The audited financial statement of the CCOD has not been signed off by the Auditor-General as a result of a dispute on the reporting of the actuarial valuation of the Compensation Fund between the Auditor-General and the Compensation Commissioner. There have been ongoing meetings between the Auditor-General, the Compensation Commissioner and the Audit and Risk Committee of the CCOD and it is envisaged that this matter will be resolved by the 31 December 2012.