tailieunhanh - AUDITOR-GENERAL’S REPORT FINANCIAL AUDITS Volume One 2010 The Legislative Assembly Parliament_part5

Người lao động bồi thường (bệnh bụi) Hội đồng quản trị Ý KIẾN kiểm toán kiểm toán báo cáo tài chính cho năm tài chính kết thúc ngày 30 tháng 6 năm 2009 của Hội đồng quản trị kết quả trong Báo cáo của kiểm toán viên độc lập không đủ tiêu chuẩn. | Workers Compensation Dust Diseases Board AUDIT OPINION The audit of the Board s financial report for the year ended 30 June 2009 resulted in an unqualified Independent Auditor s Report. KEY ISSUES Dust Diseases Levy paid by the NSW Self Insurance Corporation In last year s report I recommended the Board liaise with the NSW Self Insurance Corporation the Corporation to ensure the dust diseases levy applied by the Corporation complies with the Workers Compensation Dust Diseases Act 1942 and the associated Goods and Services Tax GST is treated correctly. Determination of the appropriate levy to be applied by the Corporation was not resolved during 2008-09. For a number of years the Corporation has applied the lowest dust diseases levy rate to calculate the levy payable. This potentially conflicts with the Act which requires a range of levy rates to be applied by self-insurers depending on the business classification of their employees. The levy rates vary from per cent to four per cent of employee wages. The rates increase for those business classifications with a greater risk of dust related illness. New South Wales Government employees covered by the Corporation are likely to be in the lower risk business classifications. The Board has advised that the Corporation will be applying the range of levy rates set out in the Act from 2009-10. The issue of whether an adjustment is required for previous years is unresolved. The Corporation had also been deducting GST from the calculated dust diseases levies which are exempt from GST. In 2008-09 this issue was resolved and approximately million of incorrectly deducted GST was recovered by the Board. PERFORMANCE INFORMATION Year ended 30 June Actual Performance 2009 2008 2007 Compensation applications received 808 837 688 Medical Authority certificates issued for dust diseases 336 301 334 Compensation awards approved a 480 406 446 Compensation paid m Source Dust Diseases Board Annual Report unaudited