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Dear ............

REPRESENTATION LETTER IN RESPECT OF THE ABC FOR THE YEAR ENDED 30 JUNE 20XX

We submit the following representation for the year ended 30 June 20XX after making appropriate enquiries and according to the best of our knowledge and belief. This representation covers all material items in each of the categories listed below.

1.      GENERAL

(a)     The financial statements are drawn up in accordance with the Financial Management Act 2006, Treasurer’s Instructions, and Australian Accounting Standards (including the Australian Accounting Interpretations).

(b)     There were no material or contentious methods used in the presentation of the financial statements.

[OR]

         We have advised your auditor(s) of all material and contentious methods used in the presentation of the financial statements. A summary of these is listed below/attached.

(c)     There have been no changes in accounting policies or application of those policies that would have a material effect on the financial statements, except as disclosed in the financial statements.

(d)     We have established and maintained an adequate internal control structure to facilitate the preparation of reliable financial statements and adequate financial records and performance measurement data have been maintained.

(e)     All financial records and related data have been made available to your auditor(s) for inspection.  All material transactions have been properly recorded in the accounting records underlying the financial statements . 

(f)          All internal audit reports and reports resulting from other management reviews,  including legal issues and legal opinions which have the capacity to be relevant to the control environment and the fair presentation of the financial statements , including, where relevant, minutes of meetings, have been brought to your auditors’ attention and made available to them.

(g)     There have been no major or significant:

§               violations or possible violations of laws or regulations, the effects of which should be considered for disclosure in the financial statements or as a basis for recording a contingent loss; or

§               communications from regulatory authorities concerning non-compliance with, or deficiencies in, financial reporting practices.

[OR]

We have advised your auditors of all major or significant:

§               violations or possible violations of laws or regulations, the effects of which have been disclosed in the financial statements; and

§               communications from regulatory authorities concerning non-compliance with, or deficiencies in, financial reporting practices.

A summary of these is provided below/attached.

(h)     We have provided to your auditors the results of our assessment of the risk that the financial statements  may be materially misstated as a result of fraud.

(i)      No frauds or suspected frauds affecting the Authority/Department involving:

(i)                  Management;

(ii)                Employees who have significant roles in internal control; or

(iii)               Others where the fraud could have a material effect on the financial statements have occurred to the knowledge of management of the Authority/Department.

[OR]

We have provided information to your auditors of our knowledge of fraud or suspected fraud affecting the Authority/Department involving:

(i)                  Management;

(ii)                Employees who have significant roles in internal control; or

(iii)               Others where the fraud could have a material effect on the financial statements .

A summary of these is provided below/attached.

(j)      To our knowledge no allegations of fraud or suspected fraud affecting the Authority’s/Department’s financial statements have been communicated to us by employees, former employees, analysts, regulators or others.

[OR]

We have provided information to your auditors of our knowledge of any allegations of fraud or suspected fraud affecting the Authority’s/Department’s financial statements communicated by employees, former employees, analysts, regulators or others.

Details are as follows/attached.

2.      CONTINGENT LIABILITIES

         There are no material contingent liabilities at year end that have not been completely and adequately disclosed in the Notes to the financial statements.

3.      COMMITMENTS FOR CAPITAL EXPENDITURE

         Other than those commitments reported in the Notes to the financial statements, there were no significant commitments for capital expenditure contracts carrying over at year end.

4.      FINANCIAL LIABILITY FOR CONTAMINATED SITES (Where applicable)

         We are aware of our obligations under the Contaminated Sites Act 2003 and have reported to the Department of Environment and Conservation, all land owned, vested or leased by the Authority/Department that is known to be, or is suspected of being, contaminated. All actual liabilities or contingent liabilities, if any, have been disclosed in the financial statements as appropriate.

5.      RELATED ENTITIES (Where applicable)

         We acknowledge our responsibility under section 17(1) of the Auditor General Act 2006 to give written notice to you if any of the Authority’s/Department’s functions are being performed in partnership or jointly with another person or body, through the instrumentality of another person or body, and/or by means of a trust. We confirm that we have provided you with details of all related entities in existence at 30 June 20xx.

6.      REMUNERATION OF THE ACCOUNTABLE AUTHORITY AND SENIOR OFFICERS

         We confirm the Accountable Authority and senior officers of the Authority/Department have not received any other money, consideration or benefit (except amounts being reimbursements for out of pocket expenses) which has not been included in the remuneration disclosed in the financial statements.

7.      EVENTS OCCURRING AFTER THE REPORTING DATE

         No matters or occurrences have come to our attention up to the present time which would materially affect the financial statements or disclosures therein or which are likely to materially affect the future results or operations of the Authority/Department.

[OR]

         Except as discussed in Note X to the financial statements, no matters or occurrences have come to our attention up to the present time which would materially affect the financial statements or disclosures therein or which are likely to materially affect the future results or operations of the Authority/Department.

8.      INTERNAL CONTROLS

(a)    We acknowledge our responsibility for the design and implementation of internal control to prevent and detect fraud.

(b)    We have maintained proper accounts and records of all the transactions and affairs of the Authority/Department and have adequate procedures to ensure all moneys received are properly brought to account, all payments are correctly made and properly authorised, and that adequate control is maintained over public property and other property of or in the custody of the Authority/Department and over the incurring of liabilities by the Authority/Department.

9.      PERFORMANCE INDICATORS (Where applicable)

         We have reviewed the disclosures made for key performance indicators of effectiveness and efficiency and consider the indicators reported to be relevant and appropriate for assisting users to assess the Authority’s /Department’s performance and the information disclosed to fairly represent the indicated performance for the year ended 30 June 20XX.

10.    INSURANCE

         We confirm that best practice risk management techniques are used and the assistance of appointed consultants is arranged in assessing insurable risk and in managing the Authority’s/Department’s insurance portfolio.  In our judgment, all reasonable commercial considerations are included in arriving at insurable risk.  To the best of our knowledge and belief the Authority’s/Department’s assets are securely covered by appropriate insurances.

11.       RISK MANAGEMENT

We acknowledge our responsibility to identify the risks the Authority/Department is exposed to and to measure, assess and develop a prioritised action plan.  We confirm that we have established, maintained, operated and demonstrated an appropriate framework of business controls, to cover all our operational, technical, commercial, financial and administrative activities.

12.       RELATED PARTIES  (Where applicable)

         All related parties and related party transactions have been completely and adequately recorded and disclosed to your office.

13.    ACCOUNTING MISSTATEMENTS

         We believe the effects of the uncorrected misstatements in the financial statements aggregated by your auditor during the audit and brought to our attention are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. A summary of these items is listed below.

[OR]

         Misstatements within the financial statements identified by your auditor during the audit have been resolved.

14.    ELECTRONIC PRESENTATION OF THE AUDITED FINANCIAL STATEMENTS AND PERFORMANCE INDICATORS, AND AUDIT OPINION

(a)      We acknowledge that we are responsible for the electronic presentation of the financial statements and performance indicators.

(b)      We will ensure that the electronic version of the audited financial statements and performance indicators, and the audit opinion presented on the web site are the same as the final signed versions of the audited financial statements and performance indicators, and the audit opinion.

(c)      We have clearly differentiated between audited and unaudited information in the construction of Authority’s/Department’s web site and understand the risk of potential misrepresentation in the absence of appropriate controls.

(d)      We have assessed the security controls over audited financial and performance information and the audit opinion and are satisfied that procedures in place are adequate to ensure the integrity of the information provided.

(e)      We will ensure that where the audit opinion on the financial statements and performance indicators is provided on the web site, the financial statements and performance indicators are also provided in full.

Chief Executive Officer                                                                            Date

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