Councils have adequate internal controls for preparing reliable financial reports and performance statements, but there is room for improvement.
Information technology (IT) controls and asset management weaknesses continue to be key areas for improvement across the sector.
It can also improve its oversight of balances that are subject to management judgement.
Councils started to see a return to pre-COVID-19 pandemic activities in 2022–23.
The sector’s financial performance improved slightly. A number of revenue and income streams increased, but growth in councils’ expenses outpaced this for another year. Financial performance would have declined had the Australian Government not advanced 100 per cent of the 2023–24 financial assistance grants in 2022–23.
We gave clear audit opinions for financial reports and performance statements across the local government sector. Parliament and the community can confidently use these reports.
The Victorian local government sector consists of 105 agencies, including 79 councils.
Download a PDF copy of Appendix H: Discontinued performance measures.
Download a PDF copy of Appendix G: New performance measures by department, by attribute.
Download a PDF copy of Appendix F: Departmental output changes.
Download a PDF copy of Appendix E: Departmental objective changes.
Download a PDF copy of Appendix D: How VAGO assessed departmental measures.
Click the link below to download a PDF copy of Appendix C. Scope of this audit.