This report updates the ANAO's assessment of audit findings relating to major entity internal control structures, including governance arrangements, information systems and control procedures through to March 2004. The findings summarised in this report arise from the interim phase of the financial statement audits of major Australian Government entities for 2003/2004. Examinations of such findings are designed to assess the reliance that can be placed on control structures to produce complete, accurate and valid information for financial reporting purposes.

The report summarises the final results of the audits of the financial statements of Australian Government entities, being the second report this year on financial statements for the period ended 30 June 2003. It complements Audit Report No.61 2002-2003 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2003.

The report summarises audit findings relating to entity internal control structures arising out of the interim financial statement audits of 21 Major Commonwealth entities for the year ending 30 June 2003. The interim audit examinations seek to update the ANAO's assessment of the internal control environment of entities reviewed, so as to determine whether reliance can be placed on those control structures to produce complete, accurate and valid information for financial reporting purposes. In addition this year's report provides observations on some key strategic issues and influences which are, or will be in the future, likely to affect the overall financial framework in the public sector

This report summarises the final results of the audits of the financial statements of Commonwealth entities and represents the second report of the year on financial statement audits for the period ended 30 June 2002. It complements Audit Report No.67 2001-2002 Control Structures as part of the Audit of Financial Statements of Major Commonwealth Entities for the Year Ending 30 June 2002. The report is in five parts:

• Part One provides ongoing commentary on the structure of and issues in relation to the Commonwealth's financial framework;
• Part Two provides details of the audit of the Commonwealth's Consolidated Financial Statements for 2001-2002;
• Part Three summarises the final results of the financial statements with particular details regarding qualifications and any other matters emphasised in the audit reports;
• Part Four provides an overview of the results of the year end substantiation of financial balances and a summary of continuing significant accounting issues; and
• Part Five provides the detailed results of the individual financial statement audits and any additional significant control matters identified since Audit Report No..67 2001-2002.

This report summarises audit findings relating to entity internal control structures arising from the interim phase of the financial statement audits of major Commonwealth entities for 2001-2002. Examinations of such issues are designed to assess the reliance that can be placed on control structures to produce complete, accurate and valid information for financial reporting purposes.

This report summarises the final results of the audits of the financial statements of Commonwealth entities, forming the second report this year on financial statement audits for the period ended 30 June 2001. It complements Audit Report No.1 2001-2002 Control Structures as Part of the Audits of Financial Statements of Major Commonwealth Agencies for the Period Ended 30 June 2001. The report is in five parts:

• Part One of the report discusses Commonwealth financial management and reporting issues. It also provides ongoing commentary on the structure of the Commonwealth's financial framework. Related reporting issues include developments in relation to the outcomes and outputs costing and appropriation framework. Comment is also made on the quality and timeliness of the preparation of entities' annual financial statements;
• Part Two provides details of the audit of the Commonwealth's Consolidated Financial Statements for 2000-2001;
• Part Three provides an overview of the current control issues noted in the financial statement audits of Commonwealth entities;
• Part Four discusses the summary final results of the audits of the financial statements, providing details regarding qualifications and any matters emphasised in audit reports; and
• Part Five provides the results of the individual financial statement audits and any additional significant control matters identified since Audit Report No.1 2001-2002.

This report summarises issues relating to internal control structures, financial systems, controls and processes arising from the interim phase of the financial statement audits of major commonwealth entities for 2000-2001. Examinations of such issues are designed to assess the reliance that can be placed on control structures, systems, specific controls and processes to produce complete, accurate and valid information for financial reporting purposes.

This report summarises the final results of the audits of the financial statements of Commonwealth entities, forming the second report this year on financial statement audits for the period ended 30 June 2000. It complements Audit Report No.52 1999-2000 Control Structures as Part of the Audits of Financial Statements of Major Commonwealth Agencies for the Period Ended 30 June 2000. The report is in three parts:

• Part One of the report is a commentary on the structure and status of the new financial framework, focusing on the quality and timeliness of the preparation of the annual financial statements;
• Part Two discusses the summary final results of the audits of the financial statements, providing details regarding qualifications and any matters emphasised in audit reports; and
• Part Three provides the results of the individual financial statement audits and any additional significant control issues identified since Audit Report No.52.

The Report summarised major issues in relation to financial systems, controls and processes from examinations of major Commonwealth agencies arising from the interim phase of their financial statements for the financial year 1999-2000.

This Report brings together the results of the audits of the financial statements of all Commonwealth organisations (that is, agencies and statutory authorities), including the Commonwealth Government of Australia consolidated financial statements for the period ended 30 June 1999.