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

(ii) gazette mains in accordance with Section 207 of the Act;
(iii) include private works constructed by sub-dividers under
Section 307AA of the Act in the txoks and accounts of the
authority; arxJ
(iv) create a sinking fund as required by Section 303 of the
Act.
Other Matters Brought to the Attention of the Ministry
4.8.17 These matters included:
(1) a lack of adequate insurance cover in relation to cash, fire and
fidelity guarantee;
(2) failure of authorities to maintain adequate books of accounts;
(3) incomplete, unauttorised arxj un-cancelled vouchers; and
(4) failure to write-back the cost of replaced works in the books
arxJ accounts of the authority and to adjust the depreciation
thereon.
4.8.18 Water auttorities are an integral part of the overall operations of
the State and it is pleasing to note that the Department of Water
Resources, a new body established on 1 July 1984 under the provisions
of the Water (Central Management Restructuring) Act 1984, is in the
process of conducting training sessions for administrators of these
auttorities. Two of my officers had the opportunity to participate in
these sessions.
4.8.19 As a consequence of this initiative taken by the new Department, I
look forward to an overall improvement in the starxlard of reporting by
the authorities.
Details of Authorities Reported to the Minister
Financial Statements
Name of Authority Year/s Ended
Waterworks Trusts
Avoca 31 Decemter 1983
Axedale 31 Decemter 1983
Broadford 30 Septemter 1983
Colbinabbin 31 Decanter 1983
Elmore 31 Decemter 1983
Euroa 31 Decemter 1983
Fish Creek 31 Decemter 1981, 1982 & 1983
Foster 31 Decemter 1983
Gistorne 30 Septanter 1983
Learmonth 31 Decemter, 1981, 1982 & 1983
Moyhu 31 Decanter 1982 & 1983
Murchison ^l Decemter 1983
Shire of Numurkah 30 Septemter 1983
Shire of Rutherglen 31 Decanter 1983
Springhurst 31 Decemter 1983
Sunbury 31 Decemter 1983
Tatura 31 Decemter 1981, 1982 & 1983
Winchelsea 31 Decanter 1983
37