This section sets out our proposed performance audit program for the next three years. In 2020–21 we plan to deliver 21 performance audits, which includes one follow-up audit.
For each audit listed, we outline the audit specification, which includes our objective for the audit, the issues we intend to examine and the proposed agencies we expect to include.
The role of the Auditor-General is to provide independent assurance to the Parliament of Victoria and the Victorian community on the financial integrity and performance of the state.
Under the Audit Act 1994, we must prepare and table an annual plan before 30 June each year that details our proposed work program for the coming financial year.
| DELWP | Department of Environment, Land, Water and Planning |
| DET | Department of Education and Training |
| DHHS | Department of Health and Human Services |
| DJCS | Department of Justice and Community Safety |
| DJPR | Department of Jobs, Precincts and Regions |
| DoT | Department of Transport |
| DPC |
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.
Under the Audit Act 1994, the Auditor-General must prepare and table an annual plan in Parliament before 30 June each year. The annual plan sets out our work program for the coming financial year. It is a key accountability mechanism that gives Parliament, the public sector and the Victorian community the opportunity to assess our goals and understand our audit priorities.
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
|
Audit |
Date tabled |
Audited agencies |
|---|---|---|
|
Assessing Benefits from the Regional Rail Link Project |
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.
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.