Annual Report 1992-1993 Northern Territory Liquor Commission
Tabled Paper 1759
Tabled Papers for 6th Assembly 1990 - 1994; Tabled Papers; ParliamentNT
1993-10-19
Deemed
Made available by the Legislative Assembly of the Northern Territory under Standing Order 240. Where copyright subsists with a third party it remains with the original owner and permission may be required to reuse the material.
English
Tabled papers
application/pdf
Copyright
See publication
https://www.legislation.gov.au/Details/C2021C00044
https://hdl.handle.net/10070/292630
https://hdl.handle.net/10070/398525
OFFICE OF THE AUDITOR-GENERAL * 'r'. AUDITOR-GENERALS REPCRT TO THE CHIEF MINISTER NORTHERN TERRITORY LIQUOR OOMCSSICN YEAR ENDED 30 JUNE 1993 Scope I have audited the Northern Territory Liquor Commission and its accompanying financial statements, as set out on pages 21 to 33, comprising the Statement by the Chairman and the Administration Manager, Revenue and Expense Statements, Balance Sheets and Statement of Cash Flows, together with Notes to and forming part of the financial statements prepared in accordance with Australian Statements of Accounting Concepts and Australian Accounting Standards. The Commission was responsible for preparation and presentation of the financial statements, the information they contain, the accounts and records from which they are derived and the maintenance of internal control in and over its operations. I have performed an audit of these financial statements in order to express an opinion upon them to the Honourable Minister for Sport and Recreation. My audit has been planned and performed in accordance with Australian Auditing Standards and Practice Statements, to provide a reasonable level of assurance as to whether the financial statements are free of material misstatement and the receipt and expenditure of moneys and the acquisition and disposal of property complies with legislative requirements. My procedures included examination, on a test basis of evidence supporting the amounts and other disclosures in the financial statements, and the evaluation of accounting policies and significant accounting estimates. These procedures have been undertaken to form an opinion whether, in all material respects, the financial statements are presented fairly in accordance with Australian Accounting Concepts and Standards and statutory requirements so as to present a view of the Commission which is consistent with my understanding of its operations. The audit opinion expressed in this report has been formed on the above basis.* Audit Opinion Pursuant to Section 68(2) of the Financial Administration and Audit Act, I report that in my opinion: (i) the accompanying financial statements are based on proper accounts and records and are in agreement with the accounts and have been properly drawn up so as to present a true and fair view of the transactions of the Commission for the year ended 30 June 1993 and its financial position at that date; (ii) the receipt and expenditure of moneys and the acquisition and disposal of property by the Commission during the year have been in accordance with the Act that constitutes the Commission and the Financial Administration and Audit Act; and the financial statements are in accordance with Statements of Accounting Consents and Australian Accounting Standards. E M ISAACSON Darwin Auditor-General Northern Territory 993 >