Report of the Auditor-General upon the statement of receipts & expenditure presented by the Minister for Finance and upon other accounts

Creator
Australia. Auditor-General's Office
Call Number
Nq 328.94 AUS
Created/Published
Canberra, Australian Govt. Publ. Service, 1978
Issue
1977/1978, PP no. 221 of 1978
Images
494
View Catalogue

Contents

REPORT OF THE AUDITOR-GENERAL 1
Report of the Auditor-General 3 , 5 , 7 , 8 , 9
Contents 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21
Preface 23
Section 1 Report on the Statement of Receipts and Expenditure Presented by the Minister for Finance 25
Section 2 Explanations of the Finance Statement 2.1 BUDGET RESULT 27 , 28 , 29
2.2 THE FINANCE STATEMENT AND THE BUDGET RESULT 30 , 31
2.3 RECEIPTS, EXPENDITURE, FUND AND PUBLIC ACCOUNT BALANCES 32 , 33
2.4 CONSOLIDATED REVENUE FUND 34 , 35 , 36 , 37 , 38 , 39 , 40 , 41
2.5 TRUST FUND 42 , 43 , 44 , 45
2.6 LOAN FUND 46 , 47 , 48 , 49 , 50 , 51 , 52 , 53 , 54 , 55 , 56 , 57 , 58 , 59
2.7 THE PARLIAMENT 60
2.8 DEPARTMENT OF ABORIGINAL AFFAIRS 61 , 62 , 63
2.9 DEPARTMENT OF ADMINISTRATIVE SERVICES 64 , 65 , 66 , 67
2.10 ATTORNEY-GENERAL'S DEPARTMENT 68 , 69
2.11 DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS 70 , 71 , 72
2.12 DEPARTMENT OF THE CAPITAL TERRITORY 73 , 74 , 75 , 76
2.13 DEPARTMENT OF CONSTRUCTION 77 , 78 , 79
2.14 DEPARTMENT OF DEFENCE 80 , 81 , 82 , 83 , 84 , 85 , 86
2.15 DEPARTMENT OF EDUCATION 87 , 88
2.16 DEPARTMENT OF EMPLOYMENT AND INDUSTRIAL RELATIONS 89 , 90 , 91 , 92
2.17 DEPARTMENT OF ENVIRONMENT, HOUSING AND COMMUNITY DEVELOPMENT 93 , 94 , 95
2.18 DEPARTMENT OF FINANCE 96 , 97 , 98 , 99 , 100 , 101
2.19 DEPARTMENT OF FOREIGN AFFAIRS 102 , 103
2.20 DEPARTMENT OF HEALTH 104 , 105 , 106 , 107
2.21 DEPARTMENT OF HOME AFFAIRS 108 , 109
2.22 DEPARTMENT OF IMMIGRATION AND ETHNIC AFFAIRS 110
2.23 DEPARTMENT OF INDUSTRY AND COMMERCE 111 , 112
2.24 DEPARTMENT OF NATIONAL DEVELOPMENT 113 , 114 , 115
2.25 DEPARTMENT OF THE NORTHERN TERRITORY 116 , 117 , 118 , 119 , 120
2.26 POSTAL AND TELECOMMUNICATIONS DEPARTMENT 121 , 122
2.27 DEPARTMENT OF PRIMARY INDUSTRY 123 , 124 , 125 , 126 , 127 , 128 , 129 , 130 , 131 , 132 , 133 , 134 , 135 , 136 , 137
2.28 DEPARTMENT OF THE PRIME MINISTER AND CABINET 138 , 139
2.29 DEPARTMENT OF PRODUCTIVITY 140 , 141 , 142 , 143
2.30 DEPARTMENT OF SCIENCE 144 , 145 , 146
2.31 DEPARTMENT OF SOCIAL SECURITY 147 , 148
2.32 DEPARTMENT OF THE SPECIAL TRADE REPRESENTATIVE 149
2.33 DEPARTMENT OF TRADE AND RESOURCES 150 , 151 , 152
2.34 DEPARTMENT OF TRANSPORT 153 , 154
2.35 DEPARTMENT OF THE TREASURY 155 , 156 , 157 , 158 , 159 , 160 , 161 , 162
2.36 DEPARTMENT OF VETERANS' AFFAIRS 163 , 164
Section 3 Summaries of Audit Observations and Results of Audit Representations 165
3.1 DEPARTMENT OF ABORIGINAL AFFAIRS 166 , 167 , 168 , 169
3.2 DEPARTMENT OF ADMINISTRATIVE SERVICES 170 , 171 , 172 , 173 , 174 , 175 , 176 , 177 , 178
3.3 ATTORNEY-GENERAL'S DEPARTMENT 179
3.4 DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS 180 , 181
3.5 DEPARTMENT OF THE CAPITAL TERRITORY 182 , 183 , 184 , 185 , 186 , 187
3.6 DEPARTMENT OF CONSTRUCTION 188 , 189 , 190 , 191 , 192
3.7 DEPARTMENT OF DEFENCE 193 , 194 , 195 , 196 , 197 , 198 , 199 , 200 , 201 , 202 , 203 , 204 , 205 , 206 , 207 , 208 , 209 , 210 , 211
3.8 DEPARTMENT OF EDUCATION 212 , 213 , 214 , 215 , 216 , 217 , 218 , 219 , 220 , 221
3.9 DEPARTMENT OF EMPLOYMENT AND INDUSTRIAL RELATIONS 222 , 223 , 224
3.10 DEPARTMENT OF ENVIRONMENT, HOUSING AND COMMUNITY DEVELOPMENT 225 , 226 , 227 , 228
3.11 DEPARTMENT OF FINANCE 229 , 230 , 231 , 232
3.12 DEPARTMENT OF FOREIGN AFFAIRS 233 , 234 , 235 , 236 , 237 , 238
3.13 DEPARTMENT OF HEALTH 239 , 240 , 241
3.14 DEPARTMENT OF HOME AFFAIRS 242 , 243
3.15 DEPARTMENT OF IMMIGRATION AND ETHNIC AFFAIRS 244 , 245
3.16 DEPARTMENT OF NATIONAL DEVELOPMENT 246 , 247
3.17 DEPARTMENT OF THE NORTHERN TERRITORY 248 , 249 , 250 , 251 , 252 , 253 , 254 , 255
3.18 POSTAL AND TELECOMMUNICATIONS DEPARTMENT 256
3.19 DEPARTMENT OF PRIMARY INDUSTRY 257 , 258 , 259
3.20 DEPARTMENT OF THE PRIME MINISTER AND CABINET 260 , 261 , 262
3.21 DEPARTMENT OF PRODUCTIVITY 263 , 264 , 265 , 266 , 267 , 268 , 269 , 270 , 271 , 272 , 273 , 274 , 275 , 276
3.22 DEPARTMENT OF SCIENCE 277 , 278
3.23 DEPARTMENT OF SOCIAL SECURITY 279 , 280 , 281 , 282 , 283 , 284 , 285 , 286 , 287 , 288 , 289 , 290
3.24 DEPARTMENT OF TRANSPORT 291
3.25 DEPARTMENT OF VETERANS' AFFAIRS 292 , 293 , 294
3.26 GENERAL 295 , 296 , 297 , 298 , 299 , 300 , 301 , 302 , 303 , 304 , 305 , 306 , 307 , 308 , 309 , 310 , 311 , 312 , 313
Section 4 Northern Territory Legislative Assembly 314 , 315 , 316 , 317 , 318 , 319 , 320
Section 5 General Observations 5.1 AUDIT ACT 321
5.2 AUDITING DEVELOPMENTS 322
5.3 EFFICIENCY AUDIT 323
5.4 AUTOMATIC DATA PROCESSING 324
5.5 DEVELOPMENT OF GOVERNMENT ACCOUNTING STANDARDS 325
5.6 JOINT COMMITTEE OF PUBLIC ACCOUNTS 326
5.7 AUDITS CARRIED OUT UNDER SECTION 41D OF THE AUDIT ACT OR UNDER OTHER ACTS, ETC. 327 , 328 , 329 , 330 , 331 , 332 , 333
5.8 AUDIT STAFF 334 , 335 , 336
5.9 GENERAL 337
5.10 ACKNOWLEDGEMENTS 338
5.11 APPENDIXES 339
Section 6 Statutory and Other Appendixes APPENDIX A PAYMENTS ALLOWED UNDER SECTION 46 OF THE AUDIT ACT 340
APPENDIX B DEFAULTS OR IRREGULARITIES 341 , 342
APPENDIX C LOSSES BY FIRE 343
APPENDIX D COMMONWEALTH GOVERNMENT ACCOUNTING SYSTEM 344 , 345
STATEMENT OF RECEIPTS AND EXPENDITURE PRESENTED BY THE MINISTER FOR FINANCE 347 , 348
TABLE OF CONTENTS 349 , 350
I FUND AND PUBLIC ACCOUNT BALANCES AT 30 JUNE 1978 351 , 352
II CONSOLIDATED REVENUE FUND 353 , 354 , 355 , 356 , 357 , 358 , 359 , 360 , 361 , 362 , 363 , 364 , 365 , 366 , 367 , 368 , 369 , 370 , 371 , 372 , 373 , 374 , 375 , 376 , 377 , 378 , 379 , 380 , 381 , 382 , 383 , 384 , 385 , 386 , 387 , 388 , 389 , 390 , 391 , 392 , 393 , 394 , 395 , 396 , 397 , 398 , 399 , 400 , 401 , 402 , 403 , 404 , 405 , 406 , 407 , 408 , 409 , 410 , 411 , 412 , 413 , 414 , 415 , 416 , 417 , 418 , 419 , 420 , 421 , 422 , 423 , 424 , 425 , 426 , 427 , 428 , 429 , 430 , 431 , 432 , 433 , 434 , 435
III TRUST FUND 437 , 438 , 439 , 440 , 441 , 442 , 443 , 444 , 445 , 446 , 447 , 448 , 449 , 450 , 451 , 452 , 453 , 454 , 455 , 456 , 457 , 458 , 459 , 460 , 461 , 462 , 463 , 464 , 465 , 466 , 467 , 468 , 469 , 470 , 471
IV LOAN FUND 473 , 474
V INVESTMENTS OF THE FORMER MINISTERIAL AND PARLIAMENTARY RETIRING ALLOWANCES FUNDS 475 , 476 , 477 , 478
VI INVESTMENTS OF THE FORMER DEFENCE FORCES RETIREMENT BENEFITS FUND 479 , 480 , 481 , 482 , 483 , 484 , 485 , 486 , 487
VII INVESTMENTS OF THE FORMER PAPUA NEW GUINEA SUPERANNUATION SCHEMES 489 , 490 , 491 , 492 , 494

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APA citation

Australia. Auditor-General's Office. (1978). Report of the Auditor-General upon the statement of receipts & expenditure presented by the Minister for Finance and upon other accounts Retrieved June 10, 2025, from http://nla.gov.au/nla.obj-1464582727

MLA citation

Australia. Auditor-General's Office. Report of the Auditor-General upon the statement of receipts & expenditure presented by the Minister for Finance and upon other accounts Canberra: Australian Govt. Publ. Service, 1978. Web. 10 June 2025 <http://nla.gov.au/nla.obj-1464582727>

Harvard/Australian citation

Australia. Auditor-General's Office. 1978, Report of the Auditor-General upon the statement of receipts & expenditure presented by the Minister for Finance and upon other accounts Australian Govt. Publ. Service, Canberra viewed 10 June 2025 http://nla.gov.au/nla.obj-1464582727

Wikipedia citation

{{Citation
  | author1=Australia. Auditor-General's Office.
  | title=Report of the Auditor-General upon the statement of receipts & expenditure presented by the Minister for Finance and upon other accounts.
  | year=1978
  | section=1 v. ; 25 cm.
  | series=Parliamentary paper (Australia. Parliament)
  | issue=1977/1978, PP no. 221 of 1978
  | location=Canberra
  | publisher=Australian Govt. Publ. Service
  | url=http://nla.gov.au/nla.obj-1464582727
  | id=nla.obj-1464582727
  | access-date=10 June 2025
  | via=Trove
}}

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