Appendix A. Submissions and comments
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3. Internal controls and financial reporting issues
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.
2. Financial analysis
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.
1. Audit outcomes
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.
Financial reports and performance statements are reliable
The local government sector
The Victorian local government sector consists of 105 agencies, including 79 councils.
Results of 2022–23 Audits: Local Government
Body
This report summarises the outcomes of our audits of the local government sector's financial reports and performance statements for the year ended 30 June 2023.
Appendix H: Discontinued performance measures
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Appendix G: New performance measures by department, by attribute
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Appendix F: Departmental output changes
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Appendix E: Departmental objective changes
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Appendix D: How VAGO assessed departmental measures
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