Other assurance reports
We also provided assurance services to entities on matters outside the scope of the annual financial statement audit. Entities can request the ANAO to undertake reviews of aspects of their activities on a cost recovery basis, and a number of entities, as part of their own corporate governance arrangements, seek reviews or audits of their half-year financial statements. In addition, these services included grant acquittal certificates, performance information verification and other special purpose engagements, including our verification of the triple bottom line report24 for the Department of Families, Community Services and Indigenous Affairs.
Cost
The cost of other assurance reports for 2006–07 was $1.931 ($1.681 million in 2005–06).
24 Triple Bottom Line (TBL) focuses on reporting and making decisions explicitly taking into consideration information on economic, environmental and social performance. As such TBL can be seen as both an internal management tool as well as an external reporting framework.