AUDITOR-GENERAL’S REPORT FINANCIAL AUDITS Volume Nine 2009_part1 pptx

AUDITOR-GENERAL’S REPORT FINANCIAL AUDITS Volume Nine 2009 focusing on Education and Communities The Legislative Assembly The Legislative Council Sydney NSW 2000 Sydney NSW 2000 Pursua

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AUDITOR-GENERAL’S REPORT

FINANCIAL AUDITS Volume Nine 2009

focusing on Education and Communities

The Legislative Assembly The Legislative Council

Sydney NSW 2000 Sydney NSW 2000

Pursuant to the Public Finance and Audit Act 1983, I present Volume Nine

of my 2009 Report

Peter Achterstraat

Auditor-General

Sydney

December 2009

This is trial version

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GUIDE TO USING THIS VOLUME

This Volume summarises the results of a number of our financial audits

We have attempted to adopt a ‘plain English’ style of writing This is not always easy when describing technical issues, but we recognise the diversity of our readership and their needs

This Volume has one section which provides comments on financial audits of government agencies

It is divided into ministerial portfolios, each containing one or more government agencies

Each agency’s comment begins with a summary of our Audit Opinion This is a key result of each

audit An ‘unqualified Independent Auditor’s Report’ means we are satisfied that the agency has prepared its financial report in accordance with Australian Accounting Standards (and other mandatory requirements) It also means we believe the report has no material misstatements and the scope of our audit has not been limited If any of these aspects are not met we issue a

‘qualified Independent Auditor’s Report’ and explain why we did this

The next part of the comment outlines any Key Issues we identified during the audit These are

matters such as:

 recommendations to Parliament

 significant findings or outcomes of the audit

 any major developments impacting on the agency’s role or activities

 key repeat findings

The Audit Opinion and the Key Issues represent the more important findings By targeting these,

readers can quickly understand the major issues facing a particular agency, or glance through a number of reports to assess the financial health of a portfolio

Performance Information covers key financial and operational statistics we have identified that

help understand how well the agency is performing Wherever possible we include comparisons with similar agencies interstate

The next two parts of the comment contain analysis of issues we identified during our audit While many of these will include suggestions for improvement, these are not as significant as the issues outlined in the first two parts of the agency comment

Other Information summarises any other matters noted during the audit of the agency that warrant

inclusion in this Report

Financial Information summarises the essential information from each agency’s financial report

While this is sufficient for a broad understanding of the agency’s financial position, readers can access more detailed financial statements in the agency's annual report or website

Agency Activities summarises the agency’s purpose, services, structure, relevant legislation, and

its web address

While some ‘agency comments’ in this Volume will have all of the headings outlined here, this will vary depending on the size of the organisation and the findings of our audit

The Agency Response appears where the head of an agency does not believe that the commentary

in our Report adequately reflects the agency's position or actions taken As we discuss our proposed comments with agency staff during the drafting process, few agencies ask for a formal response to

be included

Appendix 1 contains the names of agencies not reported elsewhere in this Volume These agencies

received unqualified audit opinions and have no significant issues to report

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Contents

Significant Items iii

SECTION ONE – Commentary on Government Agencies Minister for Citizenship 3

Minister for Education and Training 5

Department of Education and Training 7

New South Wales Technical and Further Education Commission 28

Office of the Board of Studies 34

Minister for Gaming and Racing 37

Minister for Lands 39

Wentworth Park Sporting Complex Trust 41

Minister for Planning 43

Sydney Olympic Park Authority 45

Minister for Sport and Recreation 49

Centennial Park and Moore Park Trust 51

Centennial Parklands Foundation 54

Sydney Cricket and Sports Ground Trust 55

Wollongong Sportsground Trust 57

Minister for the Arts 59

Art Gallery of New South Wales Trust 61

Australian Museum Trust 64

Department of the Arts, Sport and Recreation 67

Historic Houses Trust of New South Wales 70

Library Council of New South Wales 73

Sydney Opera House Trust 76

Trustees of the Museum of Applied Arts and Sciences 79

Minister for Western Sydney 83

Western Sydney Parklands Trust 85

Minister for Youth 87

APPENDIX Appendix 1 – Agencies not reported elsewhere in this Volume 91

INDEX 93

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iii

Significant Items

Page Department of Education and Training

The results of the National Assessment Program – Literacy and Numeracy indicated

New South Wales students performed consistently better than the national average

and had fewer performing at or below the national minimum standard

8

Although retention rates in New South Wales remained stable in 2008, they fell

below the national average

10

The results of the 2008 national tests for New South Wales Aboriginal students

indicated that they performed consistently better than the national average for

Aboriginal students

11

The number of workers’ compensation claims incurring cost reported by the

Department reduced by 5.8 per cent and the number of days lost due to workplace

injury decreased by 20.6 per cent in 2008-09

13

The Building Education Revolution is a $3.5 billion funding boost for New South

Wales The number of projects and tight timeframes creates risks in ensuring value

for money is achieved

15

The Department estimates the backlog of school maintenance has fallen from

There has been little improvement in the number of staff with annual leave balances

The Department is still faced with the issue of large numbers of retiring teachers and

the loss of their associated skills, 44.1 per cent of school teachers are aged 50 years

and over

19

The number of international students enrolled increased by 23.3 per cent in 2008

resulting in an increase in fees of $8.2 million or 31.7 per cent 24

New South Wales Technical and Further Education Commission

Government expenditure per student hour has decreased by 18.1 per cent since

The Commission estimates that backlog maintenance has risen from $27.7 million

in 2007-08 to $37.6 million in 2008-09

29

The number and cost of workers’ compensation claims has decreased by

10.3 per cent and 25.3 per cent respectively

30

157 non-teaching TAFE NSW employees earned 20 per cent or more of their gross

Wentworth Park Sporting Complex Trust

The Trust does not have the capacity to pay $6.5 million owed to Greyhound Racing

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iv

Centennial Park and Moore Park Trust

The Trust has completed its seven year, $50.0 million Park Improvement Plan 51 The Trust has generated sufficient revenues to meet increasing costs and reduce its

Wollongong Sportsground Trust

On 16 October 2009, the New South Wales Government announced it would provide

The Entertainment Centre hosted fewer events and earned lower returns during

2008-09

57

Art Gallery of New South Wales Trust

The newly constructed, $27.6 million off-site collection storage facility at Lilyfield is

expected to be operational in November 2009

62

The Art Gallery purchased the 1888 Paul Cezanne painting ‘Bords de la Marne’ for

Australian Museum Trust

The absence of an appropriate collections database impedes the Museum’s ability to

discharge its stewardship responsibilities over its collections 64

A New Collections and Research Building was completed during the year at a cost of

$34.0 million This was the first major new building to be constructed by the Museum

in 20 years

65

Sydney Opera House Trust

Stage Machinery is approaching the end of its useful life and operational problems

are now critical

76

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Section One

1

Commentary on Government Agencies

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3

Minister for Citizenship

Refer to Appendix 1 for:

Community Relations Commission for a Multicultural New South Wales

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5

Minister for Education and Training

Department of Education and Training New South Wales Technical and Further Education Commission

Office of the Board of Studies

Refer to Appendix 1 for:

Arts Education Foundation Trust Coffs Harbour Technology Park Limited

*NSW Board of Vocational Education and Training

NSW Institute of Teachers

*NSW Vocational Education and Training Accreditation Board

The Board of Studies

*Uniprojects Pty Limited

*Universities Admissions Centre (NSW & ACT) Pty Limited

* The audit was incomplete at the time of compiling this Volume

The comment will be included in a later 2009 Volume

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