Part 4: Financial statements

Part 4 of our annual report includes the following:

Certification

• Independent Auditor’s report
• Statement by the Australian Public Service Commissioner and Chief Financial Officer

Primary financial statement

• Statement of comprehensive income
• Statement of financial position
• Statement of changes in equity
• Cash flow statement
• Administered schedule of comprehensive income
• Administered reconciliation schedule
• Administered cash flow statement

Notes to the financial statements

Overview

1. Departmental financial performance

• 1.1 Expenses
• 1.2 Own-source income

2.Expenses administered on behalf of Government

• 2.1 Administered—expenses

3. Departmental financial position

• 3.1 Financial assets
• 3.2 Non-financial assets
• 3.3 Payables
• 3.4 Other provisions

4. Funding

• 4.1 Appropriations
• 4.2 Net cash appropriation arrangements

5. People and relationships

• 5.1 Employee provisions
• 5.2 Key management personnel remuneration
• 5.3 Related party disclosures

6. Managing uncertainties

• 6.1 Financial instruments
• 6.2 Fair value measurement

7. Other information

• 7.1 Reporting of outcomes