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The audit examined the design, management and reporting of performance information for the Natural Heritage Trust (NHT) which is administered by the Commonwealth Departments of Environment and Heritage, and Agriculture, Fisheries and Forestry. The objective of the audit was to examine and report on the performance information used to support the administration of $1.5 billion in Commonwealth financial assistance; and compliance with legislative requirements for performance monitoring and reporting.
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.