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The Audit Activity Report: July to December 2004 summarises the activity and outputs of the Australian National Audit Office for the first half of the 2004-05 reporting year. The Report outlines the key findings of performance and financial control audits, and summarises audits tabled and better practice guides during July to December 2004.
The audit examined the financial management of all Special Appropriations in the period 1998-99 to 2002-03, with the exception of those related to Special Accounts and those administered by Government Business Enterprises. The audit objectives were to: identity all Special Appropriations and ascertain which entities are responsible for their financial management and reporting; and assess entities' financial management and reporting of Special Appropriations against the Commonwealth's financial management and reporting frameworks.