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The Annual Municipal Accounts as a basis for comparing municipalities - are the cost indicator reliable?
Municipal accounting: more standardized or more controlled Municipalities report among others, their costs, which cannot be directly attributed to any specific activity, product, or service. Standardized taxonomies exist, but they are not applied uniformly. Swedish NAO traces ramifications: lower ability to compare municipalities' data and need of more central level control.
Full description
Municipal accounting: more standardized or more controlled Municipalities report among others, their costs, which cannot be directly attributed to any specific activity, product, or service. Standardized taxonomies exist, but they are not applied uniformly. Swedish NAO traces ramifications: lower ability to compare municipalities' data and need of more central level control.
Full description
Swedish National Audit Office
, issued in 2018
Risk cases: 3
Australian Taxation Office: Administration of Australian Business Number Registrations
More elligibility and data integrity needed The Australian Business Number (ABN) and Australian Business Register initiatives were implemented as part of theGovernment's comprehensive reform of the taxation system in 2000. Their introduction involved challenging issues of technology and governance , including the imperative to process and register significant numbers of applications in a short time. Overall, the Australian SAI concluded that the ABN registration process is operating effectively. However, matters relating to the eligibility of some ABN applicants need to be reviewed. Further, some data integrity issues remain outstanding.
Full description
More elligibility and data integrity needed The Australian Business Number (ABN) and Australian Business Register initiatives were implemented as part of theGovernment's comprehensive reform of the taxation system in 2000. Their introduction involved challenging issues of technology and governance , including the imperative to process and register significant numbers of applications in a short time. Overall, the Australian SAI concluded that the ABN registration process is operating effectively. However, matters relating to the eligibility of some ABN applicants need to be reviewed. Further, some data integrity issues remain outstanding.
Full description
The Australian National Audit Office
, issued in 2003
Risk cases: 3
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