The focus of this report is the results of the 2012-13 financial statement audits on state government departments, statutory bodies, government owned corporations and the entities they control in the general government sector. The majority of these bodies are typically not for profit and rely principally on budget appropriations.

The report discusses the nature and type of audit opinions issued, the timeliness of the financial statements, the quality of financial reporting processes, significant transactions and events and future reporting risks by each ministerial portfolio. The summary of the report discusses the effect of these issues across these portfolios.