Previous reforms to the Audit Act 1994

2012 amendments to Victoria's integrity system

In February 2013, the Integrity and Accountability Legislation Amendment Act 2012 amended the Audit Act 1994 to create the following new legislative responsibilities for VAGO:

  • new procedural fairness requirements to address limitations arising from the age, language and mental impairment of individuals involved with audits
  • further controls over the use of coercive powers—Section 11 of the Audit Act—including an oversight role for the Victorian Inspectorate
  • advance notice requirements for performance audits
  • constraints and controls on naming individuals in reports
  • requirement that Auditor-General reports must not prejudice investigations by other integrity bodies and legal proceedings
  • limited information sharing between integrity bodies
  • mandatory notification to the Independent Broad-based Anti-Corruption Commission of any matters that appear to involve corrupt conduct
  • mandatory notification to the Victorian Inspectorate of any matters that are relevant to their functions
  • stronger penalties for breaches of secrecy by VAGO officers.

Other amendments in 2003

During June 2003, Parliament approved a range of amendments to the Audit Act. These amendments significantly strengthen the legislation and include:

  • a capacity for the Auditor-General to present reports to Parliament, and for the reports to be regarded as public documents, when Parliament is in recess
  • widening of the Auditor-General’s mandate to encompass a broad range of entities controlled by the state 
  • introduction of an objective that the Auditor-General have regard to waste, probity or lack of financial prudence in the use of public resources
  • provision for the Auditor-General to audit the financial statements of a non-public body if invited, and the Auditor-General considers it is in the public interest to do so.


Last updated on 27/05/2016