Fourth Report of the Auditor-General for the year 1983-84
Overview
This report is supplementary to the reports dated 18 September 1984, in relation to the Treasurer's Statement for the year ended 30 June 1984, of 31 October 1984 and of 22 January 1985, on the audit of certain departments and statutory bodies during 1983–84. It will be noted that many of the matters referred to in this report represent management shortcomings and irregularities. In essence, audit reports to Parliament are reports by exception, and as such do not purport to be a balanced account of the operations of government departments and statutory bodies. This is why the report may seem to emphasise shortcomings without giving credit for situations where no significant irregularities were observed. Nevertheless, audit endeavours to make constructive recommendations to organisations to overcome such shortcomings.