The audit objective was to examine if ACMA is, in respect of commercial broadcasting services, effectively discharging its regulatory responsibilities under the BSA. The audit examined ACMA's:

• monitoring of commercial broadcasters' compliance with the BSA;
• addressing non compliance with, and enforcement of, the BSA;
• collection of broadcast licence fees; and
• monitoring and reporting of its regulatory performance in respect of commercial broadcasting.

The audit objective was to assess the effectiveness of the department's administration of general recurrent grants paid to the States and Territories for government schools. To achieve this, the ANAO assessed whether the department:

• paid the correct amount of general recurrent grants to the States and Territories;
• effectively managed the agreements with the States and Territories; and
• monitored progress towards achieving the National Goals for Schooling in the Twenty-First Century.

The objectives for the audit of the third tranche sale of Telstra shares were to:

• assess the extent to which the Government's sale objectives were achieved, including maximising overall value for money;
• assess the effectiveness of the management of the sale; and
• identify principles of sound administrative practice to facilitate potential improvements in any future asset sales.

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.

The objective of this audit was to assess the effectiveness of personnel security arrangements at selected Australian Government organisations, including whether they satisfied the requirements of the PSM.
To address this objective, the audit examined the extent to which the selected organisations implemented the 14 recommendations from the three previous reports.

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 this follow-up audit is to examine DEEWR's implementation of the six recommendations made in the ANAO's 2003 report. This audit has had regard to the issues underlying the recommendations, and new administrative issues affecting their implementation.

The objective of this audit was to assess the effectiveness of DEEWR's administration of Job Network service fees. The ANAO examined DEEWR's arrangements to:

• specify the nature and level of services to be supplied by JNMs and to communicate this to the JNMS;
• calculate and pay service fees in accordance with the Employment Services Contract (ESC) 2006–2009 it has with JNMs; and
• obtain assurance that JNMs have delivered services in accordance with the contract.

The objective of this audit was to assess whether agencies had effectively administered credit cards, including having complied with legislative and internal requirements.

The objective of the audit was to assess the Tax Office's strategies to address tax haven compliance risks. Particular emphasis was given to the Tax Office's:

• management arrangements relating to the administration of tax haven compliance risks;
• risk management framework for the identification and evaluation of compliance risks, specifically the activities of the Offshore Compliance Program (OCP); and
• risk mitigation strategies.

The audit did not include an examination of cases related to the promoters of tax haven related schemes nor the criminal use of tax havens.