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New South Wales Auditor-General's report : financial audit : Education 2023 / Audit Office New South Wales.
The report is available online at URL below. What the key issues were: Comprehensive valuations of buildings at the Department of Education (the department) and at the TAFE Commission found that certain assumptions applied in previous years needed to be updated, resulting in prior period restatements; The department prepaid a building contractor for early works on a project and some of the prepayment is in legal dispute; The department duplicated a claim for project funding from Restart NSW in 2021; New parental leave legislation increased employee liabilities for portfolio agencies. The department and the NSW Education Standards Authority (the Authority) updated their financial statements to record parental leave liabilities; A high risk matter was raised for the Authority to improve the quality and timeliness of information to support their financial statement close process. What the key issues were: Comprehensive valuations of buildings at the Department of Education (the department) and at the TAFE Commission found that certain assumptions applied in previous years needed to be updated, resulting in prior period restatements; The department prepaid a building contractor for early works on a project and some of the prepayment is in legal dispute; The department duplicated a claim for project funding from Restart NSW in 2021; New parental leave legislation increased employee liabilities for portfolio agencies. The department and the NSW Education Standards Authority (the Authority) updated their financial statements to record parental leave liabilities; A high risk matter was raised for the Authority to improve the quality and timeliness of information to support their financial statement close process.