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 objective of the audit was to assess whether selected regulatory agencies have cost recovery procedures and practices which comply with the Government's guidelines. To address this objective, the audit assessed the management of cost recovery against the following criteria:

• regulatory agencies have clear and consistent cost recovery procedures to identify their activities and costs, and set fees and levies;
• regulatory agencies have effectively implemented their cost recovery procedures;
• regulatory agencies regularly monitor and review their cost recovery activities; and
• regulatory agencies regularly report on their cost recovery.

The objective of the audit was to examine the accuracy of Medicare claims processing, including the adequacy and operation of relevant manual and system processes. The audit assessed the:

• adequacy and operation of relevant manual and system controls used to support the reliable processing of Medicare claims, and
• accuracy of the assessing and processing of Medicare claims, using Computer Aided Audit Techniques (CAATs).

The objective of the audit is to assess the effectiveness of the ATO's administration of debt collection. Micro-business debt is a particular focus of attention. The three key areas examined are:

• strategies–especially the ATO's initiatives trialled in 2006;
• infrastructure–the IT systems, people, policy and processes and risk management framework supporting the collection of debt; and
• management and governance–planning, monitoring and reporting mechanisms and liaison with stakeholders.

The ANAO focused on the work of the campaigns area within the Debt Line, which has collection responsibility for 90 per cent of collectable debt cases and responsibility for other key, centralised functions such as reporting, quality assurance review, consistency and best practice, and the debt collection initiatives.

The objective of the audit was to determine the extent to which the new Commonwealth services delivery arrangements were implemented efficiently and effectively. The audit focussed on the establishment of Centrelink to deliver services on behalf of purchaser departments and the development of associated purchaser/provider arrangements.

The objective of the audit was to assess the effectiveness of the Tax Office's compliance approach for high risk income tax refunds in the individuals and micro enterprises market segments. The audit examined three key areas:

• management and organisational arrangements relating to high risk income tax refund processes;

• processes and procedures for identifying high risk income tax refunds, and the processes and tools used to evaluate and verify taxpayers' entitlements to income tax refunds; and

• information technology systems, processes and controls supporting the processing of income tax returns and refunds.

The objective of the audit was to assess whether selected Commonwealth organisations had utilised better practice principles when establishing the role, and managing the use of their internal audit groups. In order to evaluate internal audit, the Australian National Audit Office (ANAO) first considered the status and accountabilities of internal audit within the overall governance framework of the organisations audited, in particular its accountabilities to the audit committee.

This second audit report relating to SMSFs examines the effectiveness of the Tax Office's approach to managing SMSF compliance risks. Specifically the ANAO examined the processes the Tax Office uses to:

• identify the risks relevant to SMSFs not complying with their obligations under the SISA, including members accessing their superannuation early;
• mitigate SMSF compliance risks; and
• administer fund wind-ups.

The audit assessed whether Centrelink has effective Business Continuity Management and/or associated risk management procedures and plans in place that: minimise the likelihood of a significant business outage; and in the event of such an outage, minimise disruption of critical services to customers. The audit also assessed whether Centrelink services satisfy special community demands in times of emergency.

The objective of the audit was to assess the effectiveness of the administration, by DoHA and the Commonwealth partners, of the 2008 and 2011 Heads of Agreement for the management, operation and funding of the Mersey Community Hospital (The Commonwealth partners for this audit were the Tasmanian Government Department of Health and Human Services and the Tasmanian Health Organisation – North West).