|Payment of Accounts and Goods and Services Tax Administration by Small Commonwealth Organisations||1|
|Payment of Accounts and Goods and Services Tax Administration by Small Commonwealth Organisations||3|
|Summary and Recommendations Summary||11|
|Key Findings—Payment of Accounts||17|
|Key Findings—GST Administration||20|
|Audit Findings and Conclusions 1. Introduction||27|
|2. Risk Assessment||37|
|3. Control Environment||43|
|4. Control Activities||49|
|5. Information and Communication||59|
|6. Monitoring and Review||65|
|Appendices Appendix 1 Summary of Audit Findings—Payment of Accounts||69|
|Appendix 2 Summary of Audit Findings—GST Administration||73|
|Better Practice Guides||80|
Australian National Audit Office & Harris, Rachel & Hawley, John. (2002). Payment of accounts and Goods and Services Tax administration by small Commonwealth organisations Retrieved April 15, 2021, from http://nla.gov.au/nla.obj-2203648346
Australian National Audit Office, Harris, Rachel and Hawley, John. Payment of accounts and Goods and Services Tax administration by small Commonwealth organisations Canberra: Australian National Audit Office, 2002. Web. 15 April 2021 <http://nla.gov.au/nla.obj-2203648346>
Australian National Audit Office & Harris, Rachel & Hawley, John. 2002, Payment of accounts and Goods and Services Tax administration by small Commonwealth organisations Australian National Audit Office, Canberra viewed 15 April 2021 http://nla.gov.au/nla.obj-2203648346
| author1=Australian National Audit Office.
| author2=Harris, Rachel.
| author3=Hawley, John.
| title=Payment of accounts and Goods and Services Tax administration by small Commonwealth organisations
| section=79 pages ; 25 cm.
| series=Parliamentary paper (Australia. Parliament) ;
| issue=PP no. 586 of 2002, AR no. 22 (2002/2003)
| publisher=Australian National Audit Office
| access-date=15 April 2021
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