This report provides the results of the audits of public sector entities with financial statement balance dates other than 30 June 2010, and informs on audit issues identified during the interim audits undertaken in relation to the 2010-11 financial year.

This report includes the results of area-of-emphasis-audits that focused specifically on basic financial management controls.

The results of an audit of the progress of the implementation of machinery of government changes since 2009 are also included in the report.