1. Our key findings

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What we examined

Our review followed 3 lines of inquiry:

Do changes to performance information help users assess departments' service delivery performance?
Does DTF’s performance statement help users understand its service delivery responsibilities and performance?
Are the processes for developing and reviewing information in the department performance statements clear?

To answer these questions, we examined all departments’ 2024–25 performance statements, with DTF as our agency in focus.

Appendix G: Abbreviations, acronyms and glossary

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Appendix F: Financial measures and targets

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Appendix E: VicTrack lease arrangements

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Appendix D: Results of material entity audits

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Appendix C: Our audit opinion on the AFR

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Appendix B: Our audit approach

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Appendix A: Submissions and comments

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4. Proper accounts and records

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Snapshot

Image with text that reads: Material entities have adequate internal controls to prepare financial reports. DJCS failed to implement effective oversight of outsourced service provider. VicTrack continues to improve asset accounting.

3. Financial outcomes for the GGS and risks to fiscal sustainability

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Snapshot

Snapshot image with text that reads: Long-term focus to fiscal management is required, prioritising management of existing and emerging financial risks. The Victorian GGS reported another net operating loss of $4.2 billion this year, bringing total losses over the last 5 years to $48 billion.

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