REPORT OF THE AUDITOR-GENERAL
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Report of the Auditor-General
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3
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Contents
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Preface
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23
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Section 1 Report on the Statement of Receipts and Expenditure Presented by the Minister for Finance
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25
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Section 2 Explanations of the Finance Statement 2.1 BUDGET RESULT
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27
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28
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29
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2.2 THE FINANCE STATEMENT AND THE BUDGET RESULT
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30
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31
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2.3 RECEIPTS, EXPENDITURE, FUND AND PUBLIC ACCOUNT BALANCES
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32
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33
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2.4 CONSOLIDATED REVENUE FUND
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34
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35
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36
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37
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38
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39
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40
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41
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2.5 TRUST FUND
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42
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43
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44
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45
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2.6 LOAN FUND
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46
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47
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48
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49
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50
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51
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52
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53
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54
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55
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58
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59
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2.7 THE PARLIAMENT
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60
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2.8 DEPARTMENT OF ABORIGINAL AFFAIRS
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62
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63
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2.9 DEPARTMENT OF ADMINISTRATIVE SERVICES
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64
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2.10 ATTORNEY-GENERAL'S DEPARTMENT
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68
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69
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2.11 DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS
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72
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2.12 DEPARTMENT OF THE CAPITAL TERRITORY
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73
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2.13 DEPARTMENT OF CONSTRUCTION
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2.14 DEPARTMENT OF DEFENCE
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80
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82
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83
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84
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86
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2.15 DEPARTMENT OF EDUCATION
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87
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88
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2.16 DEPARTMENT OF EMPLOYMENT AND INDUSTRIAL RELATIONS
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89
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91
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92
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2.17 DEPARTMENT OF ENVIRONMENT, HOUSING AND COMMUNITY DEVELOPMENT
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95
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2.18 DEPARTMENT OF FINANCE
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101
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2.19 DEPARTMENT OF FOREIGN AFFAIRS
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102
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103
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2.20 DEPARTMENT OF HEALTH
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106
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107
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2.21 DEPARTMENT OF HOME AFFAIRS
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108
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109
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2.22 DEPARTMENT OF IMMIGRATION AND ETHNIC AFFAIRS
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110
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2.23 DEPARTMENT OF INDUSTRY AND COMMERCE
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111
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112
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2.24 DEPARTMENT OF NATIONAL DEVELOPMENT
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113
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114
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115
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2.25 DEPARTMENT OF THE NORTHERN TERRITORY
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116
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118
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119
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120
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2.26 POSTAL AND TELECOMMUNICATIONS DEPARTMENT
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121
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122
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2.27 DEPARTMENT OF PRIMARY INDUSTRY
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2.28 DEPARTMENT OF THE PRIME MINISTER AND CABINET
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138
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2.29 DEPARTMENT OF PRODUCTIVITY
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2.30 DEPARTMENT OF SCIENCE
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146
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2.31 DEPARTMENT OF SOCIAL SECURITY
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147
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148
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2.32 DEPARTMENT OF THE SPECIAL TRADE REPRESENTATIVE
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149
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2.33 DEPARTMENT OF TRADE AND RESOURCES
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152
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2.34 DEPARTMENT OF TRANSPORT
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153
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154
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2.35 DEPARTMENT OF THE TREASURY
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155
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158
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159
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160
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2.36 DEPARTMENT OF VETERANS' AFFAIRS
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163
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Section 3 Summaries of Audit Observations and Results of Audit Representations
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165
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3.1 DEPARTMENT OF ABORIGINAL AFFAIRS
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3.2 DEPARTMENT OF ADMINISTRATIVE SERVICES
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3.3 ATTORNEY-GENERAL'S DEPARTMENT
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3.4 DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS
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3.5 DEPARTMENT OF THE CAPITAL TERRITORY
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3.6 DEPARTMENT OF CONSTRUCTION
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3.7 DEPARTMENT OF DEFENCE
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3.8 DEPARTMENT OF EDUCATION
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3.9 DEPARTMENT OF EMPLOYMENT AND INDUSTRIAL RELATIONS
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3.10 DEPARTMENT OF ENVIRONMENT, HOUSING AND COMMUNITY DEVELOPMENT
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3.11 DEPARTMENT OF FINANCE
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3.12 DEPARTMENT OF FOREIGN AFFAIRS
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3.13 DEPARTMENT OF HEALTH
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3.14 DEPARTMENT OF HOME AFFAIRS
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3.15 DEPARTMENT OF IMMIGRATION AND ETHNIC AFFAIRS
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3.16 DEPARTMENT OF NATIONAL DEVELOPMENT
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3.17 DEPARTMENT OF THE NORTHERN TERRITORY
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3.18 POSTAL AND TELECOMMUNICATIONS DEPARTMENT
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3.19 DEPARTMENT OF PRIMARY INDUSTRY
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3.20 DEPARTMENT OF THE PRIME MINISTER AND CABINET
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3.21 DEPARTMENT OF PRODUCTIVITY
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3.22 DEPARTMENT OF SCIENCE
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3.23 DEPARTMENT OF SOCIAL SECURITY
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3.24 DEPARTMENT OF TRANSPORT
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3.25 DEPARTMENT OF VETERANS' AFFAIRS
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3.26 GENERAL
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Section 4 Northern Territory Legislative Assembly
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Section 5 General Observations 5.1 AUDIT ACT
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5.2 AUDITING DEVELOPMENTS
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5.3 EFFICIENCY AUDIT
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323
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5.4 AUTOMATIC DATA PROCESSING
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5.5 DEVELOPMENT OF GOVERNMENT ACCOUNTING STANDARDS
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5.6 JOINT COMMITTEE OF PUBLIC ACCOUNTS
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5.7 AUDITS CARRIED OUT UNDER SECTION 41D OF THE AUDIT ACT OR UNDER OTHER ACTS, ETC.
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5.8 AUDIT STAFF
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5.9 GENERAL
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5.10 ACKNOWLEDGEMENTS
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5.11 APPENDIXES
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Section 6 Statutory and Other Appendixes APPENDIX A PAYMENTS ALLOWED UNDER SECTION 46 OF THE AUDIT ACT
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340
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APPENDIX B DEFAULTS OR IRREGULARITIES
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APPENDIX C LOSSES BY FIRE
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APPENDIX D COMMONWEALTH GOVERNMENT ACCOUNTING SYSTEM
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STATEMENT OF RECEIPTS AND EXPENDITURE PRESENTED BY THE MINISTER FOR FINANCE
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TABLE OF CONTENTS
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I FUND AND PUBLIC ACCOUNT BALANCES AT 30 JUNE 1978
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351
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II CONSOLIDATED REVENUE FUND
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353
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360
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361
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362
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363
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368
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369
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381
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383
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384
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385
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386
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387
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388
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389
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390
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391
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392
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393
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395
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396
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398
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407
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410
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411
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427
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430
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431
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432
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434
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III TRUST FUND
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437
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438
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439
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440
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441
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442
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443
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444
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445
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446
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447
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448
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449
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450
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451
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452
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453
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454
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455
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456
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457
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458
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459
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460
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461
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462
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463
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464
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465
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466
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467
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468
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469
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470
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471
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IV LOAN FUND
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473
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474
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V INVESTMENTS OF THE FORMER MINISTERIAL AND PARLIAMENTARY RETIRING ALLOWANCES FUNDS
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475
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476
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477
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478
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VI INVESTMENTS OF THE FORMER DEFENCE FORCES RETIREMENT BENEFITS FUND
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479
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480
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481
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482
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483
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484
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485
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486
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487
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VII INVESTMENTS OF THE FORMER PAPUA NEW GUINEA SUPERANNUATION SCHEMES
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489
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490
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491
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492
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494
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