We issued unqualified audit opinions on the above agencies’ 30 June 2013 financial statements. During the year, The Treasury issued TC 13/01 ‘Mandatory early close procedures for 2013’. As a result, the law and order services agencies were required to perform early close procedures. All law and order service agencies were broadly successful in performing the procedures, which helped them submit financial statements by an earlier due date. This in turn enabled the financial statement audits to be finalised within an earlier timeframe of eight weeks (nine weeks in 2011-12).

As previously recommended, the Department of Attorney General and Justice should continue integrating policies, operations and systems between its divisions and, once complete, analyse the costs and benefits. The Department of Attorney-General and Justice should also ensure it has the necessary processes in place to enable it to regularly monitor and measure the performance and success of the Victims Support Scheme in providing a more accessible, streamlined and targeted service to victims of violent crime in New South Wales.

This overview summarises the significant findings included in my 2012 financial audit report, volumes three to eleven, and highlights NSW agencies’ overall achievements and challenges. The overview summarises key themes and messages arising from these audits to help readers understand common findings. Agencies and their audit and risk committees can use the overview to self-assess and identify issues that may be relevant to their organisations.

It found more than 85 per cent of the recommendations in my 2011 financial audit reports to Parliament were implemented in 2012. Whilst this is less than 100 per cent, NSW government agencies clearly acted on my significant recommendations. However, NSW government agencies need to do more to follow up more detailed recommendations that are made directly to management.