During the 2012 - 2013 reporting period the TSRA was a statutory authority of the Australian Government and was accountable to the Parliament of Australia and the Minister for Families, Community Services and Indigenous Affairs.
The Auditor-General is the TSRA's external auditor. The audit of the TSRA's financial statements is conducted in accordance with an audit strategy agreed to by the Auditor- General and the TSRA. The 2012 - 2013 Audit was conducted in August 2012. A copy of the Independent Auditor's report including the Auditor's Opinion, is provided as part of the Financial Statements in Section 5 of this Annual Report.