tailieunhanh - Legal Aid Commission of New South Wales Audit Opinion_part3

Số dư để lại dư thừa tác động tiêu cực có thể ảnh hưởng đến tổ chức. Trách nhiệm tài chính liên quan thường tăng theo thời gian là tiền lương tăng và nhân viên có thể bị ảnh hưởng thông qua và các vấn đề an toàn sức khỏe nơi làm việc có thể. | Excess leave balances can adversely affect an organisation. The associated financial liability generally increases over time as salaries increase and staff may be adversely affected through possible workplace health and safety issues. Flex Time Balances Last year I reported the Force did not know the extent of flex time being accrued and forfeited by employees as it did not record this information centrally. Records were decentralised and manually maintained by each branch. I recommended the Force develop mechanisms to centrally review flex time records to ensure excessive flex time was not being accrued and forfeited by employees. In response the Force advises that in its view its existing policy of employees forfeiting excess hours is sufficient and central monitoring is not required. Employment of Contract Employees Last year I reported the Force did not maintain a central register of contractors engaged during the year increasing the risk of noncompliance with taxation and other employment laws and regulations. The Force does not believe a central register is necessary. It also believes its existing controls are sufficient. These include Expenditure Review Committee approval for engagement and renewal of contractors human resources division monitoring continuation of contractors business units completing performance assessments of contractors. 59 NSW Auditor-General s Report Volume Seven 2011 NSW POLICE FORCE Financial Information Abridged Statement of Comprehensive Income Year ended 30 June 2011 000 2010 000 Employee related 2 396 729 2 156 851 Grants and subsidies 3 880 3 795 Other expenses 558 643 547 116 Operating Expenses 2 959 252 2 707 762 Operating Revenue 92 975 80 188 Loss on disposal of non-current assets 1 647 9 976 Net Cost of Services 2 867 924 2 637 550 Government contributions 2 836 582 2 561 839 Deficit 31 342 75 711 Other Comprehensive Expense Income Net decrease increase in revaluation reserve 26 272 51 466 Total Other Comprehensive Expense .