Vous êtes sur la page 1sur 10

Page 1

2014 2015 Federal budget with

Quality Management Tools of Audits

Page 2
Federal Budget 2014 - 2015

Pre Budget Planning
The message of the Federal Budget in May is that of a need or repair, Quotations
of a Budget Emergency, Sharing in the Pain , Ending of Entitlement and debt
tax, have raised concerns to all Australian and businesses alike. The Quality
management tool and benchmarks have been used in the Henry Review and The
Commission of audit. Recommendations from these tools are the basis for the
setting on policy for years to come.

The austerity measures to be taken, highlights the forecast government
department reductions from 890 to 584, in the form of a reduction or
rationalisation by 65%.

2013 was one of the worst years that business had experienced as there was no
direction from the government, and business would not undertake capital
improvement works that impacted on the economy. Now we are hearing the term
sticker shock or frightening of the business and private Sectors before the budget
release, that looks to be a massive impact on all of Australian operations.

Page 3
Commission of Audit

Below is the 20 recommendations from the commission of audit

Recommendation 1: Improved management of Commonwealth infrastructure
Recommendation 2: Commonwealth investment in infrastructure
Recommendation 3: Road user charging
Recommendation 4: Improving national transport regulation
Recommendation 5: Infrastructure funding for the States and local governments
Recommendation 6: Role of the Australian Public Service Commission
Recommendation 7: Public sector efficiency improved spans of control
Recommendation 8: Public sector efficiency Corporate services
Recommendation 9: Improving information on government programmes and public sector performance
Recommendation 10: Programme evaluation systematic reviews as part of the Budget process
Page 4
Commission of Audit continued

Recommendation 11: Programme evaluation rolling strategic reviews of major spending Programmes
Recommendation 12: Performance evaluation rolling audits of agencies
Recommendation 13: Clearer delineation between policy and service delivery
Recommendation 14: Reduce the number of non-principal government bodies
Recommendation 15: Further action on principal government bodies
Recommendation 16: Commonwealth grant programmes
Recommendation 17: Parenting Payment Single establishing a new benchmark
Recommendation 18: Better targeting assistance to students
Recommendation 19: Better aligning working-age payments
Recommendation 20: Reforming education supplements

Page 5
Grattan Institute Recommendations

Recommendation 1: Extend the GST to private spending

Recommendation 2: Raise Pension and super age to 70

Recommendation 3: Include owner occupied housing in aged pension test

Recommendation 4: Remove payroll tax threshold

Recommendation 5: Reduce transport infrastructure costs

Recommendation 6: Abolish CGT Discount

Recommendation 7: Tax super earning for over 60s

Recommendation 8: Halve the fuel tax credit

Recommendation 9: Fuel excise indexation

Recommendation 10: Remove negative gearing

Page 6
Grattan Institute Recommendations

Recommendation 11: CGT on owner occupied housing
Recommendation 12: Reduce super contribution tax concessions
Recommendation 13: Reduce support to industry
Recommendation 14: Federal royalties export tax to 50 percent above rent
Recommendation 15: Private health insurance rebate
Recommendation 16: Pharmaceutical spending
Recommendation 17: Cost effective medical treatments
Recommendation 18: Defense spending
Recommendation 19: Increase school class sizes
Recommendation 20: reduce student subsides for higher education

Page 7
Quality Assurance and Management Systems

Introduction to Corporate Management Systems

The ISO 26000 series of International Standards emphasise
the importance of audits as a management tool for monitoring
and verifying the effective implementation of an organisation's
quality and/or environmental policy.

Audits are also an essential part of conformity assessment
activities such as external certification/registration and of supply
chain evaluation and surveillance.

Page 8
Management System Requirements

The organisation shall establish, document, implement and maintain a
quality management system and continually improve its effectiveness in
accordance with the requirements of this International Standard.

The organisation shall
a) determine the processes needed for the quality management system
and their application throughout the organisation ,
b) determine the sequence and interaction of these processes,
c) determine criteria and methods needed to ensure that both the
operation and control of these processes are effective,
d) ensure the availability of resources and information necessary to
support the operation and monitoring of these processes,
e) monitor, measure where applicable, and analyse these processes,
f) implement actions necessary to achieve planned results and continual
improvement of these processes.
Page 9

A management system should have :

An effective audit program
Scheduled audits on the basis of risk and importance of
Effective audit checklists
Review and follow up corrective actions
Management Review Meeting

You can also join our free webinar:


Page 10
Independent Inspections /FWR Group Pty Ltd
Independent Inspections Pty Ltd

Mr. Peter Greenham

- Diploma of Civil Engineering
- Associate Diploma of Laboratory
- Diploma of Quality Management
- Diploma of Business
- Lead Environmental Auditor
- Diploma of workplace training and
- NATA Asessor

Your Auditors and Trainers

P: 1300 857 149
F: 1300 857 150


Mr. Sydney Lue
M: 0423 234 245

Mr. Peter Greenham
M: 0402259479