Report of the Auditor-General upon the financial statements prepared by the Minister for Finance and upon other accounts

Creator
Australia. Auditor-Generals' Office
Call Number
Nq 328.94 AUS
Created/Published
Canberra : Australian Govt. Pub. Service, 1979-1983
Issue
1978/1979, PP no. 213 of 1979
Images
522
View Catalogue

Contents

REPORT OF THE AUDITOR-GENERAL 1 , 3 , 4
Report of the Auditor-General 5 , 6 , 7
Contents 9 , 10 , 11 , 12 , 13 , 14
Preface 15 , 16
Section 1 Report on the Financial Statements Prepared by the Minister for Finance 17
Section 2 Summaries of Audit Observations and Results of Audit Representations Introduction 19
2.1 DEPARTMENT OF ABORIGINAL AFFAIRS 20 , 21 , 22 , 23
2.2 DEPARTMENT OF ADMINISTRATIVE SERVICES 24 , 25 , 26 , 27 , 28
2.3 DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS 29 , 30 , 31 , 32 , 33
2.4 DEPARTMENT OF THE CAPITAL TERRITORY 34 , 35 , 36
2.5 DEPARTMENT OF DEFENCE 37 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48 , 49 , 50 , 51 , 52 , 53 , 54 , 55 , 56 , 57 , 58 , 59 , 60 , 61 , 62 , 63
2.6 DEPARTMENT OF EDUCATION 64 , 65 , 66 , 67 , 68 , 69
2.7 DEPARTMENT OF EMPLOYMENT AND YOUTH AFFAIRS 70 , 71
2.8 DEPARTMENT OF FINANCE 72 , 73 , 74 , 75
2.9 DEPARTMENT OF FOREIGN AFFAIRS 76 , 77 , 78 , 79 , 80 , 81 , 82 , 83 , 84 , 85 , 86 , 87
2.10 DEPARTMENT OF HEALTH 88 , 89 , 90 , 91 , 92
2.11 DEPARTMENT OF HOME AFFAIRS 93 , 94 , 95 , 96
2.12 DEPARTMENT OF HOUSING AND CONSTRUCTION 97
2.13 DEPARTMENT OF IMMIGRATION AND ETHNIC AFFAIRS 98
2.14 DEPARTMENT OF NATIONAL DEVELOPMENT 99 , 100 , 101
2.15 POSTAL AND TELECOMMUNICATIONS DEPARTMENT 102
2.16 DEPARTMENT OF PRIMARY INDUSTRY 103 , 104 , 105
2.17 DEPARTMENT OF THE PRIME MINISTER AND CABINET 106 , 107 , 108
2.18 DEPARTMENT OF PRODUCTIVITY 109 , 110 , 111 , 112 , 113 , 114 , 115
2.19 DEPARTMENT OF SCIENCE AND THE ENVIRONMENT 116 , 117 , 118 , 119
2.20 DEPARTMENT OF SOCIAL SECURITY 120 , 121 , 122 , 123 , 124 , 125 , 126 , 127 , 128 , 129 , 130 , 131
2.21. DEPARTMENT OF TRANSPORT 132 , 133 , 134 , 135
2.22 DEPARTMENT OF THE TREASURY 136
2.23 DEPARTMENT OF VETERANS’ AFFAIRS 137 , 138 , 139
2.24 GENERAL 140 , 141 , 142 , 143 , 144 , 145 , 146 , 147 , 148 , 149 , 150 , 151 , 152 , 153
Section 3 Audits carried out under Section 41D of the Audit Act or under other Acts, etc. 3.1 ACTIVITIES SUBJECT TO AUDIT 154 , 155 , 156 , 157 , 158 , 159 , 160
3.2 STATUS OF FINANCIAL STATEMENTS 161 , 162 , 163
3.3 FINANCIAL STATEMENTS OF STATUTORY AUTHORITIES AND OTHER ACTIVITIES 164 , 165 , 166 , 167 , 168 , 169 , 170 , 171 , 172 , 173 , 174 , 175 , 176 , 177 , 178 , 179 , 180 , 181 , 182 , 183 , 184 , 185 , 186 , 187 , 188 , 189 , 190 , 191 , 192 , 193 , 194 , 195 , 196 , 197 , 198 , 199 , 200 , 201 , 202 , 203 , 204 , 205 , 206 , 207 , 208 , 209 , 210 , 211 , 212 , 213 , 214 , 215 , 216 , 217 , 218 , 219 , 220 , 221 , 222 , 223 , 224 , 225 , 226 , 227 , 228 , 229 , 230 , 231 , 232 , 233 , 234 , 235 , 236 , 237
Section 4 Efficiency Audit 238 , 239 , 240
Section 5 General Observations 5.1 AUDIT ACT 241 , 242
5.2 AUDITING DEVELOPMENTS 243 , 244
5.3 AUTOMATIC DATA PROCESSING 245
5.4 SECTION 70D OF THE AUDIT ACT-EXEMPT ACCOUNTS 246
5.5 DEVELOPMENT OF GOVERNMENT ACCOUNTING STANDARDS 247
5.6 JOINT COMMITTEE OF PUBLIC ACCOUNTS 248
5.7 AUDIT STAFF 249 , 250 , 251
5.8 COMPANIES IN WHICH THE COMMONWEALTH HAS A CONTROLLING INTEREST 252 , 253
5.9 GENERAL 254 , 255
5.10 ACKNOWLEDGEMENTS 256
5.11 APPENDIXES 257
Statutory and Other Appendixes APPENDIX A PAYMENTS ALLOWED UNDER SECTION 46 OF THE AUDIT ACT 258
APPENDIX B DEFAULTS OR IRREGULARITIES 259 , 260
APPENDIX C LOSSES BY FIRE 261
APPENDIX D CERTIFICATES UNDER SUB-SECTION 70D(5) OF THE AUDIT ACT 262 , 263 , 264
APPENDIX E REPORT OF THE INDEPENDENT AUDITOR UNDER THE AUDIT ACT 1901 FOR THE YEAR ENDED 30 JUNE 1979 265
FINANCIAL STATEMENTS PREPARED BY THE MINISTER FOR FINANCE 269 , 271 , 273
CONTENTS 275 , 276
Section I—Summaries of Statements prepared by the Minister for Finance FUND AND PUBLIC ACCOUNT BALANCES 277 , 278
CONSOLIDATED REVENUE FUND 279 , 280 , 281 , 282
TRUST FUND 283 , 284 , 285 , 286 , 287 , 288 , 289 , 290 , 291
LOAN FUND 292 , 293 , 294
Section II—Statements prepared by the Minister for Finance Incorporating information furnished by Permanent Heads 295 , 296
DEPARTMENT OF THE SENATE 297 , 298
DEPARTMENT OF THE HOUSE OF REPRESENTATIVES 299 , 300
DEPARTMENT OF THE PARLIAMENTARY REPORTING STAFF 301
DEPARTMENT OF THE PARLIAMENTARY LIBRARY 302
JOINT HOUSE DEPARTMENT 303 , 304
DEPARTMENT OF ABORIGINAL AFFAIRS 305 , 306 , 307 , 308 , 309
DEPARTMENT OF ADMINISTRATIVE SERVICES 310 , 311 , 312 , 313 , 314 , 315 , 316 , 317 , 318 , 319
DEPARTMENT OF ADMINISTRATIVE SERVICES—AUSTRALIAN ELECTORAL OFFICE 320 , 321
ATTORNEY-GENERAL’S DEPARTMENT 322 , 323 , 324 , 325
ATTORNEY-GENERAL'S DEPARTMENT—OFFICE OF PARLIAMENTARY COUNSEL 326
ATTORNEY-GENERAL’S DEPARTMENT—COMMONWEALTH LEGAL AID COMMISSION 327
ATTORNEY-GENERAL’S DEPARTMENT—OFFICE OF THE COMMISSIONER FOR COMMUNITY RELATIONS 328
DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS 329 , 330 , 331
DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS— TRADE PRACTICES COMMISSION 332 , 333
DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS— INDUSTRIES ASSISTANCE COMMISSION 334 , 335
DEPARTMENT OF THE CAPITAL TERRITORY 336 , 337 , 338 , 339 , 340 , 341 , 342
DEPARTMENT OF DEFENCE 343 , 344 , 345 , 346 , 347 , 348 , 349 , 350 , 351
DEPARTMENT OF EDUCATION 352 , 353 , 354 , 355
DEPARTMENT OF EDUCATION—SCHOOLS COMMISSION 356 , 357
DEPARTMENT OF EDUCATION—TERTIARY EDUCATION COMMISSION 358 , 359
DEPARTMENT OF EMPLOYMENT AND YOUTH AFFAIRS 360 , 361 , 362 , 363 , 364 , 365
DEPARTMENT OF FINANCE 366 , 367 , 368 , 369 , 370 , 371 , 372
DEPARTMENT OF FOREIGN AFFAIRS 373 , 374 , 375 , 376 , 377 , 378
DEPARTMENT OF HEALTH 379 , 380 , 381 , 382 , 383 , 384 , 385
DEPARTMENT OF HOME AFFAIRS 386 , 387 , 388 , 389 , 390 , 391 , 392
DEPARTMENT OF HOUSING AND CONSTRUCTION 393 , 394 , 395 , 396 , 397 , 398 , 399
DEPARTMENT OF IMMIGRATION AND ETHNIC AFFAIRS 400 , 401 , 402 , 403
DEPARTMENT OF INDUSTRIAL RELATIONS 404 , 405 , 406
DEPARTMENT OF INDUSTRIAL RELATIONS— INDUSTRIAL RELATIONS BUREAU 407 , 408
DEPARTMENT OF INDUSTRY AND COMMERCE 409 , 410 , 411
DEPARTMENT OF NATIONAL DEVELOPMENT 412 , 413 , 414 , 415 , 416
POSTAL AND TELECOMMUNICATIONS DEPARTMENT 417 , 418 , 419
DEPARTMENT OF PRIMARY INDUSTRY 420 , 421 , 422 , 423 , 424 , 425 , 426 , 427 , 428 , 429 , 430 , 431 , 432 , 433 , 434 , 435 , 436 , 437 , 438
DEPARTMENT OF THE PRIME MINISTER AND CABINET 439 , 440 , 441
DEPARTMENT OF THE PRIME MINISTER AND CABINET—OFFICE OF NATIONAL ASSESSMENTS 442
DEPARTMENT OF THE PRIME MINISTER AND CABINET—COMMONWEALTH OMBUDSMAN 443 , 444
DEPARTMENT OF THE PRIME MINISTER AND CABINET— AUSTRALIAN SCIENCE AND TECHNOLOGY COUNCIL 445
DEPARTMENT OF THE PRIME MINISTER AND CABINET— AUDITOR-GENERAL’S OFFICE 446 , 447
DEPARTMENT OF THE PRIME MINISTER AND CABINET—PUBLIC SERVICE BOARD 448 , 449
DEPARTMENT OF PRODUCTIVITY 450 , 451 , 452 , 453 , 454 , 455 , 456 , 457 , 458 , 459
DEPARTMENT OF SCIENCE AND THE ENVIRONMENT 460 , 461 , 462 , 463 , 464 , 465 , 466
DEPARTMENT OF SCIENCE AND THE ENVIRONMENT—SUPERVISING SCIENTIST 467
DEPARTMENT OF SOCIAL SECURITY 468 , 469 , 470 , 471 , 472
DEPARTMENT OF THE SPECIAL TRADE REPRESENTATIVE 473
DEPARTMENT OF TRADE AND RESOURCES 474 , 475 , 476 , 477
DEPARTMENT OF TRANSPORT 478 , 479 , 480 , 481 , 482
DEPARTMENT OF THE TREASURY 483 , 484 , 485 , 486 , 487 , 488 , 489 , 490 , 491 , 492 , 493
DEPARTMENT OF THE TREASURY—AUSTRALIAN TAXATION OFFICE 494 , 495
DEPARTMENT OF THE TREASURY—AUSTRALIAN BUREAU OF STATISTICS 496 , 497
DEPARTMENT OF VETERANS’ AFFAIRS 498 , 499 , 500 , 501 , 502 , 503
Section III—Further Information relating to the Financial Affairs of the Commonwealth Guarantees by the Commonwealth 504
Investments of the Former Ministerial and Parliamentary Retiring Allowance Funds 505 , 506 , 507
Investments of the Former Defence Forces Retirement Benefits Fund 508 , 509 , 510 , 511 , 512 , 513 , 514 , 515
Investments of the Former Papua New Guinea Superannuation Schemes 516 , 517 , 518 , 520 , 522

Text

Cite

Citation options:
Work identifier

http://nla.gov.au/nla.obj-1464613987

APA citation

Australia. Auditor-Generals' Office. (1979). Report of the Auditor-General upon the financial statements prepared by the Minister for Finance and upon other accounts Retrieved April 26, 2025, from http://nla.gov.au/nla.obj-1464613987

MLA citation

Australia. Auditor-Generals' Office. Report of the Auditor-General upon the financial statements prepared by the Minister for Finance and upon other accounts Canberra: Australian Govt. Pub. Service, 1979. Web. 26 April 2025 <http://nla.gov.au/nla.obj-1464613987>

Harvard/Australian citation

Australia. Auditor-Generals' Office. 1979, Report of the Auditor-General upon the financial statements prepared by the Minister for Finance and upon other accounts Australian Govt. Pub. Service, Canberra viewed 26 April 2025 http://nla.gov.au/nla.obj-1464613987

Wikipedia citation

{{Citation
  | author1=Australia. Auditor-Generals' Office.
  | title=Report of the Auditor-General upon the financial statements prepared by the Minister for Finance and upon other accounts
  | year=1979
  | section=v. ; 25 cm.
  | series=Parliamentary paper (Australia. Parliament)
  | issue=1978/1979, PP no. 213 of 1979
  | location=Canberra
  | publisher=Australian Govt. Pub. Service
  | url=http://nla.gov.au/nla.obj-1464613987
  | id=nla.obj-1464613987
  | access-date=26 April 2025
  | via=Trove
}}

Citations are automatically generated and may require some modification to conform to exact standards.

Download

Select the images you want to download, or the whole document.

Available formats
TIF high resolution
Include
All
Current

Or select a range of images:

Order

You can order a copy of this work from Copies Direct.

Copies Direct supplies reproductions of collection material for a fee. This service is offered by the National Library of Australia

Include

Or select a range of images:

Share

Share on Twitter

Share on Facebook

What can I do with this?

Copyright varies by issue and article

Reason for copyright status
Serials have an open range of dates.

Copyright varies with each issue and article. You may have full rights to copy, or may be able to copy only under some circumstances, for example a portion for research or study. Order a copy where circumstances allow or Contact us for further information.

Copyright status was determined using the following information:

Material type
Literary, dramatic or musical work

Copyright status may not be correct if data in the record is incomplete or inaccurate. Other access conditions may also apply.

For more information please see: Copyright in library collections.