Each financial year, three reports are presented to Parliament containing the results of financial audits competed during the year. A large number of entities were examined through these audits. For all the entities audited, all control breakdowns and recommendations for improvement have been reported to management for appropriate action. The implementation of this action will be monitored through subsequent audit activity.

This report provides the results of the audits of public sector entities with financial statement balance dates other than 30 June 2008 and comments on a number of audit issues which have been identified during the interim audits being undertaken in relation to the 2008-09 financial year.