs by the departments of the Environment, Water, Heritage and the Arts and Resources, Energy and Tourism. In undertaking this audit, particular emphasis was given to the implementation of good administrative practice and the extent to which the program objectives were being met. The audit followed four lines of inquiry:

• development of program objectives and assessment of program risks;
• assessment and approval of competitive grant applications;
• assessment and approval of rebate applications; and
• measurement and reporting of program outcomes.

The Age Pension is a social security income support payment available to Australian residents and eligible Australians residing overseas who have reached Age Pension age and whose income and assets are under certain limits. In 1999-2000, approximately $14 billion was paid to approximately 1.7 million Age Pension recipients. Payment of Age Pension is made under the Social Security Law and in accordance with the Guide to the Social Security Law prepared by the Department of Family and Community Services (FaCS). FaCS has contracted Centrelink under a Business Partnership Agreement (BPA) to administer the payment of Age Pension to eligible customers. The objective of the audit was to assess the extent to which new claims for Age Pension had been assessed in compliance with the legislation and other relevant guidelines developed by Centrelink, and whether Centrelink employed appropriate mechanisms to help ensure such compliance. In particular, the ANAO sought evidence with respect to: payment at the right rate, from the right date, to the right person with the right product, for new claims assessed during the audit sample period (that is, in accordance with the working definition of accuracy within Centrelink); the accuracy of Centrelink?s own reporting on compliance, as reported to FaCS under the BPA; and the application of appropriate mechanisms to help ensure such compliance.

Mr P.J. Barrett (AO) - Auditor-General for Australia, Opening Address to the inaugural conference of the Risk Management Institution of Australasia - Bringing Risk Management Together - What the Future Holds