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This audit followed up the ANAO's 2000 performance audit report on retention of military personnel (Audit Report No.35 1999-2000 Retention of Military Personnel), which focused on examining whether ADF personnel management practices to retain personnel were commensurate with the cost of recruiting and training new personnel, or whether more cost- effective steps could be taken to reduce the separation rates of desirable personnel. The objective of the follow-up audit was to assess Defence's implementation of recommendations made in the original audit report and their effectiveness in helping Defence control the flow of trained personnel from the Services.
The objective of the audit was to examine the effectiveness and efficiency of the administrative arrangements for the establishment and operation of the Green Corps program. Green Corps is a voluntary program for young Australians between 17 and 20 years old to receive accredited training in a range of skills such as bush regeneration and habitat protection. The program is delivered through a contractual arrangement. It was introduced in 1996 with a program allocation of $41.7 million over three years. The focus of the audit was on the Department of Education, Training and Youth Affair's administration of the program, including the management of the contract.
The ANAO's audit aims were to: examine the efficiency and effectiveness of DFAT's human resource management; and identify good practice, which could position the Department, and other APS agencies, to maximise opportunities afforded by the Government's emerging public sector reform agenda. The audit addressed a range of issues including the effectiveness of HR planning and forecasting, staff selection and deployment, performance management, and the fostering of relevant skills and knowledge.
The audit assessed FaHCSIA's management of AACAP and how the department monitors the contribution the program is making to the improvement of primary and environmental health, and living conditions, in remote Indigenous communities.
The audit examined program delivery under the 2006–2009 MoU, as well as the planning for the 2010 project under the variation to the 2006–2009 MoU. As part of the audit the ANAO considered:
- program strategy and implementation including the roles and responsibilities of the major stakeholders, community selection and scope of works (Chapter 2);
- the financial management of the program and the changing role of the Contracted Program Manager (Chapter 3); and
- performance measures, including FaHCSIA's performance reporting framework, and approach to monitoring and reporting performance against the stated program objectives (Chapter 4).
The audit focused on AACAP in so far as it relates to Indigenous community outcomes. It did not consider the program from the perspective of the Australian Defence Force capability building.
The objective of the audit was to form an opinion on the adequacy of the Indigenous Land Corporation's (ILC's) operations and performance in: assisting Aboriginal persons and Torres Strait Islanders to acquire land; and assisting Aboriginal persons and Torres Strait Islanders to manage indigenous-held land; so as to provide economic, environmental, social or cultural benefits for Aboriginal persons and Torres Strait Islanders.
The objectives of the audit were to:determine whether entities had established effective internal control frameworks and processes to mitigate the risks associated with FBT obligations and transactions;assess whether the internal control frameworks and processes supported the payment of FBT and the reporting of reportable fringe benefit amounts (RFBAs) on employee payment summaries in accordance with the legislation;identify sound and better practices in the administration, management and operation of systems for collecting, collating, calculating, reporting and remitting FBT; and as necessary, recommend improvements in the controls and practices relating to the administration of FBT in the audited entities.
The audit process involved an assessment of the payroll arrangements in Commonwealth organisations. The objectives of the audit were to determine whether organisations have established internal control frameworks for the management of payroll operations, assess whether payment of salaries and related expenditures is made in accordance with the relevant terms and conditions of employment, and identify better practices in the management and operations of payroll systems.
The objective of the audit was to assess the effectiveness of the Indigenous Land Corporation’s administration of the Land Acquisition Program.
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The audit examined the range of support made available to ADF personnel making the transition from military to civilian life, the extent to which the assistance is utilised, the cost to Defence of such assistance and the relevant responsibilities of those who deliver assistance.
The objective of the audit was to assess the efficiency and effectiveness of the provision of health services to the Australian Defence Force Regular forces. Audit criteria were developed which examined health services policy and strategic planning, resource management, the tri-Service provision of medical, dental and other health care, the operation of and planning for major medical facilities, health care management information systems, occupational health and safety and the supply of health materiel.