GON Financial Statements

Overview

Consistent with the Audit Act 1973, the Government prepares annual financial statements for audit and presentation to Parliament.

The annual statements are to be presented within three months of the end of the financial year.

Nauru operates a financial year from 1 July to 30 June.

As part of the Public Financial Management Reform Roadmap, the Department is in the process of addressing the backlog of financial statements for prior years.  

To promote fiscal transparency, draft financial statements are published when they are submitted to the Auditor-General.

Audit Act 1973

Audit (Amendment) Act 2015

Current Financial Statements

The 2019-20 Financial Statements are not yet prepared.  They are expected to be completed by mid-2021.

Previous Financial Statements

The 2018-19 Financial Statements were approved to be submitted to the Auditor-General for audit on 2 March 2021.

The audit is expected to be completed by December 2021.

To support fiscal transparency, the draft unaudited financial statements are published.

RON 2018-19 Draft Financial Statements 

The 2017-18 Draft Financial Statements were submitted to the Auditor-General for audit on 21 August 2020.

The audit is expected to be completed by March 2021.

To support fiscal transparency, the draft unaudited financial statements are published.

RON 2017-18 Draft Financial Statements

The 2016-17 Draft Financial Statements were submitted to the Auditor-General for audit on 20 December 2020.

The audit is expected to be completed in September 2020.

To support fiscal transparency, the draft unaudited financial statements are published.

RON Draft Financial Statements for the Year Ended 30 June 2017