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Report of the Auditor-General No. 6 of 2016-17
Auditor-General’s Report on the Financial Statements of State Entities
Analysis of the Treasurer’s Annual Financial Report, General Government Sector Entities and the Retirement Benefits Fund 2015-16
The Tasmanian Public Sector, also referred to as the Total State Sector (TSS), comprises the General Government, the Public Non-Financial Corporations and the Public Financial Corporations sectors, with entities classified according to the nature of activities that they undertake.
The focus of this Report is on the GGS, which consists of ministerial departments and not-for-profit State entities controlled and mainly financed by the Tasmanian Government. The primary function of these entities is to provide public services which are mainly non-market in nature and are for the collective consumption of the community.
Other State entities included in this Report are statutory authorities and other non-profit entities not consolidated into the GGS financial statements, including the RBF.
STATE ENTITIES COVERED IN THIS REPORT
TAFR includes the audited GGS and TSS financial statements and the PA statements. It also includes other information, such as an overview of the Fiscal Strategy and the Loan Council Outcome, which are not audited. This Report provides an analysis of the GGS and TSS financial statements and of the PA statements.
The full Report also contains individual chapters on each of the eight ministerial departments, the THS and RBF.
Results and assessments of the financial performance and position of other GGS entities, Executive and Legislature and other State entities have been summarised in a separate Chapter in the full Report.
In addition, the full report contains our conclusion on compliance with the Firearms Act 1996 in relation to the disposal of firearms and ammunition.