The ANAO could assess the Department of Defence’s (Defence) administration of sponsorship arrangements. Defence works with industry and other partners to develop capability (personnel and technology). A sponsorship arrangement could be entered into to support this capability development including for events, awards, training/education and other activities. The Department of Finance has provided a guidance document published in July 2015 that sets out the Australian Government Charging Framework in accepting sponsorships and directs the reader to Resource Management Guide: 302 Implementing the Charging Framework.