2. Financial analysis
COVID-19 continued to affect the sector’s financial performance during 2020–21, but it improved from the previous year. Councils’ balance sheets remained relatively strong.
Appendix C. About this review
Our Annual Plan 2021–22 included a proposed audit of council waste management services. The audit objective was to determine whether local councils’ waste management services provide value for money.
The proposed agencies included Bayside City Council, City of Ballarat, City of Melbourne, DELWP, Grampians Central West WRRG, Greater Dandenong City Council, the Metropolitan WRRG and SV.
Appendix B. Acronyms
| Acronyms | |
|---|---|
| DELWP | Department of Environment, Land, Water and Planning |
| EPA | Environment Protection Authority Victoria |
| SV | Sustainability Victoria |
| WRRG | Waste Resource Recovery Group |
Appendix A. Submissions and comments
Click the link below to download a PDF copy of Appendix A. Submissions and comments.
Council Waste Management Services
Body
This limited assurance review assessed if local councils’ waste management services provide value for money.
Results of 2020–21 Audits: Local Government
Body
In this report, we summarise the outcomes of our audits of the local government sector's financial reports and performance statements for the year ended 30 June 2021.
Appendix E. Acronyms, abbreviations and glossary
| Acronyms | |
|---|---|
| AFR | 2020–21 Annual Financial Report of the State of Victoria |
| CQV | COVID-19 Quarantine Victoria |
| DFFH | Department of Families, Fairness and Housing |
| DH | Department of Health |
Appendix D. Results of material entity audits
Click the link below to download a PDF copy of our results of material entity audits.
Appendix C. Audit opinion on the AFR
Click the link below to download a PDF copy of Appendix C. Audit opinion on the AFR.
Appendix B. About this report, the AFR and our financial audits
About this report
The Auditor-General provides this report to the Parliament of Victoria as required under section 57 of the Audit Act 1994. It contains matters we judge as significant and which arise from the audit and pertain to either the effective and efficient management of public resources or the keeping of proper accounts and records.