The Victorian Auditor-General’s Annual Plan 2020–21 was prepared pursuant to the requirements of section 73 of the Audit Act 1994, and tabled in the Parliament of Victoria on 24 June 2020.

To gather relevant information for this review we conducted a survey for agencies in November 2019. Agencies were required to self-attest to the accuracy and completeness of their survey response.

The survey sought information on agency governance and monitoring arrangements along with information on the status of performance audit recommendations:

Figure B1
2017–18 audits and agencies

We have consulted with the agencies listed in Appendix B, and we considered their views when reaching our review findings. As required the Audit Act 1994, we gave a draft copy of this report, or relevant extracts, to those agencies and asked for their submissions and comments.

Responsibility for the accuracy, fairness and balance of those comments rests solely with the agency head.

Responses were received as follows:

We asked the 64 agencies included in this review to provide information on how they monitor the implementation of performance audit recommendations.

This Part provides information on how agencies allocate responsibility for tracking proposed actions. We also considered what arrangements are in place for agencies to review progress and close off recommendations when complete. 

This Part provides information on the extent to which agencies accept and implement our performance audit recommendations, including their timeliness.

2.1 Conclusion

Nothing has come to our attention to indicate that, overall, agencies are not effectively implementing past performance audit recommendations.  

Most agencies accepted audit recommendations and have taken action to complete or progress their implementation. However, this action is not always timely, which all agencies can work to improve.

We published 71 performance audits between 2015–16 and 2017–18. 

In this review, we examined progress made by agencies on recommendations from 44 of those audits—including the 17 performance audit reports we published in 2017–18, for which we assessed the status of recommendations for the first time. The other 27 are audits from earlier years that had recommendations outstanding.

Context

Through our performance audits, we identify opportunities for public agencies to improve how they work. We do this by uncovering risks, weaknesses and poor performance, as well as by sharing examples of better practice. We then make recommendations to agencies to address areas for improvement. 

Acronyms