|2000-2001 AQIS Cost-Recovery Systems Australian Quarantine and Inspection Service||1|
|AQIS Cost-Recovery Systems Australian Quarantine and Inspection Service||3|
|Summary and Recommendations Summary||13|
|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|
|Better Practice Guides||134|
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
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>
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
| author1=Australian National Audit Office.
| author2=Clarke, Tom.
| title=AQIS cost-recovery systems : Australian Quarantine and Inspection Service
| section=133 pages : ill., map ; 25 cm.
| series=Parliamentary paper (Australia. Parliament) ;
| issue=PP no. 201 of 2000, AR no. 10 (2000/2001)
| publisher=Australian National Audit Office
| access-date=14 April 2021
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