Mr. Zempilas asks the Treasurer about implementing the Auditor General's recommendation for clear disclosure of land transfers between government entities in financial statements. The Treasurer confirms implementation via Treasurer's Guidance.

AnsweredQoN 1611Legislative Assembly
Asked
16 December 2025
Portfolio
Treasurer

QuestionView source ↗

The Office of the Auditor General's (OAG) Report on Financial Audit Results – State Government 2025 released on 3 December 2025 recommends that entities should clearly disclose in financial statements when land is transferred between entities because of Government decisions. Can the Treasurer please advise: (a) Whether she supports this recommendation; (b) If so, what steps will she take to ensure its implementation; (c) Will this recommendation be included in the annual instruction issued to agencies by the Department of Treasury and Finance on the preparation of Annual Reports; and (d) If not, why not?

AnswerView source ↗

Answered
17 February 2026
Response time
1 days
(a)-(d)  Additional guidance will be included in Treasurer’s Guidance (TG) 8 Financial Accounting and Reporting.

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