Audit

Requirements checklist.

Balance Sheet

Bank Reconciliations for all bank accounts as at 30 June.
Bank statements for all bank accounts for the year ended 30 June.
Maturity and/or Rollover Statements for all Term Deposits for the year ended 30 June.
Workpaper of all Interest Received transactions and/or accrual journals processed for all Term Deposits during the year ended 30 June.

Trade Debtors reconciliation as at 30 June reconciled with GL account.
Comments as to the collectability of any amounts outstanding for 90 or more days as at 30 June.
Details of any bad debts written off during the year ended 30 June.
Confirmation from Directors that provision for doubtful debts is adequate.

Workpaper of list of prepayments with supporting documentation and calculations as at 30 June.

Schedule of Assets, reconciled with GL accounts, as at 30 June.
Evidence that opening WDV as at 1 July reconciles with closing WDV as at 30 June of the previous year.
Copies of invoices supporting acquisitions during the year ended 30 June.
Confirmation that Directors have assessed Property Plant and Equipment for impairment, together with any relevant reports as a result of the assessment.
Copies of any Propery Plant and Equipment valuations that were obtained during the year ended 30 June.
Evidence that depreciation expenses have been reconciled as at 30 June.
Confirmation that depreciation rates have remained consistent for the year ended 30 June.
Confirmation that no capital items have been included in Repairs and Maintenance or any other Expense accounts for the year ended 30 June.

Sundry Creditors reconciliation as at 30 June reconciled with GL account.
Comments as to the status of any amounts outstanding for 90 or more days as at 30 June.
Confirmation that consideration has been given to refunding any amounts outstanding for 90 or more days as at 30 June.
Workpaper of list of Income Received in Advance detailing amounts and supporting calculations, as at 30 June.
Workpaper of list of accrued expenses, detailing amounts and supporting calculations, as at 30 June.

List of members reconciled to the GL Issued Capital account as at 30 June.
Workpaper of list of movements in share capital accounts, detailing amounts and supporting calculations, during the year ended 30 June.

Confirmation as to whether there were any increases in accommodation prices during the year ended 30 June.
List of Member Subscription charges for the year ended 30 June.
List of Entrance Fee charges for the year ended 30 June.
Supporting documentation for any Other Income transactions for the year ended 30 June.
Copies of invoice for NPWS Rent and MSU charges for the year ended 30 June.
Workpaper of paperwork and statements supporting the paid/overpaid/outstanding position of MPWS Renat and MSU charges as at 30 June.
Copies of invoices for all expenses included in fines and penalties GL accounts for the year ending 30 June.
Copies of documentation supporting any grant/government income for the year ended 30 June.

Certificates of Insurance and Tax Invoices for all policies held as at 30 June.
Minutes of Meetings held during the year ended 30 June.
Budget to Actual documentation for the year ended 30 June.
Budget Projections for the next year ending 30 June.
Copies of any new policies and procedures implemented during the year ended 30 June.
Advice of any material events that have occured subsequent to 30 June.
Advice of any capital expenditure commitments made subsequent to 30 June.
Advice of any contingent liabilities which exist as at 30 June.