Scope of the review

The Auditor‐General provides independent assurance to the Parliament of Victoria and the Victorian community on the performance of the state and local government public sectors.

Our performance audits assess whether agencies have effective programs and services and whether they are using their resources economically and efficiently. We also identify activities that work well and reflect better practice.

Appendix B. Delivering financial audits

The Auditor-General undertakes financial audits for over 560 public sector entities each year. The Auditor-General uses VAGO staff to undertake around a third of these financial report audits. For the remaining audits, the Auditor-General contracts private sector firms (audit service providers) to assist. VAGO reviews this work and all audit opinions are issued on behalf of the Auditor-General. 

Attest 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. Additional information about the delivery of our financial audits is in Appendix B.

This section sets out our attest engagement work program for 2021–22. This encompasses reports to Parliament on the results of our financial and performance statement audits of agencies and the number and type of audit opinions we expect to issue.

Performance audit work program

This section sets out our proposed performance audit program for the next three years. In 2021–22, we plan to deliver 18 performance audits. 

For each audit listed, we outline the audit specification, which includes our objective for the audit, the issues we intend to examine and the agencies we expect to include.

Annual Plan 2021–22

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This annual plan sets out our proposed work program for the 2021–22 financial year.

Government Advertising

In 2019–20, the Victorian government spent $73 million on campaign advertising. Every year, government departments must report on any campaigns they have run, for which they spent over $100,000 on purchasing media placements. 

Our dashboard brings together this information for all government departments and the five government agencies that spent the most on campaign advertising for 2017–18, 2018–19, 2019–20 and 2020–21. It allows you to compare spending across departments and agencies, and conduct your own analysis.