Executive summary

This report sets out the results of the financial statement audits of the 18 Transport cluster agencies and their associated entities for the year ended 30 June 2014.

Unqualified audit opinions were issued on all financial statements for the year ended 30 June 2014. The report also provides Parliament and other users of the financial statements with an analysis of the Transport cluster’s results and key observations in the following areas:

• Financial and erformance reporting,
• Financial controls,
• Governance,
• Service delivery.