Limit search to available items
Record 47 of 177
Previous Record Next Record
Book Cover
Book
Author Australian National Audit Office.

Title Financial aspects of the conversion to digital broadcasting : Australian Broadcasting Corporation, Special Broadcasting Service Corporation / the Auditor-General
Published Canberra : Australian National Audit Office, 1999

Copies

Location Call no. Vol. Availability
 MELB  KM 331 K1 Aus/Are  1999-00/11  AVAILABLE
Description 80 pages : illustrations ; 25 cm
Series Performance audit / Australian National Audit Office
The Auditor-General audit report, 1036-7632 ; no. 11, 1999-2000
Australian National Audit Office. Performance audit
Audit report (Australian National Audit Office) ; 1999-2000, no. 11
Contents Chapter 1. Introduction -- Background -- Digital broadcasting -- Digital broadcasting in Australia -- Reviews -- Audit objectives, scope and focus -- Audit objectives -- Audit scope and focus -- Audit methodology -- ch. 2. ABC digital conversion estimates -- The ABC -- The ABC's digital conversion plans -- What were the original estimates? -- How were the estimates prepared? -- Have the estimates been revised? -- Are the estimates reasonable? -- ABC and SBS comparative contributions -- Audit conclusions -- ch. 3. ABC digital conversion expenditure -- How much has the ABC spent to date on digital conversion? -- Is all the expenditure related to digital conversion? -- Are adequate systems in place to identify all expenditure related to digital conversion? -- Audit conclusions -- ch. 4. ABC property and other revenue -- ABC property rationalisation -- Tranche 1 -- Tranche 2 -- Any significant variations? -- Timing of property revenue -- Other sources of revenue? -- Are adequate systems in place to identify all property rationalisation proceeds related to digital conversion? -- Audit conclusions -- ch. 5. ABC digital conversion financing -- Funds drawdowns from government only on an as required basis? -- Lease versus purchase options considered? -- What is the ABC's capacity to borrow? -- Borrowing capacity fully utilised? -- Audit conclusions -- ch. 6. SBS digital conversion estimates -- The SBS -- SBS digital conversion -- What were the original estimates? -- How were the estimates prepared? -- Are the estimates reasonable? -- Have the estimates been revised? -- Audit conclusions -- ch. 7. SBS digital conversion expenditure -- How much has the SBS spent to date on digital conversion? -- Are adequate systems in place to identify all expenditure related to digital conversion? -- Is all the expenditure related to digital conversion? -- Audit conclusions -- ch. 8. SBS property and other revenue -- SBS property rationalisation -- Other available sources of revenue? -- Audit conclusions -- ch. 9. SBS digital conversion financing -- Funds drawdowns from government only on an as required basis? -- Lease versus purchase options considered? -- What is the SBS's capacity to borrow? -- Borrowing capacity fully utilised? -- Audit conclusions
Summary The purpose of this limited scope performance audit was to assess a range of financial issues associated with the ABC and SBS conversion to digital broadcasting. The audit objectives were agreed in correspondence between the Auditor-General and the Minister in February 1999. The Minister also advised that the digital strategies, provided to the government by the ABC and SBS in late 1997, should form the baseline for the audit. Specifically the audit examined: the ABC and SBS Phase 1 estimates and the quality assurance processes adopted to give confidence that they reflect the minimum reasonable costs of the conversion to digital broadcasting; expenditures to date by the ABC and SBS in Phase 1 to determine the extent to which they conform with the terms of the government's funding decision; the estimated and actual quantum and timing of funds generated from the broadcasters' property relocation strategies and other sources to ensure all net property proceeds have been directed to digital conversion and identify any significant variations from estimates for the funds obtained from property and other sources; and, the payment and financing arrangements in place for the purchase or lease of digital conversion equipment to ascertain whether they are designed to minimise the call on budget funds. The audit concentrated on the costs and funding of the conversion to digital broadcasting (as at 30 June 1999) and not on issues of engineering design or property relocation strategies, which were outside the audit scope
Analysis Audit reports
Australian Broadcasting Corporation
Costs
Digital broadcasting
Federal issue
Financial management
Government expenditure
Special Broadcasting Service
Notes "Performance audit"
Bibliography Includes bibliographical references and index
Notes Also available on the Internet at: http://www.anao.gov.au
Also published as a Parliamentary paper (Australia. Parliament) ; 1999, no. 188
Commonwealth of Australia 1999
Subject Australian Broadcasting Corporation.
Special Broadcasting Service (Australia)
Digital audio broadcasting -- Australia.
Digital television -- Australia.
ISSN 0727-4181
1036-7632
ISBN 0644391383