3.2 The ANAO reviewed key governance aspects including: Gate Review Assurance Boards (GRABs); management of Projects of Concern; business systems; measures to improve the clarity of financial information in the MPR; the identification of projects' emergent risks; contingency budgets; the use of Earned Value Management Systems; and skills development, to gain a greater understanding of the DMO's business to assist in the development of the most efficient and effective review process and to provide evidence for the review conclusion. These matters are discussed in the following paragraphs.