Financial Performance of Government Trading Enterprises 1998-99 to 2002-03
Commission Research Paper
The commission research paper, Financial Performance of Government Trading Enterprises 1998-99 to 2002-03, was released on 20 July 2004. This report is the second in a three-year program of research designed to provide comparable information on the financial performance of government trading enterprises (GTEs). It continues previous work by the Commission and an earlier series of broader ‘Red Book’ reports, under the auspices of the Steering Committee on National Performance Monitoring of Government Trading Enterprises. Also see:
CONTENTS
Preliminaries
Cover, Copyright, Foreword, Contents, Abbreviations, Key Points
1 Introduction
1.1 Background
1.2 Scope
1.3 External governance
1.4 Report structure
2 Financial performance overview
2.1 Profitability
2.2 Financial management
2.3 Government transactions
3 Interpretation of performance measures
3.1 Data
3.2 Performance indicators
3A Definitions of financial performance indicators
PART A EXTERNAL GOVERNANCE RESEARCH
4 Auditing
4.1 Legislative basis
4.2 Office of the auditor-general
4.3 Financial auditing
4.4 Performance auditing
4.5 Implications for external governance
5 Reporting
5.1 Legislative and policy provisions
5.2 Reporting and accountability
5.3 Accountability documents
5.4 Role of reporting in external governance
6 Performance monitoring
6.1 Rationale for performance monitoring
6.2 Performance measures
6.3 Agencies undertaking external performance monitoring
6.4 Implications for external governance
PART B GTE SECTOR PERFORMANCE REPORTS
7 Electricity
7.1 Monitored GTEs
7.2 Market environment
7.3 Profitability
7.4 Financial management
7.5 Financial transactions
7.6 GTE performance reports
8 Water, sewerage, drainage and irrigation
8.1 Monitored GTEs
8.2 Market environment
8.3 Profitability
8.4 Financial management
8.5 Transactions with government
8.6 GTE performance reports
9 Urban transport
9.1 Monitored GTEs
9.2 Market environment
9.3 Profitability
9.4 Financial management
9.5 Transactions with government
9.6 GTE performance reports
10 Railways
10.1 Monitored GTEs
10.2 Market environment
10.3 Profitability
10.4 Financial management
10.5 Transactions with government
10.6 GTE performance reports
11 Ports
11.1 Monitored GTEs
11.2 Market environment
11.3 Profitability
11.4 Financial management
11.5 Transactions with government
11.6 GTE performance reports
12 Forestry
12.1 Monitored GTEs
12.2 Market environment
12.3 Profitability
12.4 Financial management
12.5 Transactions with government
12.6 GTE performance reports
13 Commonwealth GTEs
Appendix A Monitored GTEs, 2002-03
References
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