VPRS 15205 Annual Reports and Statements of Accounts

The annual reports describe the activities of the organisation during the year concluded. The reports include annual financial statements and other relevant statistics. Finance statements provide the final summary of the agency's financial situation at a particular point in time. They are usually compiled once a year and published with an annual report, although they may be compiled at more regular intervals. The types of statements and their format are generally determined by legislative requirements, and these in turn determine the nature of the accounts required to be maintained. The various Water Acts have required an annual statement of accounts be prepared containing the amount of all moneys received and expended by it, all rates made, contracts entered into, and works begun, continued or completed during the year. The annual statement was to include also an account of all the assets and liabilities of the authority at the end of the reporting period.

本年报详述了该机构在已结束的报告年度内的各项运营活动。此类报告包含年度财务报表及其他相关统计数据。财务报表可汇总呈现该机构在特定时点的财务状况全貌。尽管可按更频繁的周期编制，但此类报表通常按年度编制并随年报一同发布。报表的类型与格式通常由法律法规要求所定，而此类要求又进一步明确了机构需留存的账务的性质与范畴。各项《水务法案》均要求编制年度账务报表，载明该机构本年内的全部收支金额、已核定的各项收费标准、签订的各类合同，以及已启动、在建或完工的工程。该年度报表还需列明报告期末该主管机构的全部资产与负债情况。