Details

Creator
Australian National Audit Office
Title
AQIS cost-recovery systems : Australian Quarantine and Inspection Service / the Auditor-General
Call Number
Nq 328.94 AUS
Created/Published
Canberra : Australian National Audit Office, c2000
Pages
136
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Contents

2000-2001 AQIS Cost-Recovery Systems Australian Quarantine and Inspection Service 1
AQIS Cost-Recovery Systems Australian Quarantine and Inspection Service 3
Contents 7
Abbreviations 9
Glossary 10
Summary and Recommendations Summary 13
Key findings 20
Recommendations 27
Audit Findings and Conclusions 1. Introduction 29
2. AQIS' Cost-Recovery Policy Framework 41
3. Identifying and Attributing Costs 48
4. Recovering Costs 64
5. Setting Fees and Charges 77
6. Managing Cross-Subsidisation 86
7. Consulting with Industry 95
Appendices Appendix 1 AQIS organisation chart at 1 July 2000 101
Appendix 2 AQIS' cost-recovery financial and information systems 106
Appendix 3 AQIS recoverable programs trading results for 1998-99 109
Appendix 4 Summary of AQIS fees and charges at 30 June 1999 110
Appendix 5 AQIS' Industry Consultative Committees at 30 June 2000 112
Appendix 6 Previous relevant reviews 113
Appendix 7 Audit criteria 115
Appendix 8 Decision tree on response to over or under-recovery 116
Appendix 9 Cost drivers used to allocate AQIS' indirect costs 1998-99 117
Appendix 10 Overhead costs attribution 1999-2000 119
Appendix 11 Recoverable program budgets 1999-2000 121
Appendix 12 AQIS recoverable program over-recoveries 1993-94 to 1998-99 ($'000)(a) 122
Appendix 13 IER, RR and II movements 1995-96 to 1998-99 (non-meat programs)96 123
Appendix 14 Legislative basis for AQIS' fees and charges as at 30 June 1999 126
Appendix 15 Meat Inspection program expenditure and revenue 1997-98 to 1999-2000 ($'000) 128
Appendix 16 Quarantine and Exports Advisory Council—Review and Evaluation of the AQIS Horticulture Exports program, June 1999 130
Index 132
Better Practice Guides 134

Text

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http://nla.gov.au/nla.obj-1607926562

APA citation

Australian National Audit Office & Clarke, Tom. (2000). AQIS cost-recovery systems : Australian Quarantine and Inspection Service Retrieved April 14, 2021, from http://nla.gov.au/nla.obj-1607926562

MLA citation

Australian National Audit Office and Clarke, Tom. AQIS cost-recovery systems : Australian Quarantine and Inspection Service Canberra: Australian National Audit Office, 2000. Web. 14 April 2021 <http://nla.gov.au/nla.obj-1607926562>

Harvard/Australian citation

Australian National Audit Office & Clarke, Tom. 2000, AQIS cost-recovery systems : Australian Quarantine and Inspection Service Australian National Audit Office, Canberra viewed 14 April 2021 http://nla.gov.au/nla.obj-1607926562

Wikipedia citation

{{Citation
  | author1=Australian National Audit Office.
  | author2=Clarke, Tom.
  | title=AQIS cost-recovery systems : Australian Quarantine and Inspection Service
  | year=2000
  | section=133 pages : ill., map ; 25 cm.
  | isbn=0642442916
  | series=Parliamentary paper (Australia. Parliament) ;
  | issue=PP no. 201 of 2000, AR no. 10 (2000/2001)
  | location=Canberra
  | publisher=Australian National Audit Office
  | url=http://nla.gov.au/nla.obj-1607926562
  | id=nla.obj-1607926562
  | access-date=14 April 2021
  | via=Trove
}}

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2000
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