54 Items found
Published: Friday 28 June 2002
Published

This report summarises audit findings relating to entity internal control structures arising from the interim phase of the financial statement audits of major Commonwealth entities for 2001-2002. Examinations of such issues are designed to assess the reliance that can be placed on control structures to produce complete, accurate and valid information for financial reporting purposes.

Entity
Across Agency
Published: Friday 21 December 2001
Published

This report summarises the final results of the audits of the financial statements of Commonwealth entities, forming the second report this year on financial statement audits for the period ended 30 June 2001. It complements Audit Report No.1 2001-2002 Control Structures as Part of the Audits of Financial Statements of Major Commonwealth Agencies for the Period Ended 30 June 2001. The report is in five parts:

  • Part One of the report discusses Commonwealth financial management and reporting issues. It also provides ongoing commentary on the structure of the Commonwealth's financial framework. Related reporting issues include developments in relation to the outcomes and outputs costing and appropriation framework. Comment is also made on the quality and timeliness of the preparation of entities' annual financial statements;
  • Part Two provides details of the audit of the Commonwealth's Consolidated Financial Statements for 2000-2001;
  • Part Three provides an overview of the current control issues noted in the financial statement audits of Commonwealth entities;
  • Part Four discusses the summary final results of the audits of the financial statements, providing details regarding qualifications and any matters emphasised in audit reports; and
  • Part Five provides the results of the individual financial statement audits and any additional significant control matters identified since Audit Report No.1 2001-2002.
Entity
Across Agency
Published: Monday 9 July 2001
Published

This report summarises issues relating to internal control structures, financial systems, controls and processes arising from the interim phase of the financial statement audits of major commonwealth entities for 2000-2001. Examinations of such issues are designed to assess the reliance that can be placed on control structures, systems, specific controls and processes to produce complete, accurate and valid information for financial reporting purposes.

Entity
Across Agency
Published: Friday 15 December 2000
Published

This report summarises the final results of the audits of the financial statements of Commonwealth entities, forming the second report this year on financial statement audits for the period ended 30 June 2000. It complements Audit Report No.52 1999-2000 Control Structures as Part of the Audits of Financial Statements of Major Commonwealth Agencies for the Period Ended 30 June 2000. The report is in three parts:

  • Part One of the report is a commentary on the structure and status of the new financial framework, focusing on the quality and timeliness of the preparation of the annual financial statements;
  • Part Two discusses the summary final results of the audits of the financial statements, providing details regarding qualifications and any matters emphasised in audit reports; and
  • Part Three provides the results of the individual financial statement audits and any additional significant control issues identified since Audit Report No.52.
Entity
Across Agency
Published: Friday 30 June 2000
Published

The Report summarised major issues in relation to financial systems, controls and processes from examinations of major Commonwealth agencies arising from the interim phase of their financial statements for the financial year 1999-2000.

Entity
Across Agency
Published: Thursday 9 December 1999
Published

This Report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), including the Commonwealth Government of Australia consolidated financial statements for the period ended 30 June 1999.

Entity
Across Agency
Published: Thursday 9 September 1999
Published

This report summarises issues regarding financial systems, controls and processes from examinations of major Commonwealth organisations as part of the audits of their financial statements. It raises significant issues warranting attention to improve the quality of the underlying control structures that support public sector financial performance and accountability.

Entity
Across Agency
Published: Tuesday 8 December 1998
Published

This summary audit report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), and is provided to the Parliament to assist in its scrutiny of annual reports and in the consideration of each organisation's financial statements.

Entity
Across Agency
Published: Monday 1 December 1997
Published

This report is the aggregate financial statement for the Commonwealth prepared by the Minister for Finance.

 

Entity
Across Agency
Published: Monday 13 October 1997
Published

This summary audit report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), and is provided to the Parliament to assist in its scrutiny of annual reports and in the consideration of each organisation's financial statements.

Entity
Across Entities