Asset management / The Auditor-General
- Bib ID:
- 348549
- Format:
- Book
- Author:
- Australian National Audit Office
- Online Version:
- National Library of Australia digitised item
- Description:
-
- Canberra : Australian National Audit Office, c1998
- viii, 37 p. ; 25 cm.
- ISBN:
- 0644388250
- Series:
-
- Australian National Audit Office. Audit report ; 1997-98, no. 41.
- Australian National Audit Office. Financial control and administration audit
- Parliamentary paper (Australia. Parliament) ; 1998, no. 70.
- Summary:
-
Recommendations: That organisations: develop an appropriate asset strategy for all key assets in the lead up to the use of full accrual accounting for management purposes and for budgeting in accordance with government policy; formalise a systematic approach to the evaluation of key asset acquisition proposals in relation to the outcomes that are to be achieved; establish appropriate performance standards for key assets and monitor and report against those standards; formulate a disposal plan for all key assets, as part of an overall asset strategy, and review and update the plan as necessary, as part of the strategic planning cycle; and incorporate an evaluation of available asset management systems as part of the processes of implementation or renewal of their financial management systems.
- Full contents:
-
- Part 1. Summary, findings and recommendations
- 1. Summary
- Background
- Objectives and criteria
- Opinion
- Findings
- Recommendations
- 2. Detailed findings and recommendations
- Context
- Audit findings
- Integrated planning
- Acquisition planning
- Accountability
- Disposal planning
- Control framework
- Commonwealth asset management framework
- pt. 2. Appendices.
- Notes:
-
- Following the Office's 1996 report of the same title (Its Audit report 1995-96 no. 27), the subject is re-examined.
- Also available online https://nla.gov.au/nla.obj-1665643013
- Subject:
- Other authors/contributors:
- Australian National Audit Office
- Terms of Use:
- Commonwealth of Australia 1998.
- Copyright:
-
In Copyright
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Copyright status was determined using the following information:
- Material type:
- Literary Dramatic Musical
- Published status:
- Published
- Publication date:
- 1970
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