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About the Department

DIMA Annual Report 1996-97

Auditor's Report
Australian National Audit Office

GPO Box 707, Canberra ACT 2601
Centenary House, 19 National Circuit, Barton ACT 2601.
Phone (06) 203 7300 Fax (06) 203 7777

INDEPENDENT AUDIT REPORT
DEPARTMENT OF IMMIGRATION AND MULTICULTURAL AFFAIRS

To the Minister for Immigration and Multicultural Affairs

Scope

I have audited the financial statements of the Department of Immigration and Multicultural Affairs for the year ended 30 June 1997. The financial statements comprise:

  • Statement by the Departmental Secretary and Acting Assistant Secretary, Resource Management Branch
  • Departmental and Administered statements of
    • Revenues and Expenses
    • Assets and Liabilities
    • Revenues and Expenses by Program
    • Assets and Liabilities by Program
    • Cash Flows
  • Schedule of Commitments
  • Schedule of Contingencies
  • Transactions by Fund, and
  • Notes to and forming part of the Financial Statements.

The Department's Secretary and Acting Assistant Secretary, Resource Management Branch are responsible for the preparation and presentation of the financial statements and the information they contain.

I have conducted an independent audit of the financial statements in order to express an opinion on them to you, the Minister for Immigration and Multicultural Affairs.

The audit has been conducted in accordance with the Australian National Audit Office Auditing Standards, which incorporate the Australian Auditing Standards, to provide reasonable assurance as to whether the financial statements are free of material misstatement.

Audit 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 as to whether, in all material respects, the financial statements are presented fairly in accordance with Australian Accounting Standards, other mandatory professional reporting requirements (Urgent Issues Group Consensus Views) and statutory requirements so as to present a view of the Department which is consistent with my understanding of its financial position, its operations and its cash flows.

The audit opinion expressed in this report has been formed on the above basis.

Audit opinion

In accordance with sub-section 5 1 (1) of the Audit Act 1901, 1 now report that in my opinion, the financial statements:

  • are in agreement with the accounts and records kept in accordance with section 40 of the Act;
  • are in accordance with the Guidelines for Financial Statements of Commonwealth Departments, and
  • present fairly in accordance with applicable Accounting Standards and other mandatory professional reporting requirements, the information required by the Guidelines, including the results of departmental and administered financial operations and cash flows for the year ended 30 June 1997 and departmental and administered assets and liabilities as at that date.
Australian National Audit Office

Trevor Burgess
Executive Director
For the Auditor-General
Canberra

15 October 1997

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