First on the list is the accelerated transfer of unclaimed monies from lost super, bank and insurance acounts.
By counting it as recurrent revenue and spending it, the government is creating an unfunded liability on the balance sheet to the extent it is claimed in future. Worse for the government's balance sheet, the unclaimed monies accumulate interest at the CPI when/if ultimately claimed.
The collection of these funds into a single source is in itself a good idea as is interest at CPI, but counting it as revenue is hardly sound financial management. It's not the property of the government after all.
The reality is that this should only be counted as part of consolidated revenue only after a very long period and in the meantime, a cost booked against the budget for the CPI interest component.