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This report presents: a review and analysis of the State's financial operations for the year ended 30 June 1991, and the financial position at that date, comment on significant trends emerging over time in regard to the financial operations and position of the State, and reference to other financial issues which, in my opinion, warrant Parliament's attention. The Report also contains information on certain matters which are required to be reported to Parliament under other provisions of the Audit Act 1958.