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AUDITOR-GENERAL’S REPORT FINANCIAL AUDITS Volume Three 2010_part1

Tham khảo tài liệu 'auditor-general’s report financial audits volume three 2010_part1', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | AUDITOR-GENERAL S REPORT FINANCIAL AUDITS Volume Three 2010 South íJf The Legislative Assembly The Legislative Council Parliament House Parliament House Sydney NSW 2000 Sydney NSW 2000 Pursuant to section 52A of the Public Finance and Audit Act 1983 I present Volume Three of my 2010 Report. Peter Achterstraat Auditor-General Sydney October 2010 This is trial version www.adultpdf.com This is trial version www.adultpdf.com Contents Significant Matters.3 Audit Result.3 Quality and Timeliness of Financial Reporting.4 Financial Analysis.5 Major Capital Projects.5 Net Operating Balance - General Government Sector.5 Compliance with the Fiscal Responsibility Act 2005 .5 Agency Amalgamations.6 Legal Opinions Provided by the Attorney General or Crown Solicitor.6 Audit Result.7 Introduction.7 The General Government Sector and Total State Sector.7 Audit Opinion.8 Other Significant Issues.8 Quality and Timeliness of Financial Reporting.11 Preparation of Financial Statements.11 Current status of previous recommendations.13 Financial Analysis.15 Introduction. 15 Compliance with Accounting Standards.15 Revenues. 17 Expenses. 19 Assets.22 Liabilities.23 Major Capital Projects.25 Net Operating Balance - General Government Sector.29 Introduction.29 Net Operating balance - Variance to Original Budget June 2009 . 29 NET OPERATING BALANCE - Variance to Revised Budget June 2010 .31 Compliance with the Fiscal Responsibility Act 2005.35 Long Term Measures.36 Agency Amalgamations.39 Governance Arrangements.39 Financial Reporting Requirements.40 Appendix A Legal Opinions Provided by the Attorney General or Crown Solicitor.41 1. Summary of advice.46 2. Background.46 3. Advice sought.47 Auditor-General s Re Tli-iSnei L2 J1otnaleeVerSi n. 1 .