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Financial statements

The AEC’s 2018–19 financial results were influenced by expenditure on six by-elections and the delivery of the 2019 federal election. The Australian National Audit Office has issued an unqualified audit opinion for the AEC’s 2018–19 financial statements.

The AEC’s financial reporting consists of a financial performance summary, together with the financial statements and supporting notes. The financial performance summary is a snapshot of the AEC’s deficit, surplus, balance sheet and net asset information.

The financial statements consist of the auditor’s report, the Electoral Commissioner and Chief Finance Officer statement, and various financial statements and administered schedules. Further information on the financial performance of the AEC is provided in the notes section.