Report on Public Sector Agencies : Results of special reviews and financial statement audits for agencies with 2003 balance dates other than 30 June
Overview
This report contains the results of three different types of audit activity. First, it reports the results of audits of the financial statements of public sector agencies with 2003 balance dates other than 30 June. There are some 151 of these agencies—mostly universities, TAFE institutes, alpine resorts and cemeteries. The report recognises the substantial improvement during 2003 in the standard and timeliness of financial reporting, but also identifies the need for further improvement in financial reporting and selected aspects of financial management.