This report represents the status of 524 (or approximately 60 per cent) of the 876 audits required to be completed under the Auditor-General's mandate for the 2007-08 audit year.

2007-08 was a year of significant change in the local government sector with 156 local government areas being amalgamated into 72 councils and the abolished local governments being required to produce their final set of financial statements for the period ending on 14 March 2008.

The report includes the results of the 2007-08 financial and compliance audits of departments, statutory bodies, government owned corporations and their controlled entities completed as at 31 October 2008. It also includes comments on significant issues arising from the completed audits of local governments abolished on 14 March 2008.