tailieunhanh - AUDITOR-GENERAL’S REPORT FINANCIAL AUDITS Volume Three 2010_part2

KIỂM TOÁN Ý KIẾN tôi sửa đổi ý kiến của tôi về Tổng Chính phủ và Nhà nước khu vực Tổng số tài khoản vì những lý do sau đây: Trình độ chuyên môn, tôi đã không thể có được tất cả các thông tin cần thiết để tạo thành một ý kiến về giá trị các khoản dự phòng Hoàng gia và cơ sở hạ tầng về những dự trữ đó phải được ghi nhận Tài khoản nhà nước ngành Total. | Audit Result_ AUDIT OPINION I modified my opinion on the General Government and Total State Sector Accounts for the following reasons Qualification I was unable to obtain all information required to form an opinion on the value of the Crown reserves and the infrastructure on those reserves that should be recorded in the Total State Sector Accounts. There are approximately 33 000 Crown reserves in New South Wales. The Government is in the process of identifying and valuing Crown reserves controlled by the New South Wales Government that should be recognised as assets of the Government in the Total State Sector Accounts. The Treasury has advised me that based on its preliminary assessment the total value of reserves controlled by the New South Wales Government but not currently recognised in the Total State Sector Accounts is between billion and billion. However the total value may be greater depending on the current valuation of the controlled assets. In addition the estimated value of infrastructure on Crown reserves is between billion and billion. The New South Wales Government will recognise the value of the assets it controls in future Total State Sector Accounts once the value can be reliably estimated. Emphasis of Matter Without further qualification to the audit opinion an emphasis of matter relating to a significant uncertainty regarding an objection to a taxation assessment has been included in my opinion on the General Government Sector s financial statements. In 2007 the Crown Entity recognised a one-off taxation assessment of 424 million 259 million of duty and 165 million of interest which has increased to 532 million with additional interest. The matter has been set down for hearing in the Supreme Court in October 2010. Until this matter is resolved the ultimate outcome and its impact on the Net Operating Balance cannot be determined. Removal