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Auditor-General Report No. 22 of 2002–03
Payment of Accounts and Goods and Services Tax Administration by Small Commonwealth Organisations
Published
Thursday 12 December 2002
Portfolio
Across Entities
Entity
Across Agency
The audit theme was financial management and accountability. The audit concluded that six of the eight organisations had satisfactory payment of accounts processes and that GST administration control frameworks had been implemented. Payment of accounts processes could be improved by greater use of information technology whereas using risk management; formalising the BAS preparation procedures; and increasing monitoring and review procedures could improve GST administration.