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Footnotes

Chapter 2 Audit Report No. 07 2009-10 Administration of Grants by the National Health and Medical Research Council

[1]       The following information is taken from Audit Report No. 07 2009-10, Administration of Grants by the National Health and Medical Research Council, pp. 11-14.

[2]       NHMRC, Annual Report, 2007-08.

[3]       Department of Health and Ageing, Portfolio Budget Statements 2009-10, p. 673.

[4]       ANAO Audit Report No. 29 2003-04, Governance of the National Health and Medical Research Council.

[5]       J. Uhrig, Review of the corporate governance of statutory authorities and office holders, June 2003.

[6]       The following information is taken from Audit Report No. 07 2009-10, p. 15.

[7]       ANAO Audit Report No. 07 2009-10, pp. 15-16.

[8]       Audit Report No. 07 2009-10, p. 16.

[9]       Audit Report No. 07 2009-10, p. 16.

[10]     Audit Report No. 07 2009-10, pp. 16-18.

[11]     NHMRC Strategic Plan 2007-2009, p. 17.

[12]     Professor Anderson, NHMRC, p. 4. All references to witnesses’ evidence comes from the Committee’s hearing into this audit dated 12 May 2010, with page numbers relating to the Proof Committee Hansard.

[13]     Professor Anderson, NHMRC, pp. 4-5.

[14]     Professor Anderson, NHMRC, p. 4.

[15]     See Table 3.4, Audit Report No. 07 2009-10, p. 68.

[16]     Professor Anderson, NHMRC, p. 4.

[17]     Professor Anderson, NHMRC, p. 4.

[18]     Professor Anderson, NHMRC, p. 5.

[19]     Audit Report No. 07 2009-10, pp. 70-71.

[20]     Audit Report No. 07 2009-10, p. 73.

[21]     Ms Geue, ANAO, p. 7.

[22]     Professor Anderson, NHMRC, p. 6.

[23]     Professor Anderson, NHMRC, p. 8.

[24]     Professor Anderson, NHMRC, p. 11.

[25]     Professor Anderson, NHMRC, p. 11.

[26]     Professor Anderson, NHMRC, p. 9.

[27]     Audit Report No. 07 2009-10, p. 66.

[28]     Ms Geue, ANAO, p. 12.

[29]     Ms Geue, ANAO, p. 12.

[30]     Professor Anderson, NHMRC, p. 10; Audit Report No. 07 2009-10, p. 89.

[31]     Professor Anderson, NHMRC, p. 12.

[32]     Professor Anderson, NHMRC, p. 10.

[33]     Professor Anderson, NHMRC, p. 16.

[34]     Audit Report No. 07 2009-10, pp. 52-53.

[35]     Audit Report No. 07 2009-10, pp. 52-53.

[36]     Audit Report No. 07 2009-10, p. 53.

[37]     Professor Anderson, NHMRC, p. 11.

[38]     Professor Anderson, NHMRC, p. 11.

[39]     Professor Anderson, NHMRC, p. 11.

[40]     Professor Anderson, NHMRC, p. 11.

[41]     Professor Anderson, NHMRC, p. 11.

[42]     Professor Anderson, NHMRC, pp. 11-12.

[43]     Professor Anderson, NHMRC, p. 13.

[44]     Professor Anderson, NHMRC, p. 13.

[45]     Professor Anderson, NHMRC, p. 13.

[46]     Professor Anderson, NHMRC, p. 14.

[47]     Professor Anderson, NHMRC, p. 14.

[48]     Audit Report No. 07 2009-10, pp. 76-88.

[49]     Audit Report No. 07 2009-10, p. 79.

[50]     Dr Morris, NHMRC, p. 15.

[51]     Audit Report No. 07 2009-10, p. 86; Dr Morris, NHMRC, p. 15.

Chapter 3 Audit Report No. 08 2009-10 The Australian Taxation Office’s Implementation of the Change Program: a strategic overview

[1]       The following information is taken from Audit Report No. 08 2009-10, The Australian Taxation Office’s Implementation of the Change Program: a strategic overview, pp. 13-26.

[2]       The Tax Office selected the global management consulting, technology services and outsourcing company Accenture to work with it on the initial strategy setting and high level design of what was to become the Change Program. The initial strategy was approved in March 2004 and design work for the ICP began in 2005, two years before a planned deployment in the production environment.

[3]       OECD Public Management Policy Brief No. 8 – The Hidden Threat to e-Government: Avoiding large government IT failures. March 2001. Available at <http://www.oecd.org/dataoecd/19/12/1901677.pdf.>

[4]       A subsequent review in 2009 has now added another six months to the length of time to be taken until the Change Program is completed.

[5]       Business Case – Phase 2, Easier, Cheaper and More Personalised Change Program, version 6.3, 10 December 2004, page 2.

[6]       The FHSA was contracted separately to the Change Program.

[7]       The Tax Office subsequently advised the Committee that as at 31 December 2009 actual expenditure stood at $780 million. (Australian Taxation Office, Submission No. 1, Attachment 4, p. 7.) The Taxation Commissioner told Senate Estimates in June 2010 that actual expenditure to 30 June 2010 would be $820 million. (Senate Economics Legislation Committee Estimates, 1 June 2010, Proof Hansard, p. 83.)

[8]       This amount is the total forecast expenditure of $879 million minus the ‘not to exceed’ business case budget of $445 million.

[9]       The following information is taken from Audit Report No. 08 2009-10, p. 21.

[10]     Audit Report No. 08 2009-10, p. 21.

[11]     Gershon, P., Review of the Australian government’s use of information and communication technology, Commonwealth of Australia August 2008. See further <http://www.financeminister.gov.au/media/2008/mr_372008.html.> 

[12]     Audit Report No. 08 2009-10, p. 21.

[13]     Audit Report No. 08 2009-10, p. 22.

[14]     Audit Report No. 08 2009-10, p. 22.

[15]     Audit Report No. 08 2009-10, p. 22.

[16]     Audit Report No. 08 2009-10, p. 22.

[17]     Audit Report No. 08 2009-10, pp. 22-23.

[18]     Audit Report No. 08 2009-10, p. 23.

[19]     Audit Report No. 08 2009-10, p. 23.

[20]     Audit Report No. 08 2009-10, p. 23.

[21]     Audit Report No. 08 2009-10, p. 23.

[22]     Audit Report No. 08 2009-10, pp. 23-24.

[23]     Audit Report No. 08 2009-10, pp. 24-25.

[24]     On 13 May 2008 the Australian Government announced a review of Australia’s taxation system. This review, chaired by Dr Ken Henry, Secretary of the Treasury, looked at the current tax system and made recommendations to position Australia to deal with the demographic, social, economic and environmental challenges of the 21^st century. The final report was presented to the Treasurer in December 2009. See <http://www.taxreview.treasury.gov.au> [accessed 9 March 2010].

[25]     Audit Report No. 08 2009-10, pp. 25-26.

[26]     ‘End-to-end testing’ requires assessment of systems on a fully integrated basis.

[27]     Joint Committee of Public Accounts and Audit: http://www.aph.gov.au/house/committee/jcpaa/taxationbiannual0410/index.htm.

[28]     Audit Report No. 08 2009-10, pp. 65-68.

[29]     Mr Butler, ATO, p. 2. All references to witnesses’ evidence comes from the Committee’s hearing into this audit dated 22 April 2010, with page numbers relating to the Proof Committee Hansard.

[30]     Mr D’Ascenzo, ATO, p. 5.

[31]     Mr Butler, ATO, p. 5.

[32]     Mr D’Ascenzo, ATO, p. 4.

[33]     Mr D’Ascenzo, ATO, p. 5.

[34]     Mr Gibson, ATO, p. 12.

[35]     Mr Gibson, ATO, p. 12.

[36]     Mr Gibson, ATO, p. 13.

[37]     Mr Dark, ATO, p. 13.

[38]     Mr Gibson, ATO, p. 13.

[39]     Audit Report No. 08 2009-10, p. 23.

[40]     Audit Report No. 08 2009-10, p. 23.

[41]     Mr Butler, ATO, p. 11.

[42]     Mr Butler, ATO, pp. 11-12.

[43]     Mr Butler, ATO, p. 12.

[44]     End-to-end testing refers to system testing to establish confidence that all elements (as distinct from discrete processes and/or elements) of the application work together and that the system as a whole is ‘fit-for-purpose’ as a fully integrated system. (Audit Report No. 08 2009-10, p. 7)

[45]     Audit Report No. 08 2009-10, pp. 100-107.

[46]     Mr Dark, ATO, p. 8.

[47]     Mr Ryan, ATO, p. 9.

[48]     Mr Butler, ATO, p. 9.

[49]     Mr Butler, ATO, p. 10.

[50]     Mr Butler, ATO, p. 9.

[51]     Mr Butler, ATO, p. 7.

[52]     Mr Chapman, ANAO, p. 8.

[53]     Audit Report No. 08 2009-10, p. 114.

[54]     Audit Report No. 08 2009-10, p. 115.

[55]     Audit Report No. 08 2009-10, p. 115.

[56]     Mr Butler, ATO, p. 5.

[57]     Mr Butler, ATO, p. 3.

[58]     Mr Butler, ATO, p. 5.

[59]     Mr D’Ascenzo, ATO, p. 6.

[60]     Mr Gibson, ATO, p. 13.

[61]     Mr Chapman, ANAO, p. 14.

[62]     The Hon Ms Ley, Member for Farrer, p. 7. See for example, Sabra Lane, ‘Computer glitches leave taxpayers on struggle street’, ABC News, April 15, 2010 and Jacob Saulwick, ‘Human  error to blame for delays to refunds’, Sydney Morning Herald, April 20, 2010

[63]     Mr Butler, Senate Economics Legislation Committee Estimates, Proof Hansard, 1 June 2010, p. 85.

Chapter 4 Audit Report No. 10 2009-10 Processing of Incoming International Air Passengers

[1]       The following information is taken from Audit Report No. 10 2009-10, Processing of Incoming International Air Passengers, pp. 11-13.

[2]       The major Australian international airports are in: Sydney; Brisbane; Cairns; Darwin; Melbourne; Adelaide; Perth and Gold Coast.

[3]       Australian Customs and Border Protection Service, Strategic Outlook 2015.

[4]       The following information is taken from Audit Report No. 10 2009-10, p. 12.

[5]       Audit Report No. 10 2009-10, pp. 12-13.

[6]       Audit Report No. 10 2009-10, p. 34.

[7]       Audit Report No. 10 2009-10, pp. 35 and 37.

[8]       Ms Dorrington, Australian Customs and Border Protection Service (Customs), p. 2. All references to witnesses’ evidence comes from the Committee’s hearing into this audit dated 11 March 2010, with page numbers relating to the Proof Committee Hansard.

[9]       Ms Dorrington, Customs, p. 2.

[10]     Audit Report No. 10 2009-10, p. 35.

[11]     Customs, submission no. 6, npn.

[12]     Customs, submission no. 6, npn.

[13]     Audit Report No. 10 2009-10, pp. 41-42.

[14]     Customs, submission no. 6, npn.

[15]     Customs, submission no. 6, npn.

[16]     Audit Report No. 10 2009-10, pp. 35-36.

[17]     Audit Report No. 10 2009-10, p. 37.

[18]     Ms Dorrington, Customs, p. 2.

[19]     Audit Report No. 10 2009-10, p. 39.

[20]     Audit Report No. 10 2009-10, p. 39.

[21]     Customs, submission no. 6, npn.

[22]     Customs, submission no. 6, npn.

[23]     Customs, submission no. 6, npn.

[24]     Audit Report No. 10 2009-10, pp. 38-39.

[25]     Audit Report No. 10 2009-10, p. 39.

[26]     Customs, submission no. 6, npn.

[27]     Audit Report No. 10, 2009-10, p. 68-69.

[28]     Audit Report No. 10, 2009-10, p. 71.

[29]     Ms Dorrington, Customs, p. 2.

[30]     Ms Dorrington, Customs, p. 3.

[31]     Audit Report No. 10, 2009-10, p. 28.

[32]     Mr Cahill and Mr Clarke, Australian National Audit Office (ANAO), p. 4.

[33]     Ms Dorrington, Customs, p. 5.

[34]     Ms Dorrington, Customs, p. 5.

[35]     Ms Dorrington, Customs, p. 5.

[36]     Mr Clark, ANAO, p. 6.

[37]     Customs, submission no. 6, npn.

[38]     Department of Immigration and Citizenship (DIAC), correspondence, 24.03.2010.

[39]     DIAC, correspondence, 24.03.2010.

[40]     Audit Report No. 10 2009-10, p. 54.

[41]     Audit Report No. 10 2009-10, p. 62.

[42]     Ms Roach, ANAO, p. 6.

[43]     Ms Dorrington, Customs, p. 7.

[44]     Ms Dorrington, Customs, p. 7.

[45]     Ms Dorrington, Customs, p. 8.

[46]     Customs, submission no. 6, npn.

Chapter 5 Audit Report No. 15 2009-10 AusAID’s Management of the Expanding Australian Aid Program

[1]       The following information is taken from Audit Report No. 15 2009-10, AusAID’s Management of the Expanding Australian Aid Program, pp. 13-16.

[2]       Commonwealth of Australia 2009, Australia’s International Development Assistant Program, A Good International Citizen, Statement by the Hon. Stephen Smith MP, Minister for Foreign Affairs and the Hon. Bob McMullan MP, Parliamentary Secretary for International Development Assistance, 12 May 2009, p. 1.  

[3]       Real growth, adjusted for inflation. In September 2005, the Australian Government announced a doubling in the aid program on 2004 levels to around $4 billion annually by 2010. [See press Release, 13 September 2005, by Prime Minister John Howard, Increases in overseas aid.]

[4]       The MDGs set global development targets to be achieved by 2015 for poverty and hunger reduction, primary education, gender equality, maternal health and child mortality, combating disease, environmental sustainability, and global partnerships. The MDGs are drawn from actions and targets contained in the ‘Millennium Declaration,’ which was adopted by 189 nations and signed by 147 heads of states and governments during the United Nations Millennium Summit in September 2000.

[5]       This approach is illustrated by Pacific Partnerships for Development, which were launched by the Prime Minister under the 2008 Port Moresby Declaration. The partnerships jointly commit Australia and Pacific nations to achieving and assessing progress against shard goals. [Media Release from the Prime Minister of Australia, 6 March 2008, Port Moresby Declaration.]

[6]       In the aid context, fragmentation refers to the situation when there are many small projects being delivered; proliferation refers to the provision of aid by a wide variety of donors in relatively small amounts.

[7]       AusAID 2006, Australian Aid: Promoting Growth and Prosperity: A White Paper on the Australia Government’s aid program.

[8]       The following information is taken from Audit Report No. 15 2009-10, pp. 14-15.

[9]       Global programs include funding for humanitarian, emergency and refugee programs, funding for programs run by multilateral organisations such as the World Bank, Asian Development Bank, and United Nations agencies, and funding for non government organisations, volunteer and community programs.

[10]     ODE was established by the 2006 White Paper as an independent unit within AusAID responsible for monitoring the quality and evaluating the impact of Australian aid.

[11]     Audit Report No. 15 2009-10, pp. 15-16.

[12]     Audit Report No. 15 2009-10, pp. 51-54 and 61.

[13]     Mr Clout, AusAID, p. 4. All references to witnesses’ evidence comes from the Committee’s hearing into this audit dated 17 March 2010, with page numbers relating to the Proof Committee Hansard.

[14]     Mr Clout, AusAID, p. 4.

[15]     Mr Clout, AusAID, p. 4.

[16]     Mr Clout, AusAID, p. 4.

[17]     Mr Clout, AusAID, pp. 4-5.

[18]     Audit Report No. 15 2009-10, pp. 48 and 60.

[19]     Audit Report No. 15 2009-10, p. 60.

[20]     Mr Clout, AusAID, p. 5.

[21]     Mr Clout, AusAID, p. 5.

[22]     Mr Clout, AusAID, pp. 5-6.

[23]     Mr Clout, AusAID, p. 5.

[24]     Mr Clout, AusAID, p. 6.

[25]     Mr Clout, AusAID, p. 6.

[26]     Mr Clout, AusAID, p. 6.

[27]     Audit Report No. 15 2009-10, pp. 81-82.

[28]     Mr Dunn, AusAID, p. 7.

[29]     Mr Dunn, AusAID, p. 7.

[30]     Audit Report No. 15 2009-10, p. 128.

[31]     Audit Report No. 15 2009-10, p. 129.

[32]     Audit Report No. 15 2009-10, p. 130.

[33]     AusAID, submission no. 9.

[34]     Audit Report No. 15 2009-10, p. 133.

[35]     Audit Report No. 15 2009-10, p. 133.

[36]     Activity proliferation refers to the provision of aid by a wide variety of donors in relatively small amounts.

[37]     Audit Report No. 15 2009-10, p. 133.

[38]     AusAID, submission no. 9.

[39]     AusAID, submission no. 9.

[40]     Audit Report No. 15 2009-10, p. 69.

[41]     Mr Clout, AusAID, p. 10.

[42]     Audit Report No. 15 2009-10, pp. 149-151.

[43]     Mr Dunn, AusAID, p. 11.

[44]     Audit Report No. 15 2009-10, pp. 157. For an explanation of why the distinction is important see Audit Report No. 15 2009-10, pp. 151-52.

[45]     AusAID, submission no. 9.

[46]     AusAID, submission no. 9.

[47]     AusAID, submission no. 9.

[48]     AusAID, submission no. 9.

[49]     AusAID, submission no. 9.

[50]     AusAID, submission no. 9.

[51]     AusAID, submission no. 9.

[52]     AusAID, submission no. 9.

Chapter 6 Auditor Report No. 20 2009-1 The National Broadband Network Request for Proposal Process

[1]       The following information is taken from Audit Report No. 20 2009-10, The National Broadband Network Request for Proposal Process, pp. 13-16.

[2]       Australian Labor Party 2007, New Directions for Communications: A Broadband Future for Australia – Building a National Broadband Network, pp. 4 and 19. Before the 2007 election, the current Minister for Broadband, Communications and the Digital Economy also announced (while in Opposition) a six-month timeframe to undertake the competitive assessment process.

[3]       To be eligible to lodge a proposal, potential proponents were required to lodge with the department a $5 million bid bond and sign a confidentiality agreement by 23 May 2008. For ease of reference, those potential proponents that met pre-qualification requirements have been referred to as proponents in the report.

[4]       The RFP minimum conditions of participation were that proposals: be in English; use Australian legal units of measurement; include a completed and signed proponent’s declaration; meet the conditions relating to the submission of multiple proposals; and include a SME Participation Plan.

[5]       The following information is taken from Audit Report No. 20 2009-10, pp. 16-17.

[6]       The following information is adapted from Audit Report No. 20 2009-10, pp. 17-23,

[7]       Section 51 (xxxi) of the Australian Constitution provides the Parliament with the power to make laws with respect to the acquisition of property on just terms.

[8]       The objectives were competing and, at times, conflicting. For example, the RFP asked proponents to build and operate an NBN that: covered 98 per cent of all Australian homes and businesses; offered speeds of 12 Mbps; enabled low access prices while allowing proponents to earn a return on investment commensurate with risk; and provided the Commonwealth with a return on its investment (Objectives 1, 2, 11 and 13).

[9]       The ANAO has not disclosed the range of potential compensation in view of the commercial sensitivities attaching to such estimates.

[10]     Audit Report No. 20 2009-10, p. 22.

[11]     Audit Report No. 20 2009-10, p. 22.

[12]     Audit Report No. 20 2009-10, p. 23.

[13]     Audit Report No. 20 2009-10, p. 23.

[14]     Audit Report No. 20 2009-10, p. 58.

[15]     Audit Report No. 20 2009-10, p. 58.

[16]     Audit Report No. 20 2009-10, Appendix 1, p. 93.

[17]     Mr Harris, Department of Broadband, Communications and the Digital Economy (DBCDE), p. 15. All references to witnesses’ evidence comes from the Committee’s hearing into this audit dated 11 March 2010, with page numbers relating to the Proof Committee Hansard.

[18]     Ms Cullen, DBCDE, p. 16.

[19]     DBCDE, submission no. 10, p. 4.

[20]     DBCDE, submission no. 10, p. 3.

[21]     DBCDE, submission no. 10, p. 4.

[22]     Audit Report No. 20 2009-10, pp. 44-45.

[23]     Audit Report No. 20 2009-10, pp. 45 and 48.

[24]     Audit Report No. 20 2009-10, pp. 48 and 51.

[25]     Mr Cahill, ANAO, p. 17; Audit Report No. 20 2009-10, p. 57.

[26]     Audit Report No. 20 2009-10, p. 57; Ms Cass, ANAO, p. 17.

[27]     Mr Harris, DBCDE, pp. 17 and 20.

[28]     Ms Cass, ANAO, p. 24. See also Audit Report No. 20 2009-10, p. 82.

[29]     Ms Cullen, DBCDE, p. 25.

[30]     Ms Cass, ANAO, p. 27.

[31]     Mr Harris, DBCDE, p. 33.

[32]     Mr Harris, DBCDE, p. 33.

[33]     Ms Cass, ANAO, pp. 27-28. See also Audit Report No. 20 2009-10, p. 79.

[34]     Mr Harris, DBCDE, p. 28. The minimum mandatory requirements for a proposal were: the proposal should be in English, use Australian legal units of measurement, include a completed and signed proponent’s declaration, meet the conditions relating to the submission of multiple proposals and include a Small Business Enterprise (SME) Participation Plan.

[35]     Ms Cullen, DBCDE, p. 29.

[36]     Ms Cullen, DBCDE, p. 29.

[37]     Audit Report No. 20 2009-10, p. 23.

[38]     Mr Harris, DBCDE, pp. 34-35.

Chapter 7 Audit Report No. 26 2009-10 Administration of Climate Change Programs

[1]       The following information is taken from Audit Report No. 26 2009-10, Administration of Climate Change Programs, pp. 11-15.

[2]       Department of Climate Change and Energy Efficiency, Adapting to Climate Change [Internet] Canberra, January 2010, available from <http://www.climatechange.gov.au/en/government/adapt> (accessed 19 March 2010).

[3]       The management of LETDF was transferred from the Department of Innovation, Industry, Science and Research to the Department of Resources, Energy and Tourism from 1 July 2008. Prior to November 2007, the program was administered by the then Department of Industry, Tourism and Resources.

[4]       The programs administered by DEWHA were transferred to DCCEE in March 2010.

[5]       Funding for GGAP has been fully expensed.

[6]       The original rebate was revised from $2.50 per peak watt in September 2000 to $5.50 per watt. This was then revised down to $4 per watt in May 2003. In May 2007, the rebate was doubled to $8 per watt.

[7]       Department of the Environment, Water, Heritage and the Arts, Annual Report 2008-09.

[8]       The following information is taken from Audit Report No. 26 2009-10, pp. 15-16.

[9]       The following information is taken from Audit Report No. 26 2009-10, pp. 16-18.

[10]     Audit Report No. 26 2009-10, pp. 46-50.

[11]     DCCEE, submission no. 6, npn.

[12]     Audit Report No. 26 2009-10, p. 58.

[13]     DCCEE, submission no. 6, npn.

[14]     DCCEE, submission no. 6, npn.

[15]     Audit Report No. 26, 2009-10, p. 79.

[16]     DCCEE, submission no. 6, npn.

[17]     DCCEE, submission no. 6, npn.

[18]     Audit Report No. 26 2009-10, pp. 93-96.

[19]     DCCEE, submission no. 6, npn.

[20]     Audit Report No. 26 2009-10, p. 28.

[21]     DEWHA, submission no. 8, npn.

[22]     DEWHA, submission no. 8, npn.

[23]     DCCEE, submission no. 6, npn.

[24]     DCCEE, submission no. 6, npn.

Chapter 8 Audit Report No. 27 2009-10 Coordination and Reporting of Australia’s Climate Change Measures

[1]       The following information has been taken from Audit Report No. 27 2009-10, Coordination and Reporting of Australia’s Climate Change Measures, pp. 15-18.

[2]       M Parry, O Canziani and J Palutikof, World Meteorological Organisation Bulletin 57 (1) April 2008, Key IPCC Conclusions on Climate Change Impacts and Adaptations, p. 4.

[3]       Bureau of Meteorology, Monitoring Australia’s Climate Change fact sheer, BOM available from <http://www.bom.gov.au/climate/docs/FactSheet3pdf> accessed 28 June 2010.

[4]       Climate Change Budget Overview 2009-2010, p. 3.

[5]       The department has advised that it is establishing the Australian Climate Change Regulatory Authority to implement the CPRS.

[6]       Department of Finance and Deregulation, ‘Strategic Review of Australian Government Climate Change Programs,’ Final Report, July 2008, p. 42.

[7]       Mitigation is achieved through abatement initiatives. The terms mitigation and abatement are used interchangeably throughout the report. Measures can include grant programs, regulation, incentives, rebate schemes and voluntary initiatives.

[8]       Fugitive emissions are by-products, waste or loss in the process of fuel production, storage or transport, such as methane released into the atmosphere during oil drilling and refining, or leakage from pipelines.

[9]       Department of Climate Change, Australia’s Fifth National Communication on Climate Change, 2010, p. 5.

[10]     The following information is taken from Audit Report No. 27 2009-10, p. 18.

[11]     The following information is taken from Audit Report No. 27 2009-10, pp. 18-21.

[12]     Mt CO2e refers to millions of tonnes (Mt) of carbon dioxide equivalents (CO2e). 74.5 Mt CO2e represented 13.5 per cent of Australia’s emissions in 2008 using Kyoto Protocol accounting.

[13]     Business as usual refers to the likely action taken in the absence of the measure.

[14]     Audit Report No. 27 2009-10, pp. 49-52.

[15]     DCCEE, submission no. 6, npn. Report available http://www.coag.gov.au/reports/index.cfm.

[16]     Audit Report No. 27 2009-10, pp. 56-58.

[17]     Audit Report No. 27 2009-10, p. 58.

[18]     DCCEE, submission no. 6, npn.

[19]     Audit Report No. 27 2009-10, p. 65.

[20]     Audit Report No. 27 2009-10, p. 69.

[21]     DCCEE, submission no. 6, npn.

[22]     DCCEE, submission no. 6, npn.

[23]     DCCEE, submission no. 6, npn.

[24]     DCCEE, submission no. 6, npn.

[25]     DCCEE, submission no. 6, npn.

[26]     Audit Report No. 27 2009-10, p. 76.

[27]     DCCEE, submission no. 6, npn.

[28]     DCCEE, submission no. 6, npn.

[29]     DCCEE, submission no. 6, npn.

[30]     DCCEE, submission no. 6, npn.

[31]     DCCEE, submission no. 6, npn.

[32]     Audit Report No. 27 2009-10, p. 91.

[33]     Audit Report No. 27 2009-10, p. 91.

[34]     DCCEE, submission no. 6, npn.

[35]     Audit Report No. 27 2009-10, p. 85.

[36]     Audit Report No. 27 2009-10, p. 92.

[37]     DCCEE, submission no. 6, npn.

[38]     Audit Report No. 27 2009-10, p. 97.

[39]     Audit Report No. 27 2009-10, p. 97.

[40]     Audit Report No. 27 2009-10, p. 98.

[41]     DCCEE, submission no. 6, npn.

Chapter 9 Audit Report No. 31 2009-10 Management of the AusLink Roads to Recovery Program

[1]       The following information is taken from Audit Report No. 31 2009-10, Management of the AusLink Roads to Recovery Program, pp. 13-15.

[2]       AusLink Annual Report 2007-08, p. 23.

[3]       DITRDLG, Local Government National Report: 2006-07 Report on the Operation of the Local Government (Financial Assistance) Act 1995, p. 7. At the time of the ANAO audit the 2007-08 Report had not been presented to the Parliament.

[4]       For the composition of the $4.18 billion see Figure 1.1 in Chapter 1 of Audit Report No. 31 2009-10.

[5]       ANAO Audit Report No. 31 2005-08, Roads to Recovery, Canberra, 1 March 2006.

[6]       In June 2009, the Nation Building Program (National Land Transport) Act 2009 (Nation Building Act) replaced the AusLink Act as the relevant land transport legislation.

[7]       Programs previously administered under the name ‘AusLink’ were renamed as Nation Building programs in 2008-09. (DITRDLG Annual Report 2008-09, p. 22).

[8]       Consideration was also given to the long standing concern of South Australia that it received a disproportionately low level of funding under the FAGs identified for local roads.

[9]       The following information is taken from Audit Report No. 31 2009-10, pp. 15-16.

[10]     The following information is taken from Audit Report No. 31 2009-10, pp. 16-18.

[11]     In practice, DITRDLG scheduled the payments to LGAs for around the middle of the relevant quarter.

[12]     ANAO’s audit of the initial R2R estimated the interest cost of payments in advance to be between $8.4 million and $19.4 million (ANAO Audit Report No. 31 2005-06, p. 29).

[13]     Audit Report No. 31 2009-10, pp. 22, 129-131.

[14]     Audit Report No. 31 2009-10, p. 16.

[15]     Mr Foulds, DITRGLG, p. 4.

[16]     Mr Foulds, DITRDLG, p. 4.

[17]     Mr Foulds, DITRDLG, p. 4.

[18]     Audit Report No. 31 2009-10, pp. 136-40.

[19]     Mr Boyd, ANAO, p. 5.

[20]     Mr Farmer, DITRDLG, p. 5.

[21]     Mr Farmer, DITRDLG, p. 5.

[22]     Mr Farmer, DITRDLG, pp. 5-6.

[23]     Mr Foulds, DITRDLG, p. 6.

[24]     Mr Foulds, DITRDLG, p. 6.

[25]     Mr Foulds, DITRDLG, p. 6.

[26]     Mr Foulds, DITRDLG, p. 7.

[27]     Mr Foulds, DITRDLG, p. 7.

[28]     Audit Report No. 31 2009-10, p. 108.

[29]     Audit Report No. 31 2009-10, p. 108.

[30]     Audit Report No. 31 2009-10, p. 109.

[31]     Mr Farmer, DITRDLG, p. 10.

[32]     Audit Report No. 31 2009-10, pp. 110-12.

[33]     Mr Foulds, DITRDLG, p. 3; Mr Farmer, DITRDLG, p. 11.

[34]     Mr Farmer, DITRDLG, p. 12.

[35]     Mr McPhee, ANAO, p. 8.

[36]     Mr McPhee, ANAO, p. 8.

[37]     Mr McPhee, ANAO, p. 8.

[38]     Mr McPhee, ANAO, p. 8.

Chapter 10 Audit Report No. 33 2009-10 Building the Education Revolution – Primary Schools for the 21st Century

[1]       The following information is taken from Audit Report No. 33 2009-10, Building the Education Revolution – Primary Schools for the 21^st Century, pp. 11-13.

[2]       The Coordinator-General is responsible for working with administering agencies at the Australian Government and State-Territory level to support and monitor the implementation of key infrastructure and stimulus measures.

[3]       Gruen, D., 8 December 2009, The Return of Fiscal Policy, speech to the Australian Business Economists Annual Forecasting Conference, Canberra, p. 4.

[4]       Council of Australian Governments, 2009, National Partnership Agreement on the Nation Building and Jobs Plan, Canberra.

[5]       In October 2009, the Government agreed to rephrase $500 million of BER program funding from 2010-11 to 2011-12, with the Minister for Education, Employment and Workplace Relations provided with flexibility to allow construction completion deadlines to be varied where this would assist with the achievement of value-for-money outcomes. The rephrasing means that some BER P21 projects will be completed after 31 March 2011.

[6]       Block Grant Authorities (BGAs) are bodies that represent non-government schools in the states and territories for capital funding purposes. There are 14 BGAs, one for each of the two territories that represents both the Catholic and Independent sectors, and two in each state (one for Independent schools and another for Catholic schools).

[7]       The new framework for federal financial relations, which commenced on 1 January 2009, aims to provide clearer specification of the roles and responsibilities of each level of government so that the appropriate government is accountable to the community. It also aims to provide more transparent reporting of outputs and outcomes to drive better service delivery and reform.

[8]       The following information is taken from Audit Report No. 33 2009-10, p. 13.

[9]       Audit Report No. 33 2009-10, p. 14.

[10]     Audit Report No. 33 2009-10, p. 15.

[11]     Project commencement was defined as: the undertaking of any action, post any design phase that incurs an expense covered by BER funding for that project. DEEWR has further advised that, as at 28 February 2010, 97 per cent of BER P21 projects have commenced.

[12]     Audit Report No. 33 2009-10, pp. 15-16.

[13]     Audit Report No. 33 2009-10, p. 16.

[14]     The Australian Government provides Education Authorities with an administration payment of 1.5 per cent of total jurisdictional funding to cover the discharge of their responsibilities under the NPA.

[15]     Audit Report No. 33 2009-10, pp. 17-18.

[16]     Audit Report No. 33 2009-10, p. 18.

[17]     Audit Report No. 33 2009-10, p. 99.

[18]     Audit Report No. 33 2009-10, pp. 99 and 103.

[19]     Mr Manthorpe, DEEWR, p. 14. All references to witnesses’ evidence comes from the Committee’s hearing into this audit dated 21 June 2010, with page numbers relating to the Proof Committee Hansard.

[20]     Ms Paul, DEEWR, p. 15.

[21]     Ms Paul, DEEWR, p. 15.

[22]     Ms Paul, DEEWR, p. 16.

[23]     Mr Manthorpe, DEEWR, p. 21.

[24]     DEEWR, submission no. 7, npn.

[25]     DEEWR, submission no. 7, npn.

[26]     Ms Paul, DEEWR, p. 23.

[27]     Ms Paul, DEEWR, p. 23.

[28]     Mr Manthorpe, DEEWR, p. 29.

[29]     Audit Report No. 33 2009-10, p. 110.

[30]     Ms Paul, DEEWR, p. 19.

[31]     Audit Report No. 33 2009-10, p. 135-36.

[32]     Ms Paul, DEEWR, p. 24.

[33]     Mr Manthorpe, DEEWR, p. 24.

[34]     Ms Paul, DEEWR, p. 27.

[35]     Ms Paul, DEEWR, p. 27.

[36]     Mr McPhee, ANAO, p. 25.

[37]     Mr Cahill, ANAO, p. 25.

[38]     See for example Natasha Bita, ‘Catholics get more from BER’, The Australian, May 21, 2010, and Jodie Minus, ‘Catholic school undercuts BER costings’, The Australian, June 1, 2010.

[39]     Mr Manthorpe, DEEWR, p. 29.

[40]     Mr Manthorpe, DEEWR, p. 29. For further discussion of this issue see Senate Education, Employment and Workplace Relations Legislation Committee Estimates, Official Committee Hansard, 3 June 2010.

[41]     The Interim Report is available on the Building the Education Revolution Implementation Taskforce website at: http://www.bertaskforce.gov.au/pages/default.aspx.

[42]     Audit Report No. 33 2009-10, pp. 124-151.

[43]     Ms Paul, DEEWR, p. 30.

[44]     DEEWR, submission no. 7, npn.

[45]     DEEWR, submission no. 7, npn. See also Audit Report No. 33 2009-10, p. 192.

[46]     DEEWR, submission no. 7, npn.

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