Better Practice Guides

Potential guides

Strategic and Operational Management of Assets by Public Sector Entities

Asset management is an essential component of good governance in both the public and private sectors, and should be aligned to, and integrated with, an entity’s strategic, corporate and financial planning. This guide focuses on the holdings of non-financial assets including: land and buildings, infrastructure, plant and equipment, heritage and cultural assets, intangibles (including IT systems and intellectual property), inventory, and other assets held by general government entities. It does not cover: financial assets, specialist assets (including specialist military equipment), or assets related to sales of government businesses.

The aim of this guide is to provide an update to the previous publication Better Practice Guide on Asset Management June 1996 and to provide a practical asset management framework that can be adopted by Australian Government entities to assist in the effective management, maintenance, and use of assets to achieve their goals and agreed program delivery outcomes.

In particular, the Guide draws together and illustrates the practical application and essential inter-dependencies of a strategic asset management framework—being asset management, planning and the strategic goals of an entity.

Managing Human Resource Information Systems—Security and Control Better Practice Guide

Employee benefits (including superannuation contributions) are of major importance for agencies and their employees. The end-to-end business cycle for the management of processes associated with employee benefits relies heavily on commercial off-the-shelf software to assist in the payroll and human resource management function. As a result, the integrity, confidentiality and availability of Human Resources (HR) information is heavily dependent upon the implementation of effective system controls.

The BPG is intended to be a practical reference to assist HR and Payroll departments in Australian Government entities to improve systems processes, security and control over HR information.

Fraud Control

The Australian Government has demonstrated an ongoing commitment to protecting its revenue, expenditure and property from fraudulent activity through release of a Fraud Control Policy for the Commonwealth in 1987, and subsequent updates in 1994 and 2001. In 2003 the ANAO completed Audit Report No.14 2003‑04, Survey of Fraud Control Arrangements in APS Agencies, which led to the creation in August 2004 of the Fraud Control in Australian Government Agencies Better Practice Guide.

The ANAO recently completed Audit Report No.42 2009‑10, Fraud Control in Australian Government Agencies that included a survey of all APS agencies and assessed key aspects of fraud control arrangements in place across the APS. Following this audit, the ANAO is updating its better practice guide to reflect current practices to prevent and deal with fraud.

Public Sector Audit Committees

In February 2005 the ANAO released the Better Practice Guide—Public Sector Audit Committees. The guide aimed to update the original ANAO guide (issued in 1997) following developments in better practice around that time, and an increased focus on regulatory reforms to governance practices arising from the Corporate Law Economic Reform Program (CLERP 9 was enacted in June 2004) and the Uhrig report issued in 2003.

An Audit Committee plays a pivotal role in the governance framework of organisations in both the public and private sectors. Chief Executives and boards are placing increased reliance on audit committees to provide them with independent assurance and assistance in areas such as management of risk, internal control, legislative compliance and financial reporting.

To continue to support good governance of public sector entities, the ANAO plans to update the better practice guide on Public Sector Audit Committees to reflect contemporary practices and requirements.

Public Sector Governance Update

In June 2003 the ANAO released the Better Practice Guide Public Sector Governance. The guide aimed to help Australian Government agencies achieve better public sector governance by discussing the overarching public sector governance framework and proposing processes and practices to address commonly encountered governance problems.

A number of important developments in public sector governance have occurred since the release of that guide. To continue supporting good governance of Australian Government organisations, the ANAO plans to update the 2003 better practice guide.

Developing and Managing Contracts

Contracting is an integral part of doing business in the public sector. The delivery of many, if not most, government programs involve some contracting with the private sector. As a result, developing and managing contracts is a skill required by public sector entities in the management of most programs.

In February 2007 the ANAO, in partnership with the Department of Finance and Deregulation, released the Better Practice Guide Developing and Managing Contracts. The guide aimed to help public sector entities achieve effective practices in the development and management of contracts. The ANAO plans to update the guide to reflect contemporary practices in the development and management of contracts.

Green Office Procurement and Sustainable Office Management Better Practice Guide

Government agencies purchase, lease or consume a significant range of goods and services. In 2007–08, the procurement of goods and services by Australian Government agencies was valued at over $26 billion. These include office supplies, vehicles, information and communications technology, energy, waste and water services as well as office buildings and facilities. While these goods and services are procured for agencies to achieve their outcomes, they do have an environmental impact. This impact includes greenhouse gas emissions (such as from energy consumption in buildings and from vehicles), waste to landfill from paper, equipment and office refurbishments as well as the consumption of scarce resources such as fresh water and fossil fuels.

The better practice guide would build on the knowledge gained from previous ANAO audits: Audit Report No. 25 2008–09 Green Office Procurement and Sustainable Office Management; and Audit Report No. 22 2005–06, Cross Portfolio Audit of Green Office Procurement. The guide will be prepared in consultation with a number of government agencies.

Performance Reporting

Annual reports are a key mechanism by which agencies are accountable through the Government to the Parliament for the efficiency, effectiveness and economy with which they manage the resources they administer. An important function of effective annual reports is that they provide sufficient information and analysis for the Parliament to make a fully informed judgement on performance.

The ANAO plans to update its 2004 Better Practice Guide on Annual Performance Reporting to reflect changes in the guidance for annual performance reporting provided by the Department of the Prime Minister and Cabinet and relevant changes flowing from the introduction of the Outcomes and Programs framework.

 

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