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Asset management / The Auditor-General
Bib ID 348549
Format BookBook, OnlineOnline
Author
Australian National Audit Office
 
Online Versions
Description Canberra : Australian National Audit Office, c1998 
viii, 37 p. ; 25 cm. 
ISBN 0644388250
Series

Australian National Audit Office. Audit report ; 1997-98, no. 41.

Australian National Audit Office. Financial control and administration audit

Parliamentary paper (Australia. Parliament) ; 1998, no. 70.

Summary

Recommendations: That organisations: develop an appropriate asset strategy for all key assets in the lead up to the use of full accrual accounting for management purposes and for budgeting in accordance with government policy; formalise a systematic approach to the evaluation of key asset acquisition proposals in relation to the outcomes that are to be achieved; establish appropriate performance standards for key assets and monitor and report against those standards; formulate a disposal plan for all key assets, as part of an overall asset strategy, and review and update the plan as necessary, as part of the strategic planning cycle; and incorporate an evaluation of available asset management systems as part of the processes of implementation or renewal of their financial management systems.

Full contents
  • Part 1. Summary, findings and recommendations
  • 1. Summary
  • Background
  • Objectives and criteria
  • Opinion
  • Findings
  • Recommendations
  • 2. Detailed findings and recommendations
  • Context
  • Audit findings
 
Notes

Following the Office's 1996 report of the same title (Its Audit report 1995-96 no. 27), the subject is re-examined.

Also available online https://nla.gov.au/nla.obj-1665643013

Subjects Assets (Accounting) -- Management.  |  Government property -- Australia -- Management.  |  Finance, Public -- Australia -- Management.
Other authors/contributors Australian National Audit Office  |  Australian National Audit Office
Terms of Use Commonwealth of Australia 1998. 

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