The interim report, which assessed the financial controls of government entities, said publishing a gifts and benefits register online would increase accountability.

"The ANAO sees merit in the development of a whole of government gifts and benefits policy setting the minimum requirements for entities to include within their policies, to promote good practice across Commonwealth entities," the report said.

"Transparency would be enhanced through the publication of entity gifts and benefits registers on the internet. The maintenance of a central register may assist entities in meeting accountability and transparency obligations."

The Australian Public Service Commission's code of conduct advises public servants that accepting gifts should be avoided, particularly if the person or company is involved in a tender process with the agency or in "the sphere of influence of the APS employee concerned".

Thresholds for reporting gifts and how quickly they must be reported vary widely across government agencies. Some departments require that all gifts be declared, regardless of value, while the highest threshold for reporting is $250 or greater at Australia Post. The Department of Finance tells employees "all non-inconsequential" gifts must be reported. Inconsequential gifts include small items like diaries, calendars, pens and scarves and even entry to local sporting events.

"There is no whole of government guidance issued to Commonwealth entities that details the minimum requirements to report the offer and acceptance of gifts and benefits and the information to be included in a register," the audit report said.

Politicians are required to declare any gifts of more than $750 from official sources and more than $300 from other sources within 28 days of their acceptance, and the register is published online. The internal registers of gifts received by public servants are only accessible through Freedom of Information requests.

Earlier this year Fairfax Media revealed Defence staff had received $490,000 of gifts, sponsorship and hospitality over the last four years, mainly from weapons companies.

Other departments declared thousands of dollars of alcohol, sports tickets and hospitality.

Like politicians, public servants do not accrue frequent flyer points as part of their work-related travel, but some public servants are offered complimentary access to the Qantas and Virgin lounges. All departments and agencies have been asked by Centre Alliance Senator Rex Patrick how many of their employees have been invited to the lounges based on their positions through Senate estimates.

A spokeswoman for the APS Commission has dampened the prospect of a centralised register of gifts to public servants.

"Agencies are responsible for making policies regarding gifts and benefits, in accordance with their obligations under the PGPA Act. Following the release of a final report, the APSC may consider amending its guidance to reflect ANAO recommendations insofar as they relate to the APS," the spokeswoman said.

"The APSC is unlikely to administer a whole of government register of gifts and benefits. Section 20 of the Public Service Act 1999 vests responsibility in agency heads for the administration of their own agencies, which includes gifts and benefits."