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The objective of the audit was to assess the effectiveness of the Tax Office's administration of the wine tax.
Four key areas were examined in the audit: governance arrangements; interpretative assistance and advice; compliance approaches for Australian entities; and administering the rebate for New Zealand wine producers.
The ANAO conducted fieldwork in the Tax Office's Adelaide office between May and September 2010 and also held discussions with representatives from Customs, the Department of the Treasury (Treasury) and New Zealand Inland Revenue. The ANAO also consulted with representatives of wine producers, wholesalers, retailers, tax agents and key industry associations, seeking their views on elements of the Tax Office's administration of the wine tax.
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at a Laboratory for Politicians and Top Managers from Different Public Institutions in Europe
The objective of the audit was to assess the effectiveness of the Tribunals' management of their operations. To this end, the audit examined whether the MRT and the RRT:
- have achieved intended operational efficiencies from the introduction of common facilities, services and resourcing;
- have established appropriate arrangements for governance, business planning and guidance of Members and staff, and for performance monitoring and reporting of Tribunal operations;
- finalise cases within Tribunal time and productivity standards; and
- provide applicants with services in accordance with service standards.
The audit covered Tribunal operations for review of visa decisions. The correctness of individual decisions was not assessed as part of the audit.
The audit focused particularly on developments in the Tribunals' management performance in the four year period from 2001–02 to 2004–05.
The objective of this follow-up audit was to examine Centrelink's progress in implementing the recommendations of the 2004–05 audit and the subsequent JCPAA inquiry.
Mr P.J. Barrett (AM) - Auditor-General for Australia, presented an Occasional Paper
The audit reviewed the implementation of the Whole-of-Government Information Technology Infrastructure Consolidation and Outsourcing Initiative (IT Initiative). The objectives of the audit were to examine the administrative and financial effectiveness of the implementation of the IT Initiative, with the focus being on the first four tenders conducted. Accordingly, the audit assessed:
- the effectiveness of the overall planning and implementation of the IT Initiative, taking into account the tendering, contracting and monitoring processes undertaken in respect of Cluster 3, DEETYA/EN, ATO and Group 5;
- the extent to which those latter processes have contributed to the achievement of the objectives of the IT Initiative; and
- the extent to which the Commonwealth's interests have been adequately protected within this context.
The objective of the performance audit was to review the progress in the delivery of contractual commitments for Industry Development (ID) for the five contracts awarded under the IT Outsourcing Initiative. In particular, the audit examined the effectiveness of the monitoring by DCITA of achievement against contractual commitments for ID; assessed the impact of changes to the IT outsourcing environment on the management and monitoring of ongoing ID obligations; and identified practices that have improved administrative arrangements.
The objective of the audit was to examine the effectiveness of the management and control of program evaluation in the Australian Public Service. The ANAO made an assessment against criteria which were designed to test whether agencies were undertaking evaluations in a way which would enhance their overall effectiveness. The main issues examined were:
- approaches to evaluation planning;
- the conduct of individual evaluations;
- the quality of evaluation reports; and
- the impact of evaluations.
The ANAO undertook an audit of the framework and systems that Industry, Science and Resources had in place to prevent, control, monitor, detect and investigate fraud. The objective of the audit was to assess the effectiveness of these arrangements in relation to departmental administrative functions and program operations.
The objective of the audit was to assess the Child Support Agency's effectiveness in managing the implementation of the Building a Better Child Support Agency program.