The audit scope covered development of the R2R Program, management of the initial R2R Program and changes made to the Program funding conditions and administrative guidance for Auslink Roads to Recovery. The scope did not include management of Auslink Roads to Recovery. The audit objectives were to: · assess the efficiency and effectiveness of the management of the initial R2R Program; and · identify any opportunities for improvements to management of the Program.

The objectives of this performance audit were to provide assurance that there were effective measures in place to safeguard the national collections and that institutions had processes in place to provide access to them. The ANAO also examined the extent to which the national cultural institutions have implemented the eleven recommendations from the previous report, Safeguarding Our National Collections (Audit Report No.8 1998-99).

Personnel security, including the security clearance process, is a valuable and essential element of managing the risk inherent in allowing Commonwealth and other personnel access to sensitive information. This audit was designed to review security clearance and vetting policies and practices in a number of Commonwealth organisations and to consider if organisations were managing these processes effectively and efficiently and in accordance with Commonwealth policy, as outlined in the Protective Security Manual.

The audit objective was to determine whether organisations had implemented adequate control frameworks and processes to mitigate the risks associated with GST obligations and transactions. The scope of the audit covered all aspects of GST processing relating to the revenue and expenditure accounting cycles in six Commonwealth organisations. Audit testing of transactions was based on a statistical sample of 160 GST transactions at each of the organisations.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the Senior Staff of the Board of Audit - Tokyo, Japan

The audit objective was to assess the effectiveness of the Australian Federal Police's management of its use of force regime.

This report outlines the ANAO’s assessment of the internal controls of major agencies, including governance arrangements, information systems and control procedures. The findings summarised in this report are the results of the interim phase of the financial statement audits of 23 major General Government Sector agencies that represent some 95 per cent of total General Government Sector revenues and expenses.

The audit objective was to assess the effectiveness of the management of Machinery of Government (MoG) changes by the selected Australian Government entities.

The objective of the audit was to examine the effectiveness of the Department of Defence’s planning, budgeting and implementation of an electronic health records solution for Defence personnel.

The objective of the audit was to assess the arrangements established by the Department of Education and Training to monitor the impact of Australian Government school funding.