The The In Introduction

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1.18 ANAO

also interviewed officials from the department and discussed the implementation of the programs with the chairs of the Clean Technology Investment Committee CTIC and the Clean Technology Food and Foundries Investment Committee CTFFIC.

1.19 The

audit has referenced the grants framework that was in place at the time that the programs operated in particular, the Finance Management and Accountability Act 1997 FMA Act, Financial Management and Accountability Regulations 1997 FMA Regulations and the Commonwealth Grant Guidelines CGGs. The framework changed after the programs had closed, with implementation of the grants‐related elements of the Public Governance, Performance and Accountability Act 2013 PGPA Act taking effect from 1 July 2014. In this respect, unless stated otherwise, similar arrangements exist under the current framework PGPA Act and the Commonwealth Grant Rules and Guidelines CGRGs.

1.20 The

audit was conducted in accordance with ANAO auditing standards at a cost to ANAO of 754 000. Report structure

1.21 The

structure of the report is outlined in Table 1.2. Table 1.2: Structure of the report Chapter title Chapter overview 2. Program Design Examines the design of the programs, including the key roles and responsibilities for managing the programs as well as the department’s approach to evaluating the outcomes of the projects funded in relation to reduced carbon emissions. 3. Access to Funding Analyses the approach to assessing applications, including the reframing of applications throughout the merit assessment process. 4. Reduction in Emissions In the context of the program objective, examines the assessment of the extent to which applications would reduce carbon emissions intensity. 5. Advice to the Program Delegate and Funding Decisions Outlines the advice provided to the decision maker by the department and Innovation Australia, as well as the funding decisions that have been taken.

6. Reporting and Funding Distribution

Examines compliance with relevant grant reporting obligations and analyses the distribution of funding.