2Better Practice Guide on the Strategic and Operational Management of Assets by Public Sector Entities
ISBN No. 0 642 81076 1© Commonwealth of Australia 2010
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, no part may be reproduced by any process without priorwritten permission from the Commonwealth.Requests and inquiries concerning reproduction and rights should be addressed to the Commonwealth Copyright Administration, Attorney‑General’sDepartment,3‑5 National Circuit, Barton ACT 2600 http://www.ag.gov.au/ccaQuestions or comments on the Guide may be referred to the ANAO at the address below.The Publications Manager Australian National Audit OfceGPO Box 707Canberra ACT 2601Email: email@example.comWebsite: http://www.anao.gov.au
This Better Practice Guide is not a recommendation of the SAP system, nor an endorsement of the SAP system by the ANAO. Australian Governmentagencies are responsible for deciding whether SAP is suitable for their purposes and for implementing and testing SAP.The Auditor‑General, the ANAO, its ofcers and employees are not liable, without limitation for any consequences incurred, or any loss or damagesuffered by an agency or by any other person as a result of their reliance on the information contained in this Better Practice Guide or resulting fromtheir implementation or use of the SAP system, and to the maximum extent permitted by law, exclude all liability (including negligence) in respect ofthe Better Practice Guide or its use.