REPORT OF THE AUDITOR-GENERAL
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Report of the Auditor-General
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Contents
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Preface
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Section 1 Report on the Financial Statements Prepared by the Minister for Finance
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Section 2 Summaries of Audit Observations and Results of Audit Representations Introduction
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2.1 DEPARTMENT OF ABORIGINAL AFFAIRS
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2.2 DEPARTMENT OF ADMINISTRATIVE SERVICES
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2.3 DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS
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2.4 DEPARTMENT OF THE CAPITAL TERRITORY
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2.5 DEPARTMENT OF DEFENCE
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2.6 DEPARTMENT OF EDUCATION
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64
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2.7 DEPARTMENT OF EMPLOYMENT AND YOUTH AFFAIRS
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2.8 DEPARTMENT OF FINANCE
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2.9 DEPARTMENT OF FOREIGN AFFAIRS
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2.10 DEPARTMENT OF HEALTH
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2.11 DEPARTMENT OF HOME AFFAIRS
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2.12 DEPARTMENT OF HOUSING AND CONSTRUCTION
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2.13 DEPARTMENT OF IMMIGRATION AND ETHNIC AFFAIRS
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2.14 DEPARTMENT OF NATIONAL DEVELOPMENT
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2.15 POSTAL AND TELECOMMUNICATIONS DEPARTMENT
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2.16 DEPARTMENT OF PRIMARY INDUSTRY
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2.17 DEPARTMENT OF THE PRIME MINISTER AND CABINET
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2.18 DEPARTMENT OF PRODUCTIVITY
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113
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115
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2.19 DEPARTMENT OF SCIENCE AND THE ENVIRONMENT
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2.20 DEPARTMENT OF SOCIAL SECURITY
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120
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2.21. DEPARTMENT OF TRANSPORT
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2.22 DEPARTMENT OF THE TREASURY
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136
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2.23 DEPARTMENT OF VETERANS’ AFFAIRS
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2.24 GENERAL
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Section 3 Audits carried out under Section 41D of the Audit Act or under other Acts, etc. 3.1 ACTIVITIES SUBJECT TO AUDIT
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3.2 STATUS OF FINANCIAL STATEMENTS
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3.3 FINANCIAL STATEMENTS OF STATUTORY AUTHORITIES AND OTHER ACTIVITIES
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Section 4 Efficiency Audit
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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 AUTOMATIC DATA PROCESSING
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5.4 SECTION 70D OF THE AUDIT ACT-EXEMPT ACCOUNTS
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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 AUDIT STAFF
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5.8 COMPANIES IN WHICH THE COMMONWEALTH HAS A CONTROLLING INTEREST
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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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Statutory and Other Appendixes APPENDIX A PAYMENTS ALLOWED UNDER SECTION 46 OF THE AUDIT ACT
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APPENDIX B DEFAULTS OR IRREGULARITIES
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APPENDIX C LOSSES BY FIRE
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APPENDIX D CERTIFICATES UNDER SUB-SECTION 70D(5) OF THE AUDIT ACT
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APPENDIX E REPORT OF THE INDEPENDENT AUDITOR UNDER THE AUDIT ACT 1901 FOR THE YEAR ENDED 30 JUNE 1979
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FINANCIAL STATEMENTS PREPARED BY THE MINISTER FOR FINANCE
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CONTENTS
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Section I—Summaries of Statements prepared by the Minister for Finance FUND AND PUBLIC ACCOUNT BALANCES
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CONSOLIDATED REVENUE FUND
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279
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TRUST FUND
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LOAN FUND
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Section II—Statements prepared by the Minister for Finance Incorporating information furnished by Permanent Heads
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295
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DEPARTMENT OF THE SENATE
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297
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DEPARTMENT OF THE HOUSE OF REPRESENTATIVES
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DEPARTMENT OF THE PARLIAMENTARY REPORTING STAFF
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DEPARTMENT OF THE PARLIAMENTARY LIBRARY
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JOINT HOUSE DEPARTMENT
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DEPARTMENT OF ABORIGINAL AFFAIRS
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DEPARTMENT OF ADMINISTRATIVE SERVICES
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DEPARTMENT OF ADMINISTRATIVE SERVICES—AUSTRALIAN ELECTORAL OFFICE
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ATTORNEY-GENERAL’S DEPARTMENT
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ATTORNEY-GENERAL'S DEPARTMENT—OFFICE OF PARLIAMENTARY COUNSEL
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ATTORNEY-GENERAL’S DEPARTMENT—COMMONWEALTH LEGAL AID COMMISSION
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327
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ATTORNEY-GENERAL’S DEPARTMENT—OFFICE OF THE COMMISSIONER FOR COMMUNITY RELATIONS
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328
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DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS
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DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS— TRADE PRACTICES COMMISSION
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DEPARTMENT OF BUSINESS AND CONSUMER AFFAIRS— INDUSTRIES ASSISTANCE COMMISSION
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DEPARTMENT OF THE CAPITAL TERRITORY
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DEPARTMENT OF DEFENCE
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DEPARTMENT OF EDUCATION
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352
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DEPARTMENT OF EDUCATION—SCHOOLS COMMISSION
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356
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DEPARTMENT OF EDUCATION—TERTIARY EDUCATION COMMISSION
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358
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DEPARTMENT OF EMPLOYMENT AND YOUTH AFFAIRS
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DEPARTMENT OF FINANCE
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DEPARTMENT OF FOREIGN AFFAIRS
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DEPARTMENT OF HEALTH
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DEPARTMENT OF HOME AFFAIRS
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DEPARTMENT OF HOUSING AND CONSTRUCTION
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DEPARTMENT OF IMMIGRATION AND ETHNIC AFFAIRS
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400
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DEPARTMENT OF INDUSTRIAL RELATIONS
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DEPARTMENT OF INDUSTRIAL RELATIONS— INDUSTRIAL RELATIONS BUREAU
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DEPARTMENT OF INDUSTRY AND COMMERCE
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409
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411
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DEPARTMENT OF NATIONAL DEVELOPMENT
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POSTAL AND TELECOMMUNICATIONS DEPARTMENT
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DEPARTMENT OF PRIMARY INDUSTRY
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DEPARTMENT OF THE PRIME MINISTER AND CABINET
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439
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DEPARTMENT OF THE PRIME MINISTER AND CABINET—OFFICE OF NATIONAL ASSESSMENTS
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442
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DEPARTMENT OF THE PRIME MINISTER AND CABINET—COMMONWEALTH OMBUDSMAN
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443
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DEPARTMENT OF THE PRIME MINISTER AND CABINET— AUSTRALIAN SCIENCE AND TECHNOLOGY COUNCIL
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445
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DEPARTMENT OF THE PRIME MINISTER AND CABINET— AUDITOR-GENERAL’S OFFICE
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446
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DEPARTMENT OF THE PRIME MINISTER AND CABINET—PUBLIC SERVICE BOARD
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448
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DEPARTMENT OF PRODUCTIVITY
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DEPARTMENT OF SCIENCE AND THE ENVIRONMENT
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460
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DEPARTMENT OF SCIENCE AND THE ENVIRONMENT—SUPERVISING SCIENTIST
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467
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DEPARTMENT OF SOCIAL SECURITY
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468
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472
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DEPARTMENT OF THE SPECIAL TRADE REPRESENTATIVE
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473
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DEPARTMENT OF TRADE AND RESOURCES
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474
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477
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DEPARTMENT OF TRANSPORT
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478
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480
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482
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DEPARTMENT OF THE TREASURY
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483
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484
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485
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486
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491
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493
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DEPARTMENT OF THE TREASURY—AUSTRALIAN TAXATION OFFICE
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494
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495
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DEPARTMENT OF THE TREASURY—AUSTRALIAN BUREAU OF STATISTICS
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496
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497
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DEPARTMENT OF VETERANS’ AFFAIRS
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498
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499
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500
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501
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502
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503
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Section III—Further Information relating to the Financial Affairs of the Commonwealth Guarantees by the Commonwealth
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504
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Investments of the Former Ministerial and Parliamentary Retiring Allowance Funds
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505
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506
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507
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Investments of the Former Defence Forces Retirement Benefits Fund
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508
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509
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510
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511
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512
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513
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514
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515
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Investments of the Former Papua New Guinea Superannuation Schemes
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516
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517
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518
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520
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522
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