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
Volume 4
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.