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The main objectives of the audit were to assess the management and administration of protective security across Commonwealth agencies and to identify, recommend and report better practice in security management. Particular attention was paid to:
- compliance with Government policy, standards and guidelines;
- the role of management in protective security; and
- the operation of security systems and practices.
The audit criteria and procedures to assess the management and administration of the individual organisations examined were largely based on the overall control framework of an organisation and the guidance provided in the current Commonwealth Protective Security Manual.
The objective of the audit was to review the operation of the ATO's Tax Agent and Business Portals. In conducting the audit the ANAO examined three key areas: governance – the governance arrangements supporting ongoing management of the Portals; portals development, user satisfaction and realisation of expected benefits – the ATO's processes for involving users in developing the Tax Agent and Business Portals, assessing user satisfaction, and evaluating business benefits arising from uptake of the Portals; and information technology (IT) security and user access controls – the ATO's IT security environment and user access controls supporting the operation of the Tax Agent and Business Portals.
The objective of this audit was to examine Australia's preparedness to respond to a human influenza pandemic and an outbreak of avian influenza in domestic poultry. The audit assessed:
- the whole of government arrangements for an influenza pandemic;
- action taken by DAFF to implement the recommendations from Exercise Eleusis, which tested the response arrangements for avian influenza;
- DoHA's planning for, and execution of, Exercise Cumpston, which tested the preparedness and response to an influenza pandemic; and
- the establishment, management and deployment arrangements of the National Medical Stockpile.
The objective of this audit was to assess whether the Scheme is being administered effectively by the department. The ANAO focussed on Program Year 1 of the Scheme, 2005–06, and examined DIISR's arrangements for:
- assessing the eligibility of entities to receive grants;
- assessing entities' claims for eligible expenditure;
- adhering to the funding limits for the Scheme when calculating and paying claims, and managing any debts that arise;
- and evaluating and reporting on whether the statutory objective of the Scheme is being met.
The audit did not examine the other components of the 2005–2015 industry assistance package; nor did it examine any of the programs delivered under the previous assistance package (2000–2005).
The objective of the audit was to determine whether the controls and measures employed by FaCS and Centrelink to deliver Parenting Payment Single (PPS) payments were effective and efficient. To achieve this, the audit focused on four key areas. These were:
- the quality of performance measures used by FaCS and Centrelink;
- the effectiveness of FaCS' methodology for estimating the levels of risk of incorrect payment to PPS customers and the impact of these incorrect payments on the integrity of program outlays;
- the correctness of Centrelink's processing of reassessments; and
- the improvements to preventive controls such as training, guidance material, and the Quality On-Line system.
The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s management of the biosecurity workforce.
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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.
The objective of the audit was to assess the ATO's administration of the Surcharge. Specifically, the audit sought to: report on the environment into which the Surcharge was introduced, including the legislative intent behind the Surcharge, and the current Surcharge environment; examine and report on aspects of Surcharge governance; assess the systems, processes and controls the ATO uses to: match Member Contributions Statements (MCS) data with income tax return data using Tax File Numbers (TFNs); process Surcharge information; and issue Surcharge liability assessments. assess the mechanisms the ATO uses to assess, classify, manage and rectify existing Surcharge exceptions, and prevent future exceptions from occurring; and examine the mechanisms and strategies the ATO uses to provide assurance that members and holders of contributions are complying with their Surcharge obligations.
The objective of the audit was to assess the effectiveness of the arrangements established by the Australian Antarctic Division (AAD), a division of the Department of the Environment, to support Australia’s Antarctic Program.
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The objective of the audit was to assess whether Centrelink's Balanced Scorecard (BSC) was based on key elements of better practice principles and its use assisted Centrelink to understand and communicate its performance against its strategic goals. The audit examined:
- the use of the BSC in setting Centrelink's vision and goals;
- the role of the BSC in planning;
- alignment of the BSC from the top down through the organisation and the interdependencies of scoreboards used by various support units, the definition and use of measures, including target setting and links to goals within the BSC framework; and
- its use in monitoring, reporting and feedback.