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The objective was to assess the extent to which staff reductions have been managed in a sound strategic and cost-effective manner consistent with the Government's guidelines and the ANAO's 1996 better practice guide Managing APS Staff Reductions. The audit focussed on 3 agencies - the Australian Taxation Office, the former Department of Primary Industry and Energy, and the former Department of Transport and Regional Development. The ANAO found that the majority of staff reductions were achieved through retrenchment rather than natural attrition; and that decisions on the number of retrenchments were not always supported by an assessment of the impact of the reductions on the agencies' abilities to conduct their business.
This audit followed up the ANAO's 1997 performance audit report on ADF health services (Audit Report No.34 1996-97 Australian Defence Force Health Services), which focused on the delivery of non-operational health services to entitled members. 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 improving ADF health services.
The audit reviewed the Australian Taxation Office's use of audit of individual taxpayers as part of its approach to encouraging taxpayer compliance. The objective of the audit was to examine the use of audit as an element of the compliance management function within the Individuals Non-Business line of the ATO.
The objective of the audit was to assess the efficiency and effectiveness of administrative arrangements for the provision of food to the Australian Defence Force and identify possible areas for improvement. The audit criteria addressed the adequacy of policy guidance, planning, performance information and risk management in all areas of ADF food provisioning.
The objective of the audit was to assess the workforce planning systems used by the Australian Defence Force with a view to identifying better practice and making recommendations where appropriate to promote overall effectiveness of planning systems. The main issues were the management of the workforce planning function and determination of workforce requirements. The audit concentrated on the full-time military workforce, but also included the issue of the flexibility for military units to employ reserves or civilians where appropriate.
The objective of the audit was to review the efficiency and administrative effectiveness of the Commercial Compliance Branch's risk management processes and to establish whether the approach provided a sound foundation for the development and application of risk management across the Australian Customs Service. The ANAO also examined the wider risk management context across ACS in order to appreciate how risk management processes in the Branch related to the agency as a whole.
The objective of this report is to provide the Auditor‐General’s independent assurance over the status of the selected Major Projects. The status of the selected Major Projects is reported in the Statement by the Secretary of Defence and the Project Data Summary Sheets (PDSSs) prepared by Defence, in accordance with the Guidelines endorsed by the Joint Committee of Public Accounts and Audit (JCPAA).