Background to the Review
1.1
The Joint Committee of Public Accounts and Audit (the Committee) has a statutory responsibility to examine all reports of the Auditor-General presented to the Australian Parliament.
About the Inquiry
Objectives and scope
1.2
On 11 September 2019 the Committee resolved to inquire into seven Auditor-General reports on the theme of efficiency and effectiveness.
Auditor-General Report No. 25 (2018-19) Efficiency of the Processing of Applications for Citizenship by Conferral
Auditor-General Report No. 29 (2018-19) Efficiency of the Investigation of Transport Accidents and Safety Occurrences
Auditor-General Report No. 38 (2018-19) Application of Cost Recovery Principles
Auditor-General Report No. 42 (2018-19) Management of Small Business Tax Debt
Auditor-General Report No. 44 (2018-19) Effectiveness of the Export Finance and Insurance Corporation
Auditor-General Report No. 45 (2018-19) Coordination and Targeting of Domestic Violence Funding and Actions
Auditor-General Report No. 51 (2018-19) Farm Management Deposits Scheme
1.3
In a small number of cases, names and responsibilities of agencies reviewed have changed following machinery of government changes. This report refers to the agencies as they were at the time of the audit. As far as possible, the Committee has addressed recommendations to the current arrangements of agencies.
Inquiry Conduct
1.4
On 13 September 2019, the Committee issued a media release announcing the inquiry and inviting submissions to be received by 24 October 2019. The Committee also invited submissions from the agencies included in the
Auditor-General reports considered. The inquiry received 14 submissions, which are listed at Appendix A.
1.5
Public hearings were held on 15 November 2019, and 4 December 2019. A list of witnesses and organisations who appeared is at Appendix B.
Report Outline
1.7
Chapter 2 considers Auditor-General’s Report No. 25 of 2018-19, which examined the efficiency of the processing of applications for citizenship by conferral by the Department of Home Affairs.
1.8
Chapter 3 considers Auditor-General’s Report No. 29 of 2018-19, which examined the efficiency of the Australian Transport Safety Bureau investigation of transport accidents and safety occurrences.
1.9
Chapter 4 considers Auditor-General’s Report No. 38 of 2018-19, which analyses how the Australian Maritime Safety Authority, Department of Agriculture and Water Resources and Department of Health effectively apply the Cost Recovery Guidelines across various fee and levy activities.
1.10
Chapter 5 considers Auditor-General’s Report No. 42 of 2018-19, which assessed the effectiveness of the Australian Taxation Office’s management of small business tax debt arising from compliance activities.
1.11
Chapter 6 considers Auditor-General’s Report No. 44 of 2018-19, which examined the effectiveness of Export Finance Australia in relation to its operation within its prescribed mandate, managing its financial and service delivery functions and meetings its statutory and prudential responsibilities.
1.12
Chapter 7 considers Auditor-General’s Report No. 45 of 2018-19, which assessed the effectiveness of the Department of Social Services’ role in implementing the National Plan to Reduce Violence Against Women and their Children 2010-2022.
1.13
Chapter 8 considers Auditor-General’s Report No. 51 of 2018-19, which examined which assess whether the Australian Taxation and Agriculture have effectively administered the Farm Management Deposit Scheme.