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Audits of the Financial Statements of Commonwealth Entities for the Period Ended 30 June 2001
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.