Appendix 6 Continued

Notes to and forming part of the Financial Statements for the year ended 30 June 2012

Note 1: Summary of Significant Accounting Policies

Note 1.1 - 1.3Note 1.4 - 1.5Note 1.6 - 1.8Note 1.8 - 1.11Note 1.12 - 1.13

Note 2: Events After the Reporting Period

Note 2

Note 3. Expenses

Note 3A - 3CNote 3D - 3E

Note 4. Income

Note 4

Note 5. Financial Assets

Note 5

Note 6. Non-Financial Assets

Note 6A - 6CNote 6C - 6DNote 6ENote 6F

Note 7. Payables

Note 7

Note 8. Provisions

Note 8

Note 9. Cash Flow Reconciliation

Note 9

Note 10. Contingent Liabilities and Assets

Note 10

Note 11. Senior Executive Remuneration

Note 11ANote 11B, opens in new window Note 11B Continued, opens in new windowNote 11C, opens in new window

Note 12. Renumeration of Auditors

Note 12

Note 13. Financial Instruments

Note 13A - 13D, opens in new window Note 13E - 13G, opens in new window

Note 14. Financial Assets Reconciliation

Note 14

Note 15. Appropriations

Note 15, opens in new window Note 15 Continued, opens in new window Note 15 Continued, opens in new window Note 15 Continued

Note 16. Compensation and Debt Relief

Note 16

Note 17. Reporting for Outcomes

Note 17

Note 18. Net Cash Appropriation Arrangements

Note 18

Commonwealth Ombudsman Annual Report 2011–2012 | Appendix 6 Notes

Appendix 6 Continued

Notes to and forming part of the Financial Statements for the year ended 30 June 2012

Note 1: Summary of Significant Accounting Policies

Note 1.1 - 1.3Note 1.4 - 1.5Note 1.6 - 1.8Note 1.8 - 1.11Note 1.12 - 1.13

Note 2: Events After the Reporting Period

Note 2

Note 3. Expenses

Note 3A - 3CNote 3D - 3E

Note 4. Income

Note 4

Note 5. Financial Assets

Note 5

Note 6. Non-Financial Assets

Note 6A - 6CNote 6C - 6DNote 6ENote 6F

Note 7. Payables

Note 7

Note 8. Provisions

Note 8

Note 9. Cash Flow Reconciliation

Note 9

Note 10. Contingent Liabilities and Assets

Note 10

Note 11. Senior Executive Remuneration

Note 11ANote 11B, opens in new window Note 11B Continued, opens in new windowNote 11C, opens in new window

Note 12. Renumeration of Auditors

Note 12

Note 13. Financial Instruments

Note 13A - 13D, opens in new window Note 13E - 13G, opens in new window

Note 14. Financial Assets Reconciliation

Note 14

Note 15. Appropriations

Note 15, opens in new window Note 15 Continued, opens in new window Note 15 Continued, opens in new window Note 15 Continued

Note 16. Compensation and Debt Relief

Note 16

Note 17. Reporting for Outcomes

Note 17

Note 18. Net Cash Appropriation Arrangements

Note 18