auditor s report and audited project accounts

... as most of the suggested improvements to auditor reporting would apply to auditor s reports for all entities 9 ILLUSTRATION OF A POSSIBLE IMPROVED AUDITOR S REPORT For purposes of this illustration, ... Matters vs Standardized Language 20 Some investors and other users have expressed strong support for an auditor s report that includes tailored and entity-specific information based on the auditor s ... entities would be necessary to support the application of the standards to these entities The following represents the IAASB s considerations specific to these entities to date SMEs 92 Respondents...

Ngày tải lên: 23/03/2014, 04:20

... accordées dans le cadre de la commercialisation aux investisseurs institutionnels détenant des parts de fonds pour des tiers sous l'aspect économique, et/ou des commissions d'état aux distributeurs ... économies développées, signes d’inflation dans les pays émergents – 2010 s est soldé par des performances positives tant pour les actions que pour les obligations, si l’on fait abstraction des effets ... 2009 se poursuivit, mais elle s appuya, dans les pays développ s, sur un stimulus fiscal et monétaire d’une intensité telle que des doutes croissant se manifestèrent quant la possibilité de poursuivre...

Ngày tải lên: 20/06/2014, 06:20

... viable and to address access and safety concerns 34 Trustees of the Museum of Applied Arts and Sciences Visitors to the Powerhouse Museum fell by 19.3 per cent in the past two years 38 The decrease ... Items NSW Auditor- General 's Report Volume Nine 2011 This summary shows those matters I identified during my audits that I believe are the most significant issues agencies need to address SIGNIFICANT ... cultural institutions comprise artworks, maps, manuscripts, rare books, biological assets, scientific specimens, scientific instruments, jewellery, technology items and photographs The value...

Ngày tải lên: 19/06/2014, 13:20

... financial crisis and associated investment losses, NSWALC revised its strategic asset allocation in 2010–11 The new allocation increases the share of funds in overseas equities and Australian inflation ... process Aboriginal Land Claims and transfer legal title to successful claimants I also recommended that legal title over land granted to successful Aboriginal land claimants be issued as soon as ... on issues that affect them NSWALC also acts as an advisor to, and negotiates with, governments and other stakeholders to ensure the preservation of Aboriginal land rights It is funded by a Statutory...

Ngày tải lên: 19/06/2014, 13:20

... register of all contractors and review its use of contractors to ensure it is not excessive and represents value for money The Museum advises that its use of contract staff is extremely minimal and ... previous valuation exercises based on guidelines issued by NSW Treasury The Museum only performs a full revaluation of its collection, assisted by an independent expert, every five years as it is ... methodology is therefore likely to have a significant future effect on the Museum s asset values, and thus on the State 's asset values The Museum 's next comprehensive valuation is due in June...

Ngày tải lên: 19/06/2014, 13:20

... www.sydneyoperahouse.com This is trial version www.adultpdf.com NSW Auditor- General 's Report Volume Nine 2011 SYDNEY OPERA HOUSE TRUST Trustees of the Museum of Applied Arts and Sciences 38 NSW Auditor- General 's ... Current assets Net Assets The increase in current assets is due to increased cash and investment balances related to the Government grants and donations mentioned above Library Activities The Library ... acoustics, limited accessibility, limited seating and restricted spaces, and shortcomings in meeting occupational health and safety requirements The Trust has developed a plan to progressively...

Ngày tải lên: 19/06/2014, 13:20

... Aboriginal students government school enrolments Literacy and Numeracy Since 2008, all Australian schools use the National Assessment Program – Literacy and Numeracy (NAPLAN) to assess the literacy and ... rollout of student laptops (192,000 laptops issued to date) completion of a wireless network rollout in schools (approximately 22,000 wireless access points installed across 483 school sites) technology ... required skills, resources and knowledge to fully support the system system users did not have sufficient knowledge of the new system and its functionality In 2011, the Department reviewed the status...

Ngày tải lên: 19/06/2014, 13:20

... risk of significant loss of knowledge and skills for TAFE NSW TAFE NSW advised it has strategies in place to manage this risk including knowledge transfer strategies, phased retirements and the ... asset class Last year, TAFE NSW advised a new process was being implemented to review assets under construction which have not been transferred to the fixed asset register at month end NEW SOUTH ... Commission (TAFE NSW) Separate comments on TAFE NSW and its controlled entity TAFE NSW Commission Division are included elsewhere in this report This is trial version www.adultpdf.com New South...

Ngày tải lên: 19/06/2014, 13:20

... program of case file audits and onsite assessments to enable Children s Guardian staff to assess direct evidence Work is underway with the Children s Guardian to develop an onsite assessment program ... managers system changes to assist managers and staff to monitor leave balances more effectively including notification letters for all non human resources system users and part-time staff This is ... as salaries increase and staff may be adversely affected through possible workplace health and safety issues The Department advises it actively manages excess annual leave balances through: system...

Ngày tải lên: 19/06/2014, 13:20

... increases over time as salaries increase and staff may be adversely affected through possible workplace health and safety issues Vacant Permanent Staff FTE Positions Year ended 30 June Shift ... HOME CARE SERVICE OF NEW SOUTH WALES NSW Businesslink Pty Ltd 84 NSW Auditor- General 's Report Volume Nine 2011 NSW BUSINESSLINK PTY LTD Audit Opinion The audit of NSW Businesslink Pty Ltd s (the ... Government grants and contributions Other revenue Personnel services Other expenses Operating Expenses Other gains Surplus Other Comprehensive Income Superannuation actuarial losses (81) Increase in revaluation...

Ngày tải lên: 19/06/2014, 13:20

... Trust wrote to the new Minister for Primary Industries in August 2011 seeking assistance to resolve this issue in consultation, if necessary, with her Department and the Minister for Gaming and ... 90 NSW Auditor- General 's Report Volume Nine 2011 HISTORIC HOUSES TRUST OF NEW SOUTH WALES Trust Activities The principle functions of the Trust are to: manage and conserve historic buildings or ... 1,810,957 Current assets Current liabilities Non-current Liabilities Total Liabilities Net Assets This is trial version www.adultpdf.com Authority s Activities 93 NSW Auditor- General 's Report Volume...

Ngày tải lên: 19/06/2014, 13:20

... Forestry Commission of New South Wales (Trading as Forests NSW) Vol 2011 Foundation for the Historic Houses Trust of New South Wales Limited Foundation for the Historic Houses Trust of New South ... Brigades Superannuation Pty Limited, NSW Vol 2011 Fire Brigades (Fire and Rescue NSW), New South Wales Vol 2011 Heritage, Minister of 87 Historic Houses Trust of New South Wales Financial Statements ... Infrastructure and Services, Minister for Vol 2011 South Eastern Sydney and Illawarra Area Health Service Vol 11 2010 South Eastern Sydney and Illawarra Area Health Service Special Purpose Service...

Ngày tải lên: 19/06/2014, 13:20

... Wages and Salaries Goods and Services Utilities Subsidies and Transfers Capital Outlays Note Designated Donor Grants 2007 € '000 Wages and Salaries Goods and Services Utilities Subsidies and ... Goods and Services 2,291 507 140 69 435 3,283 Payments from the General Fund Economic Classification Functional Classification Wages and Salaries Goods and Services Subsidies and Transfers Utilities ... - 95.10 Subsidies and Transfers Capital Investments Payments from Own Source Revenues carried forward from 2006 Utilities Subsidies and Transfers Capital Investments This is trial version www.adultpdf.com...

Ngày tải lên: 19/06/2014, 21:20

... Appropriations Appropriation Category Inflows Taxation Own source Revenues Grants and Aid Capital Receipts Privatization Fund Other Outflows Wages and Salaries Goods and Services Utilities Transfers and Subsidies ... NPID-Radusha Ibos Ibos Ibos Ibos Ibos Ibos Gryka turs Alfa _ i Guri Novica Antiq Saturni malsija Zyra e kryeminis Purpose rvisim pajisje komunali komunali komunali SH.kap SH.kap SH.kap SH.kap derivate ... 20.00 100,556.46 Section 15 Note 26 Statement of Unjustified Advances and Loans Issuance Date CPO No 2007 € '000 Purpose Total Section 16 Note 27 Summary of Non-Financial Assets Possessed by Budget...

Ngày tải lên: 19/06/2014, 21:20

... its planned workplace reforms to continue addressing the challenges of managing its workforce NSW Auditor- General 's Report Volume Seven 2011 61 New South Wales Crime Commission The Commission should ... responsibility is to conduct financial or ‘attest’ audits of State public sector agencies’ financial statements We also audit the Total State Sector Accounts, a consolidation of all agencies’ accounts ... of Public Prosecutions 51 Minister for Police and Emergency Services NSW Police Force 55 Fire and Rescue New South Wales 61 NSW Rural Fire Service 69 State Emergency Service 74 Treasurer Crown...

Ngày tải lên: 19/06/2014, 21:20

... Corrective Services NSW and Juvenile Justice NSW divisions) New South Wales Crime Commission Independent Commission Against Corruption Judicial Commission of New South Wales Legal Aid Commission of ... Japanese tsunami Locust assistance QLD flood and cyclone Yasi Disaster/Event - year ended 30 June 2011 FRNSW RFS This is trial version www.adultpdf.com SES Victorian floods 11 Staffing and Volunteering ... various jurisdictions and this impacts comparability of recorded crime levels between states For example, New South Wales may record some incidents as crimes that other jurisdictions may not This...

Ngày tải lên: 19/06/2014, 21:20

... community and in detention centres advising on law reform and legal matters Progress on integrating  policies,  operations and  systems since The net cost of the Department s services for the ... Information and Privacy Commission As I reported last year, progress on integrating policies, operations and systems of all entities transferred into the Department was limited The transfer-in of ... matters will be less than months old in the District Court: 75 per cent of pending civil matters will be less than 12 months old increasing victims and community understanding of the justice system...

Ngày tải lên: 19/06/2014, 21:20

... increased by five per cent, serious assaults by prisoners on prisoners decreased by 42 per cent, assaults by prisoners on prison staff remained relatively stable and there were no serious assaults ... risk of re-offending, prepares offender reports to assist sentencing and releasing authorities, and supplies prisoner security services at a number of courts Juvenile Justice NSW supervises and ... Department has made several changes to JusticeLink and to business processes to resolve all outstanding issues during 2010-11 This is trial version www.adultpdf.com 33 NSW Auditor- General 's Report...

Ngày tải lên: 19/06/2014, 21:20