We largely use our own professionally qualified and trained staff to deliver our performance audits. However, we periodically engage experts to advise our performance audit teams on complex and technical issues. We also use contractors to supplement our staff resources where required.
Our financial audit program delivers a range of assurance services for 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.
The following section sets out our financial audit work program for 2020–21, which targets matters that provide the greatest value to Parliament and the Victorian community.
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: