Consistent with the ANAO's practices, and in response to a request from AusAID, a follow-up audit was conducted in the period May to November 1998 to assess the extent of implementation of the recommendations of a 1996 audit into the Management of Funding to Non-Government Organisations (NGOs)and whether the implementation of recommendations has effectively improved the management of funding to NGOs. The ANAO examined AusAID's key funding accountability documentation, tested the revised accountability arrangements and consulted a number of key stakeholders, including NGO representatives.

Simulators are devices that provide personnel with training and practice by reproducing the behaviour of operational equipment. Defence records indicate that since 1960 the Defence Organisation has spent about $1 billion on acquiring simulators for training purposes. Over the next five years Defence proposes to spend a further $1.1 billion on simulation. The objective of the audit was to assess whether Defence had developed appropriate policies to provide guidance to personnel in the acquisition and use of aerospace simulators and the effectiveness of its procedures in achieving best value for the Commonwealth in relation to aerospace simulators.

The objective of this audit was to examine the efficiency and administrative effectiveness of processes the Australian Customs Service uses to screen incoming and outgoing mail. It also considers the involvement of other stakeholders such as Australia Post and Australian Quarantine Inspection Service.

The primary objective of the audit was to assess the economy, efficiency and effectiveness of DoTRD's implementation of Annex 17 in the Australian aviation environment. The ANAO concluded that DoTRD has established a regulatory regime which ensures Australia's compliance with the standards embodied in Annex 17. However, there are areas where Australia's aviation security regime can be strengthened even further including; developing a more robust approach to risk management, developing a longer-term perspective to DoTRD's planning structure, development of proactive alliances with aviation regulators in neighbouring countries in the Asia-Pacific region, further improvement of the airport audit process, development and implementation of an evaluation strategy, development of a formal transparent approach to enforcement.

The objective of the audit was to ascertain and report to the Parliament on the ATO's administration of PPS and to identify opportunities for improvement. Four key compliance issues were identified: reporting PPS income, claiming PPS credits, remitting PPS income, claiming PPS credits, remitting PPS deductions, and managing PPS exemptions and variations. In addition, the following key aspects were considered: PPS risk assessments, coordination of PPS administration between the Small Business Income and Withholding & Indirect Taxes business lines, and PPS compliance project performance information.

The objective of the audit was to form an opinion on the administrative effectiveness, efficiency and accountability of the Department of Health and Aged Care's delivery of health services to the Aboriginal and Torres Strait Islander population.

The issues examined by the ANAO were considered on two levels. First, legal and ethical processes that focus on whether there are any impediments to the Government and public service implementing the CEIP in the way they have. The public interest issues turn largely on the question of whether the CEIP was for Government or party-political purposes. The other level on which these issues were considered is that of public accountability and the way in which decisions to spend public money are made. In turn, these issues raise questions about the relationship between, and authority of, the Government and Parliament. They may also involve consideration of what might be regarded as proper or responsible conduct by governments and the public service.

Fedlink was to comprise two elements: a high capacity telecommunications infrastructure (phase 1) and information technology applications which support Internet and Intranet communication, and transactions in a secure environment (phase 2) [which never went ahead]. OGIT sought the services of the ANAO to provide an opinion on the probity of the methodology and procedures applied in the evaluation process for phase 1. Therefore the objectives of this audit were to assist OGIT in the timely identification of any deficiencies in the evaluation of responses from suppliers and options for addressing the deficiencies.

The audit reviewed the processes involved in the sale of one-third of Telstra. The objectives in auditing the sale were to assess the extent to which the Government's sale objectives were achieved; assess the effectiveness of the management of the share offer; assess whether the sale arrangements adequately protected the Commonwealth's interests; and facilitate improved administrative arrangements for future share offers.

The audit reviewed the accountability framework and performance information of the Australian Sports Commission (ASC). The objective of the audit was to form an opinion on the efficiency and effectiveness of the ASC: accountability arrangements, focussing on key stakeholders such as the Minister and the Parliament; and management information systems, focussing on performance information, in particular key performance indicators; and its use in resource allocation decision-making.

The audit reviewed collection management practices and management information systems of the National Library of Australia, National Gallery of Australia, National Museum of Australia and the Australian War Memorial. The objective of the audit was to assess the efficiency and effectiveness of the management processes employed in safeguarding national collections.

The objective of the audit was to determine the extent to which the new employment services market had been implemented effectively and efficiently in accordance with announced Government policy and timeframe.

This report summarises audit and other related activities of the Australian National Audit Office in the period January to June 1998.

The objectives of the audit were to provide assurance to Parliament concerning the adequacy of Commonwealth security planning and preparations for the Games and to identify areas for improvement early enough for any corrective action to be taken.

This is a follow-up audit to Audit Report No. 16, 1995-1996, Assessable Government Industry Assistance. This audit examined whether the Australian Taxation Office (ATO) had implemented the appropriate balance of compliance strategies to ensure that Australian Government Industry Assistance (AGIA) is adequately identified, disclosed to the ATO, and the revenue collected in an efficient and administratively effective manner. The objective of this audit was to report on the action taken by the Australian Taxation Office in addressing the recommendations of the 1996 Audit Report.

The objective of the audit was to evaluate the efficiency and effectiveness of Austrade's management of customer services to Australian exporters, with particular reference to:

• performance as a customer-focused organisation;
• achievement of quality customer service through its client service initiatives; and
• measurement and evaluation of its customer service performance.

The Audit reviewed the Commercial Support Program (CSP) within the Department of Defence. The CSP was introduced in 1991 following a review of the report, The Defence Force and the Community. Its objective is to achieve best value for money in the acquisition of support services for the Department of Defence and to give the private sector an opportunity to participate in the provision of those support services. The objective of this audit was to assess whether CSP was meeting its objectives and to identify any areas where it may be possible to improve the timeliness, and therefore cost-effectiveness, with which CSP is implemented and the quality of the process itself to produce better outcomes.

The audit reviewed the corporate governance framework of the Australian Electoral Commisson (AEC). The objective of the audit was to review whether the AEC's corporate governance framework was sound.

The objectives of the audit were to assist the Department in the timely identification of any deficiencies in the evaluation of responses from suppliers and options for addressing the deficiencies. The objectives were to:

• test the Department's adherence to Commonwealth Procurement Guidelines for open and effective competition and to legislative and other Government specified requirements; and
• provide a report to the Parliament, the Government and other interested parties on the probity of the evaluation process.

The scope of the audit was restricted to considering the processes employed by the Department in the selection of hearing devices for use under the voucher scheme.

The audit assessed the effectiveness of the governance framework for the management of the transition from the existing red meat industry structures to new structures which increased industry's role in self determination and self regulation and minimised the involvement of Government. Matters considered included the effectiveness of:

• planning for the implementation of the new arrangements;
• management of the risks associated with the implementation of the new arrangements;
• management structures used in the transition arrangements; and
• accountability arrangements for ongoing Commonwealth involvement.

The objectives of this audit were to assess, with respect to guarantees, indemnities and letters of comfort:

• changes in the size and nature of the Commonwealth's reported exposure since 30 June 1995;
• the extent of improvement in agencies' management and monitoring of the Commonwealth's exposure to these instruments;
• the approach of agencies to effective risk management and control of Commonwealth exposures to these instruments; and
• whether current reporting practices provide a sufficiently comprehensive coverage for public accountability purposes, at both the agency and whole of government levels.

The objective of the audit was to assess the efficiency, effectiveness and accountability of data management by government agencies. The audit focused mainly on data collected by departments and agencies from non-departmental organisations and institutions.

The objectives of this audit were to:

• provide assurance to the Parliament on the effectiveness of internal audit operations; and
• determine whether internal audit generally operates at, or near, recognised better practice.

The criteria used to measure internal audit effectiveness were based on four principles developed as part of the audit. These principles and criteria deal with the level of management support and authority; the use of a risk-focus to address client needs; the appropriate balance of skills and knowledge; and the use made of continuous improvement processes and measurement of performance effectiveness.

The objective of the audit was to determine whether the Department of Health and Family Services had managed its coordinating role and implemented its responsibilities under the National Rural Health Strategy efficiently and effectively.

The Australian Diplomatic Communications Network was developed to provide a secure communication and automation capability for domestic offices and overseas posts. The audit focussed on project management of the ADCNET project, and in particular:

• how effectively the ADCNET project was managed;
• how effectively project risks were managed; and
• the extent to which project management processes have established whether ADCNET meets the specifications set by, and the expectations held by, DFAT, as well as any lessons to be learnt for this and other future projects.

The objective of the audit was to report on whether Defence applies Life-cycle Costing appropriately in support of decisions throughout the acquisition and management of its capital assets, and to make recommendations for any improvement. Criteria were established against each of the issues considered by the audit, namely LCC policy and coordination, use of LCC in investment decisions, use of LCC to support budgeting, data to support LCC and LCC training and education.

In the light of the concerns raised by the Leader of the Opposition and some other Members of Parliament about the allocation of financial assistance approved under the NHT, it was decided to undertake preliminary inquiries. The inquiries focussed on the transparency and rigour of the decision-making process for projects approved for NHT funding.

The objectives for the audit were to assess the:

• economy, administrative effectiveness, and accountability of DVA's management of the purchase of hospital services from State and Territory governments; and
• strategies adopted by DVA to manage change associated with its purchase of hospital care services from State and Territory governments.

The twin aims were to provide assurance to stakeholders and to identify any area in which improvements could be made to achieve better results.

The ANAO first examined asset management in the general government sector in 1995. The outcome of that review was presented in Audit Report No. 27, 1995-96, Asset Management. The primary objectives of the current review were to:

• ascertain the degree of acceptance of the previous audit recommendations;
• establish the extent to which organisations were managing their assets in accordance with the asset management principles espoused in the Asset Management Handbook; and
• examine any central coordination initiatives in asset management.

Meeting these objectives permits the ANAO to express an updated opinion on the state of asset management in the general government sector other than for specialised military equipment.

The objective of the audit was to assess the performance of the Child Support Agency in the administration of key aspects of the Child Support Scheme. The ANAO previously audited the CSA in 1993-94 and identified scope for improvement in the management and administration of the Child Support Scheme. Particular areas of audit concern included client service, staff training and debt management. The current audit has reviewed the CSA's progress in improving Agency performance since that time. The audit focused initially on the areas identified in the previous audit, but also sought to identify further opportunities for improvement where appropriate.