管理员发布澳大利亚赛马俱乐部严厉审计报告

由Racing NSW任命的管理员Morgan Kelly近日向澳大利亚赛马俱乐部（ATC）的11,000多名会员发布了一份严厉报告，指出该俱乐部在多个关键领域存在重大缺陷。1报告列举的问题包括战略规划不足、资本管理措施缺失、内部控制体系不完善以及设施维护不力等。1具体而言，报告指出决策过多受短期考虑而非长期目标导向所制约，缺乏有效的资本管理机制，以及内部控制缺失导致的员工盗窃事件。1

ATC与Racing NSW之间因管理员任命问题展开了法律纠纷，双方的诉讼持续了六个月，最终由NSW上诉法院上月裁定支持Racing NSW。1由EY-Parthenon派出的Kelly于本月早些时候正式上任。1在治理结构上，ATC主席Tim Hale等董事被纳入顾问委员会协助管理员开展工作，但Kelly保有最终决策权。1

报告提及2024年5月披露的一起员工盗窃案件：一名ATC员工从Royal Randwick赛马场保险箱盗窃了22,000澳元现金。1此外，去年ATC会员投票否决了一项以50亿澳元出售Rosehill Gardens赛马场、并用于开发25,000套住房的提案。1

Morgan Kelly, an administrator appointed by Racing NSW this month and seconded from EY-Parthenon, has released a critical report to the Australian Turf Club's more than 11,000 members following a regulatory review 1. The report identifies significant deficiencies across strategic planning, capital management, internal controls, and facility maintenance, citing problems including employee theft and poor commercial returns 1.

The ATC engaged in a six-month legal battle with Racing NSW to prevent the administrator's appointment, which concluded last month when the NSW Court of Appeal ruled in favor of Racing NSW 1. Kelly's report details how decision-making has been constrained by short-term rather than long-term focus, the absence of capital management measures, and inadequate internal controls that enabled theft—notably a May 2024 incident in which an ATC employee stole A$22,000 in cash from a safe at Royal Randwick racecourse 1. The report also notes insufficient accountability over expenditures 1.

ATC chairman Tim Hale and other board members have been incorporated into an advisory committee to assist Kelly, though the administrator retains final decision-making authority 1. The appointment follows members' rejection last year of a A$5 billion proposal to sell Rosehill Gardens racecourse and develop 25,000 residential units on the site 1.