On 2 November 2000, the Senate agreed to a resolution that the Auditor-General be requested to review all expenditures and entitlements accruing to Parliamentarians and Ministers in 1999-2000. The resolution requested that the Auditor-General consider a number of specific matters, and report by 30 June 2001. In the course of that audit, examination of issues relating to Parliamentarians' staff was deferred in order to give the Auditor-General a reasonable chance of reporting reasonably close to the Senate's requested reporting timeframe. ANAO Audit Report No.5 2001-02, Parliamentarians' Entitlements: 1999-2000, was tabled in the Parliament in August 2001. A proposed audit of the administration by Finance of the entitlements of staff engaged under the Members of Parliament (Staff) Act 1984 (MOP(S) Act was included in the ANAO Audit Work Program for 2001-02. The objectives of this performance audit were to: review the effectiveness of the internal control structures in the Department of Finance and Administration (Finance) concerning the administration of entitlements for MOP(S) Act staff; review the effectiveness and efficiency of the procurement and support services Finance provides in relation to MOP(S) Act staff: and identify principles of sound administrative practices to facilitate improved administrative arrangements for the future. The audit covered Finance's administration of payments and services to MOP(S) Act staff during the period 1998-99 to 2001-02. Sub-section 15(c) of the Auditor General Act 1997 precludes an audit of persons who are engaged under the MOP(S) Act. Accordingly, the audit scope did not include examination of the responsibilities of MOP(S) Act staff.

Over the past few years, the Auditor-General has conducted three audits of corporate planning and two audits of annual performance statements. This edition of audit insights examines the findings from these reports and discusses key learnings that are relevant for all Commonwealth entities.

The objective of this audit was to assess and report on the progress being made by Government agencies in achieving better practice in green office procurement and sustainable office management. The scope of the audit included agencies incorporated under the Financial Management and Accountability Act 1997 as well as a sample of bodies incorporated under the Commonwealth Authorities and Companies Act 1997. Sixty-three agencies were included in an audit survey. Detailed validation was carried out in nine of these agencies.

This audit is a part of the ANAO's protective security audit coverage. The objective of this audit was to determine whether agencies audited had developed and implemented sound IT security management principles and practices supported by an IT security control framework, in accordance with Australian Government policies and guidelines. The audit at each agency examined the framework for the effective management and control of IT security, including the management of IT operational security controls and, where applicable, was based on the Australian Government protective security and information and communications technology (ICT) security guidelines that were current at that time.

The objective of the audit was to assess the administrative effectiveness of FaHCSIA's management of the GBM initiative, and the extent to which the initiative has contributed to improvements in community engagement and government coordination in the Northern Territory.

The audit focused on FaHCSIA's management of the GBM initiative under the NTER. The audit scope did not include additional functions assigned to some GBMs in the Northern Territory under the National Partnership Agreement on Remote Service Delivery (the National Partnership Agreement), or to Australian Government staff with similar roles and functions supporting the implementation of the National Partnership Agreement in Queensland and Western Australia.

The audit objective was to form an opinion on the adequacy of a select group of Australian Government agencies' management of Internet security, including following-up on agencies' implementation of recommendations from the ANAO's 2001 audit. The agencies audited were Australian Customs Service (ACS), Australian Federal Police (AFP), Australian Radiation Protection and Nuclear Safety Agency (ARPANSA), Department of Employment and Workplace Relations (DEWR), Department of Industry, Tourism and Resources (DITR) and Medicare Australia. Factors considered in selecting agencies were agency size based on funding levels, whether the agency was included in ANAO's 2001 audit (ACS, ARPANSA, and DEWR), whether the agency's ICT was managed in-house or outsourced, and the nature of the agency's website (that is, general or restricted access).

The objective of the audit was to assess the effectiveness of FaHCSIA’s administration of the HAF. To address this objective, the Australian National Audit Office (ANAO) assessed FaHCSIA’s administration against a range of audit criteria, including the extent to which:

• assessment and approval processes were soundly planned and implemented, and were consistent with the requirements of the overarching financial management framework;
• appropriately structured funding agreements were established and managed for each approved grant; and
• the performance of the HAF, including each of the funded projects, was actively monitored and reported.

The objective of the audit was to assess whether entities properly accounted for software assets, and adopted an integrated planning approach to inform software asset investment decisions.

The main focus of the audit was on whether entities accounted for software costs in accordance with relevant accounting standards and the FMOs, paying particular attention to the standard elements of an internal control framework and accounting practices. In addition, in the context of software asset planning, the audit considered whether entities assessed the risks associated with software assets, used life-cycle costing approaches, and aligned ICT and capital management plans, to inform decision-making on software asset investments.

The objective of the audit was to examine Defence's management of leases that have resulted from property sale and leaseback transactions. Leases subject to review were for a period of ten or more years and included the following six properties: the Defence Plazas in Sydney and Melbourne; the Hydrographic Office Wollongong; DNSDC Moorebank; Campbell Park Offices in Canberra; and ADC Weston Creek in Canberra. The audit examined the process for identifying the properties for sale and leaseback and the sale approval process. The audit sought to determine the basis on which the properties were proposed for sale and leaseback and the financial impact for the Government. The audit also reviewed the lease terms and conditions to determine whether they protect the Government's interests, and examined Defence's management of commitments arising from the leases.

The objectives of the audit were to evaluate the administrative systems and frameworks in Commonwealth organisations used in the management of risk and insurance. Specifically, the audit evaluated the adequacy and effectiveness of: the development and application of risk management and insurance frameworks and plans within organisations; organisations' records for the determination of risk treatments, including insurance cover; and procedures, and their application, for actively managing risk exposures and insurance experience.