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: 12 January 2010
Please use the following search facility to find current Better Practice Guides.
To search for archived Better Practice Guides, click here.
Public Sector Audit Committees
21 February 2005
The Guide updates and replaces the Guide the ANAO issued in 1997. This Guide is intended as a reference document for Chief Executives, Boards, members of Audit Committees in public sector entities and people with specific Audit Committee reporting responsibilities and accountabilities. The Guide outlines better practice principles and practices, including relevant considerations in establishing a better practice public sector Audit Committee. The Guide also includes model charters for both FMA and CAC entities and provides aides-memoire and checklists and other material that Audit Committees should tailor and use to assist in implementing better practice principles and supporting processes.
Word versions of these documents are also accessible from the link below to facilitate their customisation to meet individual circumstances.
Fraud Control in Australian Government Agencies
16 August 2004
This guide aims to support the Commonwealth Fraud Control Guidelines by providing additional information on how to implement them. This guide is aimed primarily at those who have direct responsibilities for fraud control in Australian Government agencies. However, given that all employees have responsibilities for fraud control, elements of this guide will be useful to people more generally.
Better Practice in Annual Performance Reporting Supplement
08 April 2004
Click 'Download this guide' to access supplement documents to the Better Practice in Annual Performance Reporting Guide.
Better Practice in Annual Performance Reporting
08 April 2004
The Australian National Audit Office and the Department of Finance and Administration have prepared the Better Practice Guide jointly. It provides guidance to agencies in measuring, assessing and reporting of agency performance in the annual report. The examples used to illustrate better practices have been extracted from selected agencies' actual annual reports and the guide contains an explanation of why each of the examples is considered to be better practice.
Management of Scientific Research and Development Projects in Commonwealth Agencies
10 December 2003
This Better Practice Guide has been prepared to provide practical assistance to senior managers in establishing processes and structures to support management of scientific research and development projects.
Public Sector Governance
08 August 2003
This guide updates two previous ANAO guides published in 1997 and 1999: Applying principles and practice of corporate governance in budget funded agencies, Discussion Paper, July 1997; and Corporate governance in Commonwealth authorities and companies, Discussion Paper, May 1999. It provides guidance relevant to all public sector organisations - covering those subject to the Financial Management and Accountability Act 1997 and the Commonwealth Authorities and Companies Act 1997.
Goods and Services Tax (GST) Administration
30 May 2003
This Better Practice Guide has been prepared by the Australian National Audit Office (ANAO) and the Australian Taxation Office (ATO) and is designed to assist practitioners in the Commonwealth public sector establish appropriate frameworks for the effective management of GST administration in their organisations. The Guide is supported by an accompanying Workbook. The Workbook provides example templates and checklists that can be used by an organisation in implementing the better practice framework discussed in the Guide.
Goods and Services Tax (GST) Administration WORKBOOK
30 May 2003
This Better Practice Guide has been prepared by the Australian National Audit Office (ANAO) and the Australian Taxation Office (ATO) and is designed to assist practitioners in the Commonwealth public sector establish appropriate frameworks for the effective management of GST administration in their organisations. The Guide is supported by an accompanying Workbook. The Workbook provides example templates and checklists that can be used by an organisation in implementing the better practice framework discussed in the Guide
Building Capability - A framework for managing learning and development in the APS
10 April 2003
The purpose of this guide is to: provide a better practice model for managing learning and development processes across the APS, foster an APS learning culture for better business outcomes and to provide a source of audit criteria for any future ANAO work in this area.
Performance Information in Portfolio Budget Statements
31 May 2002
Reforms in the Australian Public Service over many years have emphasised the importance of a performance culture supported by clear lines of accountability. This guide has been written to provide guidance relating to the development of performance information for the PBS.
