Better Practice Guides (BPGs) aim to improve public administration by providing a mechanism whereby better practices employed in organisations are recognised and promulgated to all Australian Government entities. This can involve examining practices in the public or private sectors, in Australia or overseas. Our emphasis is to identify, assess and articulate good practice from our knowledge and understanding of the public sector as well as areas where improvements are warranted.
Depending on the subject and nature of information collected during an audit, BPGs may be produced in conjunction with an audit or prepared as a result of a perceived need to provide guidance material in a particular area of public administration.
Last updated: 20 March 2007
Developing and Managing Internal Budgets
27 June 2008
The internal budget is a fundamental element of an organisation’s financial management framework. Specifically, well-designed and managed internal budgets help in establishing clear financial strategies, identifying realistic financial controls, understanding costs, and monitoring and reporting financial performance.
The purpose of this Better Practice Guide is to assist organisations better manage internal budgeting activities. It discusses a range of principles and techniques designed to embed internal budgeting in an organisation’s planning, control and accountability systems. It also discusses the importance of direct input from operational managers in the development and management of the internal budget.
This Guide updates the Better Practice Guide titled Internal Budgeting issued in February 2003. It reiterates many of the better practices in the former Guide and takes into account developments in financial management and budgeting affecting Australian Government organisations since the release of the previous Guide.
Agency Management of Parliamentary Workflow
26 May 2008
The purpose of this Better Practice Guide is to assist agency officers in managing their parliamentary workflow activities. This edition reviews and updates the contents of the previous Guide, released in 2003. It includes new material, for example:
- areas of better practice that have been introduced by agencies since 2003;
- contemporary issues, such as an increased use of technology in managing parliamentary workflow, that are impacting on the operations of parliamentary workflow units; and
- updated central guidance that is appropriate to the conduct of parliamentary workflow activities.
It covers a range of strategic and operational tasks involved in managing parliamentary workflow, for example establishing processes to ensure effective senior oversight and leadership of this work and preparing ministerial speeches, briefings and media releases.
In addition to the downloadable PDF document, this is the first better practice guide to also be available in HTML format.
Public Sector Internal Audit toolkit
24 September 2007
The Guide includes example forms, checklists and toolkit. Word versions of these documents are accessible by clicking 'Download this guide' to facilitate their customisation to meet individual circumstances.
Public Sector Internal Audit
24 September 2007
This Better Practice Guide provides guidance about the operation of a better practice public sector internal audit function. In the ANAO's experience, better practice entities consider an appropriate level of investment in internal audit to be an essential business decision. These entities recognise a well resourced and effective internal audit function can play a key role in its governance arrangements. In preparing the Guide the ANAO recognises that the responsibilities of internal audit vary considerably across public sector entities, as do internal audit organisational arrangements and the way internal audit services are delivered. As such, the Guide includes relevant issues and considerations that entities should take into account in determining the roles and responsibilities of internal audit as well as setting its future directions and work plans. Part 2 of the guide includes a model internal audit charter and the Toolkit at Part 3 of the Guide includes a number of example forms, checklists and other tools that entities are encouraged to customise and use to assist in reviewing and managing their internal audit functions. The Guide updates and replaces the Guide published by the ANAO in 1999.
Fairness and Transparency in Purchasing Decisions. Probity in Australian Government Procurement
27 August 2007
This Better Practice Guide (BPG) provides guidance about the important role that probity plays in public sector procurement. The probity guidance in this BPG applies to agencies subject to the Financial Management and Accountability Act 1997 (FMA Act) and relevant bodies subject to the Commonwealth Authorities and Companies Act 1997 (CAC) Act). While the legal and compliance obligations of FMA Act agencies and CAC Act bodies can differ during procurement, the ANAO considers that the adoption of the probity measures contained in this BPG, where cost effective, will enhance fairness and transparency in purchasing decisions.
In preparing this BPG, the ANAO has built on the guidance provided by the Department of Finance and Administration in its Financial Management Guidance series of publications, including the principles underpinning probity identified in the Commonwealth Procurement Guidelines.
Administering Regulation
20 March 2007
This Better Practice Guide provides a framework to assist Australian Government regulators in assessing the quality of their administrative practices and identifying improvements that can, and should, be made. Examples of how regulators are currently employing better regulatory practice are provided throughout the Guide. In writing the Guide, we recognised that regulators come in all shapes and sizes. They regulate very different types of entities operating in very different industries and sectors of the economy. Consequently, there is no one-size-fits-all model for administering regulation. The Guide, therefore, focuses on better practice principles and characteristics that are relevant to the design and management of administrative operations for all regulators, irrespective of their size, organisational structure or regulatory objectives.
Developing and Managing Contracts Templates and Checklists
02 February 2007
The Guide includes a number of example documents and checklists. Word versions of these documents are accessible by clicking 'Download this guide' to facilitate their customisation to meet individual circumstances.
The documents will be downloaded in a Zip file format.
Developing and Managing Contracts
02 February 2007
Better Practice Guide
This Guide updates and replaces the Guide issued by the ANAO in 2001 and has been produced in partnership with the Department of Finance and Administration. Recognising that contracts vary considerably in value, duration and complexity, the Guide is intended to be a general reference document for senior managers, contract managers and stakeholders who are involved in the development and management of contracts in the public sector. The guide includes a discussion on developing a contract, commencing from the point where a decision is made on the engagement of a contractor as a result of a tender or other procurement process. The broader focus of this Guide, recognises that the foundations for the effective management of a contract are laid at the time the contract is being developed. The Guide includes checklists, examples and proforma that can be used and tailored to meet individual circumstances.
Implementation of Programme and Policy Initiatives Pocket Guide
16 October 2006
The Australian National Audit Office and the Department of the Prime Minister and Cabinet have jointly prepared this Better Practice Pocket Guide.
Implementation of Programme and Policy Initiatives
16 October 2006
The Australian National Audit Office and the Department of the Prime Minister and Cabinet have jointly prepared this Better Practice Guide. It is intended for public sector chief executives and senior officers responsible for overseeing the implementation of an initiative(s). The focus is on overarching principles for effective implementation, drawing on the experience of agencies to date, as well as lessons from overseas. The aim is to assist senior executives obtain assurance that appropriate approaches and methodologies are being followed.
