The ANAO selected the Fututech project for audit as it is one of the largest R&D projects conducted by any of the rural R&D corporations to date. The ANAO planned to identify possible improvements in management practices which would assist not only MRC but also other R&D corporations.

The objective of the audit was to examine the efficiency and administrative effectiveness of the scheme in light of rapidly increasing expenditure and a history of administrative difficulties and deficiencies.

The management of Australia's overseas posts has not previously been scrutinised by the ANAO from a performance perspective. This audit is the first in a series planned to examine different aspects of the administration of Australian representation abroad, focusing particularly on DFAT and Austrade, as the agencies responsible for managing almost all overseas posts.

The diversity and complexity of issues at overseas missions of different sizes mean that posts generally cannot be treated as if they were all the same. This audit concentrated on small and medium-sized posts. The findings and conclusions should, therefore, not be regarded as automatically applicable to large posts.

The ANAO conducted a project audit of Competitive Employment, Training and Placement services, part of the Disability Services Program administered by the then Department of Human Services and Health, primarily because of parliamentary concerns relating to these services. Under the Administrative Arrangements Order of 11 March 1996, the Disability Services Program is now administered by the Department of Health and Family Services.

The primary objectives of the ANAO preliminary study were to gain an understanding of the concepts and associated processes used in the management of preparedness. This included the methodology for translating the Government's strategic guidance into military capability; the processes by which the Services translate preparedness directives into operational requirements; and how Headquarters ADF (HQADF) and the three Service Offices assure themselves that units can satisfy the requirements of preparedness directives.

Within the scope of this preliminary study the ANAO did not attempt to form a conclusion regarding the current ability of the ADF to satisfy the roles set by Government in strategic guidance; that is, its actual state of preparedness. It was important first to obtain a good understanding of the concepts and associated methodology used by Defence in managing preparedness.

This audit focused on tax compliance strategies aimed at rebates paid under the Diesel Fuel Rebate Scheme (DFRS) administered by the Australian Customs Service.

The ANAO's objectives in auditing the sale were to:

• review the extent to which the Government's objectives for the sale were achieved;
• review the management of the sale process; and
• to assess ongoing Commonwealth exposures and responsibilities.

The audit examined how well the Commonwealth's regulators of consumer product safety have used a 'whole of agency' approach to risk management to protect consumers. The audit also looked at the health costs associated with consumer product related injuries and deaths and the extent to which the legal remedies available under the Trade Practices Act are used.

The objectives of this audit were to assess planning, management, conduct and staffing of internal audit in the Department of Defence, with a view to providing assurance as to the standard of its work. Opportunities were taken to identify specific policies and practices that would improve the efficiency and effectiveness of MAB audit. Fieldwork for the ANAO audit was performed between May and August 1995.

The ANAO's objective in auditing the sale was to assess:

• the extent to which the Commonwealth's objectives were achieved; and
• the efficiency, administrative effectiveness and accountability of the sale process.