REPORT OF THE AUDITOR-GENERAL ACCOMPANIED BY THE TREASURER’S STATEMENT OF RECEIPTS AND EXPENDITURE FOR YEAR 1973-74
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1
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2
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3
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Table of Contents
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5
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6
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Preface
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7
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Section 1—Report on the Treasurer’s Statement
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9
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Section 2—Explanations of the Treasurer’s Statement 2.1. BUDGET RESULT
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11
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12
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13
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2.2. THE TREASURER’S STATEMENT AND THE BUDGET RESULT
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14
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15
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2.3. RECEIPTS, EXPENDITURE AND TREASURY BALANCES
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16
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17
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2.4. CONSOLIDATED REVENUE FUND
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18
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19
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20
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21
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22
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23
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24
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25
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2.5. TRUST FUND
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26
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27
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28
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29
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2.6. LOAN FUND
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30
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31
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32
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33
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34
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35
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36
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2.7. THE PARLIAMENT
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37
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2.8. DEPARTMENT OF ABORIGINAL AFFAIRS
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40
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2.9. DEPARTMENT OF AGRICULTURE
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45
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46
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47
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48
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49
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51
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2.10. ATTORNEY-GENERAL’S DEPARTMENT
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52
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2.11. DEPARTMENT OF THE CAPITAL TERRITORY
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54
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2.12. DEPARTMENT OF CUSTOMS AND EXCISE
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2.13. DEPARTMENT OF EDUCATION
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60
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2.14. DEPARTMENT OF THE ENVIRONMENT AND CONSERVATION
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63
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2.15. DEPARTMENT OF FOREIGN AFFAIRS
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65
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2.16. DEPARTMENT OF HEALTH
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69
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72
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2.17. DEPARTMENT OF HOUSING AND CONSTRUCTION
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73
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74
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2.18. DEPARTMENT OF LABOR AND IMMIGRATION
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77
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2.19. DEPARTMENT OF MANUFACTURING INDUSTRY
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80
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2.20. DEPARTMENT OF THE MEDIA
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2.21. DEPARTMENT OF MINERALS AND ENERGY
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88
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2.22. DEPARTMENT OF NORTHERN DEVELOPMENT
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91
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2.23. DEPARTMENT OF THE NORTHERN TERRITORY
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92
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93
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94
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2.24. DEPARTMENT OF OVERSEAS TRADE
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96
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2.25. POSTMASTER-GENERAL’S DEPARTMENT
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98
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2.26. DEPARTMENT OF THE PRIME MINISTER AND CABINET
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100
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101
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2.27. DEPARTMENT OF REPATRIATION AND COMPENSATION
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102
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103
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2.28. DEPARTMENT OF SCIENCE
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104
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106
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2.29. DEPARTMENT OF SERVICES AND PROPERTY
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107
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108
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109
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110
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2.30. DEPARTMENT OF SOCIAL SECURITY
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111
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112
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113
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2.31. DEPARTMENT OF THE SPECIAL MINISTER OF STATE
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114
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115
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2.32. DEPARTMENT OF TOURISM AND RECREATION
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116
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2.33. DEPARTMENT OF TRANSPORT
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118
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120
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2.34. DEPARTMENT OF THE TREASURY
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122
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2.35. DEPARTMENT OF URBAN AND REGIONAL DEVELOPMENT
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138
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2.36. DEPARTMENT OF DEFENCE
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139
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141
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142
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143
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144
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145
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146
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147
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Section 3—Summaries of Audit Observations and Results of Audit Representations
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149
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3.1. DEPARTMENT OF ABORIGINAL AFFAIRS
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150
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151
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153
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154
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155
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3.2. ATTORNEY-GENERAL’S DEPARTMENT
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3.3. DEPARTMENT OF THE CAPITAL TERRITORY
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160
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3.4. DEPARTMENT OF CUSTOMS AND EXCISE
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161
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3.5. DEPARTMENT OF EDUCATION
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162
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166
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3.6. DEPARTMENT OF THE ENVIRONMENT AND CONSERVATION
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176
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3.7. DEPARTMENT OF FOREIGN AFFAIRS
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177
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3.8. DEPARTMENT OF HEALTH
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178
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3.9. DEPARTMENT OF HOUSING AND CONSTRUCTION
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179
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180
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3.10. DEPARTMENT OF MANUFACTURING INDUSTRY
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184
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3.11. DEPARTMENT OF THE MEDIA
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189
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3.12. DEPARTMENT OF MINERALS AND ENERGY
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191
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3.13. DEPARTMENT OF THE NORTHERN TERRITORY
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3.14. DEPARTMENT OF OVERSEAS TRADE
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194
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3.15. POSTMASTER-GENERAL’S DEPARTMENT
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3.16. DEPARTMENT OF THE PRIME MINISTER AND CABINET
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198
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199
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3.17. DEPARTMENT OF REPATRIATION AND COMPENSATION
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201
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3.18. DEPARTMENT OF SCIENCE
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202
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203
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3.19. DEPARTMENT OF SERVICES AND PROPERTY
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204
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3.20. DEPARTMENT OF TOURISM AND RECREATION
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206
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3.21. DEPARTMENT OF THE TREASURY
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207
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3.22. DEPARTMENT OF URBAN AND REGIONAL DEVELOPMENT
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208
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209
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210
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3.23. DEPARTMENT OF DEFENCE
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3.24. GENERAL
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Section 4—General Observations 4.1. AUDIT ACT
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4.2. JOINT COMMITTEE OF PUBLIC ACCOUNTS
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4.3. ROYAL COMMISSION ON AUSTRALIAN GOVERNMENT ADMINISTRATION
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222
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4.4. ASSISTANCE IN DEPARTMENTAL TRAINING
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223
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4.5. AUDIT STAFF
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224
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4.6. OVERSEAS VISITS
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225
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4.7. PAPUA NEW GUINEA
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226
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4.8. ADVANCES GUARANTEED BY THE AUSTRALIAN GOVERNMENT AND CONTINGENT LIABILITIES
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227
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4.9. AUDITS CARRIED OUT IN PURSUANCE OF THE PROVISIONS OF OTHER ACTS, ETC.
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228
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4.10. SURCHARGES
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4.11. ACKNOWLEDGEMENTS
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232
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4.12. SUPPLEMENTARY REPORT
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233
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4.13. APPENDIXES
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Section 5—Statutory and Other Appendixes APPENDIX A—PAYMENTS ALLOWED UNDER SECTION 46 OF THE AUDIT ACT
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APPENDIX B—PAYMENTS ALLOWED UNDER SECTION 47 OF THE AUDIT ACT
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APPENDIX C—DEFAULTS OR IRREGULARITIES
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238
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APPENDIX D—LOSSES BY FIRE
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240
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APPENDIX E—TREASURY ACCOUNTING SYSTEM
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INDEX
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THE TREASURER’S STATEMENT OF RECEIPTS AND EXPENDITURE
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259
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TABLE OF CONTENTS
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261
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I TREASURY BALANCES AT 30 JUNE 1974
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263
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264
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II CONSOLIDATED REVENUE FUND
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288
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293
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297
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300
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301
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302
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303
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304
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III. TRUST FUND
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333
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360
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361
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362
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363
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364
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365
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366
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367
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368
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IV LOAN FUND
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369
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370
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V FORMER INVESTMENTS OF THE MINISTERIAL AND PARLIAMENTARY RETIRING ALLOWANCES FUNDS
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371
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372
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373
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374
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