3. Financial audit work program
We deliver a range of attest services to public sector agencies. We conduct financial audits in accordance with the Australian Auditing Standards and relevant professional and legislative requirements.
2. Performance audit work program
As part of our performance audit work program, we plan to deliver 19 performance engagements in 2022‒23 and 18 in 2023‒24. In addition to the performance engagements set out in this section we also plan to deliver annually recurring limited assurance reviews and associated dashboards:
1. About our annual plan
The Auditor-General provides independent assurance to the Parliament of Victoria and the Victorian community about the financial integrity and performance of the state and local governments, with assistance from the Victorian Auditor-General's Office (VAGO).
Our work program
Under the Audit Act 1994, the Auditor-General must prepare and table an annual plan before 30 June each year that details VAGO's proposed work program for the coming financial year.
Annual Plan 2022–23
Body
This annual plan sets out our proposed work program for the 2022–23 financial year.
Appendix D. IBAC and Victorian Ombudsman joint letter to the Premier
Click the link below to download a PDF copy of Appendix D. IBAC and Victorian Ombudsman joint letter to the Premier.
Appendix C. Scope of this audit
Click the link below to download a PDF copy of Appendix C. Scope of this audit.
Appendix B. Acronyms, abbreviations and glossary
Click the link below to download a PDF copy of Appendix B. Acronyms, abbreviations and glossary.
Appendix A. Submissions and comments
Click the link below to download a PDF copy of Appendix A. Submissions and comments.
3. Cost-effectiveness
Conclusion
The agencies involved in the two advertising campaigns could not show that the campaigns were cost-effective. Systems for assessing cost-effectiveness were inadequate. Agencies did not always set clear campaign objectives and targets for assessing the campaigns’ performance. They did not evaluate systematically and objectively whether the campaigns met their objectives.
2. Legal compliance
Conclusion
In our opinion, the two advertising campaigns did not fully comply with the PAA. Some of the campaign advertisements included political advertising. One campaign did not comply with limits on television advertising.
The agencies involved in the campaigns interpret the laws differently. They maintain that they complied with their legal obligations.
At the very least, this suggests that the laws are not sufficiently clear.