Financial aspects of the conversion to digital broadcasting : Australian Broadcasting Corporation, Special Broadcasting Service Corporation / the Auditor-General
- Bib ID:
- 1559846
- Format:
- Book
- Author:
- Australian National Audit Office
- Online Version:
- National Library of Australia digitised item. Nq 328.94 AUS copy
- Description:
-
- Canberra : Australian National Audit Office, 1999
- 80 p. : ill. ; 25 cm.
- ISBN:
- 0644391383
- Series:
-
- Australian National Audit Office. Audit report ; 1999-2000, no. 11.
- Australian National Audit Office. Performance audit
- Parliamentary paper (Australia. Parliament) ; 1999, no. 188.
- 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.
- Full 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.
- Notes:
-
- Includes bibliographical references and index.
- Also published as a Parliamentary paper (Australia. Parliament) ; 1999, no. 188.
- Also available on the Internet at: http://www.anao.gov.au
- Also available online https://nla.gov.au/nla.obj-2017044841 Nq 328.94 AUS copy
- Subject:
- Other authors/contributors:
- Australian National Audit Office
- Terms of Use:
- Commonwealth of Australia 1999.
- Copyright:
-
In Copyright
You may copy under some circumstances, for example you may copy a portion for research or study. Order a copy through Copies Direct to the extent allowed under fair dealing. Contact us for further information about copying.
- Reason for copyright status:
- Until 2049 [Created/Published Date + 50 Years]
Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 1999
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