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Defence portfolio overview | Australian National Audit Office Defence portfolio overview | Australian National Audit Office
Jul 5, 2018 ... The audit focus section outlines the influences on the ANAO's .... DHA's revenue from housing services provided to Defence, the sale of ...

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Browse our range of publications including performance and financial statement audit reports, better practice guides, opinions newsletters and annual reports. To this end, defence is investing in a range of new capabilities, with significant emphasis being placed on sovereign acquisition and sustainment. Further information is available from the departments website at including statutory bodies, trusts and companies that have been established to provide support services to australian defence force personnel.

The department of veterans affairs and the australian war memorial are also part of the defence portfolio and are discussed separately. Portfolio budget statements (pbs) for the defence portfolio, the aggregated budgeted expenses for total 41. Figure 2 department of defences total budgeted expenses by category (000) the seven key risks for defences financial statements that have been highlighted for specific audit coverage, including those that are considered key audit matters (kams) by the anao, are the existence, completeness and valuation of specialist military equipment.

Figure 3 defence housing australias total budgeted expenses by category (000) valuation and significant judgements applied in the evaluation of the net realisable value of dhas housing portfolio assessment of impairment of dhas investment properties, given the volume, complexity and judgement applied in calculating the required inputs accounting for, and reporting of, dhas revenue from housing services provided to defence, the sale of inventories and the proceeds from the sale of investment properties, due to the number of revenue streams, and volume and complexity of transactions assessment of the tax and accounting implications of the return of the site at badgerys creek road, bringelly, given the complexity of the transaction and , as these standards will have significant impacts on how dha accounts for transactions and arrangements in the future. This includes defence weapons platforms, assets under construction, and associated military support items. Defence has also been working to implement the recommendations of the 2015.

Defence housing australia (dha) is responsible for providing housing and related services to members of the australian defence force and their families, consistent with defences operational requirements. These summary sheets are prepared by defence in accordance with established guidelines, endorsed yearly by the joint committee of public accounts and audit. Auditor-generals independent assurance over the status of the selected major projects, as reflected in the statement by the secretary of defence and the project data summary sheets.

In addition, longitudinal analysis across these key elements of project performance over time is provided. The anao has recently concluded that defence has implemented a substantial number of the recommendations of the review, but that other recommendations remain a work in progress. The 2016 defence white paper proposed significant increases to defence funding, rising to 58.

Figure 1 defence portfolio total expenses and average staffing level by entity note the graph presents pbs budget data for those entities in the ggs that receive appropriations directly or indirectly through the annual appropriation acts. The calculations require assumptions to be made in respect of matters such as expected benefit claiming patterns, indexation of salaries and retirement payments, future economic conditions and the amount of lump sum versus recurring payments to be made (kam valuation of employee provisions (administered military superannuation)) completeness and valuation of general assets, which includes land and buildings, infrastructure, plant and equipment, heritage and cultural assets, and intangibles. The measurement of specialist military equipment at fair value involves a high degree of judgement due to the specialised nature of the assets and the subjectivity of the valuation (kam valuation of specialist military equipment) valuation of military superannuation balances, due to the complexity of the calculations and high degree of judgement. The defence export strategy, released in january 2018, articulated the governments intention for australia to become a global top 10 exporter of defence equipment by 2028. The department of defence represents the largest proportion of the portfolios expenses, and departmental expenses are the most material component, representing 84 per cent of the entire portfolios expenses.


Commonwealth Estate Property Sales - Australian National Audit ...


Commonwealth Estate Property Sales. AUDITING FOR AUSTRALIA. The Auditor- General is head of the. Australian National Audit Office. The. ANAO assists the ...

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Head in three clouds: ANAO finds ATO contracts missing service ...
Feb 20, 2018 ... After eight reports into the outages experienced by the ATO over the past 18 months, ANAO has delivered the findings of its investigation, ...
Levitra Anao Hirahi Sale Figure 1 defence portfolio total expenses and average staffing level by entity note the graph presents pbs budget data for those entities in the ggs that receive appropriations directly or indirectly through the annual appropriation acts. ANAO assists the . Also included is a list of material and non-material entities within the portfolio with their corresponding risk profile and key risks. anao. The audit focus section outlines the influences on the ANAO's. Read an overview of the defence portfolio including details of key activities, expenses and staffing levels. Australian National Audit Office. The department of veterans affairs and the australian war memorial are also part of the defence portfolio and are discussed separately. To meet these requirements, dha is responsible for purchasing land and constructing properties on that land, To this end, defence is investing in a range of new capabilities. Portfolio budget statements (pbs) for the defence portfolio, the aggregated budgeted expenses for total 41. grant. These summary sheets are prepared by defence in accordance with established guidelines, Specific characteristics and risks within the portfolio that influence the anaos allocation of resources include substantial procurement and sustainment programs including capability refreshes in the land, air and maritime domains an ongoing governance and management reform process including continuation of reforms from the first principles review the effectiveness of core enablers including ict systems and workforce management valuing specialist military equipment, inventory and assets such as infrastructure and land, and the military superannuation liabilities in accordance with financial reporting requirements.
  • ANAO - Wikipedia


    Specific characteristics and risks within the portfolio that influence the anaos allocation of resources include substantial procurement and sustainment programs including capability refreshes in the land, air and maritime domains an ongoing governance and management reform process including continuation of reforms from the first principles review the effectiveness of core enablers including ict systems and workforce management valuing specialist military equipment, inventory and assets such as infrastructure and land, and the military superannuation liabilities in accordance with financial reporting requirements. The anao has recently concluded that defence has implemented a substantial number of the recommendations of the review, but that other recommendations remain a work in progress. Any risks that are considered key audit matters (kams) by the anao are separately identified. Further information is available from the departments website at including statutory bodies, trusts and companies that have been established to provide support services to australian defence force personnel. The anao work program outlines potential and in-progress work across financial statement and performance audit.

    The defence portfolio includes a range of entities that together are responsible for the defence of australia and its national interests. Defence major projects remain the subject of parliamentary and public interest, and the report contains information relating to the cost, schedule, and progress towards delivery of required capability of individual projects as at 30 june each year. The australian national audit office (anao) is a specialist public sector practice providing a range of audit and assurance services to the parliament and commonwealth entities. . Read an overview of the defence portfolio including details of key activities, expenses and staffing levels.

    Figure 2 department of defences total budgeted expenses by category (000) the seven key risks for defences financial statements that have been highlighted for specific audit coverage, including those that are considered key audit matters (kams) by the anao, are the existence, completeness and valuation of specialist military equipment. In addition, longitudinal analysis across these key elements of project performance over time is provided. Ggs that receive an appropriation within this portfolio are shown in figure 1. Within the defence portfolio only the department and dha are contained in the pbs. Accordingly, defence prepares for and conducts military ope ations and other tasks as directed by the australian government. Considering the identified risks, expenditure and diversity of the portfolio, the anao has planned eight performance audits for the department of defence (defence) is responsible for protecting and advancing australias strategic interests through the promotion of security and stability the provision of military capabilities to defend australia and its national interests and the provision of support for the australian community and civilian authorities as directed by the government. Portfolio budget statements (pbs) for the defence portfolio, the aggregated budgeted expenses for total 41. Auditor-generals independent assurance over the status of the selected major projects, as reflected in the statement by the secretary of defence and the project data summary sheets. To meet these requirements, dha is responsible for purchasing land and constructing properties on that land, and purchasing new and established properties. The nature of benefits varies for civilian staff and australian defence force personnel accuracy and completeness of capital commitments (which include land and buildings, specialist military equipment, infrastructure, plant and equipment, and intangibles), due to the number of contracts recorded as outstanding purchase orders that need to be converted from foreign currencies and accounting for the impact of litigation, given the uncertainties in relation to class actions launched against defence seeking compensation for contaminated groundwater stemming from the chemicals used in fighting liquid fuel fires.

    Anao or ANAO may refer to: Anao, Tarlac is a municipality in the Philippines; Australian National Audit Office (ANAO), the national auditor for the Parliament and ...

    Australia - ANAO - National Office — PASAI

    Tel: +61 2 6203 7500, 6203 7300. Fax: +61 2 6273 5355. E-Mail: External. Relations@anao.gov.au. grant.hehir@anao.gov.au. SAI Website: www.anao.gov. au.
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