Our recommendations

Read more about Our recommendations

We consulted with the audited agencies and considered their views when reaching our conclusions. The agencies’ full responses are in Appendix A.

Auditor-General’s Report on the Annual Financial Report of the State of Victoria: 2022–23

Body

The 2022–23 Annual Financial Report of the State of Victoria (AFR) is free from material errors and we issued an unmodified (clear) audit opinion on it.

Audit outcomes

We issued clear opinions on 28 of the 29 material entities’ financial reports.

We continue to modify our audit opinion on the financial report of Victorian Rail Track, because of how it accounts for assets it leases to the Department of Transport and Planning.

Responses to Performance Engagement Recommendations: Annual Status Update 2023

Read more about Responses to Performance Engagement Recommendations: Annual Status Update 2023

This dashboard provides transparency to the Victorian public and parliamentarians on agencies’ responses to our performance engagement recommendations.

Our performance engagements assess whether government agencies are effectively and efficiently meeting their objectives, using resources economically and complying with legislation. They often identify opportunities for improvement, which are reflected in our recommendations.

Appendix G: Agency responses to assurance review

Read more about Appendix G: Agency responses to assurance review

Download a PDF copy of Appendix G: Agency responses to assurance review.

Appendix F: The Committee of Sponsoring Organizations of the Treadway Commission’s Internal Control – Integrated Framework (COSO framework)

Read more about Appendix F: The Committee of Sponsoring Organizations of the Treadway Commission’s Internal Control – Integrated Framework (COSO framework)

Download a PDF copy of Appendix F: The Committee of Sponsoring Organizations of the Treadway Commission’s Internal Control – Integrated Framework (COSO framework).