1.1.1 Victoria's Public Records Act 1973

The Public Records Act 1973 (the Act) is the foundation of Victoria's legislative framework for managing government information. The Act regulates how government records must be captured and managed.

Many of Victoria's other laws—such as freedom of information, privacy and even the Audit Act 1994—can operate effectively only when agencies comply with the Act and manage their records effectively.

Good records management is the foundation of government accountability. In Victoria, accountability is enshrined in the Public Administration Act 2004, which requires public servants to submit themselves to appropriate scrutiny. This typically includes scrutiny of the records they make or receive in the course of their duties. These records are known as 'public records'.

Well-managed public records enable governments to make informed decisions, to deliver services, and to demonstrate performance, transparency and accountability.

Ordered to be published

VICTORIAN GOVERNMENT PRINTER MARCH 2017

PP No 249, Session 2014–17

Accountability

Responsibility of public entities to achieve their objectives in reliability of financial reporting, effectiveness and efficiency of operations, compliance with applicable laws, and reporting to interested parties.

Adverse opinion

An audit opinion expressed if the auditor has sufficient appropriate audit evidence and concludes that misstatements, individually and in aggregate, are both material and pervasive in the financial report.

Figure D1 shows the financial sustainability indicators for self-funded entities. These indicators should be considered collectively, and are more useful when assessed over time as part of a trend analysis.

Figure D1

Financial sustainability risk indicators

Figure C1 shows the risk ratings applied to the points we raise in management letters during an audit.

Figure C1

Risk definitions applied to issues reported in audit management letters

Figure B1 shows the list of portfolio departments and associated entities named in this report and illustrates the outcome of their audit opinions.

Figure B1

Audit opinions issued by portfolio department

We have consulted with named portfolio departments and agencies, and we considered their views when reaching our audit conclusions. As required by section 16(3) of the Audit Act 1994, we gave relevant extracts of this report to those agencies and asked for their submissions or comments.

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

Full responses from the Department of Treasury & Finance and the Department of Education & Training are included in this Appendix.

Machinery-of-government (MOG) changes amend the administrative structure of government agencies. They can be small changes—such as the transfer of a function from one entity to another—or significant changes—such as the creation or discontinuation of a portfolio department.