In this report, we share outcomes of our audit on the state's financial report and share our independent perspective on the state's financial outcomes and risks to fiscal sustainability. 

We also share the audit outcomes of state-controlled material entities that make up significant components of the state's finances. 

Our audit opinions provide confidence that the financial reports of the state and material entities are reliable to use and inform decision-making.

We consulted with the audited agencies and considered their views when reaching our conclusions. The agencies' full responses are in Appendix A.

This year's recommendations

We made 4 recommendations to address 3 issues. The Department of Energy, Environment and Climate Action has accepted these recommendations.

Download a PDF copy of Appendix D: Agriculture Victoria prevention and preparedness activities.

Download a PDF copy of Appendix C: Audit scope and method.

Download a PDF copy of Appendix B: Abbreviations and acronyms.

Download a PDF copy of Appendix A: Submissions and comments.

Since 2018, there has been one new EPP incursion in Victoria that has been subject to an eradication response. Agriculture Victoria led the Victorian activities in a successful national response to khapra beetle in 2020–21 in line with state and national plans and policies. But Agriculture Victoria may not have enough trained and technical staff to respond effectively to a plant pest emergency.

Agriculture Victoria carries out a range of activities to help prevent plant pest and disease outbreaks. This includes targeted and general surveillance, regulatory activities, and engaging widely with stakeholders on how to minimise biosecurity risks. Agriculture Victoria is meeting most, but not all, of its national surveillance program and compliance targets. But it does not always document its rationale for how it prioritises prevention activities.

Plant pests and diseases can damage our agricultural plant industries, food production and environment. Plant biosecurity focuses on stopping harmful pests and diseases from entering Victoria and managing the impact of those already here. Agriculture Victoria manages Victoria's responsibilities for plant biosecurity at the national and state level. It carries out activities to prevent, prepare for, manage and respond to plant pest and disease incursions.