About this report or communique
Report of the Auditor-General No. 12 of 2016-17
Auditor-General’s Report on the Financial Statements of State entities
State entities 30 June and 31 December 2016
This Report is the fourth and final volume in our series advising Parliament on outcomes of our financial audits for 2015-16 and the 2016 calendar year (the 2016 audit cycle) and it includes summaries relating to:
- audit findings
- the timeliness and quality of financial reporting
- audit opinions on financial statements
- improving presentation of financial statements
- audits dispensed with
- setting audit fees for financial audits.
This Report also includes a Chapter on developments in financial reporting and auditing which includes sections on future financial reporting requirements and reporting non-financial performance. The latter includes ten key observations arising from a comparison of five other Australian jurisdictions with active performance reporting frameworks and future developments in reporting performance information.