Second Report of the Auditor-General for the year ended 30 June ...

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4.1 SCOPE OF AUDIT PART 4 AUDIT OF I^PARTMENTS 4.1.1 The scope of audit for 1983-84 for departments declared under the Annual Reporting Act 1983 included: (1) an evaluation of internal controls arxj subsequent compliance and substantive testing of cash receipts, general payments, salaries and wages; (2) a review of internal audit operatioris, where applicable; and (3) verification of the departmental financial statements prepared in accordance with the Annual Reporting (Departments) Regulations 1984. 19
4.2 ETHNIC AFFAIRS COMMISSION Introduction 4.2.1 The Ethnic Affairs Conmission was established under the Ethnic Affairs Commission Act 1982. The principal objectives of the Commission are: (1) to achieve full participation of ethnic groups in the social, economic, cultural and political life of the community; (2) to ensure access of ethnic groups to services made available by governmental or other bodies; (3) to ensure that all ethnic groups in the community can retain and express their social identity arxJ cultural inheritance; and (4) to promote unity and better understanding of ethnic groups in the community. Financial Responsibilities 4.2.2 Revenue is earned from the operation of Shenton Hostel, Hawthorn. Apart from salaries arxJ other administrative expenses, payments by the Commission include grants to various ethnic groups. The Commission operates a translation unit which primarily services State government departments. The Commonwealth contributes to the costs of operating the unit. Qualification of the Conmission's Financial Statements 4.2.3 I found it necessary to record the following qualification on the Commission's financial statements for 1983-84: "In 1983-84, Parliament appropriated moneys for ethnic affairs to the Ethnic Affairs Commission. Pursuant to the Annual Reporting Act 1983, the Ministry of Ethnic Affairs, as set out in Part B of Schedule 2 to the Public Service Act 1974, was declared to be the relevant reporting department. However, the accompanying financial statanents reflect the financial operations of the Ethnic Affairs Coranission during 1983-84 but have been titled Ministry of Ethnic Affairs to comply with the Annual Reporting Act 1983." 4.2.4 The financial statanents of the Commission were prepared in accordance with the Annual Reporting (Departments) Regulations 1984 and were titled "Ministry of Ethnic Affairs" to comply with the Order in Council, dated 19 June 1984, which listed the departments that were required to meet the provisions of the Annual Reporting Act 1983. It is understood that the declaration of the Ministry of Ethnic Affairs as a department under the Annual Reporting Act 1983 arose as a result of the Ministry tieing incorrectly declared as a department in lieu of the Ethnic Affairs Commission in Part B of Schedule 2 of the Public Service Act 1974. No moneys were appropriated by Parliament to a department titled "Ministry of Ethnic Affairs" in 1983-84. In view of this technical error, it was necessary for me to qualify the accounts of the Ethnic Affairs Coranission. Conclusion 4.2.5 i^art from the qualification and some mirxor matters brought to the attention of the Coranission, the results of the audit examination proved satisfactory. 20
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Page 3 and 4: VICTORIA Sir, I ^^(^ ' S'T Office o
Page 5 and 6: Page 5.11 La Trobe University 76 5.
Page 7 and 8: PART 2 2.1 ANNOAL REPORTING ACT 198
Page 9 and 10: (3) Again, in the case of seme depa
Page 11 and 12: TABLE 2 Departments and Designated
Page 13 and 14: Department of Management arx3 Budge
Page 15 and 16: SUBJECT Ministry of Water Resources
Page 17 and 18: Report Page Subject 1981-82 92 94 1
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Page 21 and 22: Report Page 1979-80 60 1980-81 78 A
Page 23: Report Page Subject 68 The Commissi
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Page 29 and 30: (2) Stolen Cash and Equipment Concl
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Page 33 and 34: 4.5.7 My second report for 1982-83
Page 35 and 36: 4.6 DEPARTMENT OF PROPERTY AND SERV
Page 37 and 38: 4.7 OFFICE OF THE STATE RIVERS AND
Page 39 and 40: 4.8 MINISTRY OF VIATER RESOURCES AM
Page 41 and 42: (2) Writing-off of Uncollectable An
Page 43 and 44: Financial Statements Name of Author
Page 45 and 46: PART 5 AUDIT OP STATUTORY BODIES 5.
Page 47 and 48: 5.1.6 Net assets of the Corporation
Page 49 and 50: 5.2 DIRECTOR OF HOUSING Introductio
Page 51 and 52: Scope of Audit 5.2.10 The audit cov
Page 53 and 54: Income Experxjiture Less Contributi
Page 55 and 56: (3) Capital Works Contributed by Ex
Page 57 and 58: "As Stated in note 6 to the account
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Page 61 and 62: (1) all extras to a vehicle must te
Page 63 and 64: 1982-83 1983-84 $000 $000 Revenue 1
Page 65 and 66: (2) Finance Charges Finance charges
Page 67 and 68: The Commission advised me on 4 Sept
Page 69 and 70: 5.8 TRANSPORT - FORMER AUTHORITIES
Page 71 and 72: Recording of Land and Buildings Own
Page 73 and 74: (3) an examination of the financial
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(3) examination of the passenger re
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5.9 VICTORIAN DEVELOPMENT FUND Intr
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5.10 ZOOLOGICAL BOARD OF VICTORIA (
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