The objective of the audit was to assess the effectiveness of the Australian Securities and Investments Commission’s administration of enforceable undertakings.

The objective of this audit was to assess whether the Civil Aviation Safety Authority (CASA) has implemented effective arrangements for the planning and conduct of surveillance activities.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the CPA Australia's Government Business Symposium, Melbourne

The objective of the audit was to assess whether the Murray–Darling Basin Authority (MDBA) had complied with gifts, benefits and hospitality requirements.

The objective of this audit was to examine whether the Department of Finance (Finance) has implemented a selection of agreed parliamentary committee and Auditor-General recommendations.

The objective of this audit was to examine whether Australian Wool Innovation (AWI) is effectively meeting the requirements of the Statutory Funding Agreement (SFA).

The objective of the audit was to examine the effectiveness of the Department of Defence’s arrangements for the management of contractors.

The objective of the audit was to examine the effectiveness of monitoring and payment arrangements under National Partnership Agreements.

The objective of the audit was to assess whether, in relation to appeals to the SSAT and the AAT, Centrelink undertakes its role effectively, so as to support the timely implementation of the Tribunals' decisions about customers' entitlements. In assessing Centrelink's performance, the ANAO examined whether:

• the information provided by Centrelink, in relation to appeals to the SSAT and the AAT, effectively supported customers' and Tribunals' decision-making;
• the relationships and administrative arrangements between Centrelink, DEEWR and FaHCSIA supported the effective management of the appeal process and the capture of issues that may have broader implications for legislation, policy and service delivery; and
• Centrelink implemented SSAT and AAT decisions in an effective and timely manner.

The audit focused on the external review and appeal mechanisms and completes the cycle of audits on Centrelink's review and appeal system. The audit examined those appeals where an implementation action was required and did not consider SSAT and AAT appeals that were dismissed, withdrawn or were not within the Tribunals' jurisdiction.

The audit examined the ATO's management of its relationship with tax practitioners (tax agents and the wider group of professionals working on taxation matters for clients). However, our main focus was the ATO's management of its relationship with tax agents because they are the core element of the tax practitioner grouping and their role is fundamental to the effective operation of the tax system. The objective of the audit was to assess how well the ATO manages its relationship with tax practitioners, focussing on selected ATO relationships with tax practitioners, in particular its regulatory relationship with tax agents, its service support relationship with tax agents and its relationship with tax agents and members of the wider tax practitioner group in the professional bodies as key stakeholders in tax administration.

The objective of this audit was to examine the effectiveness of bilateral agreement arrangements between Services Australia and other entities.

The objective of this audit was to assess the effectiveness of the Clean Energy Regulator’s administration of the Renewable Energy Target scheme. 

The objectives of the audit were to examine the benefits of diversity management in the APS and review the progress made towards equity in employment in the APS, including the EEO Program. It included:

• an assessment of the progress towards achieving equity across the APS and by individual agencies;
• an assessment of the quality of agency EEO programs;
• an assessment of the role of the PSMPC in approving agency EEO programs and monitoring trends across the service;
• a consideration of legal obligations and agencies compliance with these; and
• the possible risks to, and opportunities for, equity under the WRA.

The audit concentrated on evidence of overall progress, the relative performance of individual agencies, and the examination of observed and underlying trends.

The audit reviewed the National Aboriginal Health Strategy (NAHS) component of the Aboriginal and Torres Strait Islander Commission's (ATSIC) Community Housing Infrastructure Program (CHIP). A major NAHS objective is to improve environmental health in indigenous communities through the construction and housing and the provision of water, sewerage and related systems. The objective of the performance audit was to form an opinion on ATSIC's management of the National Aboriginal Health Strategy program in providing housing and related infrastructure to Aboriginal and Torres Strait Islander communities, and to identify areas where program administration could be improved.

The objective of the audit was to assess the effectiveness of Australian Government-funded aged care services delivered to Aboriginal and Torres Strait Islander people.

Please note: Aboriginal and Torres Strait Islander people should be aware that this website may contain images of deceased people.

The Australian National Audit Office (ANAO) has zero tolerance for fraud and corruption. This means the ANAO will take all reasonable steps necessary to prevent, detect and respond to fraud and corruption. This strategy defines the ANAO’s principles of effective fraud and corruption control, key roles and responsibilities and how the ANAO expects to mitigate and manage risks. The strategy informs staff how they can report fraud and corruption.

The objective of the audit was to assess whether the Department of Health and Aged Care has effectively managed the expansion of telehealth services during and post the COVID-19 pandemic.

The objective of the audit was to assess the Department of Agriculture, Water and the Environment’s effectiveness in responding to non-compliance with plant and animal biosecurity requirements.

The audit objective was to examine whether the Department of Defence implemented a selection of agreed parliamentary committee recommendations and ANAO performance audit recommendations.

The objective of the audit was to assess the effectiveness of the NDIA’s management of assistance with daily life supports.

The objective of this audit was to assess the effectiveness of the Australian Office of Financial Management’s (AOFM) management of the Australian Government’s debt.

The audit objective is to examine the effectiveness of measures taken to strengthen the protection of Australia’s missions and staff overseas.

The audit objective was to assess the effectiveness of the Department of the Prime Minister and Cabinet’s administration of the National Bushfire Recovery Agency functions including the National Bushfire Recovery Fund.

The objective of this audit was to assess the effectiveness of the implementation of the government response to the Black Economy Taskforce report.

The objective of the audit was to assess the effectiveness of CSIRO’s development and administration of selected National Research Flagships. In assessing CSIRO’s performance, the ANAO examined whether:

• mechanisms were in place to develop and implement the Flagships, within the context of the broader CSIRO change program;
• governance arrangements for Flagships incorporated sound oversight, planning and reporting arrangements; and
• periodic review activities were used to assess and improve the operation of the Flagships.

The objective of the audit was to assess the effectiveness of the administration of procurement initiatives to support opportunities for Indigenous Australians.

The objective of the audit was to assess the effectiveness of the coordination arrangements of key Australian Government entities operating in Torres Strait.

The audit objective was to assess entities’ progress in implementing the corporate planning requirement under the Public Governance, Performance and Accountability Act 2013 and related PGPA Rule 2014.

Networking the Nation was established with effect from 1 July 1997 to support activities and projects designed to meet a range of telecommunications needs in regional, rural and remote Australia. Funding is provided by the Regional Telecommunications Infrastructure Fund. The program provides total support of $250 million, of which $50 million was to be allocated annually for the five year period from 1997-98. Funding decisions for grants are the responsibility of an independent Board appointed by the Minister for Communications, Information Technology and the Arts. The objectives of the audit were to examine the administration of the program with a view to ascertaining the scope for improving administration and to provide assurance on the equity, efficiency and effectiveness of the management and administrative processes applied in the administration of grants under the program.

The objective of the audit was to assess whether the Department of the Prime Minister and Cabinet effectively manages the Regional Network.

The objective of the audit was to assess the Commonwealth's administration of the Automotive Competitiveness and Investment Scheme (ACIS) . The audit reviewed program governance, scheme promotion and registration, management of credit allocations, and compliance processes.

The objective of this audit was to assess the effectiveness of the Australian Taxation Office’s (ATO’s) management of small business tax debt arising from compliance activities.

The objective of the audit was to form an opinion on the administrative effectiveness and efficiency of DHAC's processes for planning the Commonwealth's Aged and Community Care program, in particular, on the questions of how well the planning process has contributed to realising the program objectives of achieving an equitable distribution of places between regions, and selecting suitable service providers.

The objective of this audit was to assess the effectiveness of the Efficiency through Contestability Programme in supporting entities to improve the efficient delivery of government functions.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's activities to promote employer compliance with Superannuation Guarantee obligations.

Physical Security Arrangements in Commonwealth Agencies, No.23 2002-2003 Protective security involves the total concept of information, personnel, physical, information technology and telecommunications security. The Commonwealth's Protective Security policy is outlined in the Protective Security Manual (PSM). It provides specific guidance to agencies on the protection of the Commonwealth's assets, personnel and clients from potential security threats. This audit evaluated the protective security policies and practices of seven Commonwealth agencies to determine whether they had established an appropriate physical security control framework based on the principles outlined in Part E of the Commonwealth's Protective Security Manual. The ANAO also examined whether agencies had considered the risks of, and developed an appropriate policy statement on, the physical security arrangements for employees who work from home.

The objective of the audit was to assess the effectiveness of the National Health and Medical Research Council’s fraud control arrangements.

The objective of this audit was to assess the effectiveness of the Department of Foreign Affairs and Trade's fraud control arrangements.

The objective of this audit was to examine the effectiveness of the Australian Electoral Commission’s management of financial disclosures required under Part XX of the Commonwealth Electoral Act 1918, including the extent to which the AEC is achieving accurate and complete financial disclosures.

The objective of this audit was to examine the effectiveness of the governance arrangements for the Special Broadcasting Service Corporation (SBS).

The objective of the audit was to review AusAID's management of funding to Non-Government Organisations, to assess whether:

• the objectives of overseas development programs to be delivered by NGOs were clearly established;
• funding mechanisms for the delivery of aid programs by NGOs were clearly defined, consistently applied, and in compliance with the law; and
• whether AusAID could provide assurances that NGOs delivering development projects using Commonwealth monies are accountable for: proper expenditure of Commonwealth monies; the achievement of stated objectives; and the achievement of value for money.

The ANAO examined AusAID documentation on overseas development programs delivered by NGOs, looking particularly for clear objectives, performance measures, and evaluation mechanisms. Three levels of documentation were examined:

• government programs;
• grants schemes; and
• individual projects.

The objective of the audit was to assess the effectiveness to date of the Department of Defence’s implementation of its Pathway to Change — Evolving Defence Culture 2017–2022 cultural reform strategy.

The audit reviewed the coordination of export development and promotion activities across Commonwealth agencies. The objective of the audit was to assess the extent to which export development and promotion activities are managed in a coordinated manner to maximise their effectiveness and transparency, and to minimise duplication. Particular attention was given to:

• Austrade's role in coordinating and advising on the development of export programs across Commonwealth agencies; and
• the design, delivery and evaluation of programs consistent with the Mortimer review design criteria agreed by Government.

The objective of the audit was to assess the effectiveness of the Australian Taxation Office's administration of the JobKeeper scheme.

The objective of this audit was to examine whether compliance with trade measurement in Australia is being effectively administered.

The audit objective is to assess the effectiveness of the Department of Agriculture’s administration of the Imported Food Inspection Scheme.

The objective of the audit was to assess the effectiveness of arrangements for monitoring, evaluating and reporting progress towards Closing the Gap in Aboriginal and Torres Strait Islander disadvantage.

The objective of the audit was to form an opinion on ATSIC's management of the Municipal Services component of the Community Housing and Infrastructure Program (CHIP). The audit examined how effectively ATSIC specifies and implements its role, the adequacy with which it identifies relative needs for support from the program among Indigenous communities, and how it leverages improved outcomes from other potential funding sources.

The audit objective was to assess the effectiveness of the Department of Human Services' administration of the Financial Information Service.

The audit objective was to assess the effectiveness of Health's implementation of the Diagnostic Imaging Review Reform Package, some three years into the five year reform period.

The audit objective was to assess the effectiveness of the Australian Taxation Office's (ATO) strategies and activities to address the cash and hidden economy.

The audit examined whether the Department of Home Affairs implemented all agreed recommendations from parliamentary committee and Auditor-General reports within the scoped timeframe.

The audit objective was to assess how effectively the selected public sector entities manage risk.

The objective of this audit was to assess the effectiveness of the Department of Home Affairs' fraud control arrangements.

The objective of the audit was to assess the effectiveness of the establishment of the Workforce Australia Services panel.

The objective of this audit was to examine the effectiveness of the Department of Home Affairs’ management of its public communications and media activities.

The objective of the audit was to assess the effectiveness of the Department of Agriculture, Fisheries and Forestry’s administration of the Northern Australia Quarantine Strategy. The ANAO examined whether the department had established effective:

• administrative and governance arrangements to support NAQS;
• processes for identifying biosecurity risks and conducting scientific activities to address identified risks;
• arrangements for managing the quarantine aspects of Torres Strait border movements; and
• public awareness activities that reflect identified biosecurity risks and support the program’s objectives.

The objective of the audit was to examine the effectiveness of the design and implementation of the clear read principle under the Commonwealth Resource Management Framework.

The objective of the audit was to examine the effectiveness and appropriateness of the Department of Defence's management of its public communications and media activities.

The objective of the audit was to assess the effectiveness of the management and administration of the Communications Fund, including an assessment of:

• the development and implementation of appropriate investment strategies; and
• the robustness of the governance structures and controls relating to investment activities.

The audit objective was to examine the effectiveness of the Department of Human Services’ administration of the Australian Childhood Immunisation Register.

The audit objective was to assess the Department of Social Services and the Department of Human Services’ administration of Disability Support Pension eligibility and review processes.

The objective of the audit was to examine the effectiveness of governance and integrity arrangements for the Northern Australia Infrastructure Facility (NAIF). 

The objective of the audit was to assess the effectiveness of the administration of the Pharmaceutical Benefits Scheme.

The audit objective was to assess the effectiveness of the Department of Veterans' Affairs and Department of Defence's administration of rehabilitation services under the Military Rehabilitation and Compensation Act 2004.

The objective of the audit was to assess whether the Royal Australian Mint’s strategies for addressing the impacts of declining demand for Australian circulating coins are appropriate and effective.

The audit objective was to assess whether the Australian Government has established an appropriate framework for responding to crises.

The audit objective was to assess the effectiveness of the management of the Australian Public Service (APS) workforce in implementing the Australian Government’s COVID-19 priorities.

The objective of the audit was to assess the effectiveness of the Australian Federal Police’s framework to ensure the lawful exercise of powers in accordance with applicable legislation.

The objective of the audit was to assess the Australian Customs and Border Protection Service's administration of the Tariff Concession System.

The audit objective was to assess the effectiveness of administrative arrangements for YA, including service delivery. The ANAO assessed DEEWR's and Centrelink's performance against three main criteria:

• objectives and strategies for the ongoing management and performance measures for YA provide a firm basis for measurement against outcomes (Chapters 2 and 3);
• YA services delivered are consistent with legislative and policy requirements, (Chapter 4); and
• monitoring arrangements provide appropriate information for assessing service delivery performance (Chapter 5).

The objective of the audit was to examine the effectiveness of the Department of Climate Change, Energy, the Environment and Water's implementation of the National Waste Policy Action Plan 2019.

The objective of the audit was to evaluate the Tax Office's corporate management of data matching, including analytics.

The ANAO examined the Tax Office's strategic goals and governance arrangements for data matching and analytics, its compliance with privacy requirements and whether the Tax Office is achieving intended results, which include revenue collection, optimised compliance and provision of improved services to taxpayers.

Tax Office executives have been increasingly drawing on the interrelationships and conceptual commonalities of Tax Office data matching and analytics activity. Accordingly, the audit included these relationships and conceptual commonalities within the scope of the audit. The audit was guided, therefore, by a broader definition of ‘data matching': meaning ‘finding relationships and patterns in large volumes of data'. This includes the more traditional idea of data matching as ‘bringing together data from different sources and comparing it'.

The objective of this audit was to assess whether the National Library of Australia and National Film and Sound Archive (NFSA) have implemented effective collection management practices.

The objective of the audit was to assess whether the Australian Taxation Office has effective arrangements in place to support the adoption of Artificial Intelligence.

The objective of this audit was to assess the effectiveness of the Department of Social Services’ role in implementing the National Plan to Reduce Violence Against Women and their Children 2010–2022 (the National Plan).

The objective of the Australian National Audit Office (ANAO) was to examine how the ATO manages its responsibilities under the Taxpayers' Charter as an important element of its performance. This involved an examination of the ATO'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; and monitoring and reporting of its performance against commitments in the Charter.

This second audit report relating to SMSFs examines the effectiveness of the Tax Office's approach to managing SMSF compliance risks. Specifically the ANAO examined the processes the Tax Office uses to:

• identify the risks relevant to SMSFs not complying with their obligations under the SISA, including members accessing their superannuation early;
• mitigate SMSF compliance risks; and
• administer fund wind-ups.

The objective of the audit was to assess the effectiveness of DIAC’s management of the student visa program. Three key areas were examined in the audit: the processing of student visa applications; ensuring compliance with student visa conditions; and cooperation between DIAC and DEEWR.

The audit examined the effectiveness of the Australian Nuclear Science and Technology Organisation’s management of assets involved in the manufacture, production and distribution of nuclear medicines.

The objective of this audit was to the examine action taken by the ATO to improve TFN integrity, particularly through the implementation of the recommendations made in:Report No.37, taking into account any changed circumstances, or new administrative issues, affecting the implementation of those recommendations; and Numbers on the Run, taking into account that the Government has not formally responded to the report at this time.The audit also aimed to identify further opportunities for the ATO to improve the effectiveness and efficiency of the TFN system. The report of this audit is necessarily detailed as it considers each of the recommendations and the extent to which they have been implemented.

The objective of the audit was to assess the ACMA's effectiveness in operating, managing and monitoring the Register, including compliance with legislative requirements.

The objective of this audit was to assess the effectiveness of the Department of Finance and selected entities’ implementation of the Australian Government’s campaign advertising framework.

The objective of this audit was to assess whether the Australian Bureau of Statistics (ABS) is effectively preparing for the 2021 Census.

The objective of the audit was to examine the effectiveness of the Department of Health and Ageing's administration of the Round the Clock Medicare: Investing in After Hours General Practice Services program.

The objective of this audit was to assess the effectiveness of the Department of Defence's planning and administrative arrangements to support the provision of emergency Defence Assistance to the Civil Community (DACC).

The audit focussed on the systems and processes OGTR has established for both receiving and assessing applications under the Act, and also for ensuring compliance with the statutory requirements through monitoring and inspection. The audit objective was to form an opinion on the discharge by OGTR of selected functions entrusted to it under the Act. The audit assessed the practices of OGTR against the following principal criteria: Assessment of applications under the Act: Whether OGTR has established systems and procedures for the management and assessment of applications under the Act. Ensuring compliance—monitoring, inspection and enforcement activities: Whether OGTR has established systems and procedures for ensuring compliance with the requirements of the Act. Performance management: Whether OGTR manages selected aspects of its work efficiently and effectively. The audit did not seek to form an opinion on the appropriateness of the chosen structure of the regime for regulating gene technology or the merit of the scientific judgments involved. The audit methodology included discussions with representatives from agencies that co-ordinate aspects of the co-operative regulatory regime for gene technology across Australian jurisdictions, with various other stakeholders and users of the regime, as well as with officers of OGTR, along with examination of OGTR documents and files.

The audit objective was to assess the effectiveness to date of the management of the approach to transition the disability services market to the National Disability Insurance Scheme (NDIS) market arrangements.

The objective of the audit was to assess the effectiveness of the Department of Social Services’ (DSS’s) and Services Australia’s management of the accuracy and timeliness of welfare payments.

The audit objective was to assess the effectiveness of the administration of the Commonwealth Scientific and Industrial Research Organisation's (CSIRO's) Gift to the Science and Industry Endowment Fund.

This audit examined the effectiveness of the National Archives of Australia’s implementation of the Building Trust policy and selected entities’ management of information assets (records, information and data).

The audit addressed administration of migrant settlement services by DIMA, in particular:

• strategic management, including corporate planning, performance measurement and reporting arrangements; and
• operational management of some of the individual schemes operated by DIMA (the Adult English Migrant Program and Translating Interpreting Services were not covered as part of this audit).

The objective of this audit was to assess whether the National Gallery of Australia (NGA) and the Australian War Memorial (the Memorial) have implemented effective collections management practices.

The audit objective was to assess the extent to which DEEWR and FaHCSIA have effectively managed the planning and consultation phases for the IBF program and the IBHP program. The audit scope included consideration of the issues likely to affect the ongoing operation and sustainability of the facilities.

A Health Care Card (HCC) is one of three types of concession cards issued by Centrelink for the Australian Government. The objectives of the audit were to assess: the effectiveness of whole of government approaches to administering HCCs by FaCS, Centrelink, Health and HIC; the adequacy ofperformance information relating to HCCs, including monitoring the use of the card and its budgetary impact, as well as the cost of administering HCCs; and the effectiveness of controls relating to the issue, maintenance and cancellation of the HCC; and to limit its incorrect or fraudulent use.

The objective of this audit was to assess the efficiency and effectiveness of Australian Human Rights Commission’s handling of complaints.

The objective of this audit was to assess the effectiveness of the Department of Social Services' fraud control arrangements.

The objective of the audit was to assess the Australian Taxation Office's effectiveness in meeting its revenue and resourcing commitments for the Tax Avoidance Taskforce.

The objective of the audit was to assess the effectiveness of Medicare electronic claiming arrangements, including an assessment of the extent to which claiming and processing efficiencies for the Government, health professionals and Medicare customers have been achieved.

The objective of the audit was to assess the effectiveness of the governance board in Hearing Australia.

The objective of the audit was to assess the effectiveness of the transition of the Remote Jobs and Communities Programme to the Community Development Programme, including whether the Community Development Programme is well designed and administered effectively and efficiently.

The objective of this audit was to assess the effectiveness of Defence’s administration of allowances and entitlements paid to its Australian Public Service (APS) employees.

The objective of the audit was to evaluate the Department's performance in pursuit of selected PBS program objectives and outcomes, including to investigate and evaluate the economy, efficiency, administrative effectiveness and accountability of the management of the listing process as a significant element of the program. This involved a review of the developments in the listing process over recent years including: the establishment of a comprehensive database of major applications for PBS listing between 1991 and 1996, which facilitated a detailed analysis of the time taken to list drugs on the PBS schedule; a technical consultancy into the DHFS' Guidelines to industry for preparation of applications for PBS listing, and into the use of the economic analysis in assessing proposals for PBS listing; and a review of the selection process including the operations of the PBS advisory committees.

The objective of the audit was to assess the effectiveness of the Department of Infrastructure, Transport, Regional Development and Communications’ design and implementation of measures to support the aviation sector in response to the COVID-19 pandemic.

The audit objective was to provide independent assurance to the Parliament on the effectiveness of Australian Public Service organisations in the use and management of the HRIS to satisfy mandatory reporting requirements, as well as provide meaningful information to management. The audit also considered the use of employee self service facilities offered by the HRIS, which has the capacity to provide staff with access to their personal information, reduce manual processing and streamline processing.

The audit objective was to assess the Tax Office's effectiveness in administering the tax obligations of non-residents.

The objective of the audit is to assess the effectiveness of the Department of the Prime Minister and Cabinet’s implementation of food security initiatives for remote Indigenous communities.

Procurement is a significant public sector activity worth $47.4 billion in 2016–17. This information report seeks to provide greater transparency on procurement activity in the Australian public sector. This information report is neither an audit nor an assurance review and presents no conclusions or opinions. The report presents in a variety of ways, including tables and figures, publicly available data from public sector procurement activity.

The objective of the audit was to assess the administrative effectiveness of the CCAS. The audit focused on the following key areas: targeting non-compliance; real time compliance activity; post transaction compliance activity; and planning and performance evaluation. As the imports phase of the Integrated Cargo System (ICS) was only introduced in October 2005, this system was not reviewed as part of the audit. Our audit programme for 2005–06 includes ICS as a potential audit topic.

The objective of this audit was to assess the effectiveness of the Department of Finance’s administration of the Parliamentary Expenses Management System project.

The objective of the audit was to assess whether the design and early implementation of the Australian Government’s response to Recommendation 86 of the Royal Commission into Aged Care Quality and Safety has been effective.

The objective of the audit was to assess the effectiveness of the Tax Office's administration of the Superannuation Co-contribution Scheme.

The audit reviewed five key areas: governance arrangements; information technology systems and controls; co-contribution processing; compliance approaches; and communication with clients.

The objective of this audit was to examine the effectiveness of the National Indigenous Australians Agency’s management of provider fraud and non-compliance risks.

The objective of this audit was to examine the Department of Foreign Affairs and Trade’s (DFAT’s) achievement of value for money objectives in the delivery of Official Development Assistance (aid) through facility arrangements.

The objective of this audit was to assess the effectiveness of controls being implemented and/or developed by the National Disability Insurance Agency (NDIA) to ensure National Disability Insurance Scheme (NDIS) access decisions are consistent with legislative and other requirements.

The audit objectives were to assess the effectiveness of:

• selected agencies’ administration in developing advertising campaigns and implementing key processes against the requirements of the Australian Government’s campaign advertising framework, and other key legal and administrative requirements; and
• the ongoing administration of the campaign advertising framework.

The audit objective was to assess the effectiveness of the Department of the Environment and Energy’s design of the Threatened Species Prospectus.

The objectives of this information report are to provide transparency of, and insights on, government grants expense and Commonwealth entities’ self-reporting of grants on GrantConnect.

The current audit has focussed on Stage 2 of the Scheme. Its objective was to assess whether ACIS is being administered effectively by DIISR and, as relevant, by Customs. In particular, the audit examined the department's arrangements for:

• assessing the eligibility of participants to receive duty credits;
• calculating duty credits accurately and adhering to the funding limits for the Scheme;
• checking the integrity of participants' claims, which are self-assessed;
• accounting for the duty credits transferred to and used at Customs; and
• measuring and reporting on the performance of ACIS.

The audit also followed up on whether the ANAO's previous recommendations have been addressed.

The audit assessed the effectiveness of the rural research and development corporations’ management of probity.