Not audited Since 2000 2001 published together with GAAP statements in NSW

Not audited since 2000 2001 published together with

This preview shows page 195 - 197 out of 354 pages.

Not audited (Since 2000-2001 published together with GAAP statements in NSW Report on State Finances , GGS/GFS outcome report unaudited) NSW Total State Sector consolidated financial statements Accrual Audited The Statement of the Budget Result (Only GGS sector, replacing depreciation cost with capital expenditure and removing valuation adjustments, i.e. only transactions are reported) NT Cash Not produced Cash basis Audited (qualified audit opinion, as not prepared in accordance with AAS 31) Not produced Not produced QLD Budgeted Financial Statements Not audited Accrual (Appendix A) Cash (Appendix D) Budgeted Financial Statements Not audited Accrual (Appendix B) Cash (Appendix D) (Reconciliation between GAAP and GFS provided in Appendix C) Budget Paper 2 2000-2001 Estimates Actual (Appendix A) Accrual Not audited Consolidated financial statements Accrual Audited Budget Paper 2 2000-2001 Estimates Actual (Appendix B) Accrual Not audited, including GFS sector split Not produced SA Budget Paper No. 3 Estimates Statements Cash (Part B) Accrual Budget Paper No. 3 Estimates Statements Accrual (Part A) GGS only Budget Paper Estimates Statements Budget Paper: Uniform Consolidated Financial Statements for the year ended 30 June 2000 Not produced
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182 (Portfolio level, Part C and GGS sector summary, Part D) Accrual Financial Information Accrual Not audited (but including audit commentary) Budget Paper Estimates Statements Accrual (GGS and Portfolio level) Cash (Part C) TAS Budget Paper 1, Consolidated Fund Budget Estimate Cash (Chapter 4) Not audited Not produced Budget Paper 1, Consolidated Fund Estimated Budget Outcome 1999-00 Cash Not audited Consolidated Financial Statements for the State of Tasmania 1999-2000 Accrual Audited Not produced VIC Budget Paper No 2 Cash (Appendix D) Not audited Budget Paper No 2 Accrual (Chapter 3: Budget Position and Outlook) Not audited Budget Paper No 2 2000-2001 Accrual (Appendix C) Not audited (but reviewed by Auditor General) Financial Report for the State of Victoria Accrual Audited Budget Paper No 2 2000-2001 Accrual ( consistent with generally accepted accounting principles (Appendix A, p. 229)) Not audited (but reviewed by Auditor General) Not produced WA Budget Paper No 3 - Economic and Fiscal Overview Cash (Chapter 6) Not audited Budget Paper No 3 - Economic and Fiscal Overview Accrual (Chapter 3 Part I) Budget statements use AAS 31 as guidance only (Chapter 10, Appendix 1) Budget 2000-01 Economic and Fiscal Outlook Accrual (Appendix 2) Government of Western Australia Consolidated Financial Statements for the year ended 30 June 2000 Accrual Audited Budget Paper No 3 - Economic and Fiscal Overview Consolidated Funds Cash (Budget Paper No 3 - Economic and Fiscal Overview, Chapter 3 Part II) A study by Walker (2011) discussed issues and audit qualifications in Australian consolidated public sector financial reporting over two decades from 1988. The study identified a high number of audit qualifications, in particular in New South Wales, South Australia 49 and the Commonwealth. The study found that some issues about the non-consolidation of entities contributed to the audit qualifications.
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  • Fall '13
  • Government, The Land, International Financial Reporting Standards, Financial Accounting Standards Board, Australian Accounting Standards Board, Snow

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