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Sector Type: Cross-government and Public Administration Topic Type: Public Financial Procedures Year Published: All Years
Special Report 99 Public Sector Financial Reporting for 2015
This report reviews the timeliness of public sector financial reporting and identifies those bodies where delays have occurred. It also summarises the issues brought to attention in the Comptroller and Auditor General’s audit reports on financial statements for 2015.
2014 Annual Report, Chapter 10: Central Government Funding of Local Authorities
The primary objective of this chapter is to provide an overview of the funds flowing from and through central government sources to local authorities, and of the purposes for which funds have been provided.
2013 Annual Report, Chapter 4: Accounting for Office of Public Works Agency Services
The purpose of this report is to outline the extent of agency services provided by the Office of Public Works (OPW) and to examine whether the OPW and principals have adequate procedures in place in respect of accounting for agency services.
2012 Annual Report, Chapter 5: Vote Budget Management
This chapter reviews the vote outturn results for 2012 to assess how well votes were managed relative to the estimate amounts approved. It also assesses whether appropriation accounts present adequate explanations of the extent to which outturns differ from the amounts allocated.