Independent Report on the Education Tax Refund Campaign (January–July 2009) — materials related to languages other than English

To the Treasurer

Introduction

The Government Guidelines on Campaign Advertising by Australian Government Departments and Agencies (the Guidelines) state that Government information and advertising campaigns can only be approved for launching by the responsible Minister where:

• the Chief Executive of the agency undertaking the campaign certifies that the campaign complies with the Guidelines and relevant Government policies; and
• for those campaigns with expenditure in excess of $250 000, the Auditor-General provides a report to the Minister responsible for the agency undertaking the campaign as to the proposed campaign’s compliance with the Guidelines.

On 23 January 2009 the Auditor-General provided you with his report on the Education Tax Refund Campaign (January – July 2009) administered by the Australian Taxation Office.

The report was unqualified but noted that, as of the date of the report, the materials relating to people from a non-English speaking background had not been produced. As such this material was outside the scope of the review.

The Education Tax Refund measure was announced in the 2008–09 Budget. The campaign’s objective is to raise awareness and promote the benefits of the Education Tax Refund, so eligible recipients are encouraged to take the offer.

Scope

I have now undertaken a review of the materials in languages other than English for the Education Tax Refund Campaign (January – July 2009), to enable me to report on the compliance of this element of the campaign with the Guidelines.

The Guidelines state that campaigns should be instigated only where a need is demonstrated, target recipients are clearly identified and the campaign is based on appropriate research, and require that:

• material should be relevant to government responsibilities;
• material should be presented in an objective, fair and accessible manner;
• material should not be directed at promoting party political interests;
• material should be produced and distributed in an efficient, effective and relevant manner, with due regard to accountability; and
• advertising must comply with legal requirements.

The criteria I have used to make my assessment of the proposed materials’ compliance with the Guidelines are matters specified at paragraphs 11 to 24 of the Guidelines on Campaign Advertising by Australian Government Departments and Agencies published by the Department of Finance and Deregulation in June 2008.

Responsibilities of the Department

Agencies subject to the Financial Management and Accountability Act 1997 must comply with the Guidelines as a matter of Government policy. The Commissioner of Taxation has certified that the materials in languages other than English comply with the Guidelines.

The Auditor’s Responsibility

My responsibility is to express, in this assurance report, an independent conclusion based on my review.

My review is conducted in accordance with the Australian Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information issued by the Australian Auditing and Assurance Standards Board. My review is designed to enable me to obtain sufficient appropriate evidence to form a conclusion whether anything has come to my attention to indicate that the campaign does not comply, in all material respects, with the Guidelines.

·Review methodology

I have conducted the review of the campaign by making such enquiries and performing such procedures as I considered reasonable in the circumstances including:

• an examination of the documentation supporting the accuracy of the translations of the campaign materials, including print and radio advertising, in languages other than English;
• an examination of the certification provided by the Commissioner of Taxation; and
• the enquiries conducted and the procedures performed in the course of the Auditor-General’s review of the Education Tax Refund Campaign (January – July 2009), which are outlined in the report dated 23 January 2009.

The ANAO review did not extend to an assessment of the general system controls and supporting procedures in place at the Australian Taxation Office to manage its advertising activities, but focussed on matters relating specifically to the materials in languages other than English for the Education Tax Refund Campaign (January – July 2009). A review of this nature provides less assurance than an audit.

Conclusion

Based on my review described in this report, nothing has come to my attention that causes me to believe that the materials in languages other than English for the Education Tax Refund Campaign (January – July 2009) do not comply, in all material respects, with the requirements of the Government Guidelines on Campaign Advertising by Australian Government Departments and Agencies.

AUSTRALIAN NATIONAL AUDIT OFFICE

Steve Chapman
Deputy Auditor-General
Delegate of the Auditor-General
Canberra, 19 February 2009